diff options
Diffstat (limited to 'sql-ledger/sql')
41 files changed, 0 insertions, 8239 deletions
diff --git a/sql-ledger/sql/Austria-chart.sql b/sql-ledger/sql/Austria-chart.sql deleted file mode 100644 index 85810c5..0000000 --- a/sql-ledger/sql/Austria-chart.sql +++ /dev/null @@ -1,143 +0,0 @@ --- Kontoplan für Österreich --- Ferdinand Gassauer, Tue, 5 Feb 2002 --- checked and completed, Thu, 7 Feb 2002, Dieter Simader --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN FÜR INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0010','Firmenwert','A','015','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERMÖGENSGEGENSTÄNDE','H','01','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0110','Rechte','A','011','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDSTÜCKE','H','02-03','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundstücke','A','020','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundstücke','A','021','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0229','kum. Abschreibung bebaute Grundstücke','A','039','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0400','MASCHINEN','H','04-05','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0410','Maschinen','A','041','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0419','kum. Abschreibung Maschinen','A','069','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','FAHRZEUGE','H','06','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0510','Fahrzeuge','A','063','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0519','kum. Abschreibung Fahrzeuge','A','069','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCHÄFTSAUSSTATTUNG','H','06','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','Büroeinrichtungen','A','066','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0625','kum. Abschreibung Betriebs- und Geschäftsausstattung','A','069','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0700','GELEISTETE ANZAHLUNGEN','H','07','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0800','FINANZANLAGEN','H','08-09','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0810','Beteiligungen','A','081','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0820','Wertpapiere','A','080','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','ROHSTOFFE','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Vorräte - Rohstoffe','A','110-119','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','BEZOGENE TEILE','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','Vorräte - bezogene Teile','A','120-129','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','HILFS- UND BETRIEBSSTOFFE','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1320','Hilfsstoffe','A','130-134','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350','Betriebssstoffe','A','135-139','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','UNFERTIGE ERZEUGNISSE','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Vorräte - unfertige Erzeugnisse','A','140-149','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','FERTIGE ERZEUGNISSE','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Vorräte - Hardware','A','150-159','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorräte - Software','A','150-159','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorräte - Ersatzteile','A','150-159','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','WAREN','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','NOCH NICHT ABGERECHNETE LEISTUNGEN','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','GELEISTETE ANZAHLUNGEN','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900','WERTBERICHTIGUNGEN','H','1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','FORDEUNGEN AUS LIEFERUNGEN UND LEISTUNGEN','H','2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010','Forderungen Lieferung & Leistung','A','200-207','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2019','Wertberichtigung uneinbringliche Forderungen','A','20-21','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2300','SONSTIGE FORDERUNGEN','H','2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','sonstige Forderungen','A','23-24','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500','FORDERUNGEN AUS ABGABENVERRECHNUNG','H','2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2520','sonstige Forderungen aus Abgebenverrechnung','A','25','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','WERTPAPIERE UND ANTEILE','H','2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere Umlaufvermögen','A','26','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2700','KASSABESTAND','H','2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2701','Kassa','A','27-28','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800','SCHECKS, GUTHABEN BEI KREDITINSTITUTEN','H','2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2810','Schecks','A','27-28','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2820','Bankguthaben','A','280-288','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','LANGFRISTIGE VERBINDLICHKEITEN','H','3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3110','Bank Verbindlichkeiten','A','31','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von Eigentümern','A','310','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','VERBINDLICHKEITEN AUS LIEFERUNGEN UND LEISTUNGEN','H','33','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Verbindlichkeiten aus Lieferungen und Leistungen','A','330-335','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','VERBINDLICHKEITEN FINANZAMT','H','35','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung Körperschaftssteuer','A','350-359','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3520','Finanzamt Verrechnung Umsatzsteuer','A','350-359','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3530','Mehrwertsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3531','Mehrwertsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3532','Mehrwertsteuer 20%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3540','Vorsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3541','Vorsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3542','Vorsteuer 20%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','UMSATZ','H','4','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Verkauf - Hardware','A','40-44','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Verkauf - Software ','A','40-44','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Verkauf - Ersatzteile','A','40-44','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','UMSATZ BERATUNG','H','4','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Erlöse Beratung','A','40-44','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erlöse Programmierung','A','40-44','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERLÖSE','H','4','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterlöse','A','46-49','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','WARENEINSATZ','H','5','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Wareneinsatz / Hardware','A','500-509','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Wareneinsatz / Software','A','500-509','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','Wareneinsatz / Ersatzteile','A','520-529','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','VERBRAUCH BRENN- UND TREIBSTOFFEN, ENERGIE UND WASSER','H','5','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Energie, Wasser','A','560-569','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','LOHNAUFWAND','H','6','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010','Lohn ','A','600-619','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6200','GEAHLTSAUFWAND','H','6','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6210','Gehalt ','A','620-639','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6500','GESETZLICHER SOZIALAUFWAND','H','6','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6510','Dienstgeberanteile','A','645-649','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6700','FREIWILLIGER SOZIALAUFWAND','H','6','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','freiwilliger Sozialaufwand','A','660-665','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','ABSCHREIBUNGEN','H','7','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','Abschreibungen','A','700','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige Wirtschaftsgüter','A','701-708','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100','SONSTIGE STEUERN','H','71','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7110','Ertragssteuern','A','710-719','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7120','Grundsteuern','A','710-719','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7200','INSTANDHALTUNGSAUFWAND','H','7','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7210','Reparatur und Instandhaltung','A','720-729','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7300','TRANSPORTKOSTEN','H','73','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7310','Frachtaufwand','A','730-731','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7400','MIET-,PACHT-,LEASING-, LIZENZAUFWAND','H','74','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7410','Miete','A','740-743','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7411','Lizenzen','A','748-749','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600','VERWALTUNGSKOSTEN','H','76','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Beratungsaufwand','A','775-776','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','Büromaterialien','A','760','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7615','Werbung und Marketing','A','765-768','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7620','uneinbringliche Forderungen','A','799','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7630','Telephonkosten','A','738-739','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7631','Internetkosten','A','738-739','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und Repräsentationsaufwand','A','734-735','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgebühren','A','748-749','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7700','VERSICHERUNGEN','H','77-78','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7710','Versicherung','A','770-774','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTRÄGE UND FINANZAUFWENDUNGEN','H','8','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Gebühren','A','80-83','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTRÄGE','H','8','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Erträge aus Beteiligungen','A','800-804','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9000','KAPITAL','H','9','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, Geschäftsanteile','A','900-918','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9020','nicht einbezahltes Kapital','A','919','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALRÜCKLAGEN','H','9','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie Rücklage','A','920-929','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','GEWINN','H','939','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Gewinnvortrag Vorjahr','A','980','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Jahresgewinn','A','985','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','RÜCKSTELLUNGEN','H','3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsrückstellung','A','300','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsrückstellung','A','304-309','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','EINLAGEN STILLER GESELLSCHAFTER','H','9','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9800','EB,SB,G+V KONTEN','H','9','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4640','Devisengewinne','A','80-83','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8050','Devisenverluste','A','80-83','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '3530'),0.00); -insert into tax (chart_id,rate) values ((select id from chart where accno = '3531'),0.10); -insert into tax (chart_id,rate) values ((select id from chart where accno = '3532'),0.20); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '7610'), fxgain_accno_id = (select id from chart where accno = '4640'), fxloss_accno_id = (select id from chart where accno = '8050'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'EUR:USD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Austria-gifi.sql b/sql-ledger/sql/Austria-gifi.sql deleted file mode 100644 index 43f213f..0000000 --- a/sql-ledger/sql/Austria-gifi.sql +++ /dev/null @@ -1,334 +0,0 @@ --- Österreichischer Einheitskontenrahmen / Kontenplan (ÖSV Österreichischer Steuerverein) --- -INSERT INTO gifi (accno, description) VALUES ('0', 'Anlagevermögen und Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); --- -INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); -INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); -INSERT INTO gifi (accno, description) VALUES ('009', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Vermögensgegenstände'); -INSERT INTO gifi (accno, description) VALUES ('010', 'Konzessionen'); -INSERT INTO gifi (accno, description) VALUES ('011', 'Patentrechte und Lizenzen'); -INSERT INTO gifi (accno, description) VALUES ('012', 'Datenverarbeitungsprogramme'); -INSERT INTO gifi (accno, description) VALUES ('013', 'Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte'); -INSERT INTO gifi (accno, description) VALUES ('014', 'Pacht- und Mietrechte'); -INSERT INTO gifi (accno, description) VALUES ('015', 'Geschäfts(Firmen)wert'); -INSERT INTO gifi (accno, description) VALUES ('018', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('019', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundstücke, grundstücksgleiche Rechte und Bauten, einschließlich der Bauten auf fremden Grund'); -INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundstücke'); -INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundstücke (Grundwert)'); -INSERT INTO gifi (accno, description) VALUES ('022', 'Grundstücksgleiche Rechte'); -INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Geschäftsgebäude auf eigenem Grund'); -INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgebäude auf eigenem Grund'); -INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Geschäftsgebäude auf fremdem Grund'); -INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgebäude auf fremdem Grund'); -INSERT INTO gifi (accno, description) VALUES ('034', 'Grundstückseinrichtungen auf eigenem Grund'); -INSERT INTO gifi (accno, description) VALUES ('035', 'Grundstückseinrichtungen auf fremdem Grund'); -INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Geschäftsgebäuden'); -INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgebäuden'); -INSERT INTO gifi (accno, description) VALUES ('039', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('04-05', 'Technische Anlagen und Maschinen'); -INSERT INTO gifi (accno, description) VALUES ('040', 'Fertigungsmaschinen'); -INSERT INTO gifi (accno, description) VALUES ('041', 'Antriebsmaschinen'); -INSERT INTO gifi (accno, description) VALUES ('042', 'Energieversorgungsanlagen'); -INSERT INTO gifi (accno, description) VALUES ('043', 'Transportanlagen'); -INSERT INTO gifi (accno, description) VALUES ('044-049', 'Sonstige Maschinen und maschinelle Anlagen'); -INSERT INTO gifi (accno, description) VALUES ('050', 'Maschinenwerkzeuge'); -INSERT INTO gifi (accno, description) VALUES ('051', 'Allgemeine Werkzeuge und Handwerkzeuge'); -INSERT INTO gifi (accno, description) VALUES ('052', 'Vorrichtungen, Formen und Modelle'); -INSERT INTO gifi (accno, description) VALUES ('053', 'Andere Erzeugungshilfsmittel'); -INSERT INTO gifi (accno, description) VALUES ('054', 'Hebezeuge und Montageanlagen'); -INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozeß verwendet'); --- -INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Geschäftsausstattung'); -INSERT INTO gifi (accno, description) VALUES ('060', 'Beheizungs- und Beleuchtungsanlagen'); -INSERT INTO gifi (accno, description) VALUES ('061', 'Nachrichten- und Kontrollanlagen'); -INSERT INTO gifi (accno, description) VALUES ('062', 'Büromaschinen, EDV-Anlagen'); -INSERT INTO gifi (accno, description) VALUES ('063', 'PKW'); -INSERT INTO gifi (accno, description) VALUES ('064', 'LKW'); -INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Beförderungsmittel'); -INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Geschäftsausstattung'); -INSERT INTO gifi (accno, description) VALUES ('067', 'Gebinde'); -INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Vermögensgegenstände, soweit nicht im Erzeugungsprozeß verwendet'); -INSERT INTO gifi (accno, description) VALUES ('069', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('07', 'Geleistete Anzahlungen und Anlagen in Bau'); -INSERT INTO gifi (accno, description) VALUES ('070', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('071', 'Anlagen in Bau'); -INSERT INTO gifi (accno, description) VALUES ('079', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('08-09', 'Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('080', 'Anteile an verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('081', 'Beteiligungen an Gemeinschaftsunternehmen'); -INSERT INTO gifi (accno, description) VALUES ('082', 'Beteiligungen an angeschlossenen (assoziierten) Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('083', 'Sonstige Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('084', 'Ausleihungen an verbundene Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('086', 'Sonstige Ausleihungen'); -INSERT INTO gifi (accno, description) VALUES ('087', 'Anteile an Kapitalgesellschaften ohne Beteiligungscharakter'); -INSERT INTO gifi (accno, description) VALUES ('088', 'Anteile an Personengesellschaften ohne Beteiligungscharakter'); -INSERT INTO gifi (accno, description) VALUES ('090', 'Genossenschaftsanteile ohne Beteiligungscharakter'); -INSERT INTO gifi (accno, description) VALUES ('091', 'Anteile an Investmentfonds'); -INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlagevermögens'); -INSERT INTO gifi (accno, description) VALUES ('094-097', 'Sonstige Finanzanlagen, Wertrechte'); -INSERT INTO gifi (accno, description) VALUES ('098', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('099', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('1', 'Vorräte'); -INSERT INTO gifi (accno, description) VALUES ('100-109', 'Bezugsverrechnung'); -INSERT INTO gifi (accno, description) VALUES ('110-119', 'Rohstoffe'); -INSERT INTO gifi (accno, description) VALUES ('120-129', 'Bezogene Teile'); -INSERT INTO gifi (accno, description) VALUES ('130-134', 'Hilfsstoffe'); -INSERT INTO gifi (accno, description) VALUES ('135-139', 'Betriebsstoffe'); -INSERT INTO gifi (accno, description) VALUES ('140-149', 'Unfertige Erzeugnisse'); -INSERT INTO gifi (accno, description) VALUES ('150-159', 'Fertige Erzeugnisse'); -INSERT INTO gifi (accno, description) VALUES ('160-169', 'Waren'); -INSERT INTO gifi (accno, description) VALUES ('170-179', 'Noch nicht abrechenbare Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('180', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('190-199', 'Wertberichtigungen'); --- -INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufvermögen, Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('20-21', 'Forderungen aus Lieferungen und Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('200-207', 'Forderungen aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('208', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('209', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('215-217', 'Forderungen aus Lieferungen und Leistungen sonstiges Ausland'); -INSERT INTO gifi (accno, description) VALUES ('218', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland'); -INSERT INTO gifi (accno, description) VALUES ('219', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland'); --- -INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegenüber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegenüber verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); --- -INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Vermögensgegenstände'); -INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Vermögensgegenstände'); -INSERT INTO gifi (accno, description) VALUES ('247', 'Eingeforderte, aber noch nicht eingezahlte Einlagen'); -INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen'); -INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen'); --- -INSERT INTO gifi (accno, description) VALUES ('25', 'Forderungen aus der Abgabenverrechnung'); -INSERT INTO gifi (accno, description) VALUES ('250-259', 'Forderungen aus der Abgabenverrechnung'); --- -INSERT INTO gifi (accno, description) VALUES ('26', 'Wertpapiere und Anteile'); -INSERT INTO gifi (accno, description) VALUES ('260', 'Eigene Anteile'); -INSERT INTO gifi (accno, description) VALUES ('261', 'Anteile an verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('262', 'Sonstige Anteile'); -INSERT INTO gifi (accno, description) VALUES ('263-267', 'Sonstige Wertpapiere'); -INSERT INTO gifi (accno, description) VALUES ('268', 'Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrundeliegenden Forderungen zustehen'); -INSERT INTO gifi (accno, description) VALUES ('269', 'Wertberichtigungen'); --- -INSERT INTO gifi (accno, description) VALUES ('27-28', 'Kassenbestand, Schecks, Guthaben bei Kreditinstituten'); -INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbestände in Inlandswährung'); -INSERT INTO gifi (accno, description) VALUES ('273', 'Postwertzeichen'); -INSERT INTO gifi (accno, description) VALUES ('274', 'Stempelmarken'); -INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbestände in Fremdwährung'); -INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandswährung'); -INSERT INTO gifi (accno, description) VALUES ('280-288', 'Guthaben bei Kreditinstituten'); -INSERT INTO gifi (accno, description) VALUES ('289', 'Wertberichtigungen'); --- -INSERT INTO gifi (accno, description) VALUES ('29', 'Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('290', 'Aktive Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('295', 'Disagio'); -INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsrückstellung'); -INSERT INTO gifi (accno, description) VALUES ('297', 'Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz'); -INSERT INTO gifi (accno, description) VALUES ('298', 'Steuerabgrenzung'); --- -INSERT INTO gifi (accno, description) VALUES ('3', 'Rückstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten'); --- -INSERT INTO gifi (accno, description) VALUES ('30', 'Rückstellungen'); -INSERT INTO gifi (accno, description) VALUES ('300', 'Rückstellungen für Abfertigungen'); -INSERT INTO gifi (accno, description) VALUES ('301', 'Rückstellungen für Pensionen'); -INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerrückstellungen'); -INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige Rückstellungen'); --- -INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegenüber Kreditinstituten und Finanzinstituten'); -INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschließlich konvertibler)'); -INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegenüber Kreditinstituten'); -INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegenüber Finanzinstituten'); --- -INSERT INTO gifi (accno, description) VALUES ('32', 'Erhaltene Anzahlungen auf Bestellungen'); -INSERT INTO gifi (accno, description) VALUES ('320', 'Erhaltene Anzahlungen auf Bestellungen'); -INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto für erhaltene Anzahlungen auf Bestellungen'); --- -INSERT INTO gifi (accno, description) VALUES ('33', 'Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel'); -INSERT INTO gifi (accno, description) VALUES ('330-335', 'Verbindlichkeiten aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('337', 'Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland'); -INSERT INTO gifi (accno, description) VALUES ('338-339', 'Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel'); --- -INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht und gegenüber Gesellschaftern'); -INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegenüber Gesellschaftern'); --- -INSERT INTO gifi (accno, description) VALUES ('35', 'Verbindlichkeiten aus Steuern'); -INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus Steuern'); --- -INSERT INTO gifi (accno, description) VALUES ('36', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit'); -INSERT INTO gifi (accno, description) VALUES ('360-369', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit'); --- -INSERT INTO gifi (accno, description) VALUES ('37-38', 'Übrige sonstige Verbindlichkeiten'); -INSERT INTO gifi (accno, description) VALUES ('370-389', 'Übrige sonstige Verbindlichkeiten'); --- -INSERT INTO gifi (accno, description) VALUES ('39', 'Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('390-399', 'Passive Rechnungsabgrenzungsposten'); --- -INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Erträge'); --- -INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerlöse und Erlösschmälerungen'); -INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerlöse'); -INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erlösschmälerungen'); --- -INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsveränderungen und aktivierte Eigenleistungen'); -INSERT INTO gifi (accno, description) VALUES ('450-457', 'Veränderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('458-459', 'andere aktivierte Eigenleistungen'); --- -INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Erträge'); -INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erlöse aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('463-465', 'Erträge aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('466-467', 'Erträge aus der Zuschreibung zum Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('470-479', 'Erträge aus der Auflösung von Rückstellungen'); -INSERT INTO gifi (accno, description) VALUES ('480-499', 'Übrige betriebliche Erträge'); --- -INSERT INTO gifi (accno, description) VALUES ('5', 'Materialaufwand und sonstige bezogene Herstellungsleistungen'); -INSERT INTO gifi (accno, description) VALUES ('500-509', 'Wareneinsatz'); -INSERT INTO gifi (accno, description) VALUES ('510-519', 'Verbrauch von Rohstoffen'); -INSERT INTO gifi (accno, description) VALUES ('520-529', 'Verbrauch von bezogenen Fertig- und Einzelteilen'); -INSERT INTO gifi (accno, description) VALUES ('530-539', 'Verbrauch von Hilfsstoffen'); -INSERT INTO gifi (accno, description) VALUES ('540-549', 'Verbrauch von Betriebsstoffen'); -INSERT INTO gifi (accno, description) VALUES ('550-559', 'Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln'); -INSERT INTO gifi (accno, description) VALUES ('560-569', 'Verbrauch von Brenn- und Treibstoffen, Energie und Wasser'); -INSERT INTO gifi (accno, description) VALUES ('570-579', 'Sonstige bezogene Herstellungsleistungen'); -INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoerträge auf Materialaufwand'); -INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoerträge auf sonstige bezogene Herstellungsleistungen'); -INSERT INTO gifi (accno, description) VALUES ('590', 'Aufwandsstellenrechnung'); --- -INSERT INTO gifi (accno, description) VALUES ('6', 'Personalaufwand'); -INSERT INTO gifi (accno, description) VALUES ('600-619', 'Löhne'); -INSERT INTO gifi (accno, description) VALUES ('620-639', 'Gehälter'); -INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen für Abfertigungen'); -INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen für Altersversorgung'); -INSERT INTO gifi (accno, description) VALUES ('650-655', 'Gesetzlicher Sozialaufwand Arbeiter'); -INSERT INTO gifi (accno, description) VALUES ('656-659', 'Gesetzlicher Sozialaufwand Angestellte'); -INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabhängige Abgaben und Pflichtbeiträge'); -INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabhängige Abgaben und Pflichtbeiträge'); -INSERT INTO gifi (accno, description) VALUES ('670-689', 'Sonstige Sozialaufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('690', 'Aufwandsstellenrechnung'); --- -INSERT INTO gifi (accno, description) VALUES ('7', 'Abschreibungen und sonstige betriebliche Aufwendunge'); --- -INSERT INTO gifi (accno, description) VALUES ('70', 'Abschreibungen'); -INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); -INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlagevermögen (ausgenommen Finanzanlagen)'); -INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufvermögen, soweit diese die im Unternehmen üblichen Abschreibungen übersteigen'); --- -INSERT INTO gifi (accno, description) VALUES ('71', 'Sonstige Steuern'); -INSERT INTO gifi (accno, description) VALUES ('710-719', 'Sonstige Steuern'); --- -INSERT INTO gifi (accno, description) VALUES ('72-78', 'Übrige betriebliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('72', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung'); -INSERT INTO gifi (accno, description) VALUES ('720-729', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung'); --- -INSERT INTO gifi (accno, description) VALUES ('73', 'Transport-, Reise- und Fahrtaufwand, Nachrichtenaufwand'); -INSERT INTO gifi (accno, description) VALUES ('730-731', 'Transporte durch Dritte'); -INSERT INTO gifi (accno, description) VALUES ('732-733', 'Kfz-Aufwand'); -INSERT INTO gifi (accno, description) VALUES ('734-735', 'Reise- und Fahrtaufwand'); -INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und Nächtigungsgelder'); -INSERT INTO gifi (accno, description) VALUES ('738-739', 'Nachrichtenaufwand'); --- -INSERT INTO gifi (accno, description) VALUES ('74', 'Miet-, Pacht-, Leasing- und Lizenzaufwand'); -INSERT INTO gifi (accno, description) VALUES ('740-743', 'Miet- und Pachtaufwand'); -INSERT INTO gifi (accno, description) VALUES ('744-747', 'Leasingaufwand'); -INSERT INTO gifi (accno, description) VALUES ('748-749', 'Lizenzaufwand'); --- -INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand für beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsvergütungen'); -INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand für beigestelltes Personal'); -INSERT INTO gifi (accno, description) VALUES ('754-757', 'Provisionen an Dritte'); -INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsvergütungen'); --- -INSERT INTO gifi (accno, description) VALUES ('76', 'Büro-, Werbe- und Repräsentationsaufwand'); -INSERT INTO gifi (accno, description) VALUES ('760', 'Büromaterial und Drucksorten'); -INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielfältigungen'); -INSERT INTO gifi (accno, description) VALUES ('763', 'Fachliteratur und Zeitungen'); -INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repräsentation'); -INSERT INTO gifi (accno, description) VALUES ('769', 'Spenden und Trinkgelder'); --- -INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, Übrige Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('770-774', 'Versicherungen'); -INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Prüfungsaufwand'); -INSERT INTO gifi (accno, description) VALUES ('777', 'Aus- und Fortbildung'); -INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeiträge'); -INSERT INTO gifi (accno, description) VALUES ('779', 'Spesen des Geldverkehrs'); -INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensfälle'); -INSERT INTO gifi (accno, description) VALUES ('782', 'Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('784-788', 'Verschiedene betriebliche Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoerträge auf sonstige betriebliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('79', 'Konten für das Umsatzkostenverfahren'); -INSERT INTO gifi (accno, description) VALUES ('790', 'Aufwandsstellenrechnung'); -INSERT INTO gifi (accno, description) VALUES ('791-799', 'Aufwandsstellen im Rahmen des Umsatzkostenverfahrens'); -INSERT INTO gifi (accno, description) VALUES ('791-795', 'Aufwandsstellen der Herstellung'); -INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('797', 'Vertriebskosten'); -INSERT INTO gifi (accno, description) VALUES ('798', 'Verwaltungskosten'); -INSERT INTO gifi (accno, description) VALUES ('799', 'Sonstige betriebliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('8', 'Finanzerträge und Finanzaufwendungen, a.o. Erträge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, Rücklagenbewegung'); --- -INSERT INTO gifi (accno, description) VALUES ('80-83', 'Finanzerträge und Finanzaufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('800-804', 'Erträge aus Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('805-809', 'Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens'); -INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und ähnliche Erträge'); -INSERT INTO gifi (accno, description) VALUES ('814', 'Erlöse aus dem Abgang von Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('815', 'Erlöse aus dem Abgang von sonstigen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('816', 'Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('817', 'Buchwert abgegangener Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('818', 'Buchwert abgegangener sonstiger Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('820', 'Erträge aus dem Abgang von und der Zuschreibung zu Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('821', 'Erträge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('822-825', 'Aufwendungen aus Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und ähnliche Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgenützte Lieferantenskonti'); --- -INSERT INTO gifi (accno, description) VALUES ('84', 'Außerordentliche Erträge und außerordentliche Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('840-844', 'Außerordentliche Erträge'); -INSERT INTO gifi (accno, description) VALUES ('845-849', 'Außerordentliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('85', 'Steuern vom Einkommen und vom Ertrag'); -INSERT INTO gifi (accno, description) VALUES ('850-859', 'Steuern vom Einkommen und vom Ertrag'); --- -INSERT INTO gifi (accno, description) VALUES ('86-89', 'Rücklagenbewegung, Ergebnisüberrechnung'); -INSERT INTO gifi (accno, description) VALUES ('860-869', 'Auflösung unversteuerter Rücklagen'); -INSERT INTO gifi (accno, description) VALUES ('870-874', 'Auflösung von Kapitalrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('875-879', 'Auflösung von Gewinnrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten Rücklagen'); -INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu Gewinnrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen'); --- -INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte Rücklagen, Einlagen Stiller Gesellschafter, Abschluß- und Evidenzkonten'); --- -INSERT INTO gifi (accno, description) VALUES ('900-918', 'Gezeichnetes bzw. gewidmetes Kapital'); -INSERT INTO gifi (accno, description) VALUES ('919', 'Nicht eingeforderte ausstehende Einlagen'); -INSERT INTO gifi (accno, description) VALUES ('920-929', 'Kapitalrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('930-938', 'Gewinnrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('939', 'Bilanzgewinn (-verlust)'); -INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte Rücklagen'); -INSERT INTO gifi (accno, description) VALUES ('960-969', 'Privat- und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften'); -INSERT INTO gifi (accno, description) VALUES ('970-979', 'Einlagen Stiller Gesellschafter'); -INSERT INTO gifi (accno, description) VALUES ('980', 'Eröffnungsbilanz'); -INSERT INTO gifi (accno, description) VALUES ('985', 'Schlußbilanz'); -INSERT INTO gifi (accno, description) VALUES ('989', 'Gewinn- und Verlustrechnung'); -INSERT INTO gifi (accno, description) VALUES ('990-999', 'Evidenzkonten'); diff --git a/sql-ledger/sql/Brazil_General-chart.sql b/sql-ledger/sql/Brazil_General-chart.sql deleted file mode 100644 index 1c983e6..0000000 --- a/sql-ledger/sql/Brazil_General-chart.sql +++ /dev/null @@ -1,70 +0,0 @@ --- General Brazilien Portuguese COA --- sample only -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','RECURSOS ATUAIS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Checando Cliente','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Caixa Baixo','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Contas a Receber','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Provisão para devedors duvidosos','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTÁRIO DE CLIENTES','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventário / Geral','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventário / Mercado Secundário','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventário / Computer Parts','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Escritório Móvel & Equipamentos','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','Accum. Amort. -Móvel. & Equip.','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Veículo','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Accum. Amort. -Veículo','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','BALANÇO ATUAL','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Contas a Pagar','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2170','Taxas federais','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','VAT (7%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (8%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Contas a pagar de férias','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400','DEDUÇÕES DE FOLHA DE PAGAMENTO','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2450','Imposto de Renda Devido','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','Passivi exigível a longo prazo','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Empréstimo bancário','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Empréstimo de Acionistas','A','','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','DIVISÃO DE CAPITAL','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Divisão comum','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','VENDAS RECEITAS','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Vendas Gerais','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Partes para mercado secundário','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Parte Computacional','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','CONSULTANDO FONTES DE RENDA','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Consultando','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Programando','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4340','Loja','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OUTRAS RENDAS','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Transporte & Taxa','A','','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Juros Acumulados','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Ganho de câmbio estrangeiro','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','CUSTO DE VENDAS DE PRODUTOS','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Compras','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Mercado Secundário','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5060','Parte Computacional','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Frete','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','DESPESAS E FOLHA DE PAGAMENTO','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Salários','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GERAL E DESPESAS ADMINISTRATIVAS','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Contabilidade & Leis','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Publicidade & Promoções','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Balanço','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortização','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Imposto de Renda','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Seguro','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interesses & Encargos Bancários','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Materiais de Escritório','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Aluguel','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Manutenção & Reparos','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telefone','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Cursos & Entretenimentos','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Serviços Públicos','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenciamento para exportações','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Troca com Estrangeiro','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.08); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'R$:EUR:USD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Canada-gifi.sql b/sql-ledger/sql/Canada-gifi.sql deleted file mode 100644 index fe9641c..0000000 --- a/sql-ledger/sql/Canada-gifi.sql +++ /dev/null @@ -1,754 +0,0 @@ --- GIFI codes as set by the Canadian Government --- It's a dirty job, but it seems somebody allready did it --- PDF Tammes, Tue , 02 Apr 2002 --- remarks or questions to finance@bermuda-holding.com --- --- From the GIFI documentation: --- --- The GIFI information has to balance. We use the following rules to verify the information you provide. --- total assets = total liabilities + total shareholder equity --- total revenue - total expenses = net non-farming income --- total farm revenue - total farm expenses = net farm income --- --- You have to provide certain line items so that we can verify the above equations. Each GIFI must include: --- balance sheet --- Item 2599 Total assets --- Item 3499 Total liabilities --- Item 3620 Total shareholder equity --- non-farming income and expenses --- Item 8299 Total revenue --- Item 9368 Total expenses --- and/or --- farming income and expenses --- Item 9659 Total farm revenue --- Item 9898 Total farm expenses --- when reporting a breakdown of retained earnings --- Item 3849 Retained earnings/deficit end --- extraordinary items and income taxes --- Item 9999 Net income/loss after taxes and extraordinary items --- If the amount of a required item is NIL, you have to enter 0. --- -INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash'); -INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency'); -INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency'); -INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency'); -INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency'); -INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion'); -INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtfull Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtfull Trade Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtfull Trade Accounts Receivable Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1067', 'Intrest Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtfull Leases Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees'); -INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtfull Accounts Receivable Employees'); -INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO'); -INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories'); -INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods'); -INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies'); -INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress'); -INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials'); -INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments'); -INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares'); -INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds'); -INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills'); -INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement'); -INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments'); -INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments'); -INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets'); -INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income'); -INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable'); -INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses'); -INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances'); -INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets'); -INSERT INTO gifi (accno,description) VALUES ('1600', 'Land'); -INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement'); -INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement'); -INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets'); -INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets'); -INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties'); -INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties'); -INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties'); -INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties'); -INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges'); -INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges'); -INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries'); -INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries'); -INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits'); -INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits'); -INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits'); -INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits'); -INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant'); -INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant'); -INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction'); -INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies'); -INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies'); -INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets'); -INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets'); -INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems'); -INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems'); -INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries'); -INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries'); -INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries'); -INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries'); -INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats'); -INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats'); -INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft'); -INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft'); -INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs'); -INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs'); -INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software'); -INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software'); -INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments'); -INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments'); -INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites'); -INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites'); -INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations'); -INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations'); -INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction'); -INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads'); -INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads'); -INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas'); -INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas'); -INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas'); -INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas'); -INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences'); -INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences'); -INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other'); -INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other'); -INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements'); -INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements'); -INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction'); -INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites'); -INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites'); -INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill'); -INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill'); -INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota'); -INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota'); -INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences'); -INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences'); -INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs'); -INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs'); -INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents'); -INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents'); -INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists'); -INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists'); -INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights'); -INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights'); -INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development'); -INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development'); -INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights'); -INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights'); -INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights'); -INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights'); -INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights'); -INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights'); -INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights'); -INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights'); -INSERT INTO gifi (accno,description) VALUES ('2078', 'Total Intangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2079', 'Total Accumulated Amortization Of Intangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2180', 'Long Term Due From Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2181', 'Long Term Due From Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2182', 'Long Term Due From Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2183', 'Long Term Due From Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2200', 'Long Term Investment In Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('2220', 'Long Term Due From Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('2240', 'Long Term Due From/Investment In Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost'); -INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity'); -INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost'); -INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity'); -INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy'); -INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments'); -INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares'); -INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments'); -INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares'); -INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt'); -INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt'); -INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures'); -INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities'); -INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities'); -INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements'); -INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares'); -INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments'); -INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans'); -INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages'); -INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans'); -INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans'); -INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit'); -INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets'); -INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves'); -INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges'); -INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses'); -INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges'); -INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges'); -INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund'); -INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance'); -INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets'); -INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust'); -INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets'); -INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft'); -INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade'); -INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable'); -INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable'); -INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable'); -INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable'); -INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable'); -INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2629', 'Intrest Payable'); -INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable'); -INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable'); -INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks'); -INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short'); -INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements'); -INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates'); -INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit'); -INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes'); -INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income'); -INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability'); -INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received'); -INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable'); -INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities'); -INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions'); -INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares'); -INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages'); -INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan'); -INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan'); -INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan'); -INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan'); -INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan'); -INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan'); -INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans'); -INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit'); -INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short'); -INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements'); -INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes'); -INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures'); -INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income'); -INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties'); -INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties'); -INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases'); -INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities'); -INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration'); -INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust'); -INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves'); -INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated'); -INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations'); -INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts'); -INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt'); -INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust'); -INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares'); -INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares'); -INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus'); -INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus'); -INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus'); -INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve'); -INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account'); -INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit'); -INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity'); -INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity'); -INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start'); -INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared'); -INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend'); -INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend'); -INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments'); -INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings'); -INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions'); -INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves'); -INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments'); -INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items'); -INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)'); -INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End'); -INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services'); -INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales'); -INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties'); -INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales'); -INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing'); -INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales'); -INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income'); -INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services'); -INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources'); -INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures'); -INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans'); -INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources'); -INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income'); -INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources'); -INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources'); -INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions'); -INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing'); -INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products'); -INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products'); -INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates'); -INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies'); -INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property'); -INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income'); -INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets'); -INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments'); -INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties'); -INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received'); -INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees'); -INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments'); -INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts'); -INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities'); -INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses'); -INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates'); -INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions'); -INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures'); -INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships'); -INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues'); -INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource'); -INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits'); -INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees'); -INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues'); -INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees'); -INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants'); -INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products'); -INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services'); -INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services'); -INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services'); -INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends'); -INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries'); -INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries'); -INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries'); -INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory'); -INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods'); -INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials'); -INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process'); -INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process'); -INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials'); -INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A'); -INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B'); -INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases'); -INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages'); -INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages'); -INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts'); -INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource'); -INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs'); -INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations'); -INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling'); -INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs'); -INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty'); -INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties'); -INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental'); -INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological'); -INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes'); -INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals'); -INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys'); -INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs'); -INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges'); -INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties'); -INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals'); -INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax'); -INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes'); -INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases'); -INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge'); -INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs'); -INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation'); -INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard'); -INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs'); -INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs'); -INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs'); -INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs'); -INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty'); -INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down'); -INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets'); -INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets'); -INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales'); -INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory'); -INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods'); -INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials'); -INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process'); -INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process'); -INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales'); -INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss'); -INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion'); -INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising'); -INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations'); -INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment'); -INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion'); -INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense'); -INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses'); -INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses'); -INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits'); -INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits'); -INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits'); -INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans'); -INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets'); -INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance'); -INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives'); -INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges'); -INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures'); -INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages'); -INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges'); -INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges'); -INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs'); -INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships'); -INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships'); -INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes'); -INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees'); -INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees'); -INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations'); -INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations'); -INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses'); -INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies'); -INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities'); -INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing'); -INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees'); -INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees'); -INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees'); -INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees'); -INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees'); -INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees'); -INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees'); -INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees'); -INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees'); -INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees'); -INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees'); -INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees'); -INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay'); -INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees'); -INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs'); -INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees'); -INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense'); -INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording'); -INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental'); -INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental'); -INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs'); -INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees'); -INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental'); -INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental'); -INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)'); -INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage'); -INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental'); -INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft'); -INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings'); -INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats'); -INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard'); -INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense'); -INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs'); -INSERT INTO gifi (accno,description) VALUES ('9013', 'Security'); -INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal'); -INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages'); -INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions'); -INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share'); -INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses'); -INSERT INTO gifi (accno,description) VALUES ('9064', 'Director''s Fees'); -INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries'); -INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries'); -INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts'); -INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies'); -INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense'); -INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms'); -INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry'); -INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering'); -INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear'); -INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps'); -INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice'); -INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies'); -INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade'); -INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet'); -INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions'); -INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities'); -INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity'); -INSERT INTO gifi (accno,description) VALUES ('9222', 'Water'); -INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat'); -INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs'); -INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications'); -INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short'); -INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense'); -INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express'); -INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident'); -INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident'); -INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges'); -INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees'); -INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development'); -INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)'); -INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income'); -INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds'); -INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat'); -INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats'); -INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley'); -INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains'); -INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn'); -INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola'); -INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed'); -INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans'); -INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments'); -INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues'); -INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit'); -INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes'); -INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables'); -INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco'); -INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products'); -INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops'); -INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue'); -INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle'); -INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine'); -INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry'); -INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs'); -INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)'); -INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies'); -INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption'); -INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs'); -INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture'); -INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat'); -INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities'); -INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products'); -INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)'); -INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production'); -INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production'); -INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues'); -INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies'); -INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance'); -INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments'); -INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments'); -INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates'); -INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel'); -INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest'); -INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses'); -INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work'); -INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales'); -INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing'); -INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds'); -INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends'); -INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income'); -INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income'); -INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income'); -INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets'); -INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel'); -INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking'); -INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased'); -INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases'); -INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals'); -INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income'); -INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue'); -INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire'); -INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime'); -INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides'); -INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants'); -INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS'); -INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding'); -INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases'); -INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees'); -INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance'); -INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences'); -INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs'); -INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel'); -INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease'); -INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion'); -INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt'); -INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries'); -INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance'); -INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land'); -INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums'); -INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work'); -INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity'); -INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance'); -INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking'); -INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel'); -INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture'); -INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums'); -INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges'); -INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees'); -INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees'); -INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees'); -INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings'); -INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery'); -INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages'); -INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants'); -INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants'); -INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs'); -INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies'); -INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing'); -INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying'); -INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits'); -INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone'); -INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental'); -INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel'); -INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold'); -INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse'); -INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs'); -INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed'); -INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed'); -INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota'); -INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment'); -INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income'); -INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items'); -INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items'); -INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements'); -INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses'); -INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items'); -INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision'); -INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items'); --- This item represents the net amount of: --- Item 9970 - Net income/loss before taxes and extraordinary items minus --- Item 9975 - Extraordinary item(s) minus --- Item 9976 - Legal settlements plus --- Item 9980 - Unrealized gains/losses minus --- Item 9985 - Unusual items minus --- Item 9990 - Current income taxes minus --- Item 9995 - Deferred income tax provision --- and must be reported. --- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss, --- in the retained earnings section. --- diff --git a/sql-ledger/sql/Canada_General-chart.sql b/sql-ledger/sql/Canada_General-chart.sql deleted file mode 100644 index a0b9e7f..0000000 --- a/sql-ledger/sql/Canada_General-chart.sql +++ /dev/null @@ -1,77 +0,0 @@ --- General Canadian COA --- sample only -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','1000','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Chequing Account','A','1002','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','1001','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','1060','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','1063','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','1120','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / General','A','1122','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','1122','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventory / Computer Parts','A','1122','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','1900','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','1787','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','Accum. Amort. -Furn. & Equip.','A','1788','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','1742','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Accum. Amort. -Vehicle','A','1743','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','2620','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','2621','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Federal Taxes Payable','A','2683','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2170','Provincial Taxes Payable','A','2684','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','GST','A','2685','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','PST','A','2686','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Vacation Pay Payable','A','2624','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2390','WCB Payable','A','2627','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400','PAYROLL DEDUCTIONS','H','2620','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2410','EI Payable','A','2627','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2420','CPP Payable','A','2627','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2450','Income Tax Payable','A','2628','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','3140','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','2701','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','2780','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','3500','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','3500','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','8000','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','General Sales','A','8000','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Aftermarket Parts','A','8000','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Computer Parts','A','8000','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','CONSULTING REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Consulting','A','8241','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Programming','A','8000','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4340','Shop Labour','A','8000','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','8090','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','8457','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','8090','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','8231','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','8515','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','8320','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Aftermarket Parts','A','8320','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5060','Computer Parts','A','8320','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','8457','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','9060','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','EI Expense','A','8622','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','CPP Expense','A','8622','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','WCB Expense','A','8622','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','8862','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','8520','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','8590','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','8670','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Income Taxes','A','9990','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','9804','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','9805','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','8811','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','9811','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','8964','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','9225','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','8523','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','8812','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','8760','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','8231','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.08); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'CAD:USD:EUR', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Czech_Republic-chart.sql b/sql-ledger/sql/Czech_Republic-chart.sql deleted file mode 100644 index c43fed4..0000000 --- a/sql-ledger/sql/Czech_Republic-chart.sql +++ /dev/null @@ -1,317 +0,0 @@ --- Czech chart of accounts --- Tomas.Fencl@centrum.cz --- Kompletní úètová osnova platná v roce 2001 --- Osnova má 2 místa pro tvorbu analytik --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000', 'Dlouhodobý nehmotný majetek','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100', 'Zøizovací výdaje','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200', 'Nehmotné výsledky výzkumu a vývoje','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300', 'Software','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400', 'Ocenitelná práva','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800', 'Drobný dlouhodobý nehmotný majetek','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900', 'Ostatní dlouhodobý nehmotný majetek','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000', 'Dlouhodobý Hmotný majetek odpisovaný','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100', 'Stavby','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200', 'Samostatné movité vìci a soubory movitých vìcí','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500', 'Pìstitelské celky trvalých porostù','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600', 'Základní stádo a ta¾ná zvíøata','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800', 'Drobný dlouhodobý hmotný majetek','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900', 'Ostatní dlouhodobý hmotný majetek','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000', 'Dlouhodobý hmotný majetek neodpisovaný','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100', 'Pozemky','A','','A','AP_amount'); 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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58800', 'Ostatní mimoøádné náklady','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58900', 'Tvorba opravných polo¾ek','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59000', 'Danì z pøíjmù a pøevodové úèty','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59100', 'Daò z pøíjmù z bì¾né èinnosti - splatná','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59200', 'Daò z pøíjmù z bì¾né èinnosti - odlo¾ená','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59300', 'Daò z pøíjmù z mimoøádné èinnosti - splatná','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59400', 'Daò z pøíjmù z mimoøádné èinnosti - odlo¾ené','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59500', 'Dodateèné odvody danì z pøíjmù','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59600', 'Pøevod podílu na hospodáøském výsledku spoleèníkùm','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59700', 'Pøevod provozních nákladù','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59800', 'Pøevod finanèních nákladù','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60000', 'Tr¾by za vlastní výkony a zbo¾í','A','','I','AR_amount:IC_sale:IC_Income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60100', 'Tr¾by za vlastní výrobky','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60200', 'Tr¾by z prodeje slu¾eb','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60400', 'Tr¾by za zbo¾í','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61000', 'Zmìny stavu vnitropodnikových zásob','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61100', 'Zmìna stavu nedokonèené výroby','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61200', 'Zmìna stavu polotovarù','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61300', 'Zmìna stavu výrobkù','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61400', 'Zmìna stavu zvíøat','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62000', 'Aktivace','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62100', 'Aktivace materiálu a zbo¾í','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62200', 'Aktivace vnitropodnikových slu¾eb','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62300', 'Aktivace dlouhodobého nehmotného majetku','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62400', 'Aktivace dlouhodobého hmotného majetku','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64000', 'Jiné provozní výnosy.','A','','I','AR_amount:IC_sale:IC_Income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64100', 'Tr¾by z prodeje dlouhodobého nehmotného a hmotného majetku','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64200', 'Tr¾by z prodeje materiálu','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64400', 'Smluvní pokuty a úroky z prodlení','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64600', 'Výnosy z odepsaných pohledávek','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64800', 'Jiné provozní výnosy','A','','I','AR_amount:IC_sale:IC_Income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65000', 'Zúètování rezerv a opravných polo¾ek provozních výnosù','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65200', 'Zúètování zákonných rezerv','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65400', 'Zúètování ostatních rezerv','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65500', 'Zúètování komplexních nákladù pøí¹tích období','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65700', 'Zúètování oprávky k opravné polo¾ce k nabytému majetku','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65800', 'Zúètování zákonných opravných polo¾ek','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65900', 'Zúètování opravných polo¾ek','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66000', 'Finanèní výnosy','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66100', 'Tr¾by z prodeje cenných papírù a vkladù','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66200', 'Úroky','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66300', 'Kursové zisky','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66500', 'Výnosy z dlouhodobého finanèního majetku','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66600', 'Výnosy z krátkodobého finanèního majetku','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66800', 'Ostatní finanèní výnosy','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67000', 'Zúètování rezerv a opravných polo¾ek finanèních výnosù','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67400', 'Zúètování rezerv','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67900', 'Zúètování opravných polo¾ek','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68000', 'Mimoøádné výnosy','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68100', 'Výnosy ze zmìny metody','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68400', 'Zúètování rezerv','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68800', 'Ostatní mimoøádné výnosy','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68900', 'Zúètování opravných polo¾ek','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69000', 'Pøevodové úèty','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69700', 'Pøevod provozních výnosù','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69800', 'Pøevod finanèních výnosù','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70000', 'Úèty rozva¾né','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70100', 'Poèáteèní úèet rozva¾ný','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70200', 'Koneèný úèet rozva¾ný','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('71000', 'Úèet ziskù a ztrát','A','','A',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '34311'),0.05); -insert into tax (chart_id,rate) values ((select id from chart where accno = '34312'),0.22); -insert into tax (chart_id,rate) values ((select id from chart where accno = '34321'),0.05); -insert into tax (chart_id,rate) values ((select id from chart where accno = '34322'),0.22); --- -update defaults set inventory_accno_id = (select id from chart where accno = '13200'), income_accno_id = (select id from chart where accno = '60000'), expense_accno_id = (select id from chart where accno = '50000'), fxgain_accno_id = (select id from chart where accno = '99998'), fxloss_accno_id = (select id from chart where accno = '99999'), invnumber = '1000', sonumber = '5000', ponumber = '1000', curr = 'Kè', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Danish_Default-chart.sql b/sql-ledger/sql/Danish_Default-chart.sql deleted file mode 100644 index aafcfb0..0000000 --- a/sql-ledger/sql/Danish_Default-chart.sql +++ /dev/null @@ -1,75 +0,0 @@ --- Default chart of accounts --- sample only -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','KORTFRISTEDE AKTIVER','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','Bank','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Kasse','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Indbetalinger','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Hensættelser til formodet gæld','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Moms indgående','A','','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','LAGER-AKTIVER','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Lager / udstyr','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Lager / programmel','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Lager / tillægssalg','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1550','Lager / arrangementer','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','AKTIVER','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Kontorinventar og -udstyr','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','Samlede afskrivninger, inventar, udstyr','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Køretøjer','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Samlede afskrivninger, køretøjer','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','KORTFRISTET GÆLD','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Udbetalinger','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Selskabsskat','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Afgifter','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','Moms udgående','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LANGFRISTET GÆLD','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Banklån','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','AKTIEKAPITAL','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Almindelige aktier','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','EGENKAPITAL','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Egenkapital primo','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','Årets resultat','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALGSINDTÆGT','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Salg / udstyr','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Salg / programmel','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Salg / tillægssalg','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4050','Salg / arrangementer','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','KONSULENTINDTÆGT','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Konsulentbistand','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Programmering','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','ANDEN INDTÆGT','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Renter','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','SALGSOMKOSTNINGER','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Omkostninger / udstyr','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Anskaffelser under 8.000','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5011','Anskaffelser over 8.000','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Omkostninger / programmel','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','Omkostninger / tillægssalg','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Omkostninger / arrangementer','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Fragt, post','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','LØNUDGIFTER','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Lønninger og honorarer','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','ATP','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Personalegoder','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERELLE & ADMINISTRATIVE UDGIFTER','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Bogføring, revision, advokat','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Marketing','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Dårlige skyldnere','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Afdrag på lån','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','A-skat','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Forsikringer','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Renter og bankgebyrer','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Kontorudgifter','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Husleje','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Vedligeholdelse og reparation','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telefon','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Rejser & repræsentation','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','El, vand, varme','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenser','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '1210'),0.25); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2311'),0.25); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'DKK', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Default-chart.sql b/sql-ledger/sql/Default-chart.sql deleted file mode 100644 index c85d41b..0000000 --- a/sql-ledger/sql/Default-chart.sql +++ /dev/null @@ -1,81 +0,0 @@ --- Default chart of accounts --- sample only -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Chequing Account','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / Computer Parts','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Software','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventory / Aftermarket Parts','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','Accum. Amort. -Furn. & Equip.','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Accum. Amort. -Vehicle','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Corporate Taxes Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Federal Income Tax Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Workers Comp Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Vacation Pay Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Pension Plan Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2260','Employment Insurance Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2280','Payroll Taxes Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','VAT (10%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (14%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','VAT (30%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Sales / Hardware','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Sales / Software','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Sales / Aftermarket Parts','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','CONSULTING REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Consulting','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Programming','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / Hardware','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Software','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','COGS / Aftermarket Parts','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Employment Insurance Expense','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Pension Plan Expense','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','Workers Comp Expense','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Employee Benefits','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Capital Cost Allowance Expense','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Income Taxes','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrations','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.1); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.14); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2330'),0.3); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'USD:CAD:EUR', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Dutch_Default-chart.sql b/sql-ledger/sql/Dutch_Default-chart.sql deleted file mode 100644 index 758d6d4..0000000 --- a/sql-ledger/sql/Dutch_Default-chart.sql +++ /dev/null @@ -1,80 +0,0 @@ --- --- Dutch Chart of Accounts --- AJ Hettema, Mon, 20 Aug 2001 --- -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1000','HUIDIGE ACTIVA','H','','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1061','Bank','A','','A','AR_paid:AP_paid'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1065','Kas','A','','A','AR_paid:AP_paid'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1200','Debiteuren','A','','A','AR'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1205','Toelage voor precaire rekeningen','A','','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1500','VOORRAAD ACTIVA','H','','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1520','Voorraad / Hardware','A','','A','IC'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1530','Voorraad / Software','A','','A','IC'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1540','Voorraad / Aftermarket Parts','A','','A','IC'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1800','LANGE TERMIJN ACTIVA','H','','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1820','Inventaris','A','','A','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1825','Afschrijving inventaris','A','','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1840','Auto','A','','A','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1845','Afschrijving auto','A','','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2000','HUIDIGE PASSIVA','H','','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2100','Crediteuren','A','','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2160','Niet-rijks Belastingen','A','','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2170','Omzetbelasting','A','','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2190','Vennootschapsbelasting','A','','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2310','BTW hoog','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2311','BTW laag','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2600','LANGE TERMIJN PASSIVA','H','','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2620','Bank Leningen','A','','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2680','Aandelenvermogen','A','','L','AP_paid'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3300','AANDELEN KAPITAAL','H','','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3350','Aandelen in portefeuille','A','','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3500','WINSTRESERVE','H','','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3590','Winstreserve voorgaande jaren','A','','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3600','Huidige winstreserve','A','','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4000','VERKOOP INKOMSTEN','H','','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4020','Verkoop / Hardware','A','','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4030','Verkoop / Software','A','','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4040','Verkoop / Aftermarket Parts','A','','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4300','CONSULTANCY INKOMSTEN','H','','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4320','Consultancy','A','','I','AR_amount:IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4330','Programmeren','A','','I','AR_amount:IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4400','ANDERE INKOMSTEN','H','','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4430','Verzend & Administratie','A','','I','IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4440','Rente','A','','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4450','Foreign Exchange Gain','A','','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5000','INKOOPPRIJS VERKOPEN','H','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5010','Inkoopkosten algemeen','A','','E','AP_amount:IC_cogs:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5020','Inkoopkosten / Hardware','A','','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5030','Inkoopkosten / Software','A','','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5040','Inkoopkosten / Aftermarket Parts','A','','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5100','Vrachtkosten','A','','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5400','PERSONEELS KOSTEN','H','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5410','Salarissen','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5420','EI Expense','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5430','CPP Expense','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5440','WCB Expense','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5470','Employee Benefits','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5610','Boekhouding- & Rechtkosten','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5615','Reclame- & Promotiekosten','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5620','Slechte Schulden','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5660','Afschrijvingskosten','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5680','Inkomsten Belastingen','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5685','Verzekeringen','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5690','Rente & Bankkosten','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5700','Kantoorvoorzieningen','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5760','Huurkosten','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5765','Reparatie- & Onderhoudskosten','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5780','Telefoonkosten','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5781','Internetkosten','A','','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5785','Reis- & Vermaakkosten','A','','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5790','NUTS Kosten','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5795','Registratie''s','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5800','Licenties','A','','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5810','Foreign Exchange Loss','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.19); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2311'),0.06); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'EUR:USD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Dutch_Standard-chart.sql b/sql-ledger/sql/Dutch_Standard-chart.sql deleted file mode 100644 index cd7c8eb..0000000 --- a/sql-ledger/sql/Dutch_Standard-chart.sql +++ /dev/null @@ -1,233 +0,0 @@ --- Nederlandstalig Rekeningschema conform het Decimaal Stelsel. --- Dutch Chart of Accounts following the Decimal Standards as set by the famous Philips Accounting Department --- PDF Tammes, Fri, 29 Mar 2002 ( remarks or questions to finance@bermuda-holding.com ) --- Just delete any accounts not needed after importing the scheme, beats entering all manually (or add -- at the beginning) --- Account groups (first number in accountnumber defines to which group it belongs) --- 0 : Vaste Activa, Eigen Vermogen, Voorzieningen en lang vreemd vermogen => Fixed Assets, Capital, Accruals and long term loans --- 1 : Financiele Rekeningen => Financial Accounts --- 2 : Tussenrekeningen => Intermediate Accounts --- 3 : Voorraad grond- en hulpstoffen => Stocks (minerals, parts not yet assembled etc) --- 4 : Kostenrekeningen => Costs Accounts --- 5 : Verdeling Directe kosten => Accounts to recharge several Direct Costs to separate departments --- 6 : Fabricagekosten => Assembly Costs --- 7 : Voorraad gereed produkt en product in bewerking => Stocks (Trade Articles, half-finished assemblies, projects under construction) --- 8 : Rekeningen voor vaststelling van het verkoopresultaat => Accounts for dediding Sales Result --- 9 : Rekeningen voor vaststelling van de resultatenrekening => Accounts for dediding Profit & Loss (P/L) --- The general idea is to allocate all costs to the 4/5/6 accounts, all stock transactions to 7 and sales related to 8. At the end of the --- year you clean out the seperate accounts via x999 and kick the result to the relevant 9xxx series. That way you have a specialized --- P/L in the seperate accounts and an overview/shirt version of the P/L in the 9 series, where also various results not related to normal --- operations is recorded (tax, donations, that kind of thing. Finally the 9999 account is used to kick the result to retained earnings and --- related accounts in the balance sheet, and we are ready for the next year --- -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0000','Vaste Activa & Eigen Vermogen','H','0000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0010','Terreinen','A','0010','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0015','Afschrijving Terreinen','A','0015','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0200','Gebouwen','A','0200','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0205','Afschrijving Gebouwen','A','0205','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0230','Inventaris','A','0230','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0235','Afschrijving Inventaris','A','0235','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0240','Computers','A','0240','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0245','Afschrijving Computers','A','0245','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0250','Auto','A','0250','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0255','Afschrijving Auto','A','0255','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0260','Machines','A','0260','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0265','Afschrijving Machines','A','0265','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0290','Goodwill','A','0290','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0295','Afschrijving Goodwill','A','0295','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0370','Overige Leningen u/g','A','0370','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0380','Aandelen & Effecten','A','0380','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0381','Beleggingen Spaarbeleg','A','0381','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0390','Beleggingen Legiolease','A','0390','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0400','Aandelenkapitaal','A','0400','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0410','Aandelen in portefeuille','A','0410','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0420','Aandelen uit te reiken','A','0420','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0430','Agioreserve','A','0430','Q',''); 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-INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9030','Rente bate deposito','A','9030','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9040','Rente bate lening u/g','A','9040','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9050','Rente bate bank','A','9050','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9080','Rente bate Fiscus','A','9080','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9100','Rente last hypothecaire lening','A','9100','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9110','Rente last lening bank','A','9110','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9130','Rente last lening o/g','A','9130','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9150','Rente last bank','A','9150','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9180','Rente last Fiscus','A','9180','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9190','Rente last overig','A','9190','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9200','Ontvangen Dividend (bruto)','A','9200','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9205','Ingehouden Dividendbelasting','A','9205','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9210','Koersresultaat Effecten)','A','9210','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9220','Valutaresultaat','A','9220','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9300','Huuropbrengsten','A','9300','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9400','Resultaat tgv inhaalafschrijvingen','A','9400','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9500','Incidentele Resultaten','A','9500','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9600','Giften en Donaties','A','9600','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9700','Tantiemes','A','9700','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9800','Belasting Lopend Jaar','A','9800','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9810','Belasting Voorgaande Jaren','A','9810','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9900','Vennootschapsbelasting','A','9900','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9999','Overboekingsrekening','A','9999','I',''); --- --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '1800'),0.19); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1801'),0.06); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1810'),0.19); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1811'),0.06); --- -update defaults set inventory_accno_id = (select id from chart where accno = '7001'), income_accno_id = (select id from chart where accno = '8520'), expense_accno_id = (select id from chart where accno = '8010'), fxgain_accno_id = (select id from chart where accno = '9220'), fxloss_accno_id = (select id from chart where accno = '9220'), invnumber = '0000', sonumber = '0000', ponumber = '0000', curr = 'EUR:USD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/France-chart.sql b/sql-ledger/sql/France-chart.sql deleted file mode 100644 index a34e013..0000000 --- a/sql-ledger/sql/France-chart.sql +++ /dev/null @@ -1,951 +0,0 @@ --- Chart of Accounts for France --- From: Oscar Buijten <oscar@elbie.com> --- Mon, 6 Aug 2001 --- -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101000', 'CAPITAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101100', 'CAPITAL SOUSCRIT NON APPELE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101200', 'CAPITAL SOUSCRIT APPELE NON VERSE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101300', 'CAPITAL SOUSCRIT APPELE VERSE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101310', 'CAPITAL NON AMORTI', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101320', 'CAPITAL AMORTI', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('101800', 'CAPITAL SOUSCR. A REGLEM. PART.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('104000', 'PRIMES LIEES AU CAPITAL SOCIAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('104100', 'PRIMES D\'EMISSION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('104200', 'PRIMES DE FUSION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('104300', 'PRIMES D\'APPORT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('104400', 'PRIMES CONVERS. OBLIGAT. ACTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('104500', 'BONS DE SOUSCRIPTION D\'ACTION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105000', 'ECARTS DE REEVALUATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105100', 'RESERVE SPECIALE DE REEVALUATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105200', 'ECART DE REEVALUATION LIBRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105300', 'RESERVE DE REEVALUATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105500', 'ECARTS REEVAL. (AUT. OPER. LEG.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105700', 'AUT. ECARTS REEVAL. EN FRANCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('105800', 'AUT. ECARTS REEVAL. A L\'ETRANGER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106000', 'RESERVES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106100', 'RESERVE LEGALE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106110', 'RESERVE LEGALE PROPREMENT DITE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106120', 'PLUS-VALUES NETTES A LONG TERME', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106200', 'RESERVES INDISPONIBLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106300', 'RESERVES STATUT. OU CONTRACTUELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106400', 'RESERVES REGLEMENTEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106410', 'PLUS-VALUES NETTES A LONG TERME', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106430', 'RESER. CONSEC. OCTROI SUBV. INVEST', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106480', 'AUTRES RESERVES REGLEMENTEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106800', 'AUTRES RESERVES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106810', 'RESERVE DE PROPRE ASSUREUR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('106880', 'RESERVES DIVERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('107000', 'ECART D\'EQUIVALENCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('109000', 'ACTIONN. CAPITAL SOUSC. NON APPELE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('110000', 'REPORT A NOUVEAU (SOLDE CREDITEUR)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('119000', 'REPORT A NOUVEAU (SOLDE DEBITEUR)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('120000', 'RESULTAT DE L\'EXERCICE (BENEFICE)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('129000', 'RESULTAT DE L\'EXERCICE (PERTE)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131000', 'SUBVENTIONS D\'EQUIPEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131100', 'ETAT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131200', 'REGIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131300', 'DEPARTEMENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131400', 'COMMUNES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131500', 'COLLECTIVITES PUBLIQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131600', 'ENTREPRISES PUBLIQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131700', 'ENTREPRISES ET ORGANISMES PRIVES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('131800', 'AUTRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('138000', 'AUTRES SUBVENTIONS D\'INVESTIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139000', 'SUBV. INVES. INSC. AU CPTE RESULT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139100', 'SUBVENTIONS D\'EQUIPEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139110', 'ETAT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139120', 'REGIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139130', 'DEPARTEMENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139140', 'COMMUNES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139150', 'COLLECTIVITES PUBLIQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139160', 'ENTREPRISES PUBLIQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139170', 'ENTREPRISES ET ORGANISMES PRIVES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139180', 'AUTRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('139800', 'AUTRES SUBVENTIONS D\'INVESTIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('142000', 'PROVIS. REGLEM. RELATIV. AUX IMMO.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('142300', 'PROVIS. POUR RECONSTITUTION GIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('142400', 'PROVIS. INVESTIS. (PARTIC. SALAR.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('143000', 'PROVIS. REGLEMENT. RELATIV. STOCKS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('143100', 'HAUSSE DES PRIX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('143200', 'FLUCTUATION DES COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('144000', 'PROVIS. REGLEM. RELAT. ELEM. ACTIF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('145000', 'AMORTISSEMENTS DEROGATOIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('146000', 'PROVISION SPECIALE DE REEVALUATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('147000', 'PLUS-VALUES REINVESTIES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('148000', 'AUTRES PROVISIONS REGLEMENTEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151000', 'PROVISIONS POUR RISQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151100', 'PROVISIONS POUR LITIGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151200', 'PROV. GARANT. DONNEES AUX CLIENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151300', 'PROV. PERTES SUR MARCHES A TERME.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151400', 'PROVIS. POUR AMENDES ET PENALITES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151500', 'PROVIS. POUR PERTES DE CHANGE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('151800', 'AUTRES PROVISIONS POUR RISQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('153000', 'PROVIS. PENSIONS ET OBLIG. SIMIL.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('155000', 'PROVISIONS POUR IMPOTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('156000', 'PROVIS. RENOUV. IMMO (ETS CONCESS)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('157000', 'PROV. CHARG. A REPART. SUR EXERC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('157200', 'PROVIS. POUR GROSSES REPARATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('158000', 'AUTRES PROVISIONS POUR CHARGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('158200', 'PROVIS. CHARG. SOCIA. FISC. SUR CP', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('161000', 'EMPRUNTS OBLIGATOIRES CONVERTIBLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('163000', 'AUTRES EMPRUNTS OBLIGATAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('164000', 'EMPRUNTS AUPRES ETABLIS. DE CREDIT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('165000', 'DEPOTS ET CAUTIONNEMENTS RECUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('165100', 'DEPOTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('165500', 'CAUTIONNEMENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('166000', 'PARTICIP. SALARIES AUX RESULTAS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('166100', 'COMPTES BLOQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('166200', 'FONDS DE PARTICIPATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('167000', 'EMPR. DETTES ASSORT. CONDIT. PART.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('167100', 'EMISSION DE TITRES PARTICIPATIFS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('167400', 'AVANCES CONDITIONNEES DE L\'ETAT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('167500', 'EMPRUNTS PARTICIPATIFS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('168000', 'AUTRES EMPR. ET DETTES ASSIMILEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('168100', 'AUTRES EMPRUNTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('168500', 'RENTES VIAGERES CAPITALISEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('168700', 'AUTRES DETTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('168800', 'INTERETS COURUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('168810', 'SUR EMPR. OBLIGATAIR. 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INCORP', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('290500', 'MARQUES PROCEDES DROITS ET VALEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('290600', 'DROIT AU BAIL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('290700', 'FONDS COMMERCIAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('290800', 'AUTRES IMMOB. INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('291000', 'PROVIS. DEPRECIATION IMMOB. CORPOR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('291100', 'TERRAINS (AUTRES QUE GISEMENT)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('292000', 'PROVIS. DEPRECIAT. IMMOB. CONCESS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('293000', 'PROVIS. DEPRECIAT. IMMOB. EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('293100', 'IMMOBILISATIONS CORPOR. EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('293200', 'IMMO. INCORPORELLES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('296000', 'PROV. DEPREC. PART ET CREANC. PART', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('296100', 'TITRES DE PARTICIPATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('296600', 'AUTRES FORMES DE PARTICIPATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('296700', 'CREANCES RATT. A PARTICIPATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('296800', 'CREANCES RATT. A STE EN PARTICIP.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297000', 'PROVIS. DEPRECIATION AUTRES IMMOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297100', 'TITRES IMMOBILISES DROIT PROPRIETE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297200', 'TITRES IMMOBILISES DROIT CREANCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297300', 'TITRES IMMO. DE L\'ACT. DE PORTEF.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297400', 'PRETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297500', 'DEPOTS ET CAUTIONNEMENTS VERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('297600', 'AUTRES CREANCES IMMOBILISEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('311000', 'MATIERE (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('312000', 'MATIERE (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('317000', 'FOURNITURES A, B, C...', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('321000', 'MATIERES CONSOMMABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('321100', 'MATIERE (OU GROUPE) C', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('321200', 'MATIERE (OU GROUPE) D', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('322000', 'FOURNITURES CONSOMMABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('322100', 'COMBUSTIBLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('322200', 'PRODUITS D\'ENTRETIEN', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('322300', 'FOURNITURES D\'ATELIER ET D\'USINE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('322400', 'FOURNITURES DE MAGASIN', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('322500', 'FOURNITURES DE BUREAU', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('326000', 'EMBALLAGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('326100', 'EMBALLAGES PERDUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('326500', 'EMBAL. RECUPER. NON IDENTIFIABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('326700', 'EMBALLAGES A USAGE MIXTE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('331000', 'PRODUITS EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('331100', 'PRODUITS EN COURS P1', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('331200', 'PRODUITS EN COURS P2', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('335000', 'TRAVAUX EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('335100', 'TRAVAUX EN COURS T1', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('335200', 'TRAVAUX EN COURS T2', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('341000', 'ETUDES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('341100', 'ETUDE EN COURS E1', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('341200', 'ETUDE EN COURS E2', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('345000', 'PRESTATIONS DE SERVICES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('345100', 'PRESTATION DE SERVICES S1', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('345200', 'PRESTATION DE SERVICES S2', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('351000', 'PRODUITS INTERMEDIAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('351100', 'PRODUIT INTERMEDIAIRE (OU GRPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('351200', 'PRODUIT INTERMEDIAIRE (OU GRPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('355000', 'PRODUITS FINIS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('355100', 'PRODUIT FINI (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('355200', 'PRODUIT FINI (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('358000', 'PROD. RESIDUELS (OU MAT. RECUP.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('358100', 'DECHETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('358500', 'REBUTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('358600', 'MATIERES DE RECUPERATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('371000', 'MARCHANDISE (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('372000', 'MARCHANDISE (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('391000', 'PROVIS. POUR DEPRECIAT. MAT. PREM.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('391100', 'MATIERE (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('391200', 'MATIERE (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('391700', 'FOURNITURE A, B, C...', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('392000', 'PROVIS. POUR DEPRECIAT. AUT. APPRO', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('392100', 'MATIERES CONSOMMABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('392200', 'FOURNITURES CONSOMMABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('392600', 'EMBALLAGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('393000', 'PROV. DEPREC. EN-COURS PROD. BIENS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('393100', 'PRODUITS EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('393500', 'TRAVAUX EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('394000', 'PROV. DEPREC. EN-COURS PROD. SERV.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('394100', 'ETUDES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('394500', 'PRESTATIONS DE SERVICES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('395000', 'PROV. POUR DEPREC. STOCKS DE PROD.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('395100', 'PRODUITS INTERMEDIAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('395500', 'PRODUITS FINIS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('397000', 'PROV. POUR DEPREC. STOCKS MARCHAN.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('397100', 'MARCHANDISE OU GROUPE A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('397200', 'MARCHANDISE OU GROUPE B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('401000', 'FOURNISSEURS DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('403000', 'FOURNISSEURS - EFFETS A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('404000', 'FOURNISSEURS D\'IMMOBILISATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('404100', 'FOURNISSEURS ACHATS D\'IMMOBILISAT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('404700', 'FOURNIS. D\'IMMOB. RETENUES DE GAR.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('405000', 'FOURNIS. D\'IMMOB. EFFETS A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('408000', 'FOURNIS. FACTURES NON PARVENUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('408100', 'FOURNISSEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('408400', 'FOURNISSEURS D\'IMMOBILISATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('408800', 'FOURNISSEURS INTERETS COURUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409000', 'FOURNISSEURS DEBITEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409100', 'FOURNIS. AVANC. & ACOMPT. SUR CDES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409600', 'FOURN. CREAN. EMB. & MAT. A RENDRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409700', 'FOURNISSEURS AUTRES AVOIRS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409710', 'FOURNISSEURS D\'EXPLOITATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409740', 'FOURNISSEURS D\'IMMOBILISATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('409800', 'RABAIS REMISES RISTOUR. A OBTENIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('410000', 'CLIENTS ET COMPTES RATTACHES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('411000', 'CLIENTS DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('413000', 'CLIENTS EFFETS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('416000', 'CLIENTS DOUTEUX OU LITIGIEUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('417000', 'CREANC. SUR TRAV. NON ENCORE FACT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('418000', 'CLIENTS PRODUITS NON ENCORE FACT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('418100', 'CLIENTS FACTURES A ETABLIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('418800', 'CLIENTS INTERETS COURUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('419000', 'CLIENTS CREDITEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('419100', 'CLTS AVANC. & ACOMP. RECUS SUR CDE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('419600', 'CLTS DETT. POUR EMB. & MAT. CONSIG', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('419700', 'CLIENTS - AUTRES AVOIRS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('419800', 'RABAIS REMISES RIST. A ACCORDER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('421000', 'PERSONNEL REMUNERATIONS DUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('422000', 'COMITES D\'ENTREPRISE, D\'ETABLIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('424000', 'PARTICIP. DES SALAR. AUX RESULTATS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('424600', 'RESERVE SPECIALE (ART L442.2)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('424800', 'COMPTES COURANTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('425000', 'PERSONNEL AVANCES ET ACOMPTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('426000', 'PERSONNEL DEPOTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('427000', 'PERSONNEL OPPOSITIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('428000', 'PERS. CHARG. A PAY. & PROD. A REC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('428200', 'DETTES PROVISIO. POUR CONGES PAYES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('428400', 'DETT. PROV. PART. SAL. AUX RESULT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('428600', 'AUTRES CHARGES A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('428700', 'PRODUITS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('438000', 'ORG. SOC. CHARG. A PAY. & PROD.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('438200', 'CHARGES SOCIALES SUR CONGES PAYES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('438700', 'PRODUITS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('441000', 'ETATS SUBVENTIONS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('441100', 'SUBVENTIONS D\'INVESTISSEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('441700', 'SUBVENTIONS D\'EXPLOITATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('441800', 'SUBVENTIONS D\'EQUILIBRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('441900', 'AVANCES SUR SUBVENTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('442000', 'ETAT IMP. & TAX. RECOUV. SUR TIERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('442400', 'OBLIGATAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('442500', 'ASSOCIES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('443000', 'OPERATIONS PART. AVEC L\'ETAT,...', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('443100', 'CREANCES ETAT SUPPR. DECAL. TVA', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('443800', 'INTERES COURUS CREANCES CPTE 443100', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('444000', 'ETAT IMPOTS SUR LES BENEFICES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('444500', 'ETAT TAXES SUR LE CHIFFRE D\'AFF.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445200', 'TVA DUE INTRACOMMUNAUTAIRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445510', 'TVA A DECAISSER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445580', 'TAXES ASSIMILEES A TVA', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445600', 'TAXES SUR LE CA DEDUCTIBLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445621', 'TVA SUR IMMO. 5.5%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445622', 'TVA SUR IMMO. 20.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445623', 'TVA SUR IMMO. 19.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445630', 'TVA TRANSFEREE PAR D\'AUTRES ETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445662', 'TVA DEDUCTIBLE 20.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445670', 'CREDIT DE TVA A REPORTER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445680', 'TAXES ASSIMILEES A LA TVA', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445700', 'TAXE SUR LE C.A. COLLECT. ENTREPR.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445712', 'TVA COLLECTEE 20.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445800', 'TAXES SUR CA A REGULAR. OU EN ATT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445810', 'ACOMPTES REGIME SIMPLIFIE D\'IMPOS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445820', 'ACOMPTES REGIME DU FORFAIT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445830', 'REMBOURS. TAXES SUR CA DEMANDE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445840', 'TVA RECUPEREE D\'AVANCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445861', 'TVA EN ATTENTE DEDUCTIBLE 5.5%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445862', 'TVA EN ATTENTE DEDUCTIBLE 20.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445863', 'TVA EN ATTENTE DEDUCTIBLE 19.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445871', 'TVA EN ATTENTE COLLECTEE 5.5%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445872', 'TVA EN ATTENTE COLLECTEE 20.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445873', 'TVA EN ATTENTE COLLECTEE 19.6%', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('446000', 'TITRES SUR TVA', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('446100', 'OBLIGATIONS CAUTIONNEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('446900', 'CREANCE TVA DECALAGE D\'UN MOIS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('447000', 'AUTRES IMPOTS, TAX. ET VERS. ASSIM', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('448000', 'ETAT CHARG. A PAY. & PROD. A RECEV', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('448200', 'CHARGES FISCALES SUR CONG. A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('448600', 'AUTRES CHARGES A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('448700', 'PRODUITS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('451000', 'GROUPE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('455000', 'ASSOCIES COMPTES COURANTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('455100', 'PRINCIPAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('455780', 'TAXES ASSIMILEES A LA TVA', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('455800', 'INTERETS COURUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456000', 'ASSOCIES OPERATIONS SUR LE CAPITAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456100', 'ASSOCIES COMPTES D\'APPORT EN STE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456110', 'APPORTS EN NATURE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456150', 'APPORTS EN NUMERAIRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456200', 'APPORTEURS CAPIT. APPELE NON VERSE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456210', 'ACTION. CAP. SOUSC. APP. NON VERSE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456250', 'ASSOCIES CAPITAL APPELE NON VERSE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456300', 'ASSOC. VERS. RECUS SUR AUGM. CAPIT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456400', 'ASSOCIES VERSEMENTS ANTICIPES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456600', 'ACTIONNAIRES DEFAILLANTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('456700', 'ASSOCIES CAPITAL A REMBOURSER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('457000', 'ASSOCIES DIVIDENDES A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('458000', 'ASSOC. OPERAT. EN COMMUN ET EN GIE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('458100', 'OPERATIONS COURANTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('458800', 'INTERETS COURUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('462000', 'CREANCES SUR CESSIONS D\'IMMOBILIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('464000', 'DETTES SUR ACQUIS. VALEURS MOBI.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('465000', 'CREANC. SUR CESSIONS VALEURS MOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('467000', 'AUTRES COMPTES DEBIT. OU CREDIT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('467200', 'DEBOURS PAYES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('468000', 'DIVERS CHARG. A PAY. & PROD. A REC', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('468600', 'CHARGES A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('468700', 'PRODUITS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('471000', 'COMPTES D\'ATTENTE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('471100', 'REIMPUTATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('476000', 'DIFFERENCES DE CONVERSION ACTIF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('476100', 'DIMINUTION DES CREANCES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('476200', 'AUGMENTATION DES DETTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('476800', 'DIFFER. COMPENS. PAR COUV. CHANGE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('477000', 'DIFFERENCES DE CONVERSION PASSIF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('477100', 'AUGMENTATION DES CREANCES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('477200', 'DIMINUTION DES DETTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('477800', 'DIFFER. COMPENS. PAR COUV. CHANGE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('478000', 'AUTRES COMPTES TRANSITOIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('481000', 'CHARG. A REPART. SUR PLUS. EXERC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('481100', 'CHARGES DIFFEREES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('481200', 'FRAIS D\'ACQUISITION DES IMMOBILIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('481600', 'FRAIS D\'EMISSION DES EMPRUNTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('481800', 'CHARGES A ETALER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('486000', 'CHARGES CONSTATEES D\'AVANCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('487000', 'PRODUITS CONSTATES D\'AVANCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('488000', 'CPTES REPART. PERIO. CHARG. & PROD', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('488600', 'CHARGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('488700', 'PRODUITS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('491000', 'PROVIS. POUR DEPREC. CPTES CLIENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('495000', 'PROV. POUR DEPREC. CPTES GRPE ASS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('495100', 'COMPTES DU GROUPE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('495500', 'COMPTES COURANTS DES ASSOCIES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('495800', 'OPERAT. FAITES EN COMMUN & EN GIE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('496000', 'PROVIS. POUR DEPREC. CPTES DEBIT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('496200', 'CREANCES SUR CESSIONS D\'IMMOBILIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('496500', 'CREANC. SUR CESSIONS VALEURS MOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('496700', 'AUTRES COMPTES DEBITEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('501000', 'PARTS DANS DES ENTREPRISES LIEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('502000', 'ACTIONS PROPRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('503000', 'ACTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('503100', 'TITRES COTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('503500', 'TITRES NON COTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('504000', 'AUTRES TITRES CONFERANT DROIT PROP', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('505000', 'OBLIG. & BONS EMIS PAR LA SOCIETE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('506000', 'OBLIGATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('506100', 'TITRES COTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('506500', 'TITRES NON COTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('507000', 'BONS TRESOR & BONS CAISSE A CT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('508000', 'AUTRES VALEURS MOB. ET CREANC. ASS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('508100', 'AUTRES VALEURS MOBILIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('508200', 'BONS DE SOUSCRIPTION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('508800', 'INTER. COURUS SUR OBLIGATIONS BONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('509000', 'VERS. A EFFECT. SUR VALEURS MOBIL.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('511000', 'VALEURS A L\'ENCAISSEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('511100', 'COUPONS ECHUS A L\'ENCAISSEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('511200', 'CHEQUES A ENCAISSER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('511300', 'EFFETS A L\'ENCAISSEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('511400', 'EFFETS A L\'ESCOMPTE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512100', 'COMPTES EN MONNAIE NATIONALE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512400', 'COMPTES EN DEVISES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('514000', 'CHEQUES POSTAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('515000', 'CAISSES DU TRESOR ET ETS PUBLICS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('516000', 'SOCIETE DE BOURSE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('517000', 'AUTRES ORGANISMES FINANCIERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('518000', 'INTERETS EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('518600', 'INTERETS COURUS A PAYER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('518700', 'INTERETS COURUS A RECEVOIR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('519000', 'CONCOURS BANCAIRES COURANTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('519100', 'CREDIT MOBIL. CREANC. CCIALES CMCC', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('519300', 'MOBIL. CREANCES NEES A L\'ETRANGER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('519800', 'INT. COURUS SUR CONCOURS BANCAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('520000', 'INSTRUMENTS DE TRESORERIE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('531000', 'CAISSE SIEGE SOCIAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('531100', 'CAISSE EN MONNAIE NATIONALE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('531400', 'CAISSE EN DEVISES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('532000', 'CAISSE SUCCURSALE (OU USINE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('533000', 'CAISSE SUCCURSALE (OU USINE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('580100', 'VIREMENT DE TRESORERIE A TRESORERIE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('590000', 'PROVIS. POUR DEPREC. VALEURS MOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('590300', 'ACTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('590400', 'AUTRES TIT. CONFERANT DROIT PROP.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('590600', 'OBLIGATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('590800', 'AUTRES VALEURS MOB. & CREANC. ASS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('601100', 'MATIERE (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('601200', 'MATIERE (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('601700', 'FOURNITURES A, B, C...', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602000', 'ACHATS STOCKES AUTRES APPROV.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602100', 'MATIERES CONSOMMABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602110', 'MATIERE (OU GROUPE) C', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602120', 'MATIERE (OU GROUPE) D', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602200', 'FOURNITURES CONSOMMABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602210', 'COMBUSTIBLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602220', 'PRODUITS D\'ENTRETIEN', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602230', 'FOURNITURES D\'ATELIER / USINES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602240', 'FOURNITURES DE MAGASINS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602250', 'FOURNITURES DE BUREAU', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602600', 'EMBALLAGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602610', 'EMBALLAGES PERDUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602650', 'EMBALL. RECUPERA. NON IDENTIF.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('602670', 'EMBALLAGES A USAGE MIXTE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('603000', 'VARIATION DES STOCKS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('603100', 'VARIAT. STOCKS MAT. PREM. ET FOURN', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('603200', 'VARIAT. STOCKS AUTRES APPROVISION.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('603700', 'VARIATION STOCKS DE MARCHANDISES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('604000', 'ACHATS ETUDES ET PRESTAT. SERVICES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('605000', 'ACHATS MATERIEL EQUIPEM. TRAVAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('606000', 'ACHATS NON STOCKES DE MAT. PREM.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('606400', 'FOURNITURES ADMINISTRATIVES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('606500', 'ACHATS SPECIAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('606800', 'AUTRES MATIERES ET FOURNITURES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('607100', 'MARCHANDISE (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('607200', 'MARCHANDISE (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('608000', 'FRAIS ACCESSOIRES D\'ACHAT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609000', 'RABAIS REMISES RIST. SUR ACHATS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609100', 'DE MATIERES PREMIERES (ET FOURN.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609200', 'D\'AUTRES APPROVISIONN. STOCKES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609500', 'DE MATERIEL EQUIPEMENTS DE TRAVAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609600', 'D\'APPROVISIONNEMENTS NON STOCKES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609700', 'DE MARCHANDISES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609800', 'RABAIS REMISES RIST. NON AFFECTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('612000', 'REDEVANCES DE CREDIT-BAIL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('612200', 'CREDIT-BAIL MOBILIER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('612500', 'CREDIT-BAIL IMMOBILIER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('613000', 'LOCATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('613600', 'MALIS SUR EMBALLAGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('614000', 'CHARGES LOCATIVES & DE COPROPRIETE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('615200', 'SUR BIENS IMMOBILIERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('615500', 'SUR BIENS MOBILIERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('615600', 'MAINTENANCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616100', 'MULTIRISQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616200', 'ASSUR. OBLIGAT. DOMMAGE-CONSTRUCT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616300', 'ASSURANCE-TRANSPORT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616360', 'SUR ACHATS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616370', 'SUR VENTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616380', 'SUR AUTRES BIENS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616400', 'RISQUES D\'EXPLOITATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616500', 'INSOLVABILITE CLIENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('618000', 'DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('618100', 'DOCUMENTATION GENERALE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('618500', 'FRAIS DE COLLOQUES, SEMIN., CONFER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('619000', 'RABAIS REMISES RIST. SUR SERV. EXT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('621000', 'PERSONNEL EXTERIEUR A L\'ENTREPRISE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('621400', 'PERSONNEL DETACHE OU PRETE A L\'ETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622000', 'REMUNERAT. D\'INTERM. ET HONORAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622100', 'COMMISSIONS & COURTAGES SUR ACHATS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622200', 'COMMISSIONS & COURTAGES SUR VENTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622400', 'REMUNERATIONS DES TRANSITAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622500', 'REMUNERATIONS D\'AFFACTURAGE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622800', 'DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623000', 'PUBLICITE PUBLICAT. RELAT. PUBLIQ.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623100', 'ANNONCES ET INSERTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623200', 'ECHANTILLONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623300', 'FOIRES ET EXPOSITIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623500', 'PRIMES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623600', 'CATALOGUES ET IMPRIMES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623700', 'PUBLICATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623800', 'DIVERS (POURBOIRES, DONS COURANTS)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624000', 'TRANSP. BIENS & TRANSP. COLL. PERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624100', 'TRANSPORTS SUR ACHATS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624200', 'TRANSPORTS SUR VENTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624300', 'TRANSPORTS ENTRE ETS OU CHANTIERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624400', 'TRANSPORTS ADMINISTRATIFS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624700', 'TRANSPORTS COLLECTIFS DU PERSONNEL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('624800', 'DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625000', 'DEPLACEM. MISSIONS ET RECEPTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625500', 'FRAIS DE DEMENAGEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625700', 'RECEPTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('627000', 'SERVICES BANCAIRES ET ASSIMILES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('627100', 'FRAIS SUR TITRES (ACHAT, VENTE,.).', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('627200', 'COMMISSIONS & FRAIS SUR EMPRUNTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('627500', 'FRAIS SUR EFFETS (COMM. D\'ENDOS,.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('627600', 'LOCATION DE COFFRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('627800', 'AUTRES FRAIS & COMM. PREST. SERV.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('628000', 'DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('628400', 'FRAIS DE RECRUTEMENT DU PERSONNEL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('629000', 'RABAIS REMISES RIST. SUR SERV. EXT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('631000', 'IMPOTS TAXES & VERS. SUR REMUNER.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('631100', 'TAXE SUR LES SALAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('631200', 'TAXE D\'APPRENTISSAGE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('631300', 'PART. EMPLOY. A FORM. PROF. CONT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('631400', 'COTIS. DEFAUT INVEST. DANS CONST.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('631800', 'AUTRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633000', 'IMPOTS TAXES & VERS. SUR REMUNER.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633100', 'VERSEMENT SUR LE TRANSPORT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633200', 'ALLOCATION LOGEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633300', 'PART. EMPLOY. A FORM. PROF. CONT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633400', 'PART. EMPLOY. A EFFORT CONSTRUCT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633500', 'VERS. LIBERAT. A EXONER. TAXE APP.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635000', 'AUTRES IMPOTS TAXES & VERS. ASS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635100', 'IMPOTS DIRECTS (SAUF IMPOT BENEF.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635120', 'TAXES FONCIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635130', 'AUTRES IMPOTS LOCAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635140', 'TAXE SUR LES VEHICULES SOCIETES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635200', 'TAXES SUR CA NON RECUPERABLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635300', 'IMPOTS INDIRECTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635400', 'DROITS D\'ENREGISTREMENT ET TIMBRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635410', 'DROIT DE MUTATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635800', 'AUTRES DROITS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('637000', 'AUTRES IMPOTS TAXES ET VERS. ASS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('637100', 'CONTRIB. SOC. SOLID. A CHARGE STES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('637200', 'TAXES PERCUES PAR ORG. PUBLICS INT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('637400', 'IMPOTS & TAXES EXIGIB. A L\'ETRANG.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('637800', 'TAXES DIVERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('641100', 'SALAIRES APPOINT. COMMIS. DE BASE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('641200', 'CONGES PAYES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('641300', 'PRIMES ET GRATIFICATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('641400', 'SALAIRES, APPOINTEMENTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('641500', 'SUPPLEMENT FAMILIAL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('644000', 'REMUNERATION TRAVAIL DE L\'EXPLOIT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('647000', 'AUTRES CHARGES SOCIALES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('647100', 'PRESTATIONS DIRECTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('647200', 'VERS. AUX COMITES D\'ETS & D\'ETAB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('647300', 'VERS. AUX COMITES HYGIENE ET SECUR', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('647400', 'VERSEMENTS AUX OEUVRES SOCIALES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('647500', 'MEDECINE DU TRAVAIL, PHARMACIE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('648000', 'AUTRES CHARGES DE PERSONNEL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('651000', 'REDEVANC. CONCESS. BREV. LICENC,..', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('651100', 'REDEV. CONCESS. BREV, LIC, MARQ,..', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('651600', 'DROITS D\'AUTEUR ET DE REPRODUCT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('651800', 'AUTRES DROITS & VALEURS SIMILAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('653000', 'JETONS DE PRESENCE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('654000', 'PERTES SUR CREANCES IRRECOUVRAB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('654100', 'CREANCES DE L\'EXERCICE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('654400', 'CREANCES DES EXERCICES ANTERIEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('655000', 'QUOTE-PARTS RESULT. OPER. EN COMM.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('655100', 'Q-P BENEF. TRANSF. (CPTA GERANT)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('655500', 'QUOTE-PART PERTE SUPP. (CPTA ASS)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('658000', 'CHARGES DIVERSES GESTION COURANTE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661000', 'CHARGES D\'INTERETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661100', 'INTERETS DES EMPRUNTS ET DETTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661160', 'DES EMPRUNTS ET DETTES ASSIMILEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661170', 'DES DETTES RATT. A PARTICIPATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661500', 'INTERETS CPTES COUR. & DEP. CREDIT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661600', 'INTERETS BANC. & SUR OPER. FINANC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661700', 'INTERETS OBLIGATIONS CAUTIONNEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661800', 'INTERETS DES AUTRES DETTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661810', 'DES DETTES COMMERCIALES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('661880', 'DES DETTES DIVERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('664000', 'PERTES CREANCES LIEES A PARTICIP.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('665000', 'ESCOMPTES ACCORDES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('667000', 'CHARG. NETTES SUR CESS. VAL. MOBIL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('668000', 'AUTRES CHARGES FINANCIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('668800', 'ECART DE CONVERSION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671000', 'CHARG. EXCEPT. SUR OPERAT. GESTION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671100', 'PENALITES SUR MARCHES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671200', 'PENALITES AMENDES FISC. & PENALES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671300', 'DONS, LIBERALITES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671400', 'CREANC. DEVEN. IRRECOUV. SUR BENEF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671500', 'SUBVENTIONS ACCORDEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671700', 'RAPPEL D\'IMPOTS (AUTRE QUE BENEF)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('671800', 'AUT. CHARG. EXCEP. SUR OPER. GEST.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('672000', 'CHARGES SUR EXERCICES ANTERIEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('675000', 'VAL. COMPT. DES ELEM. ACTIF CEDES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('675100', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('675200', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('675600', 'IMMOBILISATIONS FINANCIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('675800', 'AUTRES ELEMENTS D\'ACTIF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('678000', 'AUTRES CHARGES EXCEPTIONNELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('678100', 'MALIS PROVENANT DE CLAUSES INDEXAT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('678200', 'LOTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('678300', 'MALIS DU RACHAT PAR ETS D\'ACTIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('678800', 'CHARGES EXCEPTIONNELLES DIVERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681100', 'DOTAT. AUX AMORT. DES IMMOB. CORPO', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681110', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681120', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681200', 'DOTAT. AUX AMORT. CHARG. EXPLOIT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681500', 'DOTAT. AUX PROV. RISQ. & CHARG. EX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681600', 'DOTAT. AUX PROV. DEPREC. IMMOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681610', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681620', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681700', 'DOTAT. AUX PROV. DEPREC. ACTIFS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681740', 'CREANCES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686000', 'DOTAT. AUX AMORT. ET AUX PROVIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686100', 'DOT. AUX AMORT. PRIME REMB. OBLIG.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686500', 'DOT. AUX PROV. RISQ. & CHARG. FIN.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686600', 'DOT. AUX PROV. DEPREC. ELEM. FINAN', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686620', 'IMMOBILISATIONS FINANCIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686650', 'VALEURS MOBILIERES DE PLACEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('686800', 'AUTRES DOTATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687000', 'DOTAT. AUX AMORT. ET PROVISIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687100', 'DOTAT. AUX AMORT. EXCEPT. IMMOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687200', 'DOTAT. AUX PROV. REGLEM. (IMMOB)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687250', 'AMORTISSEMENTS DEROGATOIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687300', 'DOTAT. AUX PROV. REGLEM. (STOCKS)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687400', 'DOTAT. AUX AUTRES PROV. REGLEMENT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687500', 'DOTAT. PROV. RISQ. & CHARG. EXCEP.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('691000', 'PARTICIPATIONS DES SALARIES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('695200', 'CONTRIB. ADDITIO. IMPOT BENEFICES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('695400', 'IMPOTS DUS A L\'ETRANGER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('696000', 'SUPPLEMENT D\'IMPOTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('697000', 'IMPOSITION FORF. ANUELLE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('698000', 'INTEGRATION FISCALE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('698100', 'INTEGRATION FISCALE - CHARGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('698900', 'INTEGRATION FISCALE - PRODUITS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('699000', 'PRODUITS REP. EN ARR. DES DEFICITS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('701000', 'VENTES DE PRODUITS FINIS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('701100', 'PRODUIT FINI (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('701200', 'PRODUIT FINI (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('702000', 'VENTES DE PRODUITS INTERMEDIAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('703000', 'VENTES DE PRODUITS RESIDUELS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('704000', 'TRAVAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('704100', 'TRAVAUX DE CATEG. (OU ACTIV.) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('704200', 'TRAVAUX DE CATEG. (OU ACTIV.) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('705000', 'ETUDES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('707100', 'MARCHANDISE (OU GROUPE) A', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('707200', 'MARCHANDISE (OU GROUPE) B', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708000', 'PRODUITS DES ACTIVITES ANNEXES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708100', 'PROD. SERV. EXPLOIT. INTER. PERSON', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708200', 'COMMISSIONS ET COURTAGES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708300', 'LOCATIONS DIVERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708400', 'MISE A DISPOS. PERSONNEL FACTUREE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708500', 'PORTS ET FRAIS ACCESSOIRES FACT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708600', 'BONIS SUR REPRISES EMBALL. CONSIG.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708700', 'BONIFICAT. CLTS & PRIMES VENTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('708800', 'AUTRES PRODUITS ACTIVITES ANNEXES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709000', 'RABAIS REMISES RIST. ACCORD. A ETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709100', 'SUR VENTES DE PRODUITS FINIS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709200', 'SUR VENTES PRODUITS INTERMEDIAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709400', 'SUR TRAVAUX', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709500', 'SUR ETUDES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709600', 'SUR PRESTATIONS DE SERVICES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709700', 'SUR VENTES MARCHANDISES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('709800', 'SUR PRODUITS ACTIVITES ANNEXES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713000', 'VARIAT. STOCKS (EN-COURS PRODUCT.)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713300', 'VARIATION EN-COURS PRODUC. BIENS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713310', 'PRODUITS EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713350', 'TRAVAUX EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713400', 'VARIATION EN-COURS PROD. SERVICES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713410', 'ETUDES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713450', 'PRESTATIONS SERVICES EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713500', 'VARIATION STOCKS DE PRODUITS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713510', 'PRODUITS INTERMEDIAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713550', 'PRODUITS FINIS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('713580', 'PRODUITS RESIDUELS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('721000', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('722000', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('731000', 'PROD. NETS PART. SUR OP. EN COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('739000', 'PROD. NETS PART. SUR OP. TERMINEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('751000', 'REDEV. POUR CONCES. BREV. LIC....', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('751100', 'REDEV. POUR CONCES. BREV. LIC...', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('751600', 'DROITS D\'AUTEUR ET DE REPRODUCTION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('751800', 'AUTRES DROITS & VALEURS SIMILAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('752000', 'REV. IMMEUB. NON AFFECT. ACT. PROF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('753000', 'JETONS PRESENCE ET REMUN. ADMINIST', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('754000', 'RISTOURNES PERCUES COOPERATIVES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('755000', 'QUOTES-PARTS RESULT. OP. EN COMMUN', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('755100', 'QUOTE-PART PERTE TRANSFEREE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('755500', 'QUOTE-PART BENEFICE ATTRIBUEE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('758000', 'PRODUITS DIVERS GESTION COURANTE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('761000', 'PRODUITS DE PARTICIPATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('761100', 'REVENUS TITRES DE PARTICIPATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('761600', 'REVENUS AUTRES FORMES PARTICIP.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('762000', 'PRODUITS AUTRES IMMOB. FINANC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('762100', 'REVENUS DES TITRES IMMOBILISES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('762400', 'REVENUS DES PRETS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('762700', 'REVENUS CREANCES IMMOBILISEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('763000', 'REVENUS DES AUTRES CREANCES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('763100', 'REVENUS CREANCES COMMERCIALES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('763800', 'REVENUS DES CREANCES DIVERSES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('764000', 'REVENUS VALEURS MOBIL. PLACEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('765000', 'ESCOMPTES OBTENUS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('767000', 'PROD. NETS SUR CESS. VALEURS MOB.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('767100', 'REVENUS CRE. RATT. PARTICIPATIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('768000', 'AUTRES PRODUITS FINANCIERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771000', 'PRODUITS EXCEPT. SUR OPER. GESTION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771100', 'DEDITS PENAL. SUR ACHATS & VENTES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771300', 'LIBERALITES PERCUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771400', 'RENTREES SUR CREANCES AMORTIES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771500', 'SUBVENTIONS D\'EQUILIBRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771700', 'DEGREVEM. IMPOTS (AUT. IMP. BENEF)', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('771800', 'AUTRES PROD. EXCEPT. SUR OP. GEST.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('772000', 'PRODUITS SUR EXERCICES ANTERIEURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('775000', 'PRODUITS CESSIONS ELEMENTS D\'ACTIF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('775100', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('775200', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('775600', 'IMMOBILISATIONS FINANCIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('775800', 'AUTRES ELEMENTS D\'ACTIF', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('777000', 'Q-P SUBV. INVEST. AU RESULT. EXERC', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('778000', 'AUTRES PRODUITS EXCEPTIONNELS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('778100', 'BONIS PROVENANT CLAUSES D\'INDEXAT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('778200', 'LOTS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('778300', 'BONIS RACHAT PAR ETS ACT. & OBLIG.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('778800', 'PRODUITS EXCEPTIONNELS DIVERS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781000', 'REPRISES SUR AMORTISS. & PROVIS.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781100', 'REPRIS. AMORT. IMMOB. CORP. & INC', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781110', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781120', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781500', 'REPRIS. PROVIS. RISQ. & CH. EXPLOI', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781600', 'REP. PROV. DEPREC. IMM. CORP & INC', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781610', 'IMMOBILISATIONS INCORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781620', 'IMMOBILISATIONS CORPORELLES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781700', 'REPRIS. PROV. DEPREC. ACT. CIRCUL.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781730', 'STOCKS ET EN-COURS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('781740', 'CREANCES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('786000', 'REPRISES SUR PROVIS. POUR RISQUES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('786500', 'REP. PROV. RISQ. & CHARG. FINANC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('786600', 'REPRIS. PROV. DEPREC. ELEM. FINANC', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('786620', 'IMMOBILISATIONS FINANCIERES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('786650', 'VALEURS MOBILIERES DE PLACEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787000', 'REPRISES SUR PROVISIONS', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787200', 'REPRISES SUR PROV. REGLEMENTEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787250', 'AMORTISSEMENTS DEROGATOIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787260', 'PROVISION SPECIALE DE REEVALUATION', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787270', 'PLUS-VALUES REINVESTIES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787300', 'REPRISES SUR PROV. REGLEMENTEES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787400', 'REPRIS. SUR AUTRES PROV. REGLEMENT', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787500', 'REPRIS. PROV. RISQ. & CHARG. EXPL.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('787600', 'REPRIS. PROV. POUR DEPREC. EXCEPT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('791000', 'TRANSFERTS DE CHARGES D\'EXPLOIT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('796000', 'TRANSFERTS DE CHARGES FINANC.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('797000', 'TRANSFERTS DE CHARGES EXCEPT.', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('201000', 'FRAIS D\'ETABLISSEMENT', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('209000', 'SORTIE D\'IMMOBILISATION', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('474100', 'DIVERS A REINTEGRER', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('474200', 'BENEFICE SCM', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('475000', 'PLUS VALUES A COURT TERME', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('530000', 'CAISSE', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('760000', 'PRODUITS FINANCIERS', 'A', '', 'I', 'AR_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('770000', 'PRODUITS EXCEPTIONNELS', 'A', '', 'I', 'AR_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('530010', 'CAISSE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('607000', 'ACHATS DE MARCHANDISES', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622700', 'FRAIS D\'ACTES ET DE CONTENTIEUX', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('438600', 'AUTRES CHARGES A PAYER', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('473000', 'DIVERS A DEDUIRE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('613200', 'LOCATIONS IMMOBILIERES', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('616000', 'PRIMES D\'ASSURANCE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('633800', 'AUTRES', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('695000', 'IMPOTS SUR LES BENEFICES', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('108100', 'COMPTE DE LEXPLOITANT', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512030', 'EPARGNE', 'A', '', 'A', 'AR_paid:AP_paid'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('100000', 'CLASSE 1', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('300000', 'CLASSE 3', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('500000', 'CLASSE 5', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('600000', 'CLASSE 6', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('700000', 'CLASSE 7', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('108000', 'COMPTE DE LEXPLOITANT', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('200001', 'IMMOBILISATION', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('200000', 'CLASSE 2', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('400001', 'FOURNISSEURS ET COMPTES RATTACHES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('400000', 'CLASSE 4', 'H', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('695100', 'IMPOTS DUS EN FRANCE', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('646000', 'COTIS. SOCIAL. PERSON. EXPLOITANT', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('645000', 'CHARGES DE SECUR. SOC. ET PREVOY.', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('617000', 'ETUDES ET RECHERCHES', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('615000', 'ENTRETIEN ET REPARATIONS', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('613500', 'LOCATIONS MOBILIERES', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('611000', 'SOUS-TRAITANCE GENERALE', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('695500', 'DEBOURS PAYES POUR LE COMPTE', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('690000', 'PARTICIP. SAL. / IMPOTS SUR BEN.', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('687600', 'DOTAT. AUX PROV. DEPREC. EXCEPT.', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681000', 'DOTATIONS AUX AMORT. & AUX PROVIS.', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('628100', 'CONCOURS DIVERS (COTISATIONS,...)', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625600', 'MISSIONS', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('645800', 'COTISATIONS AUX AUTRES ORG. SOC.', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('641000', 'REMUNERATIONS DU PERSONNEL', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625020', 'DEPLACEMENTS MOTO', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('622600', 'HONORAIRES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('621100', 'PERSONNEL INTERIMAIRE', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445500', 'TAXES SUR CA A DECAISSER', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('706000', 'PRESTATIONS DE SERVICES', 'A', '', 'I', 'IC_income'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('707000', 'VENTES DE MARCHANDISES', 'A', '', 'I', 'IC_sale'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445713', 'TVA COLLECTEE 19.6%', 'A', '', 'I', 'AR_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512020', 'BANQUE DEBIT', 'A', '', 'E', 'AP'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445711', 'TVA COLLECTEE 5.5%', 'A', '', 'I', 'AR_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445661', 'TVA DEDUCTIBLE 5.5%', 'A', '', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512010', 'BANQUE CREDIT', 'A', '', 'I', 'AR:AR_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('681730', 'STOCKS ET EN-COURS', 'A', '', 'A', 'IC'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('580010', 'VIREMENT INTERNE', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('580000', 'VIREMENT INTERNE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('766000', 'GAINS DE CHANGE', 'A', '', 'I', 'AR_amount:IC_income'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('472000', 'MOINS VALUES A COURT TERME', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('474000', 'DEFICIT SCM', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('670000', 'CHARGES FINANCIERES', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('645100', 'COTISATIONS A L\'URSSAF', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('645200', 'COTISATIONS AUX MUTUELES', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('645300', 'COTISATIONS AUX CAISSES RETR.', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('646400', 'COTISATIONS AUX ASSEDIC', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('623400', 'CADEAUX A LA CLIENTELE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('437000', 'AUTRES ORGANISMES SOCIAUX', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('606100', 'FOURNITURES NON STOCK. EAU ENERG.', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('606300', 'FOURNIT. ENTRETIEN & PETIT EQUIP.', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625010', 'DEPLACEMENTS AUTO', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('635110', 'TAXE PROFESSIONNELLE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('645001', 'CSG', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('660000', 'CHARGES FINANCIERES', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('666000', 'PERTES DE CHANGE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512040', 'EXPLOITANT', 'A', '', 'E', 'AP_paid'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('431000', 'SECURITE SOCIALE', 'A', '', 'E', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('609400', 'D\'ETUDES & PRESTATIONS DE SERVICES', 'A', '', '', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('625100', 'VOYAGES ET DEPLACEMENTS', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('618300', 'DOCUMENTATION TECHNIQUE', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('445663', 'TVA DEDUCTIBLE 19.6%', 'A', '', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('601000', 'ACHATS STOCKES MAT. PREM. (FOURN.)', 'A', '', 'E', 'AP_amount:IC_cogs'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('626000', 'FRAIS POSTAUX ET TELECOMMUNIC.', 'A', '', 'E', 'AP_amount'); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('512000', 'BANQUE', 'A', '', 'A', 'AR_paid:AP_paid'); --- -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('999000', 'Foreign Exchange Gain', 'A', '', 'I', ''); -INSERT INTO "chart" ("accno", "description", "charttype", "gifi_accno", "category", "link") VALUES ('999010', 'Foreign Exchange Loss', 'A', '', 'E', ''); --- --- insert taxes --- -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '445661'), 0.055); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '445663'), 0.196); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '445711'), 0.055); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '445713'), 0.196); --- --- update defaults --- -update defaults set inventory_accno_id = (select id from chart where accno = '681730'), income_accno_id = (select id from chart where accno = '707000'), expense_accno_id = (select id from chart where accno = '601000'), fxgain_accno_id = (select id from chart where accno = '999000'), fxloss_accno_id = (select id from chart where accno = '999010'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'EUR', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/German-Sample-chart.sql b/sql-ledger/sql/German-Sample-chart.sql deleted file mode 100644 index 3ebfdec..0000000 --- a/sql-ledger/sql/German-Sample-chart.sql +++ /dev/null @@ -1,216 +0,0 @@ --- Einfacher Deutscher Kontenrahmen => Very Easy German Default Chart --- Vorbereitet von / Prepared by Paul Tammes May 9th, 2002. Kommentar / Comments : finance@bermuda-holding.com --- Englische Texte für eigene Zwecke und um Refernz in SQL-Ledger Dokumentation zu erleichtern. --- English terms used mostly for my own reference and to make lookup in SQL-Ledger documentation easier. --- GIFI-codes werden benutzt/misbraucht um die art der Rechnung zu deuten, Fehler nicht ausgeschlossen denn --- Ich bin kein Deutscher Steuerberater ;-( --- GIFI field codes re-used for following specs: --- Link: Achtung, sehr wenig benutzt da mir die Kentnisse zum Deutschen System fehlen. Sehr gut aufpassen und wenn --- Ihr Fehler oder Praktische TIPS hat: gerne! --- Link: used to a minimum, update and customization may well be needed! --- A0 = Anlagevermögen / Fixed Assets --- A1-1 = Warenbestand / Inventory --- A1-2 = Forderungen / Liabilities --- A1-3 = Liquide Mittel / Assets --- A1-4 = Aktive Rechnungsabgrenzung / Closing Account results --- E = Erträge / Income --- K0 = Wareneinsatz / COGS --- K1 = Personalkosten / Salaries etc --- K2 = Raumkosten / Rental etc --- K3 = Sonstige Kosten / Various costs --- NA = Neutrale Aufwendungen / Neutral Costs --- NE - Neutrale Erlöse / Neutral Income --- P0 = Eigenkapital / Equity --- P1 = Rückstellungen / Reserves --- P2 = Fremdkapital Langfristig / Liabilities Long Term --- P3 = Fremdkapital Kurzfristig / Liabilities Short Term --- P4 = Passive Rechnungsabgrenzung / Closing Account results --- --- A0 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','ANLAGEVERMÖGEN','H','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','Konzessionen & Lizenzen','A','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0135','EDV-Programme','A','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0440','Maschinen','A','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','Betriebsausstattung','A','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0520','PKW','A','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0650','Büroeinrichtung','A','A0','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0670','GWG','A','A0','A',''); --- A1-1 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','WARENBESTAND','H','A1-1','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1140','Warenbestand','A','A1-1','A','IC'); --- A1-2 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','FORDERUNGEN','H','A1-2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1201','Geleistete Anzahlungen','A','A1-2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1210','Forderungen ohne Kontokorrent','A','A1-2','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','Sonstige Forderungen','A','A1-2','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','Anrechenbare Vorsteuer','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1401','Anrechenbare Vorsteuer 7%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1402','Vorsteuer ig Erwerb','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1403','Vorsteuer ig Erwerb 16%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1405','Anrechenbare Vorsteuer 16%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1406','Anrechenbare Vorsteuer 15%','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1433','bezahlte Einfuhrumsatzsteuer','A','A1-2','A','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1370','Ungeklärte Posten','A','A1-2','A',''); --- A1-3 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','LIQUIDE MITTEL','H','A1-3','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1601','Kasse','A','A1-3','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','Postgiro','A','A1-3','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','Bank','A','A1-3','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1810','Bank USD','A','A1-3','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Kreditkarten','A','A1-3','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1890','Geldtransit','A','A1-3','A',''); --- A1-4 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900','Aktive Rechnungsabgrenzung','A','A1-4','A',''); --- P0 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','EIGENKAPITAL','H','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2001','Eigenkapital','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Privatentnahmen','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Privatsteuern','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2180','Privateinlagen','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200','Sonderausgaben beschr.abzugsf.','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900','Gezeichnetes Kapital','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2910','Ausstehende Einlagen','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2970','Gewinnvortrag vor Verwendung','A','P0','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2978','Verlustvortrag vor Verwendung','A','P0','Q',''); --- P1 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000','RÜCKSTELLUNGEN','H','P1','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3030','Gewerbesteuerrückstellung','A','P1','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3070','Sonstige Rückstellungen','A','P1','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3095','Rückstellung für Abschlusskosten','A','P1','L',''); --- P2 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','FREMDKAPITAL LANGFRISTIG','H','P2','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3160','Bankdarlehen','A','P2','L',''); --- P3 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3200','FREMDKAPITAL KURZFRISTIG','H','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3280','Erhaltene Anzahlungen','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Kreditoren ohne Kontokorrent','A','P3','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','Sonstige Verbindlichkeiten','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3560','Darlehen','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3700','Verbindl. Betr.steuern u.Abgaben','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3720','Verbindlichkeiten Löhne und Gehälter','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3730','Verbindlichkeiten Lohnsteuer','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3740','Verbindlichkeiten Sozialversicherung','A','P3','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3800','Umsatzsteuer','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3801','Umsatzsteuer 7%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3802','Umsatzsteuer ig. Erwerb','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3803','Umsatzsteuer ig. Erwerb 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3805','Umsatzsteuer 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3806','Umsatzsteuer 15%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3815','Umsatzsteuer nicht fällig 16%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3816','Umsatzsteuer nicht fällig 15%','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3820','Umsatzsteuer-Vorauszahlungen','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3841','Umsatzsteuer Vorjahr','A','P3','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); --- P4 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3900','Aktive Rechnungsabgrenzung','A','P4','L',''); --- K0 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','WARENEINGANG','H','K0','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200','Wareneingang ohne Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5300','Wareneingang 7%','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','Wareneingang 15%','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','ig.Erwerb 7% VoSt. und 7% USt.','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5425','ig.Erwerb 15% VoSt. und 15% USt.','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5731','Erhaltene Skonti 7% Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5736','Erhaltene Skonti 15% Vorsteuer','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Anschaffungsnebenkosten','A','K0','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5900','Fremdarbeiten','A','K0','E','AP_amount:IC_cogs:IC_expense'); --- K1 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000','PERSONALKOSTEN','H','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6001','Personalkosten','H','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6010','Löhne','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6020','Gehälter','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6030','Aushilfslöhne','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6040','Lohnsteuer Aushilfen','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6080','Vermögenswirksame Leistungen','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6090','Fahrtkostenerst.Whg./Arbeitsstätte','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6110','Sozialversicherung','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6120','Berufsgenossenschaft','A','K1','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6130','Freiw. Soz. Aufw. LSt- u. Soz.Vers.frei','A','K1','E',''); --- K2 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300','RAUMKOSTEN','H','K2','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6310','Miete','A','K2','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6315','Pacht','A','K2','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6320','Heizung','A','K2','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6325','Gas Strom Wasser','A','K2','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6330','Reinigung','A','K2','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6335','Instandhaltung betriebliche Räume','A','K2','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6345','Sonstige Raumkosten','A','K2','E','AP_amount:IC_expense'); --- K3 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6400','SONSTIGE KOSTEN','H','K3','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6402','Abschreibungen','A','K3','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6403','Kaufleasing','A','K3','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6404','Sofortabschreibung GWG','A','K3','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6405','Sonstige Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6410','Versicherung','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6420','Beiträge und Gebühren','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6430','Sonstige Abgaben','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470','Rep. und Instandhaltung BGA','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6520','Kfz-Versicherung','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6530','Lfd. Kfz-Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6540','Kfz-Reparaturen','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6560','Fremdfahrzeuge','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6570','Sonstige Kfz-Kosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600','Werbung','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6610','Kundengeschenke bis DM 75.','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6620','Kundengeschenke über DM 75.-','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6630','Repräsentationkosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6640','Bewirtungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6644','Nicht abzugsf.Bewirtungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6650','Reisekosten Arbeitnehmer','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6660','Reisekosten Arbeitnehmer 12.3%','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6665','Reisekosten Arbeitnehmer 9.8%','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6670','Reisekosten Unternehmer','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6680','Reisekosten Unternehmer 12.3%','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6685','Reisekosten Unternehmer 9.8%','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6688','Reisekosten Unternehmer 5.7%','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6690','Km-Geld-Erstattung 8.2%','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','Verpackungsmaterial','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6740','Ausgangsfrachten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6780','Fremdarbeiten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6800','Porto','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6805','Telefon','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6815','Bürobedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6820','Zeitschriften & Bücher','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6825','Rechts- und Beratungskosten','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6835','Mieten für Einrichtungen','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6840','Mietleasing','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6845','Werkzeuge und Kleingeräte','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6850','Betriebsbedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6852','Gastättenbedarf','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6855','Nebenkosten des Geldverkehrs','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6880','Aufwendungen aus Kursdifferenzen','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6885','Erlöse aus Anlageverk.(Buchverlust)','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Gewerbesteuer','A','K3','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7685','Kfz-Steuer','A','K3','E','AP_amount:IC_cogs:IC_expense'); --- E -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','ERTRÄGE','H','E','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8120','Steuerfreie Umsätze 4 Nr. 1a UStG.','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8125','Steuerfreie ig. Lieferungen 1b UStG.','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8200','Erlöse ohne Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8300','Erlöse 7% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8400','Erlöse 15% Umsatzsteuer','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8500','Provisionserlöse','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8630','Entnahme sonstg. Leistungen 7% USt.','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8640','Entnahme sonstg. Leistungen 15% USt.','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8731','Gew. Skonti 7% USt.','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8736','Gew. Skonti 15% USt.','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8840','Erträge aus Kursdifferenzen','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8845','Erlöse aus Anlageverk. (Buchgewinn)','A','E','I','AR_amount:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900','Erträge aus Abgang von Anlageverm.','A','E','I','AR_amount:IC_sale:IC_income'); --- NA -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','NEUTRALE AUFWENDUNGEN','H','NA','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Zinsen kurzfr. Verbindlichkeiten','A','NA','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Zinsen langfr. Verbindlichkeiten','A','NA','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9500','Ausserordentl.Aufwendungen','A','NA','E',''); --- NE -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9600','NEUTRALE ERTRÄGE','H','NE','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9610','Guthabenzinsen','H','NE','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','Ausserordentl.Erträge','H','NE','I',''); --- --- Default settings --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '3801'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '3805'),0.16); -insert into tax (chart_id,rate) values ((select id from chart where accno = '3806'),0.15); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1140'), income_accno_id = (select id from chart where accno = '8120'), expense_accno_id = (select id from chart where accno = '5800'), fxgain_accno_id = (select id from chart where accno = '8840'), fxloss_accno_id = (select id from chart where accno = '6880'), invnumber = '0000', sonumber = '0000', ponumber = '0000', curr = 'EUR', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/German-Sample-gifi.sql b/sql-ledger/sql/German-Sample-gifi.sql deleted file mode 100644 index 78eaed4..0000000 --- a/sql-ledger/sql/German-Sample-gifi.sql +++ /dev/null @@ -1,19 +0,0 @@ --- 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'); diff --git a/sql-ledger/sql/Germany-DATEV-SKR03-chart.sql b/sql-ledger/sql/Germany-DATEV-SKR03-chart.sql deleted file mode 100644 index 126ce22..0000000 --- a/sql-ledger/sql/Germany-DATEV-SKR03-chart.sql +++ /dev/null @@ -1,262 +0,0 @@ --- DATEV-SKR03 - Kontenrahmen --- Mon, 10 Feb 2003 --- Yvonne Einberger - - --- Jetzt beginnt der Kontenrahmen ! -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0002700','EDV-Software','A','A','','0002700'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0010000','Fabrikbauten','A','A','','0010000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011000','Garagen','A','A','','0011000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011100','Außenanlagen','A','A','','0011100'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011200','Hof-und Wegebefestigung','A','A','','0011200'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011500','Andere Bauten','A','A','','0011500'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016500','Geschäftsbauten','A','A','','0016500'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0008500','Grundstückswert eige.bebau.Grundst.','A','A','','0008500'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0009000','Geschäftsbauten','A','A','','0009000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017000','Fabrikbauten','A','A','','0017000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017500','Garagen','A','A','','0017500'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017600','Außenanlage','A','A','','0017600'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0021000','Maschinen','A','A','','0021000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0022000','Maschinengebundene Werkzeuge','A','A','','0022000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0024000','Maschinelle Anlagen','A','A','','0024000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0028000','Betriebsvorrichtung','A','A','','0028000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0031000','Andere Anlagen','A','A','','0031000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0032000','PKW','A','A','','0032000'); 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Anlagen,Betrieb/Geschäf.im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0049900', 'Anz.and.Anlagen,Betrieb.Geschäftsau'); -INSERT INTO gifi (accno,description) VALUES ('0050000', 'Anteile a.verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0050400', 'Ant.a.herr.o.m.Mehrh.bet.Ges.schaft'); -INSERT INTO gifi (accno,description) VALUES ('0050500', 'Ausleihung an verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0051000', 'Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0051300', 'Typisch stille Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0051600', 'Atypische stille Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0052000', 'Ausl.a.Untern.m.Beteiligungsverhält'); -INSERT INTO gifi (accno,description) VALUES ('0052500', 'Wertpapiere des Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('0054000', 'Sonstige Ausleihungen'); -INSERT INTO gifi (accno,description) VALUES ('0057000', 'Genossenschaftsan.z.langf.Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('0059500', 'Rückdeckansp.Lebensvers.langf.Verbl'); -INSERT INTO gifi (accno,description) VALUES ('0060000', 'Anleihen-nicht konvertibel'); -INSERT INTO gifi (accno,description) VALUES ('0063000', 'Verbindl.gegenüber Kreditinstituten'); -INSERT INTO gifi (accno,description) VALUES ('0070000', 'Verbind.gegenüber verb.Unternehmern'); -INSERT INTO gifi (accno,description) VALUES ('0071500', 'Verbind.gegen.Untern.m.Beteili.Verh'); -INSERT INTO gifi (accno,description) VALUES ('0073000', 'Verbindlichkeiten gegen. Gesellscha'); -INSERT INTO gifi (accno,description) VALUES ('0076000', 'Darl.typ.stiller Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0078000', 'Partiarische Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0080000', 'Gezeichnetes Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0080100', 'Ausst.Einl.a.d.gezeichnete Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0084000', 'Kapitalrücklage'); -INSERT INTO gifi (accno,description) VALUES ('0084600', 'Gesetzliche Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('0085000', 'Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('0085100', 'Satzungsmäßige Rücklagen'); -INSERT INTO gifi (accno,description) VALUES ('0086000', 'Gewinnvortrag vor Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0086800', 'Verlustvortrag vor Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0086900', 'Vortrag auf neue Rechnungen'); -INSERT INTO gifi (accno,description) VALUES ('0087000', 'Festkapital'); -INSERT INTO gifi (accno,description) VALUES ('0088000', 'Variables Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0089000', 'Gesellschafter-Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0090000', 'Kommandit-Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0091000', 'Verlustausgleichskonto'); -INSERT INTO gifi (accno,description) VALUES ('0092000', 'Gesellschafter-Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0093000', 'Sonderposten mit Rücklagenanteil'); -INSERT INTO gifi (accno,description) VALUES ('0093100', 'Sopo m.Rückl.ant.nach §6b EstG'); -INSERT INTO gifi (accno,description) VALUES ('0093200', 'Sopo m.Rückl.ant.Abschn.35 EstR'); -INSERT INTO gifi (accno,description) VALUES ('0093500', 'Sopo aus Währungsumstellung Euro'); -INSERT INTO gifi (accno,description) VALUES ('0094700', 'Sopo m.Rückl.ant. §7g Abs.1 EstG'); -INSERT INTO gifi (accno,description) VALUES ('0094800', 'Sopo m.Rückl.ant. §7g Abs.3,7 EstG'); -INSERT INTO gifi (accno,description) VALUES ('0095500', 'Steuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0095700', 'Gewerbesteuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0096300', 'Körperschaftssteuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0096900', 'Rückstellung für latente Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0097000', 'Sonstige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0097400', 'Rückstellungen für Gewährleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0097600', 'Rücks.f.drohe.Verl.schweb.Geschäft'); -INSERT INTO gifi (accno,description) VALUES ('0097700', 'Rücks.f.Abschluß-u.Prüfungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0097800', 'Aufwandsrückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0098000', 'Aktive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('0098300', 'Abgrenzung aktive latente Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0098600', 'Damnum/Disagio'); -INSERT INTO gifi (accno,description) VALUES ('0099000', 'Passive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('0099200', 'Wertberichtigungen'); -INSERT INTO gifi (accno,description) VALUES ('0099600', 'Pauschalwertb.m.Restlaufzeit v. 1J.'); -INSERT INTO gifi (accno,description) VALUES ('0099800', 'Einzelwertber.m.Restlaufzeit v.1 J.'); -INSERT INTO gifi (accno,description) VALUES ('0100000', 'Kasse'); -INSERT INTO gifi (accno,description) VALUES ('0110000', 'Postbank'); -INSERT INTO gifi (accno,description) VALUES ('0120000', 'Bank'); -INSERT INTO gifi (accno,description) VALUES ('0121000', 'Dresdner Bank AG'); -INSERT INTO gifi (accno,description) VALUES ('0121009', 'Verrechnungskonto Dresdner Bank AG'); -INSERT INTO gifi (accno,description) VALUES ('0122000', 'Deutsche Bank AG'); -INSERT INTO gifi (accno,description) VALUES ('0130000', 'Wechsel a. Lieferungen u.Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('0131000', 'Besitzwechsel geg.verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0132000', 'Besitzw.geg.Untern.m.Beteiligungsve'); -INSERT INTO gifi (accno,description) VALUES ('0132700', 'Finanzwechsel'); -INSERT INTO gifi (accno,description) VALUES ('0133000', 'Schecks (Eingang)'); -INSERT INTO gifi (accno,description) VALUES ('0133300', 'Schecks (Ausgang)'); -INSERT INTO gifi (accno,description) VALUES ('0133500', 'Überweisungen (unterwegs)'); -INSERT INTO gifi (accno,description) VALUES ('0134000', 'Anteile verb.Untern.-Umlaufvermögen'); -INSERT INTO gifi (accno,description) VALUES ('0134400', 'Anteil an herr.m.betei.Gesellschaft'); -INSERT INTO gifi (accno,description) VALUES ('0134500', 'Eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('0134800', 'Sonstige Wertpapiere'); -INSERT INTO gifi (accno,description) VALUES ('0136000', 'Geldtransit'); -INSERT INTO gifi (accno,description) VALUES ('0136100', 'Geldtransit (Überweisungen)'); -INSERT INTO gifi (accno,description) VALUES ('0136200', 'Geldtransit,Bankeinzug/Lastschrift'); -INSERT INTO gifi (accno,description) VALUES ('0136300', 'Scheck / Wechsel'); -INSERT INTO gifi (accno,description) VALUES ('0140000', 'Ford. a.Lieferungen und Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('0141100', 'Forderungssammelkonto Vorausre.'); -INSERT INTO gifi (accno,description) VALUES ('0141200', 'Forderungssammelkonto Anzahlungen'); -INSERT INTO gifi (accno,description) VALUES ('0146000', 'Zweifelhafte Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('0147000', 'Forder.a.Liefe.u.Leis.geg.verb.Unte'); -INSERT INTO gifi (accno,description) VALUES ('0147800', 'Wertb.a.Ford.m.Rest.1j.geg.verb.Unt'); -INSERT INTO gifi (accno,description) VALUES ('0148000', 'Lief.u.Leis.geg.Untern.m.Beteiligve'); -INSERT INTO gifi (accno,description) VALUES ('0148800', 'Wertb.a.Ford.m.Rest.1j.Beteiligungs'); -INSERT INTO gifi (accno,description) VALUES ('0149000', 'Forderung a.Leis.u.Lief.geg.Gesells'); -INSERT INTO gifi (accno,description) VALUES ('0150000', 'Sonstige Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('0150300', 'Forde.geg.Vorstandsm.u.Geschäftsfüh'); -INSERT INTO gifi (accno,description) VALUES ('0150800', 'Forderungen gegen Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0151000', 'Geleistete Anzahlung auf Vorräte'); -INSERT INTO gifi (accno,description) VALUES ('0151100', 'Geleistete Anzahlungen 7%'); -INSERT INTO gifi (accno,description) VALUES ('0151700', 'Geleistete Anzahlung 16%'); -INSERT INTO gifi (accno,description) VALUES ('0152500', 'Kautionen'); -INSERT INTO gifi (accno,description) VALUES ('0153000', 'Forderungen gegen Personal'); -INSERT INTO gifi (accno,description) VALUES ('0154000', 'Steuerüberzahlungen'); -INSERT INTO gifi (accno,description) VALUES ('0154500', 'Umsatzsteuerforderungen'); -INSERT INTO gifi (accno,description) VALUES ('0154800', 'Vorsteuer im Folgejahr abziehbar'); -INSERT INTO gifi (accno,description) VALUES ('0154900', 'Körperschaftsteuerrückforderung'); -INSERT INTO gifi (accno,description) VALUES ('0155000', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0156000', 'Aufzuteilende Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0156500', 'Aufzuteilende Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('0157000', 'Abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0157100', 'Abziebare Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('0157200', 'Abziehb. VorSt innergemein. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('0157300', 'Abziehb.VorSt. innergem.Erwerb 16%'); -INSERT INTO gifi (accno,description) VALUES ('0157500', 'Abziehbare Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('0157800', 'Berichtigung d.Vorstabzugs früh.J.'); -INSERT INTO gifi (accno,description) VALUES ('0157900', 'Vorsteuer 0%'); -INSERT INTO gifi (accno,description) VALUES ('0158400', 'abziehb.VorSt IG Erwerb Neufahrzeug'); -INSERT INTO gifi (accno,description) VALUES ('0158800', 'Bezahlte Einfuhrumsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0159000', 'Durchlaufende Posten'); -INSERT INTO gifi (accno,description) VALUES ('0159400', 'Forderungen geg. verb. Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0159700', 'Ford.geg.Untern.m.Beteiligungsverh.'); -INSERT INTO gifi (accno,description) VALUES ('0160000', 'Verbindlichkeiten aus Lief.u.Leist.'); -INSERT INTO gifi (accno,description) VALUES ('0160100', 'Verbindlichkeiten a.Lief.und Leist.'); -INSERT INTO gifi (accno,description) VALUES ('0163000', 'Verbindl.Lief.u.Leist.gegü.verb.Unt'); -INSERT INTO gifi (accno,description) VALUES ('0164000', 'Verb.L.u.L gegü.Unter.Beteiligungsv'); -INSERT INTO gifi (accno,description) VALUES ('0165000', 'Verb.L.u.L gegü.Gesellschaftern'); -INSERT INTO gifi (accno,description) VALUES ('0166000', 'Schuldwechsel'); -INSERT INTO gifi (accno,description) VALUES ('0170000', 'Sonstige Verbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('0170500', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0170900', 'Gewinnverfügungskonto stiller Ges.'); -INSERT INTO gifi (accno,description) VALUES ('0171000', 'Erhaltene Anzahlungen-Verbindlichke'); -INSERT INTO gifi (accno,description) VALUES ('0171100', 'Erhaltene,versteuert Anzahlungen 7%'); -INSERT INTO gifi (accno,description) VALUES ('0171700', 'Erhaltene,versteuerte Anzahl. 16%'); -INSERT INTO gifi (accno,description) VALUES ('0171900', 'Erhaltene Anzahlungen bis 1j.'); -INSERT INTO gifi (accno,description) VALUES ('0172200', 'Erhaltene Anzahlung'); -INSERT INTO gifi (accno,description) VALUES ('0172300', 'Verbindlichkeiten S-konto Vorausre.'); -INSERT INTO gifi (accno,description) VALUES ('0173200', 'Erhaltene Kautionen'); -INSERT INTO gifi (accno,description) VALUES ('0174100', 'Verbindl.a.Lohn-und Kirchensteuer'); -INSERT INTO gifi (accno,description) VALUES ('0175500', 'Lohn-und Gehaltsverrechnung'); -INSERT INTO gifi (accno,description) VALUES ('0175800', 'USt-Abzugsverfahren 16%'); -INSERT INTO gifi (accno,description) VALUES ('0175900', 'Ust 0%'); -INSERT INTO gifi (accno,description) VALUES ('0176000', 'Umsatzsteuer nicht fällig'); -INSERT INTO gifi (accno,description) VALUES ('0176100', 'Umsatzsteuer nicht fällig 7%'); -INSERT INTO gifi (accno,description) VALUES ('0176200', 'Umsatzsteuer nicht fällig EG Lief.'); -INSERT INTO gifi (accno,description) VALUES ('0177000', 'Umsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0177100', 'Umsatzsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('0177200', 'Umsatzsteuer aus innergem. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('0177300', 'Umsatzsteuer innergem.Erwerb 16%'); -INSERT INTO gifi (accno,description) VALUES ('0177500', 'Umsatzsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('0177700', 'Ust aus im Inland stpfl. EG-Lief16%'); -INSERT INTO gifi (accno,description) VALUES ('0178000', 'Umsatzsteuer-Vorauszahlungen'); -INSERT INTO gifi (accno,description) VALUES ('0178100', 'Umsatzsteuer-Vorauszahlung 1/11'); -INSERT INTO gifi (accno,description) VALUES ('0178300', 'In Rechn unberecht.ausgew.gesch Ust'); -INSERT INTO gifi (accno,description) VALUES ('0178400', 'Ust IG Erwerb Neufahrzeug o.Ust ID'); -INSERT INTO gifi (accno,description) VALUES ('0178800', 'Einfuhrumsatzsteuer augeschoben bis'); -INSERT INTO gifi (accno,description) VALUES ('0178900', 'Umsatzsteuer laufendes Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0179000', 'Umsatzsteuer Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('0179100', 'Umsatzsteuer frühere Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0179200', 'Sonstige Verrechnungskonten'); -INSERT INTO gifi (accno,description) VALUES ('0180000', 'Privatentnahme allgemein'); -INSERT INTO gifi (accno,description) VALUES ('0181000', 'Privatsteuern'); -INSERT INTO gifi (accno,description) VALUES ('0189000', 'Privateinlagen'); -INSERT INTO gifi (accno,description) VALUES ('0200000', 'Außerordentliche Aufwendung'); -INSERT INTO gifi (accno,description) VALUES ('0201000', 'Betriebsfremde Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('0202000', 'Periodenfremde Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('0210000', 'Zinsen und ähnl.Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('0210300', 'Steuerl.abzugsfähig,and.Nebenl.Steu'); -INSERT INTO gifi (accno,description) VALUES ('0210400', 'Steuerl.nicht.abzugsf.ande.Nl.z.Ste'); -INSERT INTO gifi (accno,description) VALUES ('0210700', 'Zinsaufwendung-betriebliche Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0210800', 'Zinsaufwendung-Personsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0210900', 'Zinsaufwendungen an verb.Unternehm.'); -INSERT INTO gifi (accno,description) VALUES ('0211000', 'Zinsaufwendung f.kurzf.Verbindlichk'); -INSERT INTO gifi (accno,description) VALUES ('0212000', 'Zinsaufwendung f.langf.Verbindlichk'); -INSERT INTO gifi (accno,description) VALUES ('0213000', 'Diskontaufwendung'); -INSERT INTO gifi (accno,description) VALUES ('0215000', 'Aufwendungen aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('0216500', 'Aufw.a.d.Währungsumstell.a.d.Euro'); -INSERT INTO gifi (accno,description) VALUES ('0217000', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0217100', 'Nicht abziehbare Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('0217500', 'Nicht abziehbare Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('0220000', 'Körperschaftssteuer'); -INSERT INTO gifi (accno,description) VALUES ('0220300', 'Körperschaftssteuer für Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('0220500', 'Anrechb.Körperschaftsst.vereinn.Kap'); -INSERT INTO gifi (accno,description) VALUES ('0220800', 'Solidaritätszuschlag'); -INSERT INTO gifi (accno,description) VALUES ('0220900', 'Solidaritätszuschlag für Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('0221000', 'Kapitalertragssteuer'); -INSERT INTO gifi (accno,description) VALUES ('0221300', 'Anrechb.Solidaritätszusch.a.Zinsabs'); -INSERT INTO gifi (accno,description) VALUES ('0221500', 'Zinsabschlagsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0221800', 'Anrechb.Solidari.zuschlag a.Zinsabs'); -INSERT INTO gifi (accno,description) VALUES ('0228000', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('0228200', 'Sterstat.Vorj.Steuer v.Eink.u.Ertra'); -INSERT INTO gifi (accno,description) VALUES ('0228400', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er'); -INSERT INTO gifi (accno,description) VALUES ('0228500', 'Steuernachzahlung Vorj.f.sons.Steue'); -INSERT INTO gifi (accno,description) VALUES ('0228700', 'Steuererstattung Vorj.f.sons.Steuer'); -INSERT INTO gifi (accno,description) VALUES ('0228900', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste'); -INSERT INTO gifi (accno,description) VALUES ('0230000', 'Sonstige Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('0231000', 'Anlagenabgänge - bei Buchverlust'); -INSERT INTO gifi (accno,description) VALUES ('0231500', 'Anlagenabgänge-Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('0232000', 'Verluste Abgang Gegenst.d.Anlagever'); -INSERT INTO gifi (accno,description) VALUES ('0232500', 'Verlust a.d.Abg.v.Gegens.d.Umlaufve'); -INSERT INTO gifi (accno,description) VALUES ('0234000', 'Einstellungen Sopo m.Rückanlageant.'); -INSERT INTO gifi (accno,description) VALUES ('0234500', 'Einstellungen Sopo m.R.(Sonderafa)'); -INSERT INTO gifi (accno,description) VALUES ('0237500', 'Grundsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0240000', 'Forderungsverlust-übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('0241000', 'Einstellungen Sopo m.Rückl.(§7g )'); -INSERT INTO gifi (accno,description) VALUES ('0243000', 'Forderungsverluste-unüblich hoch'); -INSERT INTO gifi (accno,description) VALUES ('0245000', 'Einstell.i.d.Pauschalwertbe.z.Forde'); -INSERT INTO gifi (accno,description) VALUES ('0245100', 'Einstell.i.d.Einzelwertb.z.Forderun'); -INSERT INTO gifi (accno,description) VALUES ('0249000', 'Aufwendung aus Verlustübernahme'); -INSERT INTO gifi (accno,description) VALUES ('0249200', 'Abgef.Gewinn aufgr.e.Gewinngemeinsc'); -INSERT INTO gifi (accno,description) VALUES ('0249300', 'Abgef.Gewinnant.an stille Gesellsch'); -INSERT INTO gifi (accno,description) VALUES ('0249500', 'Einst.Kapitalrückl.n.Vorschr.vere.K'); -INSERT INTO gifi (accno,description) VALUES ('0249600', 'Einstellungen in die gesetzl.Rückla'); -INSERT INTO gifi (accno,description) VALUES ('0250000', 'Außerordentliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('0251000', 'Betriebsfremde Erträge n.außerorden'); -INSERT INTO gifi (accno,description) VALUES ('0252000', 'Periodenfremde Erträge nicht außero'); -INSERT INTO gifi (accno,description) VALUES ('0260000', 'Erträge aus Beteiligten'); -INSERT INTO gifi (accno,description) VALUES ('0261700', 'Gewinn a.Anteila.nicht stbef.Kapita'); -INSERT INTO gifi (accno,description) VALUES ('0261900', 'Erträge a.Beteil.a.verb.Untérnehmer'); -INSERT INTO gifi (accno,description) VALUES ('0262000', 'Erträge a.anderen Wertp u.Ausl.Fina'); -INSERT INTO gifi (accno,description) VALUES ('0265000', 'Sonstige Zinsen und ähnliche Erträg'); -INSERT INTO gifi (accno,description) VALUES ('0265700', 'Zinserträge-betriebliche Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0265800', 'Zinserträge-Körperschaftssteuer'); -INSERT INTO gifi (accno,description) VALUES ('0265900', 'Sons.Zinsen u.ähl.Ertr.a.verb.Unter'); -INSERT INTO gifi (accno,description) VALUES ('0266000', 'Erträge aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('0266500', 'Erträge a.d.Währungumst.a.d. Euro'); -INSERT INTO gifi (accno,description) VALUES ('0267000', 'Diskonerträge'); -INSERT INTO gifi (accno,description) VALUES ('0270000', 'Sonstige Erträge'); -INSERT INTO gifi (accno,description) VALUES ('0270500', 'Sons.Erträge betrieb. u. regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('0271000', 'Ertrag a.d.Zuschreib.d.Anlagevermög'); -INSERT INTO gifi (accno,description) VALUES ('0271500', 'Ertr.a.Zuschreib.d.Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('0272000', 'Ertr.a.d.Abgang v.Gegens.d.Anlageve'); -INSERT INTO gifi (accno,description) VALUES ('0272500', 'Ertä.a.d.Abg.v.Gegenst.d.Umlaufverm'); -INSERT INTO gifi (accno,description) VALUES ('0273000', 'Ertr.a.Herab.d.Pauschal.z.Forderung'); -INSERT INTO gifi (accno,description) VALUES ('0273100', 'Ertr.a.Herab.d.Einzelw.z.Forderunge'); -INSERT INTO gifi (accno,description) VALUES ('0273200', 'Ertr. aus abgeschriebenen Forderung'); -INSERT INTO gifi (accno,description) VALUES ('0273500', 'Ertr.a.d.Auflösung v.Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0273600', 'Ertr.a.d.steuerl.niedrig.Bewertung'); -INSERT INTO gifi (accno,description) VALUES ('0273700', 'Ertr.a.d..Aufl.v.Sonderp.m.Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('0273800', 'Ertr.a.d.Aufl.v.Sopo.m.Rücklageant.'); -INSERT INTO gifi (accno,description) VALUES ('0273900', 'Erträge Aufl. Sopo m.R.(Ansparafa)'); -INSERT INTO gifi (accno,description) VALUES ('0274000', 'Erträge Auflösung Sopo (stfreie Rü)'); -INSERT INTO gifi (accno,description) VALUES ('0274100', 'Ertr.a.d.Aufl.v.Sonderp.m.Rücklagen'); -INSERT INTO gifi (accno,description) VALUES ('0274200', 'Versicherungsentschädigungen'); -INSERT INTO gifi (accno,description) VALUES ('0274300', 'Investitionszuschüsse-steuerpflicht'); -INSERT INTO gifi (accno,description) VALUES ('0274400', 'Investitionszulage-steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('0274500', 'Erträge aus Kapitalherabsetzung'); -INSERT INTO gifi (accno,description) VALUES ('0279000', 'Erträge aus Verlustübernahme'); -INSERT INTO gifi (accno,description) VALUES ('0279200', 'Erhalt.Gewinne aufgr.e.Gewinngemein'); -INSERT INTO gifi (accno,description) VALUES ('0279400', 'Erhalt.Gewinn aufgr.e.GAV-TeilGAV'); -INSERT INTO gifi (accno,description) VALUES ('0279500', 'Entnahme aus der Kapitalrücklage'); -INSERT INTO gifi (accno,description) VALUES ('0279600', 'Entnahme a.d. gesetzlichen Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('0286000', 'Gewinnvortrag nach Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0286800', 'Verlustvortrag nach Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0286900', 'Vortrag auf neue Rechnungen'); -INSERT INTO gifi (accno,description) VALUES ('0287000', 'Vorabausschüttung'); -INSERT INTO gifi (accno,description) VALUES ('0289200', 'Verrechnete kalkulatorische Zinsen'); -INSERT INTO gifi (accno,description) VALUES ('0289300', 'Verrechnete kalkulatorische AfA'); -INSERT INTO gifi (accno,description) VALUES ('0299000', 'Aufwendung/Erträge Umrechnungsdiff'); -INSERT INTO gifi (accno,description) VALUES ('0300000', 'Roh,-Hilfs,-und Betriebsstoffe'); -INSERT INTO gifi (accno,description) VALUES ('0309000', 'Energiestoffe (Fertigung)'); -INSERT INTO gifi (accno,description) VALUES ('0310000', 'Fremdleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0315000', 'Leist.v.ausländ.Untern.(0-Regelung)'); -INSERT INTO gifi (accno,description) VALUES ('0320000', 'Wareneingang'); -INSERT INTO gifi (accno,description) VALUES ('0330000', 'Wareneingang 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0340000', 'Wareneingang 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0342000', 'Innergemein.Erwerb 7% VorSt u. Ust'); -INSERT INTO gifi (accno,description) VALUES ('0342500', 'Innergem.Erwerb 16% VorSt u. Ust'); -INSERT INTO gifi (accno,description) VALUES ('0355000', 'Steuerfreier innergem.Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('0360000', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0370000', 'Nachlässe'); -INSERT INTO gifi (accno,description) VALUES ('0371000', 'Nachlässe 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0372000', 'Nachlässe 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0373000', 'Erhaltene Skonti'); -INSERT INTO gifi (accno,description) VALUES ('0373100', 'Erhaltene Skonti 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0373500', 'Erhaltene Skonti 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0374000', 'Erhaltene Boni'); -INSERT INTO gifi (accno,description) VALUES ('0375000', 'Erhaltene Boni 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0376000', 'Erhaltene Boni 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0377000', 'Erhaltene Rabatte'); -INSERT INTO gifi (accno,description) VALUES ('0378000', 'Erhaltene Rabatte 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0379000', 'Erhaltene Rabatte 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0380000', 'Anschaffungsnebenkosten'); -INSERT INTO gifi (accno,description) VALUES ('0383000', 'Leergut'); -INSERT INTO gifi (accno,description) VALUES ('0385000', 'Zölle und Einfuhrabgaben'); -INSERT INTO gifi (accno,description) VALUES ('0396000', 'Bestandsver.Roh-,Hilfs-.Betriebs.'); -INSERT INTO gifi (accno,description) VALUES ('0397000', 'Bestand Roh-,Hilfs-,u.Betriebsstoff'); -INSERT INTO gifi (accno,description) VALUES ('0398000', 'Bestand Waren'); -INSERT INTO gifi (accno,description) VALUES ('0399000', 'Verrechnete Stoffkosten'); -INSERT INTO gifi (accno,description) VALUES ('0400000', 'Material-und Stoffverbrauch'); -INSERT INTO gifi (accno,description) VALUES ('0410000', 'Löhne und Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('0412400', 'Geschäftsführ.gehälter GmbH-Gesell.'); -INSERT INTO gifi (accno,description) VALUES ('0412500', 'Ehegattengehalt'); -INSERT INTO gifi (accno,description) VALUES ('0412600', 'Tantiemen'); -INSERT INTO gifi (accno,description) VALUES ('0412700', 'Geschäftsführergehälter'); -INSERT INTO gifi (accno,description) VALUES ('0412800', 'Vergütung a.angestellte Mitunterneh'); -INSERT INTO gifi (accno,description) VALUES ('0413000', 'Gesetzlich soziale Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('0413700', 'Gesetz.sozi.Aufw.f.Mitunternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0413800', 'Beiträge zur Berufsgenossenschaftr'); -INSERT INTO gifi (accno,description) VALUES ('0414500', 'Freiwillige sozi.Aufw.lohnsteuerfr.'); -INSERT INTO gifi (accno,description) VALUES ('0414900', 'Pauschale Lohnsteuera.sons.Bezüge'); -INSERT INTO gifi (accno,description) VALUES ('0415000', 'Krankengeldzuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('0416000', 'Versorgungskasse'); -INSERT INTO gifi (accno,description) VALUES ('0416500', 'Aufwendung f.Altersversorgung'); -INSERT INTO gifi (accno,description) VALUES ('0417000', 'Vermögenswirksame Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('0417500', 'Fahrtkostenerst.Wohnung/Arbeitsstät'); -INSERT INTO gifi (accno,description) VALUES ('0419000', 'Aushilfslöhne'); -INSERT INTO gifi (accno,description) VALUES ('0419900', 'Lohnsteuer für Aushilfe'); -INSERT INTO gifi (accno,description) VALUES ('0420000', 'Raumkosten'); -INSERT INTO gifi (accno,description) VALUES ('0421000', 'Miete'); -INSERT INTO gifi (accno,description) VALUES ('0422000', 'Pacht'); -INSERT INTO gifi (accno,description) VALUES ('0423000', 'Heizung'); -INSERT INTO gifi (accno,description) VALUES ('0424000', 'Gas,Strom, Wasser'); -INSERT INTO gifi (accno,description) VALUES ('0425000', 'Reinigung'); -INSERT INTO gifi (accno,description) VALUES ('0426000', 'Instandhaltung betrieb.Räume'); -INSERT INTO gifi (accno,description) VALUES ('0427000', 'Abgaben f.betrieb.genutz.Grundstück'); -INSERT INTO gifi (accno,description) VALUES ('0428000', 'Sonstige Raumkosten'); -INSERT INTO gifi (accno,description) VALUES ('0430000', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('0430100', 'Nicht abziehbare Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('0430500', 'Nicht abziehbare Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('0432000', 'Gewerbesteuer'); -INSERT INTO gifi (accno,description) VALUES ('0434000', 'Sonstige Betriebssteuern'); -INSERT INTO gifi (accno,description) VALUES ('0435000', 'Verbrauchssteuer'); -INSERT INTO gifi (accno,description) VALUES ('0435500', 'Ökosteuer'); -INSERT INTO gifi (accno,description) VALUES ('0436000', 'Versicherungen'); -INSERT INTO gifi (accno,description) VALUES ('0437000', 'Nettoprä.f.Rückd.künf.Versorgungsle'); -INSERT INTO gifi (accno,description) VALUES ('0438000', 'Beiträge'); -INSERT INTO gifi (accno,description) VALUES ('0439000', 'Sonstige Abgaben'); -INSERT INTO gifi (accno,description) VALUES ('0439600', 'Steuerl.abzugs.Verspä.u.Zwangsgelde'); -INSERT INTO gifi (accno,description) VALUES ('0450000', 'Fahrzugkosten'); -INSERT INTO gifi (accno,description) VALUES ('0451000', 'Kfz-Steuer'); -INSERT INTO gifi (accno,description) VALUES ('0452000', 'Kfz-Versicherungen'); -INSERT INTO gifi (accno,description) VALUES ('0453000', 'Laufende Kfz-Betriebskosten'); -INSERT INTO gifi (accno,description) VALUES ('0454000', 'Kfz-Reparaturen'); -INSERT INTO gifi (accno,description) VALUES ('0455000', 'Garagenmiete'); -INSERT INTO gifi (accno,description) VALUES ('0457000', 'Fremdfahrzeuge'); -INSERT INTO gifi (accno,description) VALUES ('0458000', 'Sonstige Kfz-Kosten'); -INSERT INTO gifi (accno,description) VALUES ('0460000', 'Werbe-und Reisekosten'); -INSERT INTO gifi (accno,description) VALUES ('0461000', 'Werbekosten'); -INSERT INTO gifi (accno,description) VALUES ('0463000', 'Geschenke bis 75 DM'); -INSERT INTO gifi (accno,description) VALUES ('0463500', 'Geschenke bis 75 DM'); -INSERT INTO gifi (accno,description) VALUES ('0463800', 'Geschenke ausschließl.betrieb.genut'); -INSERT INTO gifi (accno,description) VALUES ('0464000', 'Repräsentationskosten'); -INSERT INTO gifi (accno,description) VALUES ('0465000', 'Bewirtungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0465300', 'Aufmerksamkeiten'); -INSERT INTO gifi (accno,description) VALUES ('0465400', 'Nicht abzugsfähige Bewirtungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0465500', 'Nicht abzugsfähige Betriebsausgaben'); -INSERT INTO gifi (accno,description) VALUES ('0466000', 'Reisekosten Arbeitnehmer'); -INSERT INTO gifi (accno,description) VALUES ('0466300', 'Reisekosten Arbeitn.m.Vorsteuerabzu'); -INSERT INTO gifi (accno,description) VALUES ('0466400', 'Reisekosten Arbeitn.Verpflegungmehr'); -INSERT INTO gifi (accno,description) VALUES ('0466600', 'Reisekosten Arbeitn.Übernachtungsau'); -INSERT INTO gifi (accno,description) VALUES ('0466800', 'Kilometerentgelderstattung Arbeitne'); -INSERT INTO gifi (accno,description) VALUES ('0467000', 'Reisekosten Unternehmer'); -INSERT INTO gifi (accno,description) VALUES ('0467400', 'Reisekosten Untern.Verpflegungsmehr'); -INSERT INTO gifi (accno,description) VALUES ('0467600', 'Reisekosten Untern.Übernachtungsauf'); -INSERT INTO gifi (accno,description) VALUES ('0467800', 'Kilometererstattungsgeld Unternehme'); -INSERT INTO gifi (accno,description) VALUES ('0470000', 'Kosten der Warenabgabe'); -INSERT INTO gifi (accno,description) VALUES ('0471000', 'Verpackungsmaterial'); -INSERT INTO gifi (accno,description) VALUES ('0473000', 'Ausgangsfracht'); -INSERT INTO gifi (accno,description) VALUES ('0475000', 'Transportversicherung'); -INSERT INTO gifi (accno,description) VALUES ('0476000', 'Verkaufsprovision'); -INSERT INTO gifi (accno,description) VALUES ('0478000', 'Fremdarbeiten'); -INSERT INTO gifi (accno,description) VALUES ('0479000', 'Aufwand für Gewährleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0480900', 'Sonstige Reparaturen u.Instandhalt.'); -INSERT INTO gifi (accno,description) VALUES ('0481000', 'Mietleasing'); -INSERT INTO gifi (accno,description) VALUES ('0481500', 'Kaufleasing'); -INSERT INTO gifi (accno,description) VALUES ('0482000', 'AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts'); -INSERT INTO gifi (accno,description) VALUES ('0482100', 'AfA a.Aufw.f.d.Währungsumst.a.Euro'); -INSERT INTO gifi (accno,description) VALUES ('0482200', 'Abschreibungen a.immat.Vermögensgeg'); -INSERT INTO gifi (accno,description) VALUES ('0482400', 'Abschreibung a.d.Geschäft-o.Firmenw'); -INSERT INTO gifi (accno,description) VALUES ('0482600', 'Außerplan.AfA a.immat.Vermögensgeg.'); -INSERT INTO gifi (accno,description) VALUES ('0483000', 'Abschreibungen auf Sachanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0484000', 'Außerplanmäßig Abschr.a.Sachanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0485000', 'Abschr.a.Sachanl.steuerl.Sondervors'); -INSERT INTO gifi (accno,description) VALUES ('0485500', 'Sofortabschreibung GWG'); -INSERT INTO gifi (accno,description) VALUES ('0486000', 'Abschreibungen auf aktivierte GWG'); -INSERT INTO gifi (accno,description) VALUES ('0487000', 'Abschreibungen auf Finanzanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0487500', 'Abschr.a.Wertp.d.Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('0490000', 'Sonstige betriebliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('0490500', 'Sons.Aufw.betriebl. und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('0490900', 'Fremdleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0491000', 'Porto'); -INSERT INTO gifi (accno,description) VALUES ('0492000', 'Telefon'); -INSERT INTO gifi (accno,description) VALUES ('0492500', 'Telefax'); -INSERT INTO gifi (accno,description) VALUES ('0493000', 'Bürobedarf'); -INSERT INTO gifi (accno,description) VALUES ('0494000', 'Zeitschriften, Bücher'); -INSERT INTO gifi (accno,description) VALUES ('0494500', 'Fortbildungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0494600', 'Freiwillige Sozialleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0495000', 'Rechts- und Beratungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0495500', 'Buchführungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0495700', 'Abschluß- und Prüfungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0496000', 'Mieten für Einrichtungen'); -INSERT INTO gifi (accno,description) VALUES ('0497000', 'Nebenkosten des Geldverkehrs'); -INSERT INTO gifi (accno,description) VALUES ('0498000', 'Betriebsbedarf'); -INSERT INTO gifi (accno,description) VALUES ('0498500', 'Werkzeuge und Kleingeräte'); -INSERT INTO gifi (accno,description) VALUES ('0498600', 'Sonstige Aufwendungen (Ausbuchung)'); -INSERT INTO gifi (accno,description) VALUES ('0499000', 'Kalkulatorischer Unternehmerlohn'); -INSERT INTO gifi (accno,description) VALUES ('0499200', 'Kalkulatorische Zinsen'); -INSERT INTO gifi (accno,description) VALUES ('0499300', 'Kalkulatorische Aschreibungen'); -INSERT INTO gifi (accno,description) VALUES ('0499600', 'Herstellungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0499700', 'Verwaltungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0499800', 'Vertriebskosten'); -INSERT INTO gifi (accno,description) VALUES ('0700000', 'Unfertige Erzeu.unfert.Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('0705000', 'Unfertige Erzeugnisse'); -INSERT INTO gifi (accno,description) VALUES ('0708000', 'Unfertige Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('0709000', 'In Ausführung befindl. Bauaufträge'); -INSERT INTO gifi (accno,description) VALUES ('0709500', 'In Arbeit befindliche Aufträge'); -INSERT INTO gifi (accno,description) VALUES ('0710000', 'Fertige Erzeugnisse und Waren'); -INSERT INTO gifi (accno,description) VALUES ('0711000', 'Fertige Erzeugnisse (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('0714000', 'Waren (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('0810000', 'Steuerfreie Umsätze §4Nr.8ff UstG'); -INSERT INTO gifi (accno,description) VALUES ('0811000', 'Sonstige steuerfreie Umsätze Inland'); -INSERT INTO gifi (accno,description) VALUES ('0812000', 'Steuerfreie Umsätze §4Nr.1a UstG'); -INSERT INTO gifi (accno,description) VALUES ('0812500', 'Steuerfrei innergem. Lieferungen'); -INSERT INTO gifi (accno,description) VALUES ('0813000', 'Liefe.d.1.Abnehm.innergem.Dreiecksg'); -INSERT INTO gifi (accno,description) VALUES ('0815000', 'Sonstige steuerfreie Umsätze'); -INSERT INTO gifi (accno,description) VALUES ('0819000', 'Sonstige Erlöse (Ausbuchung 0%)'); -INSERT INTO gifi (accno,description) VALUES ('0819100', 'Sonstige Erlöse (Ausbuchung 16%)'); -INSERT INTO gifi (accno,description) VALUES ('0819200', 'Sonstige Erlöse (Ausbuchung 7%)'); -INSERT INTO gifi (accno,description) VALUES ('0820000', 'Erlöse'); -INSERT INTO gifi (accno,description) VALUES ('0830000', 'Erlöse 7%USt'); -INSERT INTO gifi (accno,description) VALUES ('0831000', 'Erlöse Inland stpfl. EG-Lieferung7%'); -INSERT INTO gifi (accno,description) VALUES ('0831500', 'Erlös Inland stpfl.EG-Lieferung 16%'); -INSERT INTO gifi (accno,description) VALUES ('0833900', 'Erl.EG-Land stpfl.so.Leist.(0-Regl)'); -INSERT INTO gifi (accno,description) VALUES ('0840000', 'Erlöse 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0850000', 'Provisionserlöse'); -INSERT INTO gifi (accno,description) VALUES ('0852000', 'Erlöse Abfallverwertung'); -INSERT INTO gifi (accno,description) VALUES ('0854000', 'Erlös Leergut'); -INSERT INTO gifi (accno,description) VALUES ('0859000', 'Verrechnete sons. Sachbezüge'); -INSERT INTO gifi (accno,description) VALUES ('0859100', 'Sachbezüge 7% Ust (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('0859500', 'Sachbezüge 16% Ust (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('0860000', 'Sonstige Erlöse betriebl.u.regelmäß'); -INSERT INTO gifi (accno,description) VALUES ('0861000', 'Verrechnete sonstige Sachbezüge'); -INSERT INTO gifi (accno,description) VALUES ('0861100', 'Verr.sons.Sachbezüge 16%USt(Kfz-Ge)'); -INSERT INTO gifi (accno,description) VALUES ('0861400', 'Verrechnete sons.Sachbezüge o. USt'); -INSERT INTO gifi (accno,description) VALUES ('0862500', 'Sons. Erlöse betriebl.u.reg.steuerf'); -INSERT INTO gifi (accno,description) VALUES ('0865000', 'Erlöse Zinsen und Diskotspesen'); -INSERT INTO gifi (accno,description) VALUES ('0870000', 'Erlösschmälerungen'); -INSERT INTO gifi (accno,description) VALUES ('0871000', 'Erlösschmälerung 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0872000', 'Erlösschmälerung 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0872400', 'Erlösschmäler.a.stfrei.IG Lieferung'); -INSERT INTO gifi (accno,description) VALUES ('0872500', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt'); -INSERT INTO gifi (accno,description) VALUES ('0872600', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt'); -INSERT INTO gifi (accno,description) VALUES ('0872700', 'Erlösschmä.and.EG Land stpfl.Liefer'); -INSERT INTO gifi (accno,description) VALUES ('0873000', 'Gewährte Skonti'); -INSERT INTO gifi (accno,description) VALUES ('0873100', 'Gewährte Skonti 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('0873500', 'Gewährte Skonti 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0874000', 'Gewährte Boni'); -INSERT INTO gifi (accno,description) VALUES ('0875000', 'Gewährte Boni 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0876000', 'Gewährte Boni 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0877000', 'Gewährte Rabatte'); -INSERT INTO gifi (accno,description) VALUES ('0878000', 'Gewährte Rabatte 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('0879000', 'Gewährte Rabatte 16% Ust.'); -INSERT INTO gifi (accno,description) VALUES ('0880000', 'Erlöse aus Anlagenverkäufen'); -INSERT INTO gifi (accno,description) VALUES ('0880100', 'Erlöse aus Anlagenverkäufen 16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('0882000', 'Erlöse aus Anlageverkäufen 16%Ust'); -INSERT INTO gifi (accno,description) VALUES ('0882900', 'Erl.a.Anlagenverk.bei Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('0890000', 'Unentgeldliche Wertabgaben'); -INSERT INTO gifi (accno,description) VALUES ('0890500', 'Entnahme v. Gegenst.o.USt.'); -INSERT INTO gifi (accno,description) VALUES ('0891000', 'Entnahme außerhalb d.Untern.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('0891500', 'Entnah.d.U.Zweckaußerh.d.Untn 7%USt'); -INSERT INTO gifi (accno,description) VALUES ('0891800', 'Entn.d.Untern.außerh.d.Untern.o.USt'); -INSERT INTO gifi (accno,description) VALUES ('0892000', 'Verw.v.Gegens.außerh.Untern.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('0892500', 'Unentgeldl.Erbring.sons.Leis.16%USt'); -INSERT INTO gifi (accno,description) VALUES ('0893200', 'Unentgelt.Erbring.sons.Leist. 7%Ust'); -INSERT INTO gifi (accno,description) VALUES ('0893500', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('0893900', 'Unentgeldl.Zuw.v.Gegens.ohne Ust'); -INSERT INTO gifi (accno,description) VALUES ('0894000', 'Unentgeltl.Zuw.v Waren 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('0894500', 'Unentgeltl.Zuw.von Waren 7% Ust'); -INSERT INTO gifi (accno,description) VALUES ('0895000', 'Nicht steuerbare Umsätze'); -INSERT INTO gifi (accno,description) VALUES ('0895500', 'Umsatzsteuervergütungen'); -INSERT INTO gifi (accno,description) VALUES ('0896000', 'Bestandsveränderung-unfertige Erzeu'); -INSERT INTO gifi (accno,description) VALUES ('0897000', 'Bestandsveränderung-unfertige Leist'); -INSERT INTO gifi (accno,description) VALUES ('0897500', 'Bestandsverä.i.Ausfü.befi.Bauaufträ'); -INSERT INTO gifi (accno,description) VALUES ('0897700', 'Bestandsverä.i.Arbeit befindl.Auftr'); -INSERT INTO gifi (accno,description) VALUES ('0898000', 'Bestandsverä.fertige Erzeugnisse'); -INSERT INTO gifi (accno,description) VALUES ('0899000', 'Andere aktivierte Eigenleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0900000', 'Saldenverträge,Sachkonten'); -INSERT INTO gifi (accno,description) VALUES ('0900800', 'Saldenverträge,Debitoren'); -INSERT INTO gifi (accno,description) VALUES ('0900900', 'Saldenverträge,Kreditoren'); -INSERT INTO gifi (accno,description) VALUES ('0906000', 'Offene Posten aus 1990'); -INSERT INTO gifi (accno,description) VALUES ('0906900', 'Offene Posten aus 1999'); -INSERT INTO gifi (accno,description) VALUES ('0907000', 'Offene Posten aus 2000'); -INSERT INTO gifi (accno,description) VALUES ('0909000', 'Summenvortragskonto'); -INSERT INTO gifi (accno,description) VALUES ('0922000', 'Gezeichnetes kapital in DM'); -INSERT INTO gifi (accno,description) VALUES ('0922100', 'Gezeichnetes Kapital in Euro'); -INSERT INTO gifi (accno,description) VALUES ('0923000', 'Baukostenzuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('0923200', 'Investitionszulagen'); -INSERT INTO gifi (accno,description) VALUES ('0923400', 'Investitionszuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('0924500', 'Forde.a.Anlageverk.sons.Vermögensge'); -INSERT INTO gifi (accno,description) VALUES ('0925000', 'Eigenkapitalersetzende Ges''terdarl.'); -INSERT INTO gifi (accno,description) VALUES ('0926000', 'Kurzfristige Rückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0926200', 'Mittelfristige Rückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0926400', 'Langfristige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0928000', 'Bemessungsgrundlage IG Erwerb 16%'); -INSERT INTO gifi (accno,description) VALUES ('0928100', 'Gegenkonto Bmsgrl. IG Erwerb 16%'); -INSERT INTO gifi (accno,description) VALUES ('0928200', 'Bemessungsgrundlage IG Erwerb 7%'); -INSERT INTO gifi (accno,description) VALUES ('0928400', 'Gegenkonto Bmsgrl. IG Erwerb 7%'); -INSERT INTO gifi (accno,description) VALUES ('0988100', 'Verrechnungskonto Abgang'); -INSERT INTO gifi (accno,description) VALUES ('0988200', 'Verrechnungskonto erh. 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Leist., ohne USt §1 A.1 Nr.2b UStG','A','','','8939'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8941','Eigenverbr., 7% Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8941'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8942','Eigenverbr., 16% Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8942'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8944','Eigenverbr., ohne Ust §4 A.1 Nr.5 1-7, A.7 EStG','A','','','8944'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8950','Nicht steuerbare Umsätze','A','','','8950'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8955','Umsatzsteuervergütungen','A','','','8955'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8960','Bestandsveränd. - unfertige Erzeugnisse','A','','','8960'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8970','Bestandsveränd. - unfertige Leistungen','A','','','8970'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8975','Bestandsveränd. - in Ausführung befindliche Bauaufträge','A','','','8975'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8977','Bestandsveränd. - in Arbeit befindliche Aufträge','A','','','8977'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8980','Bestandsveränd. - fertige Erzeugnisse','A','','','8980'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8990','Bestandsveränd. - andere aktivierte Eigenleistungen','A','','','8990'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9000','Saldenvorträge Sachkonten','A','','','9000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9008','Saldenvorträge Debitoren','A','','','9008'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9009','Saldenvorträge Kreditoren','A','','','9009'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('9100','Saldovortragskonto der Statistikkonten','A','','','9100'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800','Privatentn. allg. (Privat Vollhafter / Einzelunternehmer)','A','Q','','1800'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000','Außerordentliche Aufwendungen','A','A','','2000'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1600','Verb. aus Lief. und Leist. Lieferantengruppe 0','A','L','AP:CT_tax','1600'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3400','Wareneingang, 16% Vorsteuer','A','E','AP_amount:CT_tax','3400'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8400','Umsatzerlöse 16%','A','I','AR_amount:IC_sale:CT_tax','8400'); -INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Ertrge aus Kursdifferenzen','A','I','AR_amount:IC_sale:IC_income','8840'); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '1571'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1575'),0.16); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1576'),0.15); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1775'),0.16); -insert into tax (chart_id,rate) values ((select id from chart where accno = '1776'),0.15); -insert into tax (chart_id,rate) values ((select id from chart where accno = '3400'),0.16); -insert into tax (chart_id,rate) values ((select id from chart where accno = '8400'),0.16); --- -update defaults set inventory_accno_id = (select id from chart where accno = '7140'), income_accno_id = (select id from chart where accno = '8400'), expense_accno_id = (select id from chart where accno = '4700'), fxgain_accno_id = (select id from chart where accno = '8840'), fxloss_accno_id = (select id from chart where accno = '8840'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'EUR:USD', weightunit = 'kg'; --- - diff --git a/sql-ledger/sql/Germany-SKR03-gifi.sql b/sql-ledger/sql/Germany-SKR03-gifi.sql deleted file mode 100644 index 7fc0ff6..0000000 --- a/sql-ledger/sql/Germany-SKR03-gifi.sql +++ /dev/null @@ -1,1083 +0,0 @@ --- Kontenrahmen für Deutschland --- -INSERT INTO gifi (accno,description) VALUES ('0001', 'Aufw. f. die Ingangsetzung u. Erweit. des Geschäftsbetr.'); -INSERT INTO gifi (accno,description) VALUES ('0002', 'Aufw. f. die Währungsumstellung auf den EURO'); -INSERT INTO gifi (accno,description) VALUES ('0010', 'Konzess., gew. Schutzr. u. ähnl. Rechte/Werte sowie Liz.'); -INSERT INTO gifi (accno,description) VALUES ('0015', 'Konzessionen'); -INSERT INTO gifi (accno,description) VALUES ('0020', 'Gewerbliche Schutzrechte'); -INSERT INTO gifi (accno,description) VALUES ('0025', 'Ähnliche Rechte und Werte'); -INSERT INTO gifi (accno,description) VALUES ('0027', 'EDV-Software'); -INSERT INTO gifi (accno,description) VALUES ('0030', 'Lizenzen an gewerbl. Schutzr. u. ähnl. Rechten u. Werten'); -INSERT INTO gifi (accno,description) VALUES ('0035', 'Geschäfts- oder Firmenwert'); -INSERT INTO gifi (accno,description) VALUES ('0038', 'Anzahlungen auf Geschäfts- oder Firmenwert'); -INSERT INTO gifi (accno,description) VALUES ('0039', 'Anzahlungen auf immaterielle Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('0040', 'Verschmelzungsmehrwert'); -INSERT INTO gifi (accno,description) VALUES ('0050', 'Grundst., gl. Rechte/Bauten einschl. Bauten a. fr. Grundst.'); -INSERT INTO gifi (accno,description) VALUES ('0060', 'Grundstücke und grundstücksgleiche Rechte ohne Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0065', 'Unbebaute Grundstücke'); -INSERT INTO gifi (accno,description) VALUES ('0070', 'Grundstücksgleiche Rechte (Erbbaurecht, Dauerwohnrecht)'); -INSERT INTO gifi (accno,description) VALUES ('0075', 'Grundstücke mit Substanzverzehr'); -INSERT INTO gifi (accno,description) VALUES ('0079', 'Anzahl. a. Grundst. u. grundstücksgl. Rechte ohne Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0080', 'Bauten auf eigenen Grundst. und grundstücksgl. Rechten'); -INSERT INTO gifi (accno,description) VALUES ('0085', 'Grundstückswerte eigener bebauter Grundsstücke'); -INSERT INTO gifi (accno,description) VALUES ('0090', 'Geschäftsbauten'); -INSERT INTO gifi (accno,description) VALUES ('0100', 'Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0110', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0111', 'Außenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0112', 'Hof- u. Wegebefestigungen'); -INSERT INTO gifi (accno,description) VALUES ('0113', 'Einrichtungen für Geschäfts- u. Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0115', 'Andere Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0120', 'Geschäfts-, Fabrik- u. andere Bauten im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0129', 'Anz. a. Geschäfts-, Fabrik-, u.a. Bauten a. eig. Grundst+Rechte'); -INSERT INTO gifi (accno,description) VALUES ('0140', 'Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0145', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0146', 'Außenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0147', 'Hof- und Wegebefestigungen'); -INSERT INTO gifi (accno,description) VALUES ('0148', 'Einrichtungen für Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0150', 'Wohnbauten im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0159', 'Anz. auf Wohnbauten auf eig. Grundstücken u. grundst.gl. Rechten'); -INSERT INTO gifi (accno,description) VALUES ('0160', 'Bauten auf fremden Grundstücken'); -INSERT INTO gifi (accno,description) VALUES ('0165', 'Geschäftsbauten'); -INSERT INTO gifi (accno,description) VALUES ('0170', 'Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0175', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0176', 'Außenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0177', 'Hof- und Wegebefestigen'); -INSERT INTO gifi (accno,description) VALUES ('0178', 'Einrichtungen für Geschäfts- und Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0179', 'Andere Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0180', 'Geschäfts-, Fabrik- und andere Bauten im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0189', 'Anzahl. a. Geschäfts-, Fabrik-, u.a. Bauten a. fr. Grundst.'); -INSERT INTO gifi (accno,description) VALUES ('0190', 'Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0191', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0192', 'Außenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0193', 'Hof- und Wegebefestigungen'); -INSERT INTO gifi (accno,description) VALUES ('0194', 'Einrichtungen für Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0195', 'Wohnbauten im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0199', 'Anzahlungen auf Wohnbauten auf fremden Grundstücken'); -INSERT INTO gifi (accno,description) VALUES ('0200', 'Technische Anlagen und Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('0210', 'Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('0220', 'Maschinengebundene Werkzeuge'); -INSERT INTO gifi (accno,description) VALUES ('0240', 'Maschinelle Anlagen'); -INSERT INTO gifi (accno,description) VALUES ('0260', 'Transportanlagen und ähnliches'); -INSERT INTO gifi (accno,description) VALUES ('0280', 'Betriebsvorrichtungen'); -INSERT INTO gifi (accno,description) VALUES ('0290', 'Technische Anlagen und Maschinen im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0299', 'Anzahlungen auf technische Anlagen und Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('0300', 'Andere Anlagen, Betriebs- und Geschäftsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0310', 'Andere Anlagen'); -INSERT INTO gifi (accno,description) VALUES ('0320', 'Pkw'); -INSERT INTO gifi (accno,description) VALUES ('0350', 'Lkw'); -INSERT INTO gifi (accno,description) VALUES ('0380', 'Sonstige Transportmittel'); -INSERT INTO gifi (accno,description) VALUES ('0400', 'Betriebsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0410', 'Geschäftsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0420', 'Büroeinrichtung'); -INSERT INTO gifi (accno,description) VALUES ('0430', 'Ladeneinrichtung'); -INSERT INTO gifi (accno,description) VALUES ('0440', 'Werkzeuge'); -INSERT INTO gifi (accno,description) VALUES ('0450', 'Einbauten'); -INSERT INTO gifi (accno,description) VALUES ('0460', 'Gerüst- und Schalungsmaterial'); -INSERT INTO gifi (accno,description) VALUES ('0480', 'Geringwertige Wirtschaftsgüter bis DM 800,-'); -INSERT INTO gifi (accno,description) VALUES ('0490', 'Sonstige Betriebs- und Geschäftsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0498', 'Andere Anlagen, Betriebs- und Geschäftsausstatt. im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0499', 'Anzahl. a. andere Anlagen, Betriebs- u. Geschäftsausstatt.'); -INSERT INTO gifi (accno,description) VALUES ('0500', 'Anteile an verbundenen Unternehmen (Anlagevermögen)'); -INSERT INTO gifi (accno,description) VALUES ('0504', 'Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft'); -INSERT INTO gifi (accno,description) VALUES ('0505', 'Ausleihungen an verbundene Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0510', 'Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0513', 'Typisch stille Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0516', 'Atypisch stille Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0517', 'Andere Beteiligungen an Kapitalgesellschaften'); -INSERT INTO gifi (accno,description) VALUES ('0518', 'Andere Beteiligungen an Personengesellschaften'); -INSERT INTO gifi (accno,description) VALUES ('0519', 'Beteiligung einer GmbH&CoKG an einer Komplementär GmbH'); -INSERT INTO gifi (accno,description) VALUES ('0520', 'Ausleihung an Untern. m.d.e. Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno,description) VALUES ('0525', 'Wertpapiere des Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('0530', 'Wertpapiere mit Gewinnbeteiligungsansprüchen'); -INSERT INTO gifi (accno,description) VALUES ('0535', 'Festverzinsliche Wertpapiere'); -INSERT INTO gifi (accno,description) VALUES ('0540', 'Sonstige Ausleihungen'); -INSERT INTO gifi (accno,description) VALUES ('0550', 'Darlehen / Sonstige Ausleihungen'); -INSERT INTO gifi (accno,description) VALUES ('0570', 'Genossenschaftsanteile zum langfristigen Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('0580', 'Ausleihungen an Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0590', 'Ausleihungen an nahestehende Personen'); -INSERT INTO gifi (accno,description) VALUES ('0595', 'Rückdeckungsanspr. a. Lebensvers. z. langfrist. Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('0600', 'Anleihen nicht konvertibel'); -INSERT INTO gifi (accno,description) VALUES ('0601', 'Anleihen nicht konvertibel - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0605', 'Anleihen nicht konvertibel - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0610', 'Anleihen nicht konvertibel - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0615', 'Anleihen konvertibel'); -INSERT INTO gifi (accno,description) VALUES ('0616', 'Anleihen konvertibel - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0620', 'Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0625', 'Anleihen konvertibel - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0630', 'Verbindlichkeiten gegenüber Kreditinstituten'); -INSERT INTO gifi (accno,description) VALUES ('0631', 'Verb. gg. Kreditinstituten - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0640', 'Verb. gg. Kreditinstituten - Restlaufz. 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0650', 'Verb. gg. Kreditinstituten - Restlaufz. größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0660', 'Verbindlichkeiten gg. Kreditinst. aus TZ-Verträgen'); -INSERT INTO gifi (accno,description) VALUES ('0661', 'Verb. gg. Kreditinst. aus TZ-Verträgen - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('0670', 'Verb. gg. Kreditinst. aus TZ-Verträgen - Restl. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0680', 'Verb. gg. Kreditinst. aus TZ-Verträgen - Restl. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0700', 'Verbindlichkeiten gg. verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0701', 'Verb. gg. verbundenen Unternehmen - Restlaufz. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('0705', 'Verb. gg. verbundenen Unternehmen - Restlaufz. 1 b. 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0710', 'Verb. gg. verb. Untern. - Restlaufz. gr. 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0715', 'Verb. gg. Untern. mit denen ein Beteiligungsverh. besteht'); -INSERT INTO gifi (accno,description) VALUES ('0716', 'Verb. gg. U. m.d.e. Beteiligungsv. best. - Restl. b. 1 J'); -INSERT INTO gifi (accno,description) VALUES ('0720', 'Verb. gg. U. m.d.e. Beteiligungsv. best. - Restl. 1 b. 5 J'); -INSERT INTO gifi (accno,description) VALUES ('0725', 'Verb. gg. U. m.d.e. Beteiligungsv. best. - Restl. gr. 5 J'); -INSERT INTO gifi (accno,description) VALUES ('0730', 'Verbindlichkeiten gegenüber Gesellschaftern'); -INSERT INTO gifi (accno,description) VALUES ('0731', 'Verb. gg. Gesellschaftern - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0740', 'Verb. gg. Gesellschaftern - Restlaufz. 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0750', 'Verb. gg. Gesellschaftern - Restlaufz. größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0755', 'Verb. gg. Gesellschaftern für offene Ausschüttungen'); -INSERT INTO gifi (accno,description) VALUES ('0760', 'Darlehen typisch stiller Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0761', 'Darlehen typ. stiller Gesellschafter - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0764', 'Darlehen typ. stiller Gesellschafter - Restlaufz. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0767', 'Darlehen typ. stiller Gesellschafter - Restlaufz. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0770', 'Darlehen atypisch stiller Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0771', 'Darlehen atyp. stiller Gesellsch.- Restlaufz. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('0774', 'Darlehen atyp. stiller Gesellsch.- Restlaufz. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0777', 'Darlehen atyp. stiller Gesellsch.- Restlaufz. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('0780', 'Partiarische Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0781', 'Partiarische Darlehen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0784', 'Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0787', 'Partiarische Darlehen - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0800', 'Gezeichnetes Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0801', 'Ausst. Einl. a.d. gez. Kapital, nicht eingef. (Aktivausw.)'); -INSERT INTO gifi (accno,description) VALUES ('0810', 'Ausst. Einl. a.d. gez. Kapital, eingeford. (Aktivausw.)'); -INSERT INTO gifi (accno,description) VALUES ('0820', 'Ausst. Einl. a.d. gez. Kapital, nicht eingef. (Passivausw.)'); -INSERT INTO gifi (accno,description) VALUES ('0830', 'Ausst. Einl. a.d. gez. Kapital, eingef. (Passivausw.)'); -INSERT INTO gifi (accno,description) VALUES ('0839', 'Eingeforderte Nachschüsse'); -INSERT INTO gifi (accno,description) VALUES ('0840', 'Kapitalrücklage'); -INSERT INTO gifi (accno,description) VALUES ('0841', 'Kapitalrückl. durch Ausgabe von Anteilen über Nennbetrag'); -INSERT INTO gifi (accno,description) VALUES ('0842', 'Kap.Rückl. Schuldver. f. Wandl.- u. Optionsr. z. Erw. v. Ant'); -INSERT INTO gifi (accno,description) VALUES ('0843', 'Kapitalrückl. d. Zuzahl. gg. Gewähr e. Vorzuges f. Anteile'); -INSERT INTO gifi (accno,description) VALUES ('0844', 'Kapitalrückl. d. andere Zuzahlungen in das Eigenkapital'); -INSERT INTO gifi (accno,description) VALUES ('0845', 'Eingefordertes Nachschußkapital'); -INSERT INTO gifi (accno,description) VALUES ('0846', 'Gesetzliche Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('0847', 'Gesetzliche Rücklage 50/45% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0848', 'Gesetzliche Rücklage 30% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0849', 'Gesetzliche Rücklage 0% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0850', 'Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('0851', 'Satzungsmäßige Rücklagen'); -INSERT INTO gifi (accno,description) VALUES ('0852', 'Satzungsmäßige Rücklage 50/45% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0853', 'Satzungsmäßige Rücklage 30% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0854', 'Satzungsmäßige Rücklage 0% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0855', 'Andere Gewinnrücklagen 50/45% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0856', 'Eigenkapitalanteil von Wertaufholungen'); -INSERT INTO gifi (accno,description) VALUES ('0857', 'Eigenkapitalanteil von Preissteigerungsrücklagen'); -INSERT INTO gifi (accno,description) VALUES ('0858', 'Andere Gewinnrücklagen 30% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0859', 'Andere Gewinnrücklagen 0% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0860', 'Gewinnvortrag vor Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0862', 'Gewinnvortrag 50/45% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0864', 'Gewinnvortrag 30% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0866', 'Gewinnvortrag 0% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('0868', 'Verlustvortrag vor Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0869', 'Vorträge auf neue Rechnung (Bilanz)'); -INSERT INTO gifi (accno,description) VALUES ('0870', 'Festkapital (Personenges. Vollhafter / Einzelu.)'); -INSERT INTO gifi (accno,description) VALUES ('0880', 'Variables Kapital (Personenges. Vollhaft. / Einzelu.)'); -INSERT INTO gifi (accno,description) VALUES ('0890', 'Gesellsch.-Darlehen (Personenges. Vollhaft. / Einzelu.)'); -INSERT INTO gifi (accno,description) VALUES ('0900', 'Kommandit-Kapital (Personenges. Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('0910', 'Verlustausgleichskonto (Personenges. Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('0920', 'Gesellschafter-Darlehen (Personenges. Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('0930', 'Sonderposten mit Rücklageanteil'); -INSERT INTO gifi (accno,description) VALUES ('0931', 'Sonderposten mit Rücklageanteil §6b EStG'); -INSERT INTO gifi (accno,description) VALUES ('0932', 'Sonderposten mit Rücklageanteil Abschnitt 35 EStR'); -INSERT INTO gifi (accno,description) VALUES ('0933', 'Sonderposten mit Rücklageanteil §6dEStG'); -INSERT INTO gifi (accno,description) VALUES ('0934', 'Sonderposten mit Rücklageanteil §1 EntwLStG'); -INSERT INTO gifi (accno,description) VALUES ('0935', 'Sonderposten mit Rücklageanteil §3 Ausl-InvG'); -INSERT INTO gifi (accno,description) VALUES ('0936', 'Sonderposten mit Rücklageanteil §7d EStG'); -INSERT INTO gifi (accno,description) VALUES ('0937', 'Sonderposten mit Rücklageanteil §79 EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0938', 'Sonderposten mit Rücklageanteil §80 EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0939', 'Sonderposten mit Rücklageanteil §81 EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0940', 'Sonderposten mit Rücklageanteil §82 EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0941', 'Sonderposten mit Rücklageanteil §82a EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0942', 'Sonderposten mit Rücklageanteil §82d EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0943', 'Sonderposten mit Rücklageanteil §82e EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0944', 'Sonderposten mit Rücklageanteil §14 BerlinFG'); -INSERT INTO gifi (accno,description) VALUES ('0945', 'Sonderposten mit Rücklageanteil §3 ZonenRFG / §4-6 FördergebietsG'); -INSERT INTO gifi (accno,description) VALUES ('0946', 'Sonderposten mit Rücklageanteil §52 Abs. 5 EStG'); -INSERT INTO gifi (accno,description) VALUES ('0947', 'Sonderposten mit Rücklageanteil §7g Abs. 1 EStG'); -INSERT INTO gifi (accno,description) VALUES ('0948', 'Sonderposten mit Rücklageanteil §7g Abs. 3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('0949', 'Sonderposten mit Rücklageanteil §74 EStDV'); -INSERT INTO gifi (accno,description) VALUES ('0950', 'Rückstellungen für Pensionen und ähnliche Verpflichtungen'); -INSERT INTO gifi (accno,description) VALUES ('0955', 'Steuerrückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0957', 'Gewerbesteuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0963', 'Körperschaftsteuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0969', 'Rückstellungen für latente Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0970', 'Sonstige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0971', 'Rückst. unterl. Aufw. Instandhalt., Nachhol. in 3 Mon'); -INSERT INTO gifi (accno,description) VALUES ('0972', 'Rückst. unterl. Aufw. Instandhalt., Nachhol. in 4-12 Mon'); -INSERT INTO gifi (accno,description) VALUES ('0973', 'Rückstellungen für Abraum- und Abfallbeseitigung'); -INSERT INTO gifi (accno,description) VALUES ('0974', 'Rückstellungen für Gewährleistungen'); -INSERT INTO gifi (accno,description) VALUES ('0976', 'Rückst. f. drohende Verluste a. schwebenden Geschäften'); -INSERT INTO gifi (accno,description) VALUES ('0977', 'Rückstellungen für Abschluß- und Prüfungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0978', 'Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB'); -INSERT INTO gifi (accno,description) VALUES ('0979', 'Rückstellungen für den Umweltschutz'); -INSERT INTO gifi (accno,description) VALUES ('0980', 'Aktive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('0983', 'Abgrenzung aktive latente Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0984', 'Als Aufwand berücks. Zölle u. Verbrauchsst. a. Vorräte'); -INSERT INTO gifi (accno,description) VALUES ('0985', 'Als Aufwand berücks. Umsatzsteuer auf Anzahlungen'); -INSERT INTO gifi (accno,description) VALUES ('0986', 'Damnum / Disagio'); -INSERT INTO gifi (accno,description) VALUES ('0990', 'Passive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('0992', 'Wertber.n (zur unterjährigen Kostenverrechnung f. BWA)'); -INSERT INTO gifi (accno,description) VALUES ('0996', 'Pauschalwertberichtigung a. Ford. - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0997', 'Pauschalwertberichtigung a. Ford. - Restlaufz. größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0998', 'Einzelwertberichtigung a. Ford. - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0999', 'Einzelwertberichtigung a. Ford. - Restlaufz. größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1000', 'Kasse'); -INSERT INTO gifi (accno,description) VALUES ('1010', 'Nebenkasse 1'); -INSERT INTO gifi (accno,description) VALUES ('1020', 'Nebenkasse 2'); -INSERT INTO gifi (accno,description) VALUES ('1100', 'Postgiro'); -INSERT INTO gifi (accno,description) VALUES ('1110', 'Postgiro 1'); -INSERT INTO gifi (accno,description) VALUES ('1120', 'Postgiro 2'); -INSERT INTO gifi (accno,description) VALUES ('1130', 'Postgiro 3'); -INSERT INTO gifi (accno,description) VALUES ('1190', 'LZB-Guthaben'); -INSERT INTO gifi (accno,description) VALUES ('1195', 'Bundesbankguthaben'); -INSERT INTO gifi (accno,description) VALUES ('1200', 'Bank-Giro'); -INSERT INTO gifi (accno,description) VALUES ('1210', 'Bank-Giro 1'); -INSERT INTO gifi (accno,description) VALUES ('1220', 'Bank-Giro 2'); -INSERT INTO gifi (accno,description) VALUES ('1230', 'Bank-Giro 3'); -INSERT INTO gifi (accno,description) VALUES ('1300', 'Wechsel aus Lieferungen und Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('1301', 'Wechsel aus Lieferungen u. Leistungen - Restlaufz. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1302', 'Wechsel aus Lieferungen u. Leistungen - Restl. größer 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1305', 'Wechsel aus Lieferungen u. Leistungen, bundesbankfähig'); -INSERT INTO gifi (accno,description) VALUES ('1310', 'Besitzwechsel gg. verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('1311', 'Besitzwechsel gg. verbundenen Untern. - Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1312', 'Besitzwechsel gg. verbundenen Untern. - Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1315', 'Besitzwechsel gg. verb. Unternehmen, bundesbankfähig'); -INSERT INTO gifi (accno,description) VALUES ('1320', 'Besitzwechsel gg. Untern. m.d.e. Beteiligungsverh. best.'); -INSERT INTO gifi (accno,description) VALUES ('1321', 'Besitzwechsel gg. U. m.d.e. Beteilig. best. - Restl. b. 1 J'); -INSERT INTO gifi (accno,description) VALUES ('1322', 'Besitzwechsel gg. U. m.d.e. Beteilig. best. - Restl. gr. 1 J'); -INSERT INTO gifi (accno,description) VALUES ('1325', 'Besitzwechsel gg. U. m.d.e. Beteilig. best., bundsbankfähig'); -INSERT INTO gifi (accno,description) VALUES ('1327', 'Finanzwechsel'); -INSERT INTO gifi (accno,description) VALUES ('1330', 'Schecks'); -INSERT INTO gifi (accno,description) VALUES ('1340', 'Anteile an verb. Unternehmen (Umlaufvermögen)'); -INSERT INTO gifi (accno,description) VALUES ('1344', 'Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft'); -INSERT INTO gifi (accno,description) VALUES ('1345', 'Eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('1348', 'Sonstige Wertpapiere'); -INSERT INTO gifi (accno,description) VALUES ('1350', 'GmbH-Anteile zum kurzfristigen Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('1352', 'Genossenschaftsanteile zum kurzfristigen Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('1355', 'Ansprüche aus Rückdeckungsversicherungen'); -INSERT INTO gifi (accno,description) VALUES ('1360', 'Geldtransit Bank'); -INSERT INTO gifi (accno,description) VALUES ('1361', 'Geldtransit Bank 1'); -INSERT INTO gifi (accno,description) VALUES ('1362', 'Geldtransit Bank 2'); -INSERT INTO gifi (accno,description) VALUES ('1363', 'Geldtransit Bank 3'); -INSERT INTO gifi (accno,description) VALUES ('1369', 'Interne Umbuchung'); -INSERT INTO gifi (accno,description) VALUES ('1370', 'Verrechnungskonto Gewinnermittlung §4/3 EStG, ergebniswirksam'); -INSERT INTO gifi (accno,description) VALUES ('1371', 'Verrechnungskonto für Gewinnermittl. §4/3EStG, nicht ergebniswirksam'); -INSERT INTO gifi (accno,description) VALUES ('1380', 'Überleitungskonto Kostenstelle'); -INSERT INTO gifi (accno,description) VALUES ('1390', 'Verrechnungskonto Ist-Versteuerung'); -INSERT INTO gifi (accno,description) VALUES ('1400', 'Forderungen aus Lief. und Leist. Kundengruppe 0'); -INSERT INTO gifi (accno,description) VALUES ('1401', 'Forderungen aus Lief. und Leist. Kundengruppe 1'); -INSERT INTO gifi (accno,description) VALUES ('1402', 'Forderungen aus Lief. und Leist. Kundengruppe 2'); -INSERT INTO gifi (accno,description) VALUES ('1410', 'Forderungen aus Lief. und Leist. ohne Kontokorrent'); -INSERT INTO gifi (accno,description) VALUES ('1450', 'Forderungen nach §11, Abs.1 Satz 2 EStG für § 4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1451', 'Ford.a.Lief.u.Leist. ohne Kontokorrent - Restlaufz. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1455', 'Ford.a.Lief.u.Leist. ohne Kontokorrent - Restlaufz. gr.1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1460', 'Zweifelhafte Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('1461', 'Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1465', 'Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1470', 'Ford.a.Lief.u.Leist. gg. verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('1471', 'Ford.a.Lief.u.Leist. gg. verb. Untern. - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1475', 'Ford.a.Lief.u.Leist. gg. verb. Untern. - Restl. größer 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1478', 'Wertber. a. Ford.a.L.u.L. gg. verb. U. - Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1479', 'Wertber. a. Ford.a.L.u.L. gg. verb. U. - Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1480', 'Ford.a.L.u.L. gg. Untern. m.d.e. Beteiligungsverh. best.'); -INSERT INTO gifi (accno,description) VALUES ('1481', 'Ford.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. b. 1 J'); -INSERT INTO gifi (accno,description) VALUES ('1485', 'Ford.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. gr. 1 J'); -INSERT INTO gifi (accno,description) VALUES ('1488', 'Wertber. a. Ford. Restl. b. 1 J. gg. U. m.d.e. Beteilig.'); -INSERT INTO gifi (accno,description) VALUES ('1489', 'Wertber. a. Ford. Restl. gr. 1 J. gg. U. m.d.e. Beteilig.'); -INSERT INTO gifi (accno,description) VALUES ('1490', 'Ford.a.Lief.u.Leist. gegen Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('1491', 'Ford.a.Lief.u.Leist. gg. Gesellsch.- Restlaufz. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1495', 'Ford.a.Lief.u.Leist. gg. Gesellsch.- Restlaufz. größer 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1499', 'Gegenkonto 14510-14980 bei Aufteilung Debitoren'); -INSERT INTO gifi (accno,description) VALUES ('1500', 'Sonstige Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('1501', 'Sonstige Vermögensgegenstände - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1502', 'Sonstige Vermögensgegenstände - Restlaufz. größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1503', 'Ford. gg. Vorstandsmitgl. u. Geschäftsf. - Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1504', 'Ford. gg. Vorstandsmitgl. u. Geschäftsf. - Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1505', 'Ford. gg. Aufsichtsrats- u. Beiratsmitgl. - Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1506', 'Ford. gg. Aufsichtsrats- u. Beiratsmitgl. - Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1507', 'Ford. gg. Gesellschafter - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1508', 'Ford. gg. Gesellschafter - Restlaufzeit größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1510', 'Geleistete Anzahlungen auf Vorräte'); -INSERT INTO gifi (accno,description) VALUES ('1511', 'Geleistete Anzahlungen, 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1516', 'Geleistete Anzahlungen, 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1517', 'Geleistete Anzahlungen, 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1521', 'Agenturwarenabrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1525', 'Kautionen'); -INSERT INTO gifi (accno,description) VALUES ('1526', 'Kautionen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1527', 'Kautionen - Restlaufzeit größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1530', 'Forderungen gegen Personal'); -INSERT INTO gifi (accno,description) VALUES ('1531', 'Forderungen gegen Personal - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1537', 'Forderungen gegen Personal - Restlaufzeit größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1540', 'Steuerüberzahlungen'); -INSERT INTO gifi (accno,description) VALUES ('1542', 'Steuererstattungsansprüche gg. anderen EU-Ländern'); -INSERT INTO gifi (accno,description) VALUES ('1545', 'Umsatzsteuerforderungen'); -INSERT INTO gifi (accno,description) VALUES ('1547', 'Forderungen aus entrichteten Verbrauchssteuern'); -INSERT INTO gifi (accno,description) VALUES ('1548', 'Vorsteuer im Folgejahr abziehbar'); -INSERT INTO gifi (accno,description) VALUES ('1549', 'Körperschaftsteuerrückforderung'); -INSERT INTO gifi (accno,description) VALUES ('1550', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('1551', 'Darlehen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1555', 'Darlehen - Restlaufzeit größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1560', 'Aufzuteilende Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1561', 'Aufzuteilende Vorsteuer, 7%'); -INSERT INTO gifi (accno,description) VALUES ('1562', 'Aufzuteilende Vorsteuer aus ig. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('1565', 'Aufzuteilende Vorsteuer, 16 %'); -INSERT INTO gifi (accno,description) VALUES ('1566', 'Aufzuteilende Vorsteuer, 15 %'); -INSERT INTO gifi (accno,description) VALUES ('1570', 'Abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1571', 'Abziehbare Vorsteuer, 7%'); -INSERT INTO gifi (accno,description) VALUES ('1572', 'Abziehbare Vorsteuer aus ig. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('1573', 'Abziehbare Vorsteuer aus ig. Erwerb, 16%'); -INSERT INTO gifi (accno,description) VALUES ('1575', 'Abziehbare Vorsteuer, 16%'); -INSERT INTO gifi (accno,description) VALUES ('1576', 'Abziehbare Vorsteuer, 15%'); -INSERT INTO gifi (accno,description) VALUES ('1577', 'Vorsteuer nach allg. Durchschnittssätzen UStVA KZ 63'); -INSERT INTO gifi (accno,description) VALUES ('1578', 'Berichtigung des VSt-Abzugs früherer Jahre UStVA KZ 64'); -INSERT INTO gifi (accno,description) VALUES ('1580', 'Gegenkonto Vorsteuer § 4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1581', 'Auflösung Vorsteuer aus Vorjahr § 4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1584', 'Abziehb. VSt. a. ig. Erw. v. Neufahrz. v. Lief. ohne USt-ID'); -INSERT INTO gifi (accno,description) VALUES ('1586', 'Kürzung BerlinFG'); -INSERT INTO gifi (accno,description) VALUES ('1588', 'Bezahlte Einfuhrumsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1590', 'Durchlaufende Posten'); -INSERT INTO gifi (accno,description) VALUES ('1593', 'Verrechnungskto erhalt. Anzahl. b. Buchung ü. Kundenkto'); -INSERT INTO gifi (accno,description) VALUES ('1594', 'Forderungen gegen verbundene Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('1595', 'Ford. gg. verbundene Unternehmen - Restlaufz. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1596', 'Ford. gg. verbundene Unternehmen - Restlaufz. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1597', 'Ford. gg. Untern. mit denen ein Beteiligungsverh. besteht'); -INSERT INTO gifi (accno,description) VALUES ('1598', 'Ford. gg. U. m.d.e. Beteiligungsv. best. - Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1599', 'Ford. gg. U. m.d.e. Beteiligungsv. best. - Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1600', 'Verb. aus Lief. und Leist. Lieferantengruppe 0'); -INSERT INTO gifi (accno,description) VALUES ('1601', 'Verb. aus Lief. und Leist. Lieferantengruppe 1'); -INSERT INTO gifi (accno,description) VALUES ('1602', 'Verb. aus Lief. und Leist. Lieferantengruppe 2'); -INSERT INTO gifi (accno,description) VALUES ('1610', 'Verb.a.L.u.L. ohne Kontokorrent'); -INSERT INTO gifi (accno,description) VALUES ('1624', 'Verbindlichkeiten aus Lief. u. Leist. für Investitionen für §4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1625', 'Verb.a.L.u.L. ohne Kontokorrent - Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1626', 'Verb.a.L.u.L. ohne Kontokorrent - Restlaufz. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1628', 'Verb.a.L.u.L. ohne Kontokorrent - Restlaufz. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1630', 'Verb.a.Lief.u.Leist. gg. verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('1631', 'Verb.a.L.u.L. gg. verb. Untern. - Restlaufz. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1635', 'Verb.a.L.u.L. gg. verb. Untern. - Restlaufz. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1638', 'Verb.a.L.u.L. gg. verb. Untern. - Restlaufz. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1640', 'Verb.a.L.u.L. gg. Untern. m.d.e. Beteiligungsverh. best.'); -INSERT INTO gifi (accno,description) VALUES ('1641', 'Verb.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. b. 1 J'); -INSERT INTO gifi (accno,description) VALUES ('1645', 'Verb.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. 1 b 5 J'); -INSERT INTO gifi (accno,description) VALUES ('1648', 'Verb.a.L.u.L. gg. U. m.d.e. Beteilig. best. - Restl. gr. 5 J'); -INSERT INTO gifi (accno,description) VALUES ('1650', 'Verb.a.Lief.u.Leist. gegen Gesellschaftern'); -INSERT INTO gifi (accno,description) VALUES ('1651', 'Verb.a.Lief.u.Leist. gg. Gesellsch. - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1655', 'Verb.a.Lief.u.Leist. gg. Gesellsch. - Restl. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1658', 'Verb.a.Lief.u.Leist. gg. Gesellsch. - Restl. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1659', 'Gegenkonto 16250-16580 bei Aufteilung Kreditoren-Konto'); -INSERT INTO gifi (accno,description) VALUES ('1660', 'Schuldwechsel'); -INSERT INTO gifi (accno,description) VALUES ('1661', 'Schuldwechsel - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1680', 'Schuldwechsel - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1690', 'Schuldwechsel - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1700', 'Sonstige Verbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('1701', 'Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1702', 'Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1703', 'Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1704', 'Sonstige Verbindlichkeiten, z.B. nach §11,Abs.2,2 EStG für §4/3'); -INSERT INTO gifi (accno,description) VALUES ('1705', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('1706', 'Darlehen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1707', 'Darlehen - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1708', 'Darlehen - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1709', 'Gewinnverfügungskonto stiller Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('1710', 'Erhaltene Anzahlungen (Verbindlichkeiten)'); -INSERT INTO gifi (accno,description) VALUES ('1711', 'Erhaltene verst. Anzahl., 7% USt (Verbindlichkeiten)'); -INSERT INTO gifi (accno,description) VALUES ('1716', 'Erhaltene verst. Anzahl., 15% USt (Verbindlichkeiten)'); -INSERT INTO gifi (accno,description) VALUES ('1717', 'Erhaltene verst. Anzahl., 16% USt (Verbindlichkeiten)'); -INSERT INTO gifi (accno,description) VALUES ('1719', 'Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1720', 'Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1721', 'Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1722', 'Erhaltene Anzahlungen (von Vorräten offen abgesetzt)'); -INSERT INTO gifi (accno,description) VALUES ('1731', 'Agenturwarenabrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1732', 'Erhaltene Kautionen'); -INSERT INTO gifi (accno,description) VALUES ('1733', 'Erhaltene Kautionen - Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1734', 'Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1735', 'Erhaltene Kautionen - Restlaufzeit größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1736', 'Verbindlichkeiten aus Betriebsteuern und Abgaben'); -INSERT INTO gifi (accno,description) VALUES ('1737', 'Verb. aus Betriebsteuern u. Abgaben - Restlaufz. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1738', 'Verb. aus Betriebsteuern u. Abgaben - Restlaufz. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1739', 'Verb. aus Betriebsteuern u. Abgaben - Restl. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1740', 'Verbindlichkeiten aus Lohn und Gehalt'); -INSERT INTO gifi (accno,description) VALUES ('1741', 'Verbindlichkeiten aus Lohn- und Kirchensteuer'); -INSERT INTO gifi (accno,description) VALUES ('1742', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit'); -INSERT INTO gifi (accno,description) VALUES ('1743', 'Verb. im Rahmen der sozialen Sicherheit - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1744', 'Verb. im Rahmen der sozialen Sicherheit - Restl. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1745', 'Verb. im Rahmen der sozialen Sicherheit - Restl. gr. 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('1746', 'Verbindlichkeiten aus Einbehaltungen'); -INSERT INTO gifi (accno,description) VALUES ('1747', 'Verbindlichkeiten für Verbrauchssteuern'); -INSERT INTO gifi (accno,description) VALUES ('1750', 'Verbindlichkeiten aus Vermögensbildung'); -INSERT INTO gifi (accno,description) VALUES ('1751', 'Verb. aus Vermögensbildung - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1752', 'Verb. aus Vermögensbildung - Restlaufz. 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1753', 'Verb. aus Vermögensbildung - Restlaufz. größer 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1755', 'Lohn- und Gehaltsverrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1758', 'Umsatzsteuerabzugsverfahren, 16% Umsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1759', 'Umsatzsteuerabzugsverfahren, 15% Umsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1760', 'Umsatzsteuer nicht fällig'); -INSERT INTO gifi (accno,description) VALUES ('1761', 'Umsatzsteuer nicht fällig , 7%'); -INSERT INTO gifi (accno,description) VALUES ('1762', 'Umsatzsteuer nicht fällig a.i. Inland steuerpfl. EU-Lief.'); -INSERT INTO gifi (accno,description) VALUES ('1763', 'Umsatzsteuer nicht fällig a.i. Inland steuerpfl. EU-Lief., 16%'); -INSERT INTO gifi (accno,description) VALUES ('1765', 'Umsatzsteuer nicht fällig, 16%'); -INSERT INTO gifi (accno,description) VALUES ('1766', 'Umsatzsteuer nicht fällig, 15%'); -INSERT INTO gifi (accno,description) VALUES ('1767', 'Umsatzsteuer a.i. and. EU-Land steuerpfl. Lief.'); -INSERT INTO gifi (accno,description) VALUES ('1768', 'Umsatzsteuer a.i. and. EU-Land steuerpfl. sonst. Lief./Werkl.'); -INSERT INTO gifi (accno,description) VALUES ('1769', 'Steuerzahlungen an andere EU-Länder'); -INSERT INTO gifi (accno,description) VALUES ('1770', 'Umsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1771', 'Umsatzsteuer, 7%'); -INSERT INTO gifi (accno,description) VALUES ('1772', 'Umsatzsteuer aus ig. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('1773', 'Umsatzsteuer aus ig. Erwerb, 16%'); -INSERT INTO gifi (accno,description) VALUES ('1775', 'Umsatzsteuer, 16%'); -INSERT INTO gifi (accno,description) VALUES ('1776', 'Umsatzsteuer, 15%'); -INSERT INTO gifi (accno,description) VALUES ('1777', 'Umsatzsteuer aus im Inland steuerpfl. EU-Lieferungen'); -INSERT INTO gifi (accno,description) VALUES ('1778', 'Umsatzsteuer aus im Inland steuerpfl. EU-Lieferungen, 16%'); -INSERT INTO gifi (accno,description) VALUES ('1779', 'Umsatzsteuer aus ig. Erwerb ohne Vorsteuerabzug'); -INSERT INTO gifi (accno,description) VALUES ('1780', 'Umsatzsteuer - Vorauszahlungen'); -INSERT INTO gifi (accno,description) VALUES ('1781', 'Umsatzsteuer - Vorauszahlungen 1/11'); -INSERT INTO gifi (accno,description) VALUES ('1782', 'Nachsteuer, UStVA KZ 65'); -INSERT INTO gifi (accno,description) VALUES ('1783', 'In Rechnung unber. ausgewiesene und geschuldete Steuer, UStVA KZ 69'); -INSERT INTO gifi (accno,description) VALUES ('1784', 'Umsatzsteuer aus ig. Erw. v. Neufahrz. v. Lief. ohne USt-ID'); -INSERT INTO gifi (accno,description) VALUES ('1788', 'Einfuhrumsatzsteuer aufgeschoben bis'); -INSERT INTO gifi (accno,description) VALUES ('1789', 'Umsatzsteuer laufendes Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1790', 'Umsatzsteuer Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('1791', 'Umsatzsteuer frühere Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1792', 'Abgrenzung für Grundstücke'); -INSERT INTO gifi (accno,description) VALUES ('1794', 'Abgrenzung für immaterielle Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('1795', 'Abgrenzung für Bauten auf eigenen Grundstücken'); -INSERT INTO gifi (accno,description) VALUES ('1796', 'Abgrenzung für andere Anlagen, B.u.G. Ausstattung'); -INSERT INTO gifi (accno,description) VALUES ('1797', 'Abgrenzung für Bauten auf fremden Grundstücken'); -INSERT INTO gifi (accno,description) VALUES ('1798', 'Abgrenzung für technische Anlagen und Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('1799', 'Sonstige Verrechnungskonten (Interimskonten)'); -INSERT INTO gifi (accno,description) VALUES ('1793', 'Verrechnungskto geleist. Anzahl. bei Buchung über Lief.Kto.'); -INSERT INTO gifi (accno,description) VALUES ('1800', 'Privatentn. allg. (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1810', 'Privatsteuern (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1820', 'Sonderausg. beschr. abzugsf. (Privat Vollhaft./Einzelu.)'); -INSERT INTO gifi (accno,description) VALUES ('1830', 'Sonderausg. unbeschr. abzugsf. (Privat Vollhaft./Einzelu.)'); -INSERT INTO gifi (accno,description) VALUES ('1840', 'Privatspenden (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1850', 'Außergewöhnliche Belastungen (Privat Vollhaft. / Einzelunt.)'); -INSERT INTO gifi (accno,description) VALUES ('1860', 'Grundstücksaufwand (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1870', 'Grundstücksertrag (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1880', 'Eigenverbrauch (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1890', 'Privateinlagen (Privat Vollhafter / Einzelunternehmer)'); -INSERT INTO gifi (accno,description) VALUES ('1900', 'Privatentnahmen allgemein (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1910', 'Privatsteuern (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1920', 'Sonderausgaben beschränkt abzugsf. (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1930', 'Sonderausgaben unbeschränkt abzugsf. (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1940', 'Privatspenden (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1950', 'Außergewöhnliche Belastungen (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1960', 'Grundstücksaufwand (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1970', 'Grundstücksertrag (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1980', 'Eigenverbrauch (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('1990', 'Privateinlagen (Privat Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('2000', 'Außerordentliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2010', 'Betriebsfremde Aufw. (soweit nicht außerordentlich)'); -INSERT INTO gifi (accno,description) VALUES ('2020', 'Periodenfremde Aufw. (soweit nicht außerordentlich)'); -INSERT INTO gifi (accno,description) VALUES ('2100', 'Zinsen und ähnliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2103', 'Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2104', 'Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2107', 'Zinsaufwendungen §233a AO betriebliche Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2108', 'Zinsaufw. §233a, §234, §237 AO Personenst. §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('2109', 'Zinsaufwendungen an verbundene Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2110', 'Zinsaufwendungen für kurzfristige Verbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('2118', 'In Dauerschuldzins. umqualif. Zinsen a. kurzfristige Verb.'); -INSERT INTO gifi (accno,description) VALUES ('2119', 'Zinsaufw. f. kurzfristige Verb. an verbunden Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2120', 'Zinsaufwendungen für langfristige Verbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('2127', 'Renten u. dauernde Last. a. Gründung/Erwerb §8GewStG'); -INSERT INTO gifi (accno,description) VALUES ('2128', 'Zinsaufw. an Mitu. f. Hingabe v. langfrist. Kapital §15 EStG'); -INSERT INTO gifi (accno,description) VALUES ('2129', 'Zinsaufw. f. langfristige Verb. an verbundene Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2130', 'Diskontaufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2139', 'Diskontaufwendungen an verbundene Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2140', 'Zinsähnliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2149', 'Zinsähnliche Aufwendungen an verbundene Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2150', 'Aufwendungen aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('2170', 'Nicht abziehb. VSt a. Zinsen u. ähnl. Aufw.'); -INSERT INTO gifi (accno,description) VALUES ('2171', 'Nicht abziehb. VSt, 7% a. Zinsen u. ähnl. Aufw.'); -INSERT INTO gifi (accno,description) VALUES ('2175', 'Nicht abziehb. VSt. 16% a. Zinsen u. ähnl. Aufw.'); -INSERT INTO gifi (accno,description) VALUES ('2176', 'Nicht abziehb. VSt, 15% a. Zinsen u. ähnl. Aufw.'); -INSERT INTO gifi (accno,description) VALUES ('2200', 'Körperschaftsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2203', 'Körperschaftsteuer für Vorjahre'); -INSERT INTO gifi (accno,description) VALUES ('2205', 'Anrechenbare Körperschaftssteuer auf vereinnahmte Kapitalerträge'); -INSERT INTO gifi (accno,description) VALUES ('2208', 'Solidaritätszuschlag'); -INSERT INTO gifi (accno,description) VALUES ('2209', 'Solidaritätszuschlag für Vorjahre'); -INSERT INTO gifi (accno,description) VALUES ('2210', 'Kapitalertragsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2213', 'Anrechenbarer Solidaritätszuschlag auf Kapitalertragssteuer'); -INSERT INTO gifi (accno,description) VALUES ('2215', 'Zinsabschlagsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2218', 'Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2223', 'Vermögensteuer für Vorjahre'); -INSERT INTO gifi (accno,description) VALUES ('2280', 'Steuernachz. Vorjahre f. Steuern v. Einkommen u. Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('2282', 'Steuererstatt. Vorjahre f. Steuern v. Einkommen u. Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('2284', 'Erträge a. Aufl. v. Rückst. f. Steuern v. Eink. u. Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('2285', 'Steuernachzahlung Vorjahre für sonstige Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2287', 'Steuererstattung Vorjahre für sonstige Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2289', 'Erträge a. d. Auflösung v. Rückstell. f. sonstige Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2300', 'Sonstige Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2307', 'Sonstige Aufwendungen betriebsfremd und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2309', 'Sonstige Aufwendungen unregelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2310', 'Anlagenabgänge (Restbuchwert und Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('2315', 'Anlagenabgänge (Restbuchwert bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('2320', 'Verluste a. Abgang v. Gegenst. d. Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('2325', 'Verluste a. Abgang v. Gegenst. d. Umlaufv. (außer Vorräte)'); -INSERT INTO gifi (accno,description) VALUES ('2340', 'Einstell. in Sonderpost. m. Rücklageant. (steuerfr. Rückl.)'); -INSERT INTO gifi (accno,description) VALUES ('2341', 'Einstell. in Sonderpost. m. Rücklageant. (Ansparabschreibungen)'); -INSERT INTO gifi (accno,description) VALUES ('2345', 'Einstell. in Sonderpost. m. Rücklageant. (Sonderabschr.)'); -INSERT INTO gifi (accno,description) VALUES ('2350', 'Grundstücksaufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2375', 'Grundsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2380', 'Spenden, steuerlich nicht absetzbar'); -INSERT INTO gifi (accno,description) VALUES ('2381', 'Beiträge u. Spenden f. wissenschaftl. u. kulturelle Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2382', 'Beiträge u. Spenden f. mildtätige Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2383', 'Beiträge u. Spenden f. kirchl., religiöse u. gemeinn. Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2384', 'Beiträge u. Spenden an politische Parteien'); -INSERT INTO gifi (accno,description) VALUES ('2385', 'Nicht abziehbare Hälfte der Aufsichtsratsvergütungen'); -INSERT INTO gifi (accno,description) VALUES ('2386', 'Abziehbare Aufsichtsratsvergütungen'); -INSERT INTO gifi (accno,description) VALUES ('2400', 'Forderungsverluste (übliche Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2401', 'Forderungsverluste, 7% USt (übliche Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2402', 'Ford.Verl. a. steuerfr. EU-Lief. (übliche Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2403', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 7% USt (übl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2404', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 15%+16%USt (übl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2405', 'Forderungsverluste, 15%+16% USt (übliche Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2406', 'Forderungsverluste, 16% USt (übliche Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2407', 'Forderungsverluste, 15% USt (übliche Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2408', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 16%USt (übl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2409', 'Ford.Verl. a.i. Inl. steuerpfl. EU-Lief., 15%USt (übl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('2430', 'Forderungsverlust unüblich hoch'); -INSERT INTO gifi (accno,description) VALUES ('2450', 'Einstellungen in Pauschalwertberichtigung zu Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('2451', 'Einstellungen in Einzelwertberichtigung zu Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('2490', 'Aufwendungen aus Verlustübernahme'); -INSERT INTO gifi (accno,description) VALUES ('2492', 'Abgef. Gew. aufgrund einer Gewinngemeinschaft'); -INSERT INTO gifi (accno,description) VALUES ('2493', 'Abgef. Gew. a. stille Gesellschafter §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('2494', 'Abgef. Gew. a. Gewinn- oder Teilgewinnabführungsvertr.'); -INSERT INTO gifi (accno,description) VALUES ('2495', 'Einst. in die Kapitalrückl. n. Vorschr. d. vereinf. Kap.Herabs.'); -INSERT INTO gifi (accno,description) VALUES ('2496', 'Einst. in die gesetzliche Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('2497', 'Einst. in die satzungsmäßige Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('2498', 'Einst. in die Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('2499', 'Einst. in andere Gewinnrücklagen'); -INSERT INTO gifi (accno,description) VALUES ('2500', 'Außerordentliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2510', 'Betriebsfremde Erträge (soweit nicht außerordentlich)'); -INSERT INTO gifi (accno,description) VALUES ('2520', 'Periodenfremde Erträge (soweit nicht außerordentlich)'); -INSERT INTO gifi (accno,description) VALUES ('2600', 'Erträge aus Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('2617', 'Gewinne a.Ant. an nicht steuerbefr. inländischen KG §9Nr.2aGewStG'); -INSERT INTO gifi (accno,description) VALUES ('2618', 'Gewinnanteile aus Mitunternehmerschaften §9 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('2619', 'Erträge aus Beteiligungen an verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2620', 'Ertr. a. and. Wertpap. u. Ausl. d. Finanzanlageverm.'); -INSERT INTO gifi (accno,description) VALUES ('2649', 'Ertr. a. and. Wertpap. u. Ausl. d. Fin.Anl.Verm. a. verb. U.'); -INSERT INTO gifi (accno,description) VALUES ('2650', 'Sonstige Zinsen und ähnliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2657', 'Zinserträge §233a AO betriebliche Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2658', 'Zinserträge §233a AO Körperschaftsteuer / Vermögensteuer'); -INSERT INTO gifi (accno,description) VALUES ('2659', 'Sonstige Zinsen u. ähnliche Erträge aus verb. Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2660', 'Erträge aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('2670', 'Diskonterträge'); -INSERT INTO gifi (accno,description) VALUES ('2679', 'Diskonterträge aus verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2680', 'Zinsähnliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2689', 'Zinsähnliche Erträge aus verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2700', 'Sonstige Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2705', 'Sonstige Erträge betrieblich und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2707', 'Sonstige Erträge betriebsfremd und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2709', 'Sonstige Erträge unregelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2710', 'Erträge aus Zuschreibungen des Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('2715', 'Erträge aus Zuschreibungen des Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('2720', 'Ertr. a. Abgang v. Gegenst. d. Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('2725', 'Ertr. a. Abgang v. Gegenst. d. Umlaufv.s (außer Vorräte)'); -INSERT INTO gifi (accno,description) VALUES ('2730', 'Ertr. a. Herabs. d. Pauschalwertber. zu Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('2731', 'Ertr. a. Herabs. d. Einzelwertber. zu Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('2732', 'Erträge aus abgeschriebenen Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('2735', 'Erträge aus der Auflösung von Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('2739', 'Erträge aus der Auflösung von Sonderpost. m. Rücklageant. (Ansparabschr.)'); -INSERT INTO gifi (accno,description) VALUES ('2740', 'Ertr. a. Aufl. v. Sonderp. m. Rückl.Ant. (steuerfr. Rückl.)'); -INSERT INTO gifi (accno,description) VALUES ('2741', 'Ertr. a. Aufl. v. Sonderp. m. Rückl.Ant. (Sonderabschr.)'); -INSERT INTO gifi (accno,description) VALUES ('2742', 'Versicherungsentschädigungen'); -INSERT INTO gifi (accno,description) VALUES ('2743', 'Investitionszuschüsse (steuerpflichtig)'); -INSERT INTO gifi (accno,description) VALUES ('2744', 'Investitionszulagen (steuerfrei)'); -INSERT INTO gifi (accno,description) VALUES ('2745', 'Erträge aus Kapitalherabsetzung'); -INSERT INTO gifi (accno,description) VALUES ('2750', 'Grundstückserträge'); -INSERT INTO gifi (accno,description) VALUES ('2780', 'Steuererstattung Vorjahre f. Steuern vom Eink. u. Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('2785', 'Steuererstattung Vorjahre f. sonstige Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2790', 'Erträge aus Verlustübernahme'); -INSERT INTO gifi (accno,description) VALUES ('2792', 'Erh. Gew. aufgrund einer Gewinngemeinschaft'); -INSERT INTO gifi (accno,description) VALUES ('2794', 'Erh. Gew. aufgrund eines Gew.- oder Teilgew.Abführ.Vertr.'); -INSERT INTO gifi (accno,description) VALUES ('2795', 'Entnahmen aus der Kapitalrücklage'); -INSERT INTO gifi (accno,description) VALUES ('2796', 'Entnahmen aus der gesetzlichen Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('2797', 'Entnahmen aus satzungsgemäßen Rücklagen'); -INSERT INTO gifi (accno,description) VALUES ('2798', 'Entnahmen aus der Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('2799', 'Entnahmen aus anderen Gewinnrücklagen'); -INSERT INTO gifi (accno,description) VALUES ('2860', 'Gewinnvortrag nach Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('2862', 'Gewinnvortrag 50/45% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('2864', 'Gewinnvortrag 30% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('2866', 'Gewinnvortrag 0% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('2868', 'Verlustvortrag nach Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('2869', 'Vorträge auf neue Rechnung (GuV)'); -INSERT INTO gifi (accno,description) VALUES ('2870', 'Ausschüttung'); -INSERT INTO gifi (accno,description) VALUES ('2890', 'Verrechneter kalkulatorischer Unternehmerlohn'); -INSERT INTO gifi (accno,description) VALUES ('2891', 'Verrechnete kalkulatorische Miete und Pacht'); -INSERT INTO gifi (accno,description) VALUES ('2892', 'Verrechnete kalkulatorische Zinsen'); -INSERT INTO gifi (accno,description) VALUES ('2893', 'Verrechnete kalkulatorische Abschreibung'); -INSERT INTO gifi (accno,description) VALUES ('2894', 'Verrechnete kalkulatorische Wagnisse'); -INSERT INTO gifi (accno,description) VALUES ('2895', 'Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter'); -INSERT INTO gifi (accno,description) VALUES ('3000', 'Roh-, Hilfs- und Betriebsstoffe'); -INSERT INTO gifi (accno,description) VALUES ('3090', 'Energiestoffe (Fertigung)'); -INSERT INTO gifi (accno,description) VALUES ('3100', 'Fremdleistungen'); -INSERT INTO gifi (accno,description) VALUES ('3150', 'Leistungen von ausländischen Unternehmen (Nullregelung)'); -INSERT INTO gifi (accno,description) VALUES ('3200', 'Wareneingang'); -INSERT INTO gifi (accno,description) VALUES ('3300', 'Wareneingang, 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3340', 'Wareneingang, 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3400', 'Wareneingang, 15%+16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3410', 'Wareneingang, 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3420', 'Innergem. Erwerb, 7% VSt u. 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('3425', 'Innergem. Erwerb, 15%+16% VSt u. 15%+16% USt'); -INSERT INTO gifi (accno,description) VALUES ('3430', 'Innergem. Erwerb, ohne VSt-Abzug u. 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('3431', 'Innergem. Erwerb, 16% VSt u. 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3433', 'Innergem. Erwerb, 15% VSt u. 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3435', 'Innergem. Erwerb, ohne VSt-Abzug u. 15%+16% USt'); -INSERT INTO gifi (accno,description) VALUES ('3436', 'Innergem. Erwerb, ohne VSt-Abzug u. 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3437', 'Innergem. Erwerb, ohne VSt-Abzug u. 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3440', 'Innergem. Erw. v. Neufahrz. v. Lief. ohne USt-ID, 15%+16% USt'); -INSERT INTO gifi (accno,description) VALUES ('3441', 'Innergem. Erw. v. Neufahrz. v. Lief. ohne USt-ID, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3442', 'Innergem. Erw. v. Neufahrz. v. Lief. ohne USt-ID, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3500', 'Wareneingang, 5% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3530', 'Wareneingang, 9% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3540', 'Wareneingang, 9,5% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3550', 'Steuerfreier innergemeinschaftlicher Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('3600', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3610', 'Nicht abziehbare Vorsteuer, 7%'); -INSERT INTO gifi (accno,description) VALUES ('3650', 'Nicht abziehbare Vorsteuer, 16%'); -INSERT INTO gifi (accno,description) VALUES ('3660', 'Nicht abziehbare Vorsteuer, 15%'); -INSERT INTO gifi (accno,description) VALUES ('3700', 'Nachlässe'); -INSERT INTO gifi (accno,description) VALUES ('3710', 'Nachlässe, 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3720', 'Nachlässe, 15%+16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3722', 'Nachlässe, 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3723', 'Nachlässe, 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3724', 'Nachlässe aus ig. Erwerb, 7% VSt und 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('3725', 'Nachlässe aus ig. Erwerb, 15%+16% VSt und 15%+16% USt'); -INSERT INTO gifi (accno,description) VALUES ('3726', 'Nachlässe aus ig. Erwerb, 16% VSt und 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3727', 'Nachlässe aus ig. Erwerb, 15% VSt und 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('3730', 'Erhaltene Skonti'); -INSERT INTO gifi (accno,description) VALUES ('3731', 'Erhaltene Skonti, 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3735', 'Erhaltene Skonti, 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3736', 'Erhaltene Skonti, 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3740', 'Erhaltene Boni'); -INSERT INTO gifi (accno,description) VALUES ('3750', 'Erhaltene Boni, 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3760', 'Erhaltene Boni, 15%+16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3762', 'Erhaltene Boni, 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3764', 'Erhaltene Boni, 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3770', 'Erhaltene Rabatte'); -INSERT INTO gifi (accno,description) VALUES ('3780', 'Erhaltene Rabatte, 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3790', 'Erhaltene Rabatte, 15%+16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3792', 'Erhaltene Rabatte, 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3794', 'Erhaltene Rabatte, 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3800', 'Anschaffungsnebenkosten'); -INSERT INTO gifi (accno,description) VALUES ('3830', 'Leergut'); -INSERT INTO gifi (accno,description) VALUES ('3850', 'Zölle und Einfuhrabgaben'); -INSERT INTO gifi (accno,description) VALUES ('3960', 'Bestandsv. Roh-, Hilfs- u. Betriebsstoffe / bezogene Waren'); -INSERT INTO gifi (accno,description) VALUES ('3970', 'Bestand Roh-, Hilfs- und Betriebsstoffe'); -INSERT INTO gifi (accno,description) VALUES ('3980', 'Bestand Waren'); -INSERT INTO gifi (accno,description) VALUES ('3990', 'Verrechnete Stoffkosten'); -INSERT INTO gifi (accno,description) VALUES ('4000', 'Material- und Stoffverbrauch'); -INSERT INTO gifi (accno,description) VALUES ('4100', 'Löhne und Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('4110', 'Löhne'); -INSERT INTO gifi (accno,description) VALUES ('4120', 'Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('4124', 'Geschäftsführergehälter der GmbH-Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('4125', 'Ehegattengehalt'); -INSERT INTO gifi (accno,description) VALUES ('4126', 'Tantiemen'); -INSERT INTO gifi (accno,description) VALUES ('4127', 'Geschäftsführergehälter'); -INSERT INTO gifi (accno,description) VALUES ('4128', 'Vergütungen an angestellte Mitunternehmer §15 EStG'); -INSERT INTO gifi (accno,description) VALUES ('4130', 'Gesetzliche soziale Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('4137', 'Gesetzliche soziale Aufw. für Mitunternehmer §15 EStG'); -INSERT INTO gifi (accno,description) VALUES ('4138', 'Beiträge zur Berufsgenossenschaft'); -INSERT INTO gifi (accno,description) VALUES ('4139', 'Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes'); -INSERT INTO gifi (accno,description) VALUES ('4140', 'Freiw. soziale Aufwendungen (lohnsteuerfrei)'); -INSERT INTO gifi (accno,description) VALUES ('4145', 'Freiw. soziale Aufwendungen (lohnsteuerpflichtig)'); -INSERT INTO gifi (accno,description) VALUES ('4149', 'Pauschale Lohnsteuer auf s. Bezüge (z.B. Fahrtkostenzuschuß)'); -INSERT INTO gifi (accno,description) VALUES ('4150', 'Krankengeldzuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('4160', 'Versorgungskassen'); -INSERT INTO gifi (accno,description) VALUES ('4165', 'Aufwendungen für die Altersversorgung'); -INSERT INTO gifi (accno,description) VALUES ('4167', 'Pauschale Lohnsteuer auf s. Bezüge (z.B. Direktversicherung)'); -INSERT INTO gifi (accno,description) VALUES ('4168', 'Aufw. f. die Altersversorgung f. Mitunternehmer §15 EStG'); -INSERT INTO gifi (accno,description) VALUES ('4169', 'Aufwendungen für Unterstützung'); -INSERT INTO gifi (accno,description) VALUES ('4170', 'Vermögenswirksame Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('4175', 'Fahrtkostenerstattung - Wohnung / Arbeitsstätte'); -INSERT INTO gifi (accno,description) VALUES ('4180', 'Bedienungsgelder'); -INSERT INTO gifi (accno,description) VALUES ('4190', 'Aushilfslöhne'); -INSERT INTO gifi (accno,description) VALUES ('4199', 'Lohnsteuer für Aushilfen'); -INSERT INTO gifi (accno,description) VALUES ('4200', 'Raumkosten'); -INSERT INTO gifi (accno,description) VALUES ('4210', 'Miete'); -INSERT INTO gifi (accno,description) VALUES ('4218', 'Gewerbesteuerlich zu berücks. Miete §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4219', 'Vergütung an Mitu. f. mietw. Überl. v. Wirtschaftsg. §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4220', 'Pacht'); -INSERT INTO gifi (accno,description) VALUES ('4228', 'Gewerbesteuerlich zu berücks. Pacht §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4229', 'Vergütung an Mitu. f. pachtw. Überl. v. Wirtschaftsg.§15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4230', 'Heizung'); -INSERT INTO gifi (accno,description) VALUES ('4240', 'Gas, Strom, Wasser (Verwaltung, Vertrieb)'); -INSERT INTO gifi (accno,description) VALUES ('4250', 'Reinigung'); -INSERT INTO gifi (accno,description) VALUES ('4260', 'Instandhaltung betrieblicher Räume'); -INSERT INTO gifi (accno,description) VALUES ('4270', 'Abgaben für betrieblich genutzten Grundbesitz'); -INSERT INTO gifi (accno,description) VALUES ('4280', 'Sonstige Raumkosten'); -INSERT INTO gifi (accno,description) VALUES ('4300', 'Nicht abziehb. VSt a. sonst. betriebl. Aufw./AfA'); -INSERT INTO gifi (accno,description) VALUES ('4301', 'Nicht abziehb. VSt, 7% a. sonst. betriebl. Aufw./AfA'); -INSERT INTO gifi (accno,description) VALUES ('4305', 'Nicht abziehb. VSt, 16% a. sonst. betriebl. Aufw./AfA'); -INSERT INTO gifi (accno,description) VALUES ('4306', 'Nicht abziehb. VSt, 15% a. sonst. betriebl. Aufw./AfA'); -INSERT INTO gifi (accno,description) VALUES ('4320', 'Gewerbesteuer (Vorauszahlung)'); -INSERT INTO gifi (accno,description) VALUES ('4330', 'Gewerbeertragsteuer'); -INSERT INTO gifi (accno,description) VALUES ('4335', 'Gewerbekapitalsteuer'); -INSERT INTO gifi (accno,description) VALUES ('4340', 'Sonstige Betriebsteuern'); -INSERT INTO gifi (accno,description) VALUES ('4350', 'Verbrauchsteuer'); -INSERT INTO gifi (accno,description) VALUES ('4360', 'Versicherungen'); -INSERT INTO gifi (accno,description) VALUES ('4370', 'Nettoprämie für Rückdeckung künftiger Versorgungsleistungen'); -INSERT INTO gifi (accno,description) VALUES ('4380', 'Beiträge'); -INSERT INTO gifi (accno,description) VALUES ('4390', 'Sonstige Abgaben'); -INSERT INTO gifi (accno,description) VALUES ('4396', 'Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder'); -INSERT INTO gifi (accno,description) VALUES ('4397', 'Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder'); -INSERT INTO gifi (accno,description) VALUES ('4400', 'Besondere Kosten (zur freien Verfügung)'); -INSERT INTO gifi (accno,description) VALUES ('4500', 'Fahrzeugkosten'); -INSERT INTO gifi (accno,description) VALUES ('4510', 'Kfz-Steuern'); -INSERT INTO gifi (accno,description) VALUES ('4520', 'Kfz-Versicherungen'); -INSERT INTO gifi (accno,description) VALUES ('4530', 'Laufende Kfz-Betriebskosten'); -INSERT INTO gifi (accno,description) VALUES ('4540', 'Kfz-Reparaturen'); -INSERT INTO gifi (accno,description) VALUES ('4550', 'Garagenmieten'); -INSERT INTO gifi (accno,description) VALUES ('4570', 'Fremdfahrzeuge'); -INSERT INTO gifi (accno,description) VALUES ('4580', 'Sonstige Kfz-Kosten'); -INSERT INTO gifi (accno,description) VALUES ('4600', 'Werbe- und Reisekosten'); -INSERT INTO gifi (accno,description) VALUES ('4610', 'Werbekosten'); -INSERT INTO gifi (accno,description) VALUES ('4630', 'Geschenke bis DM 75,00'); -INSERT INTO gifi (accno,description) VALUES ('4635', 'Geschenke über DM 75,00'); -INSERT INTO gifi (accno,description) VALUES ('4638', 'Geschenke ausschließlich betrieblich genutzt'); -INSERT INTO gifi (accno,description) VALUES ('4640', 'Repräsentationskosten'); -INSERT INTO gifi (accno,description) VALUES ('4650', 'Bewirtungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4653', 'Aufwerksamkeiten'); -INSERT INTO gifi (accno,description) VALUES ('4654', 'Nicht abzugsfähige Bewirtungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4655', 'Nicht abzugsfähige Betriebsausgaben'); -INSERT INTO gifi (accno,description) VALUES ('4660', 'Reisekosten Arbeitnehmer'); -INSERT INTO gifi (accno,description) VALUES ('4666', 'Reisekost. Arbeitn., 12,3%/13,1% VSt Verpfl.Mehr- / Übern.Aufw.'); -INSERT INTO gifi (accno,description) VALUES ('4667', 'Reisekost. Arbeitn., 9,8%/10,5% VSt Gesamtpauschal.'); -INSERT INTO gifi (accno,description) VALUES ('4670', 'Reisekosten Unternehmer'); -INSERT INTO gifi (accno,description) VALUES ('4675', 'Reisekosten Unternehmer, 9,8/10,5% VSt sonst.Gesamtpauschal.'); -INSERT INTO gifi (accno,description) VALUES ('4676', 'Reisekost. Untern., 12,3%/13,1% VSt Verpfl.Mehr- / Übern.Aufw.'); -INSERT INTO gifi (accno,description) VALUES ('4677', 'Reisekosten Unternehmer, 9,8%/10,5% VSt Verpfl.Mehraufw. Gesamtpauschal.'); -INSERT INTO gifi (accno,description) VALUES ('4678', 'Km-Geld Erstattung, Unternehmer, 5,7%/6,1% VSt'); -INSERT INTO gifi (accno,description) VALUES ('4685', 'Km-Geld-Erstattung, Arbeitnehmer 8,2%/8,7% VSt'); -INSERT INTO gifi (accno,description) VALUES ('4700', 'Kosten der Warenabgabe'); -INSERT INTO gifi (accno,description) VALUES ('4710', 'Verpackungsmaterial'); -INSERT INTO gifi (accno,description) VALUES ('4730', 'Ausgangsfrachten'); -INSERT INTO gifi (accno,description) VALUES ('4750', 'Transportversicherungen'); -INSERT INTO gifi (accno,description) VALUES ('4760', 'Verkaufsprovisionen'); -INSERT INTO gifi (accno,description) VALUES ('4780', 'Fremdarbeiten'); -INSERT INTO gifi (accno,description) VALUES ('4790', 'Aufwand für Gewährleistungen'); -INSERT INTO gifi (accno,description) VALUES ('4800', 'Reparat. u. Inst. v. Maschinen u. technischen Anlagen'); -INSERT INTO gifi (accno,description) VALUES ('4805', 'Reparat. u. Inst. v. and. Anl. d. Betr.- u. Geschäftsausst.'); -INSERT INTO gifi (accno,description) VALUES ('4809', 'Sonstige Reparaturen und Instandhaltungen'); -INSERT INTO gifi (accno,description) VALUES ('4810', 'Mietleasing'); -INSERT INTO gifi (accno,description) VALUES ('4814', 'Gewerbesteuerl. zu berücksicht. Mietleasing §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4815', 'Kaufleasing'); -INSERT INTO gifi (accno,description) VALUES ('4820', 'Abschr. a. Aufw. f.d. Ingangs. u. Erw. des Geschäftsbetr.'); -INSERT INTO gifi (accno,description) VALUES ('4822', 'Abschr. a. immaterielle Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('4824', 'Abschreibung auf den Geschäfts- oder Firmenwert'); -INSERT INTO gifi (accno,description) VALUES ('4826', 'Außerplanm. Abschr. a. immaterielle Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('4830', 'Abschreibungen auf Sachanlagen'); -INSERT INTO gifi (accno,description) VALUES ('4840', 'Außerplanm. Abschreibungen auf Sachanlagen'); -INSERT INTO gifi (accno,description) VALUES ('4850', 'Abschr. a. Sachanl. aufgrund steuerl. Sondervorschriften'); -INSERT INTO gifi (accno,description) VALUES ('4855', 'Sofortabschreibung geringwertiger Wirtschaftsgüter'); -INSERT INTO gifi (accno,description) VALUES ('4860', 'Abschreibung auf aktivierte, geringwertige Wirtschaftsgüter'); -INSERT INTO gifi (accno,description) VALUES ('4865', 'Außerplanmäßige Abschr. a. aktivierte GWG'); -INSERT INTO gifi (accno,description) VALUES ('4870', 'Abschreibungen auf Finanzanlagen'); -INSERT INTO gifi (accno,description) VALUES ('4872', 'Abschr. aufgrund v. Verlustant. an Mitunt. §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4874', 'Abschr. a. Finanzanl. aufgrund steuerl. Sondervorschriften'); -INSERT INTO gifi (accno,description) VALUES ('4875', 'Abschreibungen auf Wertpapiere des Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('4879', 'Vorwegn. künft. Wertschw. bei Wertpapieren des Umlaufv.'); -INSERT INTO gifi (accno,description) VALUES ('4880', 'Abschr. a. Umlaufv. ohne Wertpapiere (soweit unübl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('4882', 'Abschr. a. Umlaufv. steuerrechtl. bedingt (unübl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('4885', 'Vorwegn. künft. Wertschw. Uml.V. auß. Vorr./Wertp. d. Uml.V.'); -INSERT INTO gifi (accno,description) VALUES ('4886', 'Abschr. a. Uml.V. auß. Vorr./Wertp. d. Uml.V. (übl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('4887', 'Abschr. a. Umlaufv., steuerrechtlich bedingt (übl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('4890', 'Vorwegn. künftiger Wertschw. im Umlaufv. (unübl. Höhe)'); -INSERT INTO gifi (accno,description) VALUES ('4900', 'Sonstige betriebliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('4905', 'Sonstige Aufwendungen betrieblich und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('4910', 'Porto'); -INSERT INTO gifi (accno,description) VALUES ('4920', 'Telefon'); -INSERT INTO gifi (accno,description) VALUES ('4925', 'Telefax, Fernschreiber'); -INSERT INTO gifi (accno,description) VALUES ('4930', 'Bürobedarf'); -INSERT INTO gifi (accno,description) VALUES ('4940', 'Zeitschriften, Bücher'); -INSERT INTO gifi (accno,description) VALUES ('4945', 'Fortbildungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4946', 'Freiwillige Sozialleistungen'); -INSERT INTO gifi (accno,description) VALUES ('4948', 'Vergütungen an freiberufliche Mitunternehmer §15 EStG'); -INSERT INTO gifi (accno,description) VALUES ('4950', 'Rechts- und Beratungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4955', 'Buchführungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4957', 'Abschluß- und Prüfungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4960', 'Mieten für Einrichtungen'); -INSERT INTO gifi (accno,description) VALUES ('4968', 'Gewerbest. zu berücks. Miete f. Einrichtungen §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4969', 'Aufwendungen für Abraum- und Abfallbeseitigung'); -INSERT INTO gifi (accno,description) VALUES ('4970', 'Nebenkosten des Geldverkehrs'); -INSERT INTO gifi (accno,description) VALUES ('4980', 'Betriebsbedarf'); -INSERT INTO gifi (accno,description) VALUES ('4985', 'Werkzeuge und Kleingeräte'); -INSERT INTO gifi (accno,description) VALUES ('4990', 'Kalkulatorischer Unternehmerlohn'); -INSERT INTO gifi (accno,description) VALUES ('4991', 'Kalkulatorische Miete und Pacht'); -INSERT INTO gifi (accno,description) VALUES ('4992', 'Kalkulatorischer Zinsen'); -INSERT INTO gifi (accno,description) VALUES ('4993', 'Kalkulatorische Abschreibungen'); -INSERT INTO gifi (accno,description) VALUES ('4994', 'Kalkulatorische Wagnisse'); -INSERT INTO gifi (accno,description) VALUES ('4995', 'Kalkulatorischer Lohn für unentgeltliche Mitarbeiter'); -INSERT INTO gifi (accno,description) VALUES ('4996', 'Herstellungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4997', 'Verwaltungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4998', 'Vertriebskosten'); -INSERT INTO gifi (accno,description) VALUES ('4999', 'Gegenkonto 49960-49980'); -INSERT INTO gifi (accno,description) VALUES ('7000', 'Unfertige Erzeugnisse, unfertige Leistungen (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7050', 'Unfertige Erzeugnisse (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7080', 'Unfertige Leistungen (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7090', 'In Ausführung befindliche Bauaufträge'); -INSERT INTO gifi (accno,description) VALUES ('7095', 'In Arbeit befindliche Bauaufträge'); -INSERT INTO gifi (accno,description) VALUES ('7100', 'Fertige Erzeugnisse und Waren (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7110', 'Fertige Erzeugnisse (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7140', 'Fertige Waren (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('8000', 'Erlöse (zur freien Verfügung)'); -INSERT INTO gifi (accno,description) VALUES ('8100', 'Steuerfreie Umsätze o. VSt-Abzug §4 Nr.8 ff. UStG'); -INSERT INTO gifi (accno,description) VALUES ('8110', 'Sonstige steuerfreie o. VSt-Abzug Umsätze Inland'); -INSERT INTO gifi (accno,description) VALUES ('8120', 'Steuerfreie Umsätze m. VSt-Abzug §4 Nr.1a, 1c, 2-7 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8125', 'Steuerfreie innergem. Lief. §4 Nr.1b UStG'); -INSERT INTO gifi (accno,description) VALUES ('8130', 'Lieferung d. ersten Abnehmers bei innergem. Dreiecksgesch. §25 b Abs. 2 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8135', 'Steuerfreie ig. Lief. v. Neufahrz. an Abn. ohne UST-ID'); -INSERT INTO gifi (accno,description) VALUES ('8140', 'Steuerfreie Umsätze Offshore usw.'); -INSERT INTO gifi (accno,description) VALUES ('8150', 'Sonstige steuerfreie Umsätze Ausland (§4,2-7)'); -INSERT INTO gifi (accno,description) VALUES ('8195', 'Erlöse aus Geldspielautomaten, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8196', 'Erlöse aus Geldspielautomaten, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8197', 'Erlöse aus Geldspielautomaten, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8200', 'Erlöse'); -INSERT INTO gifi (accno,description) VALUES ('8300', 'Erlöse, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8310', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8315', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8320', 'Erlöse a.i. anderen EU-Land steuerpfl. Lieferungen'); -INSERT INTO gifi (accno,description) VALUES ('8330', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8335', 'Erlöse a.i.Inland steuerpfl. EU-Lieferungen, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8339', 'Erlöse a.i. and. EU-Land steuerpfl. sonst. Leist. (Nullreg.)'); -INSERT INTO gifi (accno,description) VALUES ('8340', 'Erlöse, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8400', 'Erlöse, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8410', 'Erlöse, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8500', 'Provisionserlöse'); -INSERT INTO gifi (accno,description) VALUES ('8504', 'Provisionserlöse steuerfrei (§4 Nr.8ff UStG)'); -INSERT INTO gifi (accno,description) VALUES ('8505', 'Provisionserlöse steuerfrei (§4 Nr.5 UStG)'); -INSERT INTO gifi (accno,description) VALUES ('8506', 'Provisionserlöse, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8507', 'Provisionserlöse, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8508', 'Provisionserlöse, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8509', 'Provisionserlöse, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8520', 'Erlöse Abfallverwertung'); -INSERT INTO gifi (accno,description) VALUES ('8540', 'Erlöse Leergut'); -INSERT INTO gifi (accno,description) VALUES ('8590', 'Verrechnete Sachbezüge (keine Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8591', 'Sachbezüge, 7% USt (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8595', 'Sachbezüge, 15%/16% USt (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8596', 'Sachbezüge, 16% USt (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8597', 'Sachbezüge, 15% USt (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8600', 'Sonstige Erlöse betrieblich und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('8610', 'Verrechnete sonstige Sachbezüge'); -INSERT INTO gifi (accno,description) VALUES ('8611', 'Verrechnete sonstige Sachbezüge 15%/16% USt (z.B. Kfz. Gestellung)'); -INSERT INTO gifi (accno,description) VALUES ('8612', 'Verrechnete sonstige Sachbezüge 16% USt (z.B. Kfz. Gestellung)'); -INSERT INTO gifi (accno,description) VALUES ('8613', 'Verrechnete sonstige Sachbezüge 15% USt (z.B. Kfz. Gestellung)'); -INSERT INTO gifi (accno,description) VALUES ('8614', 'Verrechnete sonstige Sachbezüge, ohne Umsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('8625', 'Sonstige Erlöse betrieblich und regelmäßig, steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('8630', 'Sonstige Erlöse betrieblich und regelmäßig, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8640', 'Sonstige Erlöse betrieblich und regelmäßig, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8645', 'Sonstige Erlöse betrieblich und regelmäßig, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8647', 'Sonstige Erlöse betrieblich und regelmäßig, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8650', 'Erlöse Zinsen und Diskontspesen'); -INSERT INTO gifi (accno,description) VALUES ('8660', 'Erlöse Zinsen und Diskontspesen aus verbundenen Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('8700', 'Erlösschmälerungen'); -INSERT INTO gifi (accno,description) VALUES ('8705', 'Erlösschmälerungen aus steuerfreien Umsätzen §4 Nr. 1a UStG'); -INSERT INTO gifi (accno,description) VALUES ('8710', 'Erlösschmälerungen, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8720', 'Erlösschmälerungen, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8722', 'Erlösschmälerungen, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8723', 'Erlösschmälerungen, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8724', 'Erlösschmälerungen aus steuerfreien innergm. Lieferungen'); -INSERT INTO gifi (accno,description) VALUES ('8725', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8726', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8727', 'Erlösschmäl. a. im anderen EU-Land steuerpfl. Lief.'); -INSERT INTO gifi (accno,description) VALUES ('8728', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8729', 'Erlösschmäl. a. im Inland steuerpfl. EU-Lieferungen, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8730', 'Gewährte Skonti'); -INSERT INTO gifi (accno,description) VALUES ('8731', 'Gewährte Skonti, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8735', 'Gewährte Skonti, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8736', 'Gewährte Skonti, 15% USt'); -INSERT INTO gifi (accno,description) VALUES ('8740', 'Gewährte Boni'); -INSERT INTO gifi (accno,description) VALUES ('8750', 'Gewährte Boni, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8760', 'Gewährte Boni, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8762', 'Gewährte Boni, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8764', 'Gewährte Boni, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8770', 'Gewährte Rabatte'); -INSERT INTO gifi (accno,description) VALUES ('8780', 'Gewährte Rabatte, 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8790', 'Gewährte Rabatte, 15%/16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8792', 'Gewährte Rabatte, 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8794', 'Gewährte Rabatte, 15% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8800', 'Erlöse aus Anlagenverkäufen'); -INSERT INTO gifi (accno,description) VALUES ('8801', 'Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('8810', 'Erlöse aus Anlagenverkäufen 16% USt (bei Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('8815', 'Erlöse aus Anlagenverkäufen 15% USt (bei Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('8820', 'Erlöse aus Anlagenverkäufen 15%/16% USt (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8829', 'Erlöse aus Anlagenverkäufen (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8830', 'Erlöse aus Anlagenverkäufen 16% USt (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8835', 'Erlöse aus Anlagenverkäufen 15% USt (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8840', 'Erträge aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('8900', 'Eigenverbrauch'); -INSERT INTO gifi (accno,description) VALUES ('8905', 'Entnahme Gegenstände ohne USt'); -INSERT INTO gifi (accno,description) VALUES ('8908', 'Entnahme von Gegenstände, 16% USt §1 Abs.1 Nr.2a UStG'); -INSERT INTO gifi (accno,description) VALUES ('8909', 'Entnahme von Gegenstände, 15% USt §1 Abs.1 Nr.2a UStG'); -INSERT INTO gifi (accno,description) VALUES ('8910', 'Entnahme von Gegenstände, 15%/16% USt §1 Abs.1 Nr.2a UStG'); -INSERT INTO gifi (accno,description) VALUES ('8915', 'Entnahme von Gegenstände, 7% USt §1 Abs.1 Nr.2a UStG'); -INSERT INTO gifi (accno,description) VALUES ('8920', 'Entnahme v. sonst. Leist., 15%/16% USt §1 A.1 Nr.2b UStG'); -INSERT INTO gifi (accno,description) VALUES ('8930', 'Entnahme v. sonst. Leist., 7% USt §1 A.1 Nr.2b UStG'); -INSERT INTO gifi (accno,description) VALUES ('8937', 'Entnahme v. sonst. Leist., 16% USt §1 A.1 Nr.2b UStG'); -INSERT INTO gifi (accno,description) VALUES ('8938', 'Entnahme v. sonst. Leist., 15% USt §1 A.1 Nr.2b UStG'); -INSERT INTO gifi (accno,description) VALUES ('8939', 'Entnahme v. sonst. Leist., ohne USt §1 A.1 Nr.2b UStG'); -INSERT INTO gifi (accno,description) VALUES ('8940', 'Eigenverbr., 15%/16% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); -INSERT INTO gifi (accno,description) VALUES ('8941', 'Eigenverbr., 7% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); -INSERT INTO gifi (accno,description) VALUES ('8942', 'Eigenverbr., 16% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); -INSERT INTO gifi (accno,description) VALUES ('8943', 'Eigenverbr., 15% Ust §4 A.1 Nr.5 1-7, A.7 EStG'); -INSERT INTO gifi (accno,description) VALUES ('8944', 'Eigenverbr., ohne Ust §4 A.1 Nr.5 1-7, A.7 EStG'); -INSERT INTO gifi (accno,description) VALUES ('8945', 'Unentgeltl. Leist. v. Ges. an Ges., 15%/16% USt §1A.1 Nr.3 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8946', 'Unentgeltl. Leist. v. Ges. an Ges., 7% USt §1A.1 Nr.3 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8947', 'Unentgeltl. Leist. v. Ges. an Ges., 16% USt §1A.1 Nr.3 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8948', 'Unentgeltl. Leist. v. Ges. an Ges., 15% USt §1A.1 Nr.3 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8949', 'Unentgeltl. Leist. v. Ges. an Ges., ohne USt §1A.1 Nr.3 UStG'); -INSERT INTO gifi (accno,description) VALUES ('8950', 'Nicht steuerbare Umsätze'); -INSERT INTO gifi (accno,description) VALUES ('8955', 'Umsatzsteuervergütungen'); -INSERT INTO gifi (accno,description) VALUES ('8960', 'Bestandsveränd. - unfertige Erzeugnisse'); -INSERT INTO gifi (accno,description) VALUES ('8970', 'Bestandsveränd. - unfertige Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('8975', 'Bestandsveränd. - in Ausführung befindliche Bauaufträge'); -INSERT INTO gifi (accno,description) VALUES ('8977', 'Bestandsveränd. - in Arbeit befindliche Aufträge'); -INSERT INTO gifi (accno,description) VALUES ('8980', 'Bestandsveränd. - fertige Erzeugnisse'); -INSERT INTO gifi (accno,description) VALUES ('8990', 'Bestandsveränd. - andere aktivierte Eigenleistungen'); -INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenvorträge Sachkonten'); -INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenvorträge Debitoren'); -INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenvorträge Kreditoren'); -INSERT INTO gifi (accno,description) VALUES ('9060', 'Offene Posten aus 1990'); -INSERT INTO gifi (accno,description) VALUES ('9085', 'Offene Posten aus 1985'); -INSERT INTO gifi (accno,description) VALUES ('9086', 'Offene Posten aus 1986'); -INSERT INTO gifi (accno,description) VALUES ('9087', 'Offene Posten aus 1987'); -INSERT INTO gifi (accno,description) VALUES ('9088', 'Offene Posten aus 1988'); -INSERT INTO gifi (accno,description) VALUES ('9089', 'Offene Posten aus 1989'); -INSERT INTO gifi (accno,description) VALUES ('9090', 'Summenvortragskonto'); -INSERT INTO gifi (accno,description) VALUES ('9091', 'Offene Posten aus 1991'); -INSERT INTO gifi (accno,description) VALUES ('9092', 'Offene Posten aus 1992'); -INSERT INTO gifi (accno,description) VALUES ('9093', 'Offene Posten aus 1993'); -INSERT INTO gifi (accno,description) VALUES ('9094', 'Offene Posten aus 1994'); -INSERT INTO gifi (accno,description) VALUES ('9095', 'Offene Posten aus 1995'); -INSERT INTO gifi (accno,description) VALUES ('9096', 'Offene Posten aus 1996'); -INSERT INTO gifi (accno,description) VALUES ('9097', 'Offene Posten aus 1997'); -INSERT INTO gifi (accno,description) VALUES ('9098', 'Offene Posten aus 1998'); -INSERT INTO gifi (accno,description) VALUES ('9100', 'Saldovortragskonto der Statistikkonten'); -INSERT INTO gifi (accno,description) VALUES ('9101', 'Verkaufstage'); -INSERT INTO gifi (accno,description) VALUES ('9102', 'Anzahl der Barkunden'); -INSERT INTO gifi (accno,description) VALUES ('9103', 'Beschäftigte Personen'); -INSERT INTO gifi (accno,description) VALUES ('9104', 'Unbezahlte Personen'); -INSERT INTO gifi (accno,description) VALUES ('9105', 'Verkaufskräfte'); -INSERT INTO gifi (accno,description) VALUES ('9106', 'Geschäftsraum qm'); -INSERT INTO gifi (accno,description) VALUES ('9107', 'Verkaufsraum qm'); -INSERT INTO gifi (accno,description) VALUES ('9108', 'Veränderungsrate positiv'); -INSERT INTO gifi (accno,description) VALUES ('9109', 'Veränderungsrate negativ'); -INSERT INTO gifi (accno,description) VALUES ('9110', 'Plan-WE (in Prozent)'); -INSERT INTO gifi (accno,description) VALUES ('9120', 'Erweiterungsinvestitionen'); -INSERT INTO gifi (accno,description) VALUES ('9135', 'Auftragseingang im Geschäftsjahr'); -INSERT INTO gifi (accno,description) VALUES ('9140', 'Auftragsbestand'); -INSERT INTO gifi (accno,description) VALUES ('9190', 'Gegenkonto für statistische Mengeneinheiten Konten 91010-91190'); -INSERT INTO gifi (accno,description) VALUES ('9199', 'Gegenkonto zu 91200, 91350-91400'); -INSERT INTO gifi (accno,description) VALUES ('9200', 'Beschäftigte Personen'); -INSERT INTO gifi (accno,description) VALUES ('9209', 'Gegenkonto zu 92000'); -INSERT INTO gifi (accno,description) VALUES ('9210', 'Produktive Löhne'); -INSERT INTO gifi (accno,description) VALUES ('9219', 'Gegenkonto zu 92100'); -INSERT INTO gifi (accno,description) VALUES ('9230', 'Baukostenzuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('9232', 'Investitionszulagen'); -INSERT INTO gifi (accno,description) VALUES ('9234', 'Investitionszuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('9239', 'Gegenkonto zu 92300-92380'); -INSERT INTO gifi (accno,description) VALUES ('9240', 'Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('9244', 'Gegenkonto zu 92400'); -INSERT INTO gifi (accno,description) VALUES ('9245', 'Forderungen aus Anlagenverkäufen bei den sonstigen Vermögensgegenst.'); -INSERT INTO gifi (accno,description) VALUES ('9249', 'Gegenkonto zu 92450'); -INSERT INTO gifi (accno,description) VALUES ('9250', 'Eigenkapitalersetzende Gesellschafterdarlehen'); -INSERT INTO gifi (accno,description) VALUES ('9255', 'Ungesicherte Gesellschafterdarlehen mit Restlaufzeit > 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('9259', 'Gegenkonto zu 92500-92580'); -INSERT INTO gifi (accno,description) VALUES ('9260', 'Kurzfristige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('9262', 'Mittelfristige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('9264', 'Langfristige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('9269', 'Gegenkonto zu 92600-92680'); -INSERT INTO gifi (accno,description) VALUES ('9270', 'Gegenkonto zu 92710-92780'); -INSERT INTO gifi (accno,description) VALUES ('9271', 'Verb. a. d. Begebung u. Übertragung v. Wechseln'); -INSERT INTO gifi (accno,description) VALUES ('9272', 'Verb. a. d. Begebung u. Übertr. v. Wechseln gg. verb. U.'); -INSERT INTO gifi (accno,description) VALUES ('9273', 'Verb. a. Bürgsch., Wechsel- u. Scheckbürgsch.'); -INSERT INTO gifi (accno,description) VALUES ('9274', 'Verb. a. Bürgsch., Wechsel- u. Scheckbürgsch. gg. verb. U.'); -INSERT INTO gifi (accno,description) VALUES ('9275', 'Verb. aus Gewährleistungsverträgen'); -INSERT INTO gifi (accno,description) VALUES ('9276', 'Verb. aus Gewährleistungsverträgen gg. verbund. Untern.'); -INSERT INTO gifi (accno,description) VALUES ('9277', 'Haftung a. d. Best. von Sicherheiten für fremde Verbindl.'); -INSERT INTO gifi (accno,description) VALUES ('9278', 'Haftung a.d. Best. v. Sicherh. f. fr. Verbindl. gg. verb. U.'); -INSERT INTO gifi (accno,description) VALUES ('9280', 'Gegenkonto zu 92810-92840'); -INSERT INTO gifi (accno,description) VALUES ('9281', 'Verpflichtungen aus Miet- und Leasingverträgen'); -INSERT INTO gifi (accno,description) VALUES ('9282', 'Verpflichtungen aus Miet- und Leasingverträgen gg. verb. Unternehm.'); -INSERT INTO gifi (accno,description) VALUES ('9283', 'Andere Verpflichtungen gem. §285 Nr.3 HGB'); -INSERT INTO gifi (accno,description) VALUES ('9284', 'Andere Verpflichtungen gem. §285 Nr.3 HGB gg. verb. Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('9410', 'Aussteh. Einl. §26 A.3 DMBilG nicht eingef. (Aktivausw.)'); -INSERT INTO gifi (accno,description) VALUES ('9411', 'Aussteh. Einl. §26 A.3 DMBilG eingef. (Aktivausweis)'); -INSERT INTO gifi (accno,description) VALUES ('9413', 'Aufw. f. Ingangs. u. Erw. d. Gesch.Betr. §31A.1 Nr.2 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9415', 'Nichtentgeltl. erw. immat. Verm.Gegenst. §31A.1 Nr.1 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9416', 'Nutzungsrechte gem. § 9 Abs.3 Satz 2 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9420', 'Ford. gg. verb. Untern. a. Ausgleichsverb. gem. §25 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9421', 'Ford. gg. verb. U. a. Ausgl.Verb. §25 DMBilG Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9422', 'Ford. gg. verb. U. a. Ausgl.Verb. §25 DMBilG Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9426', 'Eingeforderte Einlagen §26 Abs. 3 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9427', 'Ausgleichsforderungen §24 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9428', 'Ausgleichsford. §24 DMBilG - Restlaufz. bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('9429', 'Ausgleichsford. §24 DMBilG - Restlaufz. größer 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('9430', 'Ford. nach dem VermG §7 Abs. 6 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9431', 'Ford. nach dem VermG §7 A.6 DMBilG - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9432', 'Ford. nach dem VermG §7 A.6 DMBilG - Restl. gr. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9433', 'Vermögensvorteile §31 Abs.1 Nr. 3 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9434', 'Kapitalentwertungskonto'); -INSERT INTO gifi (accno,description) VALUES ('9435', 'Kapitalentwertungskonto §28 Abs.1 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9436', 'Kapitalentwertungskonto §26 Abs.4 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9438', 'Sonderverlustkonto aus Rückstellungen §17 Abs.4 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9440', 'Beteiligunsentwertungskonto §24 Abs.5 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9445', 'Vorläufige Gewinnrücklage §31 Abs.1 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9446', 'Sonderrücklage §7 Abs.6 Satz 2 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9447', 'Sonderrücklage §17 Abs.4 Satz 3 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9448', 'Sonderrücklage §24 Abs. 5 Satz 3 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9449', 'Sonderrücklage §27 Abs. 2 Satz 3 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9450', 'Rückst. f. Umweltbeeinträchtigung §17 A.2a DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9451', 'Nachrangiges Kapital §16 Abs. 3 Satz 2 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9453', 'Berichtig. v. Wertans. §36 DMBilG - Erhöhung d. Aktiva'); -INSERT INTO gifi (accno,description) VALUES ('9454', 'Berichtig. v. Wertans. §36 DMBilG - Verm. d. Aktivp.'); -INSERT INTO gifi (accno,description) VALUES ('9455', 'Berichtig. v. Wertans. §36 DMBilG - Erhöhung d. Passiva'); -INSERT INTO gifi (accno,description) VALUES ('9456', 'Berichtig. v. Wertans. §36 DMBilG - Verm. d. Passivp.'); -INSERT INTO gifi (accno,description) VALUES ('9457', 'Verb. gg. verb. Untern. a. Ausgleichsford. gem. §24 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9458', 'Verb. gg. verb. U. a. Ausgl.Ford. §24 DMBilG Restl. b. 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9459', 'Verb. gg. verb. U. a. Ausgl.Ford. §24 DMBilG Restl. 1 b. 5 J'); -INSERT INTO gifi (accno,description) VALUES ('9460', 'Verb. gg. verb. U. a. Ausgl.Ford. §24 DMBilG Restl. gr. 5 J'); -INSERT INTO gifi (accno,description) VALUES ('9462', 'Verb. gg. verb. Untern. §26 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9463', 'Verb. gg. verb. Untern. §26 DMBilG - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9464', 'Verb. gg. verb. Untern. §26 DMBilG - Restl. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('9465', 'Verb. gg. verb. Untern. §26 DMBilG - Restl. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('9467', 'Ausgleichsverbindlichkeiten §25 Abs.1 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9468', 'Ausgleichsverb. §25 Abs.1 DMBilG - Restlaufz. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9469', 'Ausgleichsverb. §25 A.1 DMBilG - Restlaufz. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('9470', 'Ausgleichsverb. §25 A.1 DMBilG - Restlaufz. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('9472', 'Verb. nach dem VermG §7 Abs.6 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9473', 'Verb. nach dem VermG §7 A.6 DMBilG - Restl. bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('9474', 'Verb. nach dem VermG §7 A.6 DMBilG - Restl. 1 bis 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('9475', 'Verb. nach dem VermG §7 A.6 DMBilG - Restl. größer 5 J.'); -INSERT INTO gifi (accno,description) VALUES ('9476', 'Verb. aus Rückzahlungsverpfl. 17 Abs.4a DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9477', 'Verb. a. Rückzahlg.Verpfl. - Restl. b. 1 J. §17 A.4a DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9478', 'Verb. a. Rückzahlg.Verpfl. - Restl. 1 b. 5 J. §17A.4a DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9479', 'Verb. a. Rückzahlg.Verpfl. - Restl. gr. 5 J. §17 A.4a DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9480', 'Auflösung Kapitalentwertungskonto §28 A.2 Satz 4 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9481', 'Entnahmen a. vorläufigen Gewinnrücklagen §31 A.6 DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9482', 'Entnahmen a. Sonderrückl. zum Ausgleich von Verlusten'); -INSERT INTO gifi (accno,description) VALUES ('9486', 'Abschreibungen auf Ausgleichsforderungen DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9487', 'Erträge aus der Auflösung von Rückstellungen DMBilG'); -INSERT INTO gifi (accno,description) VALUES ('9500', 'Anteil für Konto 09000-09090'); -INSERT INTO gifi (accno,description) VALUES ('9510', 'Anteil für Konto 09100-09190'); -INSERT INTO gifi (accno,description) VALUES ('9520', 'Anteil für Konto 09200-09290'); -INSERT INTO gifi (accno,description) VALUES ('9530', 'Anteil für Konto 08300-08390'); -INSERT INTO gifi (accno,description) VALUES ('9540', 'Anteil für Konto 08100-08190'); -INSERT INTO gifi (accno,description) VALUES ('9570', 'Anteil für Konto 08700-08790'); -INSERT INTO gifi (accno,description) VALUES ('9580', 'Anteil für Konto 08800-08890'); -INSERT INTO gifi (accno,description) VALUES ('9590', 'Anteil für Konto 08900-08990'); -INSERT INTO gifi (accno,description) VALUES ('9600', 'Name des Gesellschafters (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9610', 'Tätigkeitsvergütung (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9620', 'Tantieme (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9630', 'Darlehensverzinsung (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9640', 'Gebrauchsüberlassung (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9650', 'Sonstige Vergütungen (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9690', 'Restanteil (Vollhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9700', 'Name des Gesellschafters (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9710', 'Tätigkeitsvergütung (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9720', 'Tantieme (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9730', 'Darlehensverzinsung (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9740', 'Gebrauchsüberlassung (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9750', 'Sonstige Vergütungen (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9790', 'Restanteil (Teilhafter)'); -INSERT INTO gifi (accno,description) VALUES ('9890', 'Statistisches Konto für passive Lohnveredelung'); -INSERT INTO gifi (accno,description) VALUES ('9899', 'Gegenkonto zu 9890'); diff --git a/sql-ledger/sql/Italy-chart.sql b/sql-ledger/sql/Italy-chart.sql deleted file mode 100644 index 0af8e9f..0000000 --- a/sql-ledger/sql/Italy-chart.sql +++ /dev/null @@ -1,179 +0,0 @@ --- --- 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. 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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:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480004','IVA su acquisti (10%)','A','','L','AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480005','IVA su acquisti (20%)','A','','L','AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -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 --- -update defaults set inventory_accno_id = (select id from chart where accno = '3020005'), income_accno_id = (select id from chart where accno = '8005005'), expense_accno_id = (select id from chart where accno = '7005005'), fxgain_accno_id = (select id from chart where accno = '9990000'), fxloss_accno_id = (select id from chart where accno = '9990010'), invnumber = '20010000', sonumber = '1000', ponumber = '1000', curr = 'EUR', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Oracle-indices.sql b/sql-ledger/sql/Oracle-indices.sql deleted file mode 100644 index e55915b..0000000 --- a/sql-ledger/sql/Oracle-indices.sql +++ /dev/null @@ -1,57 +0,0 @@ -create index acc_trans_trans_id_key on acc_trans (trans_id); -create index acc_trans_chart_id_key on acc_trans (chart_id); -create index acc_trans_transdate_key on acc_trans (transdate); -create index acc_trans_source_key on acc_trans (source); -create index ap_id_key on ap (id); -create index ap_transdate_key on ap (transdate); -create index ap_invnumber_key on ap (invnumber); -create index ap_ordnumber_key on ap (ordnumber); -create index ap_vendor_id_key on ap (vendor_id); -create index ap_employee_id_key on ap (employee_id); -create index ar_id_key on ar (id); -create index ar_transdate_key on ar (transdate); -create index ar_invnumber_key on ar (invnumber); -create index ar_ordnumber_key on ar (ordnumber); -create index ar_customer_id_key on ar (customer_id); -create index ar_employee_id_key on ar (employee_id); -create index assembly_id_key on assembly (id); -create index chart_id_key on chart (id); -create unique index chart_accno_key on chart (accno); -create index chart_category_key on chart (category); -create index chart_link_key on chart (link); -create index chart_gifi_accno_key on chart (gifi_accno); -create index customer_id_key on customer (id); -create index customer_customer_id_key on customertax (customer_id); -create index customer_customernumber_key on customer (customernumber); -create index customer_name_key on customer (name); -create index customer_contact_key on customer (contact); -create index employee_id_key on employee (id); -create unique index employee_login_key on employee (login); -create index employee_name_key on employee (name); -create index exchangerate_ct_key on exchangerate (curr, transdate); -create unique index gifi_accno_key on gifi (accno); -create index gl_id_key on gl (id); -create index gl_transdate_key on gl (transdate); -create index gl_reference_key on gl (reference); -create index gl_description_key on gl (description); -create index gl_employee_id_key on gl (employee_id); -create index invoice_id_key on invoice (id); -create index invoice_trans_id_key on invoice (trans_id); -create index makemodel_parts_id_key on makemodel (parts_id); -create index oe_id_key on oe (id); -create index oe_transdate_key on oe (transdate); -create index oe_ordnumber_key on oe (ordnumber); -create index oe_employee_id_key on oe (employee_id); -create index orderitems_trans_id_key on orderitems (trans_id); -create index parts_id_key on parts (id); -create index parts_partnumber_key on parts (partnumber); -create index parts_description_key on parts (description); -create index partstax_parts_id_key on partstax (parts_id); -create index vendor_id_key on vendor (id); -create index vendor_name_key on vendor (name); -create index vendor_vendornumber_key on vendor (vendornumber); -create index vendor_contact_key on vendor (contact); -create index vendortax_vendor_id_key on vendortax (vendor_id); -create index shipto_trans_id_key on shipto (trans_id); -create index project_id_key on project (id); -create index partsgroup_id_key on partsgroup (id); diff --git a/sql-ledger/sql/Oracle-tables.sql b/sql-ledger/sql/Oracle-tables.sql deleted file mode 100644 index d2bf7c7..0000000 --- a/sql-ledger/sql/Oracle-tables.sql +++ /dev/null @@ -1,388 +0,0 @@ --- Oracle-tables.sql --- Paulo Rodrigues: added functions and triggers, Oct. 31, 2001 --- --- Modified for use with SL 2.0 and Oracle 9i2, Dec 13, 2002 --- -ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD'; --- -CREATE SEQUENCE id START WITH 10000 INCREMENT BY 1 MAXVALUE 2147483647 MINVALUE 1 CACHE 2; -SELECT ID.NEXTVAL FROM DUAL; --- -CREATE TABLE makemodel ( - parts_id INTEGER, - name VARCHAR2(100) -); --- -CREATE TABLE gl ( - id INTEGER, - reference VARCHAR2(50), - description VARCHAR2(100), - transdate DATE DEFAULT SYSDATE, - employee_id INTEGER, - notes VARCHAR2(4000) -); --- -CREATE TABLE chart ( - id INTEGER, - accno VARCHAR2(20) NOT NULL, - description VARCHAR2(100), - charttype CHAR(1) DEFAULT 'A', - category CHAR(1), - link VARCHAR2(100), - gifi_accno VARCHAR2(20) -); --- -CREATE TABLE gifi ( - accno VARCHAR2(20), - description VARCHAR2(100) -); --- -CREATE TABLE defaults ( - inventory_accno_id INTEGER, - income_accno_id INTEGER, - expense_accno_id INTEGER, - fxgain_accno_id INTEGER, - fxloss_accno_id INTEGER, - invnumber VARCHAR2(30), - sonumber VARCHAR2(30), - yearend VARCHAR2(5), - weightunit VARCHAR2(5), - businessnumber VARCHAR2(30), - version VARCHAR2(8), - curr VARCHAR2(500), - closedto DATE, - revtrans CHAR(1) DEFAULT '0', - ponumber VARCHAR2(30) -); -INSERT INTO defaults (version) VALUES ('2.0.8'); --- -CREATE TABLE acc_trans ( - trans_id INTEGER, - chart_id INTEGER, - amount FLOAT, - transdate DATE DEFAULT SYSDATE, - source VARCHAR2(20), - cleared CHAR(1) DEFAULT '0', - fx_transaction CHAR(1) DEFAULT '0', - project_id INTEGER -); --- -CREATE TABLE invoice ( - id INTEGER, - trans_id INTEGER, - parts_id INTEGER, - description VARCHAR2(4000), - qty FLOAT, - allocated FLOAT, - sellprice FLOAT, - fxsellprice FLOAT, - discount FLOAT, - assemblyitem CHAR(1) DEFAULT '0', - unit VARCHAR2(5), - project_id INTEGER, - deliverydate DATE -); --- -CREATE TABLE vendor ( - id INTEGER, - name VARCHAR2(35), - addr1 VARCHAR2(35), - addr2 VARCHAR2(35), - addr3 VARCHAR2(35), - addr4 VARCHAR2(35), - contact VARCHAR2(35), - phone VARCHAR2(20), - fax VARCHAR2(20), - email VARCHAR2(50), - notes VARCHAR2(4000), - terms INTEGER DEFAULT 0, - taxincluded CHAR(1), - vendornumber VARCHAR2(40), - cc VARCHAR2(50), - bcc VARCHAR2(50) -); --- -CREATE TABLE customer ( - id INTEGER, - name VARCHAR2(35), - addr1 VARCHAR2(35), - addr2 VARCHAR2(35), - addr3 VARCHAR2(35), - addr4 VARCHAR2(35), - contact VARCHAR2(35), - phone VARCHAR2(20), - fax VARCHAR2(20), - email VARCHAR2(50), - notes VARCHAR2(4000), - discount FLOAT, - taxincluded CHAR(1), - creditlimit FLOAT, - terms INTEGER DEFAULT 0, - customernumber VARCHAR2(40), - cc VARCHAR2(50), - bcc VARCHAR2(50) -); --- -CREATE TABLE parts ( - id INTEGER, - partnumber VARCHAR2(30), - description VARCHAR2(4000), - unit VARCHAR2(5), - listprice FLOAT, - sellprice FLOAT, - lastcost FLOAT, - priceupdate DATE DEFAULT SYSDATE, - weight FLOAT, - onhand FLOAT DEFAULT 0, - notes VARCHAR2(4000), - makemodel CHAR(1) DEFAULT '0', - assembly CHAR(1) DEFAULT '0', - alternate CHAR(1) DEFAULT '0', - rop FLOAT, - inventory_accno_id INTEGER, - income_accno_id INTEGER, - expense_accno_id INTEGER, - bin VARCHAR2(20), - obsolete CHAR(1) DEFAULT '0', - bom CHAR(1) DEFAULT '0', - image VARCHAR2(100), - drawing VARCHAR2(100), - microfiche VARCHAR2(100), - partsgroup_id INTEGER -); --- -CREATE TABLE assembly ( - id INTEGER, - parts_id INTEGER, - qty FLOAT, - bom CHAR(1) -); --- -CREATE TABLE ar ( - id INTEGER, - invnumber VARCHAR2(30), - transdate DATE DEFAULT SYSDATE, - customer_id INTEGER, - taxincluded CHAR(1), - amount FLOAT, - netamount FLOAT, - paid FLOAT, - datepaid DATE, - duedate DATE, - invoice CHAR(1) DEFAULT '0', - shippingpoint VARCHAR2(100), - terms INTEGER DEFAULT 0, - notes VARCHAR2(4000), - curr CHAR(3), - ordnumber VARCHAR2(30), - employee_id INTEGER -); --- -CREATE TABLE ap ( - id INTEGER, - invnumber VARCHAR2(30), - transdate DATE DEFAULT SYSDATE, - vendor_id INTEGER, - taxincluded CHAR(1) DEFAULT '0', - amount FLOAT, - netamount FLOAT, - paid FLOAT, - datepaid DATE, - duedate DATE, - invoice CHAR(1) DEFAULT '0', - ordnumber VARCHAR2(30), - curr CHAR(3), - notes VARCHAR2(4000), - employee_id INTEGER -); --- -CREATE TABLE partstax ( - parts_id INTEGER, - chart_id INTEGER -); --- -CREATE TABLE tax ( - chart_id INTEGER, - rate FLOAT, - taxnumber VARCHAR2(30) -); --- -CREATE TABLE customertax ( - customer_id INTEGER, - chart_id INTEGER -); --- -CREATE TABLE vendortax ( - vendor_id INTEGER, - chart_id INTEGER -); --- -CREATE TABLE oe ( - id INTEGER, - ordnumber VARCHAR2(30), - transdate DATE DEFAULT SYSDATE, - vendor_id INTEGER, - customer_id INTEGER, - amount FLOAT, - netamount FLOAT, - reqdate DATE, - taxincluded CHAR(1), - shippingpoint VARCHAR2(100), - notes VARCHAR2(4000), - curr CHAR(3), - employee_id INTEGER, - closed CHAR(1) DEFAULT '0' -); --- -CREATE TABLE orderitems ( - trans_id INTEGER, - parts_id INTEGER, - description VARCHAR2(4000), - qty FLOAT, - sellprice FLOAT, - discount FLOAT, - unit VARCHAR2(5), - project_id INTEGER, - reqdate DATE -); --- -CREATE TABLE exchangerate ( - curr CHAR(3), - transdate DATE, - buy FLOAT, - sell FLOAT -); --- -CREATE TABLE employee ( - id INTEGER, - login VARCHAR2(20), - name VARCHAR2(35), - addr1 VARCHAR2(35), - addr2 VARCHAR2(35), - addr3 VARCHAR2(35), - addr4 VARCHAR2(35), - workphone VARCHAR2(20), - homephone VARCHAR2(20), - startdate DATE DEFAULT SYSDATE, - enddate DATE, - notes VARCHAR2(4000) -); --- -CREATE TABLE shipto ( - trans_id INTEGER, - shiptoname VARCHAR2(35), - shiptoaddr1 VARCHAR2(35), - shiptoaddr2 VARCHAR2(35), - shiptoaddr3 VARCHAR2(35), - shiptoaddr4 VARCHAR2(35), - shiptocontact VARCHAR2(35), - shiptophone VARCHAR2(20), - shiptofax VARCHAR2(20), - shiptoemail VARCHAR2(50) -); --- -CREATE TABLE project ( - id INTEGER, - projectnumber VARCHAR2(50), - description VARCHAR2(4000) -); --- -CREATE TABLE partsgroup ( - id INTEGER, - partsgroup VARCHAR2(100) -); --- --- functions --- -CREATE OR REPLACE FUNCTION current_date RETURN date AS -BEGIN - return(sysdate);-- -END;; --- --- triggers --- -CREATE OR REPLACE TRIGGER glid BEFORE INSERT ON gl FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER chartid BEFORE INSERT ON chart FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER invoiceid BEFORE INSERT ON invoice FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER vendorid BEFORE INSERT ON vendor FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER customerid BEFORE INSERT ON customer FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER partsid BEFORE INSERT ON parts FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER arid BEFORE INSERT ON ar FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER apid BEFORE INSERT ON ap FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER oeid BEFORE INSERT ON oe FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER employeeid BEFORE INSERT ON employee FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER projectid BEFORE INSERT ON project FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE OR REPLACE TRIGGER partsgroupid BEFORE INSERT ON partsgroup FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- - diff --git a/sql-ledger/sql/Oracle-upgrade-1.8.0-1.8.4.sql b/sql-ledger/sql/Oracle-upgrade-1.8.0-1.8.4.sql deleted file mode 100644 index a3293a6..0000000 --- a/sql-ledger/sql/Oracle-upgrade-1.8.0-1.8.4.sql +++ /dev/null @@ -1,28 +0,0 @@ --- -ALTER TABLE chart ADD gifi_accno VARCHAR2(20); --- -CREATE TABLE gifi ( - accno VARCHAR2(20), - description VARCHAR2(100) -); --- -CREATE UNIQUE INDEX chart_accno_key ON chart (accno); --- -CREATE TABLE mtemp ( - parts_id INTEGER, - name VARCHAR2(100) -); -INSERT INTO mtemp SELECT parts_id, name FROM makemodel; -DROP TABLE makemodel; -ALTER TABLE mtemp RENAME TO makemodel; --- -ALTER TABLE defaults ADD closedto DATE; -ALTER TABLE defaults ADD revtrans CHAR(1); --- -ALTER TABLE ap ADD notes VARCHAR2(4000); --- -ALTER TABLE customer ADD businessnumber VARCHAR2(40); -ALTER TABLE vendor ADD businessnumber VARCHAR2(40); --- -UPDATE defaults SET version = '1.8.4', revtrans = '0'; --- diff --git a/sql-ledger/sql/Oracle-upgrade-1.8.4-1.8.5.sql b/sql-ledger/sql/Oracle-upgrade-1.8.4-1.8.5.sql deleted file mode 100644 index d228b9e..0000000 --- a/sql-ledger/sql/Oracle-upgrade-1.8.4-1.8.5.sql +++ /dev/null @@ -1,77 +0,0 @@ --- -ALTER TABLE customer ADD (customernumber VARCHAR2(40)); -UPDATE customer SET customernumber = businessnumber; -ALTER TABLE customer DROP COLUMN businessnumber; -CREATE INDEX customer_customernumber_key ON customer (customernumber); --- -ALTER TABLE vendor ADD (vendornumber VARCHAR2(40)); -UPDATE vendor SET vendornumber = businessnumber; -ALTER TABLE vendor DROP COLUMN businessnumber; -CREATE INDEX vendor_vendornumber_key ON vendor (vendornumber); --- -CREATE TABLE employee ( - id INTEGER, - login VARCHAR2(20), - name VARCHAR2(35), - addr1 VARCHAR2(35), - addr2 VARCHAR2(35), - addr3 VARCHAR2(35), - addr4 VARCHAR2(35), - workphone VARCHAR2(20), - homephone VARCHAR2(20), - startdate DATE DEFAULT SYSDATE, - enddate DATE, - notes VARCHAR2(4000) -); --- -CREATE OR REPLACE TRIGGER employeeid BEFORE INSERT ON employee FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -CREATE INDEX employee_id_key ON employee (id); -CREATE UNIQUE INDEX employee_login_key ON employee (login); -CREATE INDEX employee_name_key ON employee (name); --- -ALTER TABLE gl ADD (employee_id INTEGER); -CREATE INDEX gl_employee_id_key ON gl (employee_id); -ALTER TABLE ar ADD (employee_id INTEGER); -CREATE INDEX ar_employee_id_key ON ar (employee_id); -ALTER TABLE ap ADD (employee_id INTEGER); -CREATE INDEX ap_employee_id_key ON ap (employee_id); -ALTER TABLE oe ADD (employee_id INTEGER); -CREATE INDEX oe_employee_id_key ON oe (employee_id); --- -ALTER TABLE invoice ADD (unit VARCHAR2(5)); -ALTER TABLE orderitems ADD (unit VARCHAR2(5)); --- -UPDATE chart SET gifi_accno = '' WHERE gifi_accno = NULL; -ALTER TABLE chart RENAME TO chartold; -CREATE TABLE chart ( - id INTEGER, - accno VARCHAR2(20) NOT NULL, - description VARCHAR2(100), - charttype CHAR(1) DEFAULT 'A', - category CHAR(1), - link VARCHAR2(100), - gifi_accno VARCHAR2(20) -); -INSERT INTO chart (id, accno, description, charttype, category, link, gifi_accno) SELECT id, accno, description, charttype, category, link, gifi_accno from chartold; -DROP TABLE chartold; -CREATE INDEX chart_id_key ON chart (id); -CREATE UNIQUE INDEX chart_accno_key ON chart (accno); -CREATE INDEX chart_category_key ON chart (category); -CREATE INDEX chart_link_key ON chart (link); -CREATE INDEX chart_gifi_accno_key ON chart (gifi_accno); --- -ALTER TABLE parts MODIFY inventory_accno_id; --- -ALTER TABLE defaults ADD (sonumber VARCHAR2(30)); -UPDATE defaults SET sonumber = ordnumber; -ALTER TABLE defaults DROP COLUMN ordnumber; -ALTER TABLE defaults ADD (ponumber VARCHAR2(30)); --- -UPDATE defaults SET version = '1.8.5'; --- diff --git a/sql-ledger/sql/Oracle-upgrade-1.8.5-2.0.0.sql b/sql-ledger/sql/Oracle-upgrade-1.8.5-2.0.0.sql deleted file mode 100644 index 2d2231b..0000000 --- a/sql-ledger/sql/Oracle-upgrade-1.8.5-2.0.0.sql +++ /dev/null @@ -1,100 +0,0 @@ --- -alter table customer add (cc VARCHAR2(50)); -alter table customer add (bcc VARCHAR2(50)); --- -alter table vendor add (cc VARCHAR2(50)); -alter table vendor add (bcc VARCHAR2(50)); --- -create table shipto ( - trans_id integer, - shiptoname varchar2(35), - shiptoaddr1 varchar2(35), - shiptoaddr2 varchar2(35), - shiptoaddr3 varchar2(35), - shiptoaddr4 varchar2(35), - shiptocontact varchar2(35), - shiptophone varchar2(20), - shiptofax varchar2(20), - shiptoemail VARCHAR2(50) -); --- -insert into shipto (trans_id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail) select id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail from customer where shiptoname != '' or shiptoname is not null; --- -insert into shipto (trans_id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail) select distinct on (a.id) a.id, c.shiptoname, c.shiptoaddr1, c.shiptoaddr2, c.shiptoaddr3, c.shiptoaddr4, c.shiptocontact, c.shiptophone, c.shiptofax, c.shiptoemail from customer c, ar a where a.customer_id = c.id; --- -insert into shipto (trans_id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail) select distinct on (o.id) o.id, c.shiptoname, c.shiptoaddr1, c.shiptoaddr2, c.shiptoaddr3, c.shiptoaddr4, c.shiptocontact, c.shiptophone, c.shiptofax, c.shiptoemail from customer c, oe o where o.customer_id = c.id; --- -create index shipto_trans_id_key on shipto (trans_id); --- -create table custome ( - id integer, - name varchar2(35), - addr1 varchar2(35), - addr2 varchar2(35), - addr3 varchar2(35), - addr4 varchar2(35), - contact varchar2(35), - phone varchar2(20), - fax varchar2(20), - email VARCHAR2(50), - notes RCHAR2(4000), - discount float, - taxincluded char(1), - creditlimit float DEFAULT 0, - terms integer DEFAULT 0, - customernumber VARCHAR2(40), - cc VARCHAR2(50), - bcc VARCHAR2(50) -); -insert into custome (id, name, addr1, addr2, addr3, addr4, contact, phone, fax, email, notes, discount, taxincluded, creditlimit, terms, customernumber) select id, name, addr1, addr2, addr3, addr4, contact, phone, fax, email, notes, discount, taxincluded, creditlimit, terms, customernumber from customer; --- -drop table customer; -alter table custome rename to customer; -create index customer_id_key on customer (id); -create index customer_name_key on customer (name); -create index customer_contact_key on customer (contact); --- -alter table parts add (bom char(1) default '0'); -update parts set bom = '0'; -update parts set bom = '1' where assembly = '1'; -alter table parts add (image VARCHAR2(100)); -alter table parts add (drawing VARCHAR2(100)); -alter table parts add (microfiche VARCHAR2(100)); --- -alter table gl add (notes VARCHAR2(4000)); --- -alter table oe add (closed char(1) default '0'); -update oe set closed = '0'; --- -create table project ( - id integer, - projectnumber VARCHAR2(50), - description VARCHAR2(4000) -); --- -create index project_id_key on project (id); --- -alter table acc_trans add (project_id integer); -update acc_trans set cleared = '0' where cleared = '1'; --- -alter table invoice add (project_id integer); -alter table invoice add (deliverydate date); -alter table orderitems add (project_id integer); -alter table orderitems add (reqdate date); --- -CREATE OR REPLACE TRIGGER projectid BEFORE INSERT ON project FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id - FROM DUAL;-- -END;; --- -alter table gl add (reference VARCHAR2(50)); -update gl set reference = source; -alter table gl drop column source; --- -create index gl_reference_key on gl (reference); -create index acc_trans_source_key on acc_trans (source); --- -update defaults set version = '2.0.0'; --- diff --git a/sql-ledger/sql/Oracle-upgrade-2.0.0-2.0.8.sql b/sql-ledger/sql/Oracle-upgrade-2.0.0-2.0.8.sql deleted file mode 100644 index eb65e9c..0000000 --- a/sql-ledger/sql/Oracle-upgrade-2.0.0-2.0.8.sql +++ /dev/null @@ -1,19 +0,0 @@ --- -create table partsgroup (id integer, partsgroup varchar2(100)); -create index partsgroup_id_key on partsgroup (id); --- -alter table parts add (partsgroup_id integer); --- -alter table assembly add (bom char(1)); -update assembly set bom = '0' where assembly.id = parts.id and parts.bom = '0'; -update assembly set bom = '1' where assembly.id = parts.id and parts.bom = '1'; --- -CREATE OR REPLACE TRIGGER partsgroupid BEFORE INSERT ON partsgroup FOR EACH ROW -BEGIN - SELECT id.nextval - INTO :new.id -FROM DUAL;-- -END;; --- -update defaults set version = '2.0.8'; --- diff --git a/sql-ledger/sql/Pg-indices.sql b/sql-ledger/sql/Pg-indices.sql deleted file mode 100644 index 27a9e43..0000000 --- a/sql-ledger/sql/Pg-indices.sql +++ /dev/null @@ -1,57 +0,0 @@ -create index acc_trans_trans_id_key on acc_trans (trans_id); -create index acc_trans_chart_id_key on acc_trans (chart_id); -create index acc_trans_transdate_key on acc_trans (transdate); -create index acc_trans_source_key on acc_trans (lower(source)); -create index ap_id_key on ap (id); -create index ap_transdate_key on ap (transdate); -create index ap_invnumber_key on ap (lower(invnumber)); -create index ap_ordnumber_key on ap (lower(ordnumber)); -create index ap_vendor_id_key on ap (vendor_id); -create index ap_employee_id_key on ap (employee_id); -create index ar_id_key on ar (id); -create index ar_transdate_key on ar (transdate); -create index ar_invnumber_key on ar (lower(invnumber)); -create index ar_ordnumber_key on ar (lower(ordnumber)); -create index ar_customer_id_key on ar (customer_id); -create index ar_employee_id_key on ar (employee_id); -create index assembly_id_key on assembly (id); -create index chart_id_key on chart (id); -create unique index chart_accno_key on chart (accno); -create index chart_category_key on chart (category); -create index chart_link_key on chart (link); -create index chart_gifi_accno_key on chart (gifi_accno); -create index customer_id_key on customer (id); -create index customer_customer_id_key on customertax (customer_id); -create index customer_customernumber_key on customer (customernumber); -create index customer_name_key on customer (name); -create index customer_contact_key on customer (contact); -create index employee_id_key on employee (id); -create unique index employee_login_key on employee (login); -create index employee_name_key on employee (name); -create index exchangerate_ct_key on exchangerate (curr, transdate); -create unique index gifi_accno_key on gifi (accno); -create index gl_id_key on gl (id); -create index gl_transdate_key on gl (transdate); -create index gl_reference_key on gl (lower(reference)); -create index gl_description_key on gl (lower(description)); -create index gl_employee_id_key on gl (employee_id); -create index invoice_id_key on invoice (id); -create index invoice_trans_id_key on invoice (trans_id); -create index makemodel_parts_id_key on makemodel (parts_id); -create index oe_id_key on oe (id); -create index oe_transdate_key on oe (transdate); -create index oe_ordnumber_key on oe (lower(ordnumber)); -create index oe_employee_id_key on oe (employee_id); -create index orderitems_trans_id_key on orderitems (trans_id); -create index parts_id_key on parts (id); -create index parts_partnumber_key on parts (lower(partnumber)); -create index parts_description_key on parts (lower(description)); -create index partstax_parts_id_key on partstax (parts_id); -create index vendor_id_key on vendor (id); -create index vendor_name_key on vendor (name); -create index vendor_vendornumber_key on vendor (vendornumber); -create index vendor_contact_key on vendor (contact); -create index vendortax_vendor_id_key on vendortax (vendor_id); -create index shipto_trans_id_key on shipto (trans_id); -create index project_id_key on project (id); -create index partsgroup_id_key on partsgroup (id); diff --git a/sql-ledger/sql/Pg-tables.sql b/sql-ledger/sql/Pg-tables.sql deleted file mode 100644 index aed9787..0000000 --- a/sql-ledger/sql/Pg-tables.sql +++ /dev/null @@ -1,289 +0,0 @@ -CREATE SEQUENCE id - start 10000; --- -SELECT nextval ('id'); --- -CREATE TABLE makemodel ( - parts_id int, - name text -); --- -CREATE TABLE gl ( - id int DEFAULT nextval ( 'id' ), - reference text, - description text, - transdate date DEFAULT current_date, - employee_id int, - notes text -); --- -CREATE TABLE chart ( - id int DEFAULT nextval ( 'id' ), - accno text NOT NULL, - description text, - charttype char(1) DEFAULT 'A', - category char(1), - link text, - gifi_accno text -); --- -CREATE TABLE gifi ( - accno text, - description text -); --- -CREATE TABLE defaults ( - inventory_accno_id int, - income_accno_id int, - expense_accno_id int, - fxgain_accno_id int, - fxloss_accno_id int, - invnumber text, - sonumber text, - yearend varchar(5), - weightunit varchar(5), - businessnumber text, - version varchar(8), - curr text, - closedto date, - revtrans bool DEFAULT 'f', - ponumber text -); -INSERT INTO defaults (version) VALUES ('2.0.8'); --- -CREATE TABLE acc_trans ( - trans_id int, - chart_id int, - amount float, - transdate date DEFAULT current_date, - source text, - cleared bool DEFAULT 'f', - fx_transaction bool DEFAULT 'f', - project_id int -); --- -CREATE TABLE invoice ( - id int DEFAULT nextval ( 'id' ), - trans_id int, - parts_id int, - description text, - qty float4, - allocated float4, - sellprice float, - fxsellprice float, - discount float4, - assemblyitem bool DEFAULT 'f', - unit varchar(5), - project_id int, - deliverydate date -); --- -CREATE TABLE vendor ( - id int DEFAULT nextval ( 'id' ), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - terms int2 DEFAULT 0, - taxincluded bool, - vendornumber text, - cc text, - bcc text -); --- -CREATE TABLE customer ( - id int DEFAULT nextval ( 'id' ), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - discount float4, - taxincluded bool, - creditlimit float DEFAULT 0, - terms int2 DEFAULT 0, - customernumber text, - cc text, - bcc text -); --- -CREATE TABLE parts ( - id int DEFAULT nextval ( 'id' ), - partnumber text, - description text, - unit varchar(5), - listprice float, - sellprice float, - lastcost float, - priceupdate date DEFAULT current_date, - weight float4, - onhand float4 DEFAULT 0, - notes text, - makemodel bool DEFAULT 'f', - assembly bool DEFAULT 'f', - alternate bool DEFAULT 'f', - rop float4, - inventory_accno_id int, - income_accno_id int, - expense_accno_id int, - bin text, - obsolete bool DEFAULT 'f', - bom bool DEFAULT 'f', - image text, - drawing text, - microfiche text, - partsgroup_id int -); --- -CREATE TABLE assembly ( - id int, - parts_id int, - qty float, - bom bool -); --- -CREATE TABLE ar ( - id int DEFAULT nextval ( 'id' ), - invnumber text, - transdate date DEFAULT current_date, - customer_id int, - taxincluded bool, - amount float, - netamount float, - paid float, - datepaid date, - duedate date, - invoice bool DEFAULT 'f', - shippingpoint text, - terms int2 DEFAULT 0, - notes text, - curr char(3), - ordnumber text, - employee_id int -); --- -CREATE TABLE ap ( - id int DEFAULT nextval ( 'id' ), - invnumber text, - transdate date DEFAULT current_date, - vendor_id int, - taxincluded bool DEFAULT 'f', - amount float, - netamount float, - paid float, - datepaid date, - duedate date, - invoice bool DEFAULT 'f', - ordnumber text, - curr char(3), - notes text, - employee_id int -); --- -CREATE TABLE partstax ( - parts_id int, - chart_id int -); --- -CREATE TABLE tax ( - chart_id int, - rate float, - taxnumber text -); --- -CREATE TABLE customertax ( - customer_id int, - chart_id int -); --- -CREATE TABLE vendortax ( - vendor_id int, - chart_id int -); --- -CREATE TABLE oe ( - id int default nextval('id'), - ordnumber text, - transdate date default current_date, - vendor_id int, - customer_id int, - amount float8, - netamount float8, - reqdate date, - taxincluded bool, - shippingpoint text, - notes text, - curr char(3), - employee_id int, - closed bool default 'f' -); --- -CREATE TABLE orderitems ( - trans_id int, - parts_id int, - description text, - qty float4, - sellprice float8, - discount float4, - unit varchar(5), - project_id int, - reqdate date -); --- -CREATE TABLE exchangerate ( - curr char(3), - transdate date, - buy float8, - sell float8 -); --- -CREATE TABLE employee ( - id int DEFAULT nextval ('id'), - login text, - name Varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - workphone varchar(20), - homephone varchar(20), - startdate date default current_date, - enddate date, - notes text -); --- -create table shipto ( - trans_id int, - shiptoname varchar(35), - shiptoaddr1 varchar(35), - shiptoaddr2 varchar(35), - shiptoaddr3 varchar(35), - shiptoaddr4 varchar(35), - shiptocontact varchar(35), - shiptophone varchar(20), - shiptofax varchar(20), - shiptoemail text -); --- -create table project ( - id int default nextval('id'), - projectnumber text, - description text -); --- -create table partsgroup ( - id int default nextval('id'), - partsgroup text -); --- diff --git a/sql-ledger/sql/Pg-upgrade-1.2.6-1.2.7.sql b/sql-ledger/sql/Pg-upgrade-1.2.6-1.2.7.sql deleted file mode 100644 index 159f31b..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.2.6-1.2.7.sql +++ /dev/null @@ -1,4 +0,0 @@ --- --- add the field shiptoemail to the customer table --- -alter table customer add column shiptoemail text; diff --git a/sql-ledger/sql/Pg-upgrade-1.2.7-1.4.0.sql b/sql-ledger/sql/Pg-upgrade-1.2.7-1.4.0.sql deleted file mode 100644 index 04e1a79..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.2.7-1.4.0.sql +++ /dev/null @@ -1,173 +0,0 @@ --- -CREATE TABLE newap ( - id int DEFAULT nextval ( 'id' ), - invnumber text, - transdate date DEFAULT current_date, - vendor int, - taxincluded bool DEFAULT FALSE, - amount float, - netamount float, - paid float, - datepaid date, - duedate date, - invoice bool DEFAULT FALSE, - ordnumber text -); --- -INSERT INTO newap (id, invnumber, transdate, vendor, amount, netamount, paid, -datepaid, duedate, invoice, ordnumber) -SELECT id, invnumber, transdate, vendor, amount, netamount, paid, -datepaid, duedate, invoice, ordnumber -FROM ap; --- -DROP TABLE ap; -ALTER TABLE newap RENAME TO ap; --- -CREATE TABLE newar ( - id int DEFAULT nextval ( 'id' ), - invnumber text, - transdate date DEFAULT current_date, - customer int, - taxincluded bool DEFAULT FALSE, - amount float, - netamount float, - paid float, - datepaid date, - duedate date, - invoice bool DEFAULT FALSE, - shippingpoint text, - terms int2, - notes text -); --- -INSERT INTO newar (id, invnumber, transdate, customer, amount, netamount, paid, -datepaid, duedate, invoice, shippingpoint, terms, notes) -SELECT id, invnumber, transdate, customer, amount, netamount, paid, -datepaid, duedate, invoice, shippingpoint, terms, notes -FROM ar; --- -DROP TABLE ar; -ALTER TABLE newar RENAME TO ar; --- -CREATE TABLE newcustomer ( - id int DEFAULT nextval ( 'id' ), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - ytd float, - discount float4, - taxincluded bool, - creditlimit float, - terms int2, - shiptoname varchar(35), - shiptoaddr1 varchar(35), - shiptoaddr2 varchar(35), - shiptoaddr3 varchar(35), - shiptocontact varchar(20), - shiptophone varchar(20), - shiptofax varchar(20), - shiptoemail text -); -INSERT INTO newcustomer ( -id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, ytd, -discount, creditlimit, terms, shiptoname, shiptoaddr1, shiptoaddr2, -shiptoaddr3, shiptocontact, shiptophone, shiptofax, shiptoemail ) -SELECT id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, ytd, -discount, creditlimit, terms, shiptoname, shiptoaddr1, shiptoaddr2, -shiptoaddr3, shiptocontact, shiptophone, shiptofax, shiptoemail -FROM customer; --- -DROP TABLE customer; -ALTER TABLE newcustomer RENAME TO customer; --- -CREATE TABLE customertax ( - customer_id int, - chart_id int -); --- -CREATE TABLE newdefaults ( - inventory_accno int, - income_accno int, - expense_accno int, - invnumber text, - ponumber text, - yearend varchar(5), - nativecurr varchar(3), - weightunit varchar(5) -); --- -INSERT INTO newdefaults ( -inventory_accno, income_accno, expense_accno, invnumber, ponumber) -SELECT inventory_accno, income_accno, expense_accno, invnumber, ponumber -FROM defaults; --- -DROP TABLE defaults; -ALTER TABLE newdefaults RENAME TO defaults; -UPDATE defaults SET yearend = '1/31', nativecurr = 'CAD', weightunit = 'kg'; --- -CREATE TABLE partstax ( - parts_id int, - chart_id int -); --- -CREATE TABLE tax ( - chart_id int, - rate float, - number text -); --- -CREATE TABLE newvendor ( - id int DEFAULT nextval ( 'id' ), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - ytd float, - discount float4, - taxincluded bool, - creditlimit float, - terms int2 -); --- -INSERT INTO newvendor ( -id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, ytd ) -SELECT id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, ytd -FROM vendor; --- -DROP TABLE vendor; -ALTER TABLE newvendor RENAME TO vendor; --- -CREATE TABLE vendortax ( - vendor_id int, - chart_id int -); --- -ALTER TABLE chart RENAME TO oldchart; --- -CREATE TABLE chart ( - id int DEFAULT nextval( 'id' ), - accno int UNIQUE, - description text, - balance float, - type char(1), - gifi int, - category char(1), - link text -); --- -INSERT INTO chart SELECT * FROM oldchart; --- -DROP TABLE oldchart; --- - diff --git a/sql-ledger/sql/Pg-upgrade-1.4.0-1.6.0.sql b/sql-ledger/sql/Pg-upgrade-1.4.0-1.6.0.sql deleted file mode 100644 index e0a3892..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.4.0-1.6.0.sql +++ /dev/null @@ -1,126 +0,0 @@ -alter table acc_trans rename column accno to chart_id; -update acc_trans set chart_id = - (select id from chart where accno = acc_trans.chart_id); --- -alter table parts rename column inventory_accno to inventory_accno_id; -alter table parts rename column income_accno to income_accno_id; -alter table parts rename column expense_accno to expense_accno_id; -alter table parts rename column number to partnumber; -update parts set inventory_accno_id = - (select id from chart where chart.accno = parts.inventory_accno_id); -update parts set income_accno_id = - (select id from chart where chart.accno = parts.income_accno_id); -update parts set expense_accno_id = - (select id from chart where chart.accno = parts.expense_accno_id); --- -create table assembly (id int, parts_id int, qty float); --- -alter table defaults rename column inventory_accno to inventory_accno_id; -alter table defaults rename column income_accno to income_accno_id; -alter table defaults rename column expense_accno to expense_accno_id; -alter table defaults add column businessnumber text; -alter table defaults add column version varchar(8); -update defaults set inventory_accno_id = - (select id from chart where chart.accno = defaults.inventory_accno_id); -update defaults set income_accno_id = - (select id from chart where chart.accno = defaults.income_accno_id); -update defaults set expense_accno_id = - (select id from chart where chart.accno = defaults.expense_accno_id); -update defaults set version = '1.6.0'; --- -alter table invoice rename column inventory_accno to inventory_accno_id; -alter table invoice rename column income_accno to income_accno_id; -alter table invoice rename column expense_accno to expense_accno_id; -alter table invoice rename column number to partnumber; -alter table invoice add column assemblyitem bool; -update invoice set assemblyitem = 'f'; -update invoice set inventory_accno_id = - (select id from chart where invoice.inventory_accno_id = chart.accno); -update invoice set income_accno_id = - (select id from chart where invoice.income_accno_id = chart.accno); -update invoice set expense_accno_id = - (select id from chart where invoice.expense_accno_id = chart.accno); --- -alter table gl rename column comment to description; --- -create table newvendor ( - id int default nextval ( 'id' ), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - terms int2, - taxincluded bool -); -insert into newvendor ( - id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, terms, - taxincluded) - select - id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, terms, - taxincluded from vendor; -drop table vendor; -alter table newvendor rename to vendor; --- -create table newcustomer ( - id int default nextval ( 'id' ), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - discount float4, - taxincluded bool, - creditlimit float, - terms int2, - shiptoname varchar(35), - shiptoaddr1 varchar(35), - shiptoaddr2 varchar(35), - shiptoaddr3 varchar(35), - shiptoaddr4 varchar(35), - shiptocontact varchar(20), - shiptophone varchar(20), - shiptofax varchar(20), - shiptoemail text -); -insert into newcustomer ( - id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, discount, - taxincluded, creditlimit, terms, shiptoname, shiptoaddr1, shiptoaddr2, - shiptoaddr3, shiptocontact, shiptophone, shiptofax, shiptoemail - ) - select - id, name, addr1, addr2, addr3, contact, phone, fax, email, notes, discount, - taxincluded, creditlimit, terms, shiptoname, shiptoaddr1, shiptoaddr2, - shiptoaddr3, shiptocontact, shiptophone, shiptofax, shiptoemail - from customer; -drop table customer; -alter table newcustomer rename to customer; --- -drop index chart_accno_key; -alter table chart rename to oldchart; -create table chart ( - id int default nextval('id'), - accno int unique, - description text, - charttype char(1), - gifi int, - category char(1), - link text -); -insert into chart (id, accno, description, charttype, gifi, category, link) - select id, accno, description, type, gifi, category, link from oldchart; -drop table oldchart; --- -alter table tax rename column number to taxnumber; --- --- apply diff --git a/sql-ledger/sql/Pg-upgrade-1.6.0-1.8.0.sql b/sql-ledger/sql/Pg-upgrade-1.6.0-1.8.0.sql deleted file mode 100644 index 4e98e1f..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.6.0-1.8.0.sql +++ /dev/null @@ -1,104 +0,0 @@ --- -create table def ( - inventory_accno_id int, - income_accno_id int, - expense_accno_id int, - fxgain_accno_id int, - fxloss_accno_id int, - invnumber text, - ordnumber text, - yearend varchar(5), - weightunit varchar(5), - businessnumber text, - version varchar(8), - curr text -); -insert into def (inventory_accno_id, income_accno_id, expense_accno_id, invnumber, ordnumber, yearend, weightunit, businessnumber, version, curr) select inventory_accno_id, income_accno_id, expense_accno_id, invnumber, ponumber, yearend, weightunit, businessnumber, version, nativecurr from defaults; -drop table defaults; -alter table def rename to defaults; -update defaults set version = '1.8.0'; --- --- create a default accno for exchange rate gain and loss --- -select accno into temp from chart where category = 'I' order by accno desc limit 1; -update temp set accno = accno + 1; -insert into chart (accno) select accno from temp; -update chart set description = 'Foreign Exchange Gain', category = 'I', charttype = 'A' where accno = (select accno from temp); -update defaults set fxgain_accno_id = (select id from chart where chart.accno = temp.accno); -drop table temp; -select accno into temp from chart where category = 'E' order by accno desc limit 1; -update temp set accno = accno + 1; -insert into chart (accno) select accno from temp; -update chart set description = 'Foreign Exchange Loss', category = 'E', charttype = 'A' where accno = (select accno from temp); -update defaults set fxloss_accno_id = (select id from chart where chart.accno = temp.accno); -drop table temp; --- -alter table parts add column bin text; -alter table parts alter column onhand set default 0; -update parts set onhand = 0 where onhand = NULL; -alter table parts add column obsolete bool; -alter table parts alter column obsolete set default 'f'; -update parts set obsolete = 'f'; --- -alter table ap rename column vendor to vendor_id; -alter table ap add column curr char(3); --- -alter table ar rename column customer to customer_id; -alter table ar add column curr char(3); -alter table ar add column ordnumber text; --- -alter table acc_trans add column source text; -alter table acc_trans add column cleared bool; -alter table acc_trans alter column cleared set default 'f'; -alter table acc_trans add column fx_transaction bool; -alter table acc_trans alter column fx_transaction set default 'f'; -update acc_trans set cleared = 'f', fx_transaction = 'f'; --- -create table oe ( - id int default nextval('id'), - ordnumber text, - transdate date default current_date, - vendor_id int, - customer_id int, - amount float8, - netamount float8, - reqdate date, - taxincluded bool, - shippingpoint text, - notes text, - curr char(3) -); --- -create table orderitems ( - trans_id int, - parts_id int, - description text, - qty float4, - sellprice float8, - discount float4 -); --- -alter table invoice rename to invoiceold; -create table invoice ( - id int default nextval('id'), - trans_id int, - parts_id int, - description text, - qty float4, - allocated float4, - sellprice float8, - fxsellprice float8, - discount float4, - assemblyitem bool default 'f' -); -insert into invoice (id, trans_id, parts_id, description, qty, allocated, sellprice, fxsellprice, discount, assemblyitem) select id, trans_id, parts_id, description, qty, allocated, sellprice, sellprice, discount, assemblyitem from invoiceold; -update invoice set assemblyitem = 'f' where assemblyitem = NULL; -drop table invoiceold; --- -create table exchangerate ( - curr char(3), - transdate date, - buy float8, - sell float8 -); --- diff --git a/sql-ledger/sql/Pg-upgrade-1.8.0-1.8.4.sql b/sql-ledger/sql/Pg-upgrade-1.8.0-1.8.4.sql deleted file mode 100644 index 57b24f1..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.8.0-1.8.4.sql +++ /dev/null @@ -1,21 +0,0 @@ --- -alter table chart add column gifi_accno text; --- -create table gifi (accno text, description text); -create unique index gifi_accno_key on gifi (accno); --- -create table mtemp (parts_id int, name text); -insert into mtemp select parts_id, name from makemodel; -drop table makemodel; -alter table mtemp rename to makemodel; --- -alter table defaults add column closedto date; -alter table defaults add column revtrans bool; --- -alter table ap add column notes text; --- -alter table customer add column businessnumber text; -alter table vendor add column businessnumber text; --- -update defaults set version = '1.8.4', revtrans = 'f'; --- diff --git a/sql-ledger/sql/Pg-upgrade-1.8.4-1.8.5.sql b/sql-ledger/sql/Pg-upgrade-1.8.4-1.8.5.sql deleted file mode 100644 index 807857a..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.8.4-1.8.5.sql +++ /dev/null @@ -1,63 +0,0 @@ --- -alter table customer rename column businessnumber to customernumber; -create index customer_customernumber_key on customer (customernumber); -alter table vendor rename column businessnumber to vendornumber; -create index vendor_vendornumber_key on vendor (vendornumber); --- -CREATE TABLE employee ( - id int DEFAULT nextval ('id'), - login text, - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - workphone varchar(20), - homephone varchar(20), - startdate date default current_date, - enddate date, - notes text -); --- -create index employee_id_key on employee (id); -create unique index employee_login_key on employee (login); -create index employee_name_key on employee (name); --- -alter table gl add column employee_id int; -create index gl_employee_id_key on gl (employee_id); -alter table ar add column employee_id int; -create index ar_employee_id_key on ar (employee_id); -alter table ap add column employee_id int; -create index ap_employee_id_key on ap (employee_id); -alter table oe add column employee_id int; -create index oe_employee_id_key on oe (employee_id); --- -alter table invoice add column unit varchar(5); -alter table orderitems add column unit varchar(5); --- -update chart set gifi_accno = '' where gifi_accno = NULL; -alter table chart rename to chartold; -CREATE TABLE chart ( - id int DEFAULT nextval ('id'), - accno text NOT NULL, - description text, - charttype char(1) DEFAULT 'A', - category char(1), - link text, - gifi_accno text -); -insert into chart (id, accno, description, charttype, category, link, gifi_accno) select id, accno, description, charttype, category, link, gifi_accno from chartold; -drop table chartold; -create index chart_id_key on chart (id); -create unique index chart_accno_key on chart (accno); -create index chart_category_key on chart (category); -create index chart_link_key on chart (link); -create index chart_gifi_accno_key on chart (gifi_accno); --- -alter table parts alter column inventory_accno_id drop default; --- -alter table defaults rename ordnumber to sonumber; -alter table defaults add column ponumber text; --- -update defaults set version = '1.8.5', ponumber = sonumber; --- diff --git a/sql-ledger/sql/Pg-upgrade-1.8.5-2.0.0.sql b/sql-ledger/sql/Pg-upgrade-1.8.5-2.0.0.sql deleted file mode 100644 index ebc1d07..0000000 --- a/sql-ledger/sql/Pg-upgrade-1.8.5-2.0.0.sql +++ /dev/null @@ -1,92 +0,0 @@ --- -alter table customer add column cc text; -alter table customer add column bcc text; --- -alter table vendor add column cc text; -alter table vendor add column bcc text; --- -create table shipto ( - trans_id int, - shiptoname varchar(35), - shiptoaddr1 varchar(35), - shiptoaddr2 varchar(35), - shiptoaddr3 varchar(35), - shiptoaddr4 varchar(35), - shiptocontact varchar(35), - shiptophone varchar(20), - shiptofax varchar(20), - shiptoemail text -); --- -insert into shipto (trans_id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail) select id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail from customer where shiptoname != '' or shiptoname is not null; --- -insert into shipto (trans_id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail) select distinct on (a.id) a.id, c.shiptoname, c.shiptoaddr1, c.shiptoaddr2, c.shiptoaddr3, c.shiptoaddr4, c.shiptocontact, c.shiptophone, c.shiptofax, c.shiptoemail from customer c, ar a where a.customer_id = c.id; --- -insert into shipto (trans_id, shiptoname, shiptoaddr1, shiptoaddr2, shiptoaddr3, shiptoaddr4, shiptocontact, shiptophone, shiptofax, shiptoemail) select distinct on (o.id) o.id, c.shiptoname, c.shiptoaddr1, c.shiptoaddr2, c.shiptoaddr3, c.shiptoaddr4, c.shiptocontact, c.shiptophone, c.shiptofax, c.shiptoemail from customer c, oe o where o.customer_id = c.id; --- -create index shipto_trans_id_key on shipto (trans_id); --- -create table custome ( - id int default nextval('id'), - name varchar(35), - addr1 varchar(35), - addr2 varchar(35), - addr3 varchar(35), - addr4 varchar(35), - contact varchar(35), - phone varchar(20), - fax varchar(20), - email text, - notes text, - discount float4, - taxincluded bool, - creditlimit float DEFAULT 0, - terms int2 DEFAULT 0, - customernumber text, - cc text, - bcc text -); -insert into custome (id, name, addr1, addr2, addr3, addr4, contact, phone, fax, email, notes, discount, taxincluded, creditlimit, terms, customernumber) select id, name, addr1, addr2, addr3, addr4, contact, phone, fax, email, notes, discount, taxincluded, creditlimit, terms, customernumber from customer; --- -drop table customer; -alter table custome rename to customer; -create index customer_id_key on customer (id); -create index customer_name_key on customer (name); -create index customer_contact_key on customer (contact); --- -alter table parts add column bom boolean; -alter table parts alter column bom set default 'f'; -update parts set bom = 'f'; -update parts set bom = 't' where assembly; -alter table parts add column image text; -alter table parts add column drawing text; -alter table parts add column microfiche text; --- -alter table gl add column notes text; --- -alter table oe add column closed bool; -alter table oe alter column closed set default 'f'; -update oe set closed = 'f'; --- -create table project ( - id int default nextval('id'), - projectnumber text, - description text -); --- -create index project_id_key on project (id); --- -alter table acc_trans add column project_id int; -update acc_trans set cleared = '0' where cleared = '1'; --- -alter table invoice add column project_id int; -alter table invoice add column deliverydate date; -alter table orderitems add column project_id int; -alter table orderitems add column reqdate date; --- -alter table gl rename source to reference; -create index gl_reference_key on gl (reference); -create index acc_trans_source_key on acc_trans (lower(source)); --- -update defaults set version = '2.0.0'; --- diff --git a/sql-ledger/sql/Pg-upgrade-2.0.0-2.0.8.sql b/sql-ledger/sql/Pg-upgrade-2.0.0-2.0.8.sql deleted file mode 100644 index ef73b1c..0000000 --- a/sql-ledger/sql/Pg-upgrade-2.0.0-2.0.8.sql +++ /dev/null @@ -1,12 +0,0 @@ --- -create table partsgroup (id int default nextval('id'), partsgroup text); -create index partsgroup_id_key on partsgroup (id); --- -alter table parts add partsgroup_id int; --- -alter table assembly add bom bool; -update assembly set bom = '0' where assembly.id = parts.id and parts.bom = '0'; -update assembly set bom = '1' where assembly.id = parts.id and parts.bom = '1'; --- -update defaults set version = '2.0.8'; --- diff --git a/sql-ledger/sql/Poland-chart.sql b/sql-ledger/sql/Poland-chart.sql deleted file mode 100644 index 64960ca..0000000 --- a/sql-ledger/sql/Poland-chart.sql +++ /dev/null @@ -1,337 +0,0 @@ --- Chart of Account for Poland --- From: Peter Dabrowski <meritage@mail.com> --- Sun, 23 March 2003 -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('000000000','Aktywa Trwa³e','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001000000','¦rodki Trwa³e','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001010000','Grunty w³asne i prawa wieczystego u¿ytkowania gruntów','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001020000','Budynki, locale i obiekty in¿ynierii l±dowej i wodnej','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001030000','Urz±dzenia techniczne i maszyny','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001040000','¦rodki transportu','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001050000','Inne ¶rodki trwa³e','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002000000','Warto¶ci niematerialne i prawne','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002010000','Koszty zakoñczonych prac rozwojowych','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002020000','Nabyta warto¶æ firmy','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002080000','Inne warto¶ci niematerialne i prawne','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002090000','Zaliczki na warto¶ci niematerialne i prawne','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003000000','D³ugoterminowe aktywa finansowe','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010000','W jednostkach powi±zanych','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010100','Udzia³y lub akcje','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010200','Inne papiery warto¶ciowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010300','Udzielone porzyczki','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010400','Inne d³ugoterminowe aktywa finansowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020000','W pozosta³ych jednostkach','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020100','Udzia³y lub akcje','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020200','Inne papiery warto¶ciowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020300','Udzielone po¿yczki','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020400','Inne d³ugoterminowe aktywa finansowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090000','Inne investycje d³ugoterminowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090100','Inne rodzaje d³ugoterminowych aktywów finansowych','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004000000','Investycje w nieruchomo¶ci i prawa','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004010000','Nieruchomo¶ci','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004020000','Warto¶ci niematerialne i prawne','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005000000','D³ugoterminowe rozliczenia miêdzyokresowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005010000','Aktywa z tytu³u odroczonego podatku dochodowego','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005020000','Inne rozliczenia miêdzyokresowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006000000','Nale¿no¶ci d³ugoterminowe','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006010000','Od jednostek powi±zanych','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006020000','Od pozosta³ych jednostek','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007000000','Odpisy umorzeniowe ¶rodków trwa³ych oraz warto¶ci niematerialnych i prawnych','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007010000','Odpisy umorzeniowe warto¶ci gruntów i prawa wieczystego u¿ytkowania gruntów','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007020000','Odpisy umorzeniowe budynków, lokali i obiektów in¿ynierii l±dowej i wodnej','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007030000','Odpisy umorzeniowe urz±dzeñ technicznych i maszyn','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007040000','Odpisy umorzeniowe ¶rodków transportu','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007050000','Odpisy umorzeniowe ulepszeñ obcych ¶rodków trwa³ych','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007090000','Odpisy umorzeniowe innych ¶rodków trwa³ych','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008000000','¦rodki trwa³e w budowie','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008010000','Inwestycje budowy ¶rodka trwa³ego','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008020000','Ulepszenia ¶rodka trwa³ego','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008030000','Nak³ady na budowê ¶rodka trwa³ego','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008040000','Zaliczki na ¶rodki trwa³e w budowie','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008050000','Ulepszenia obcych ¶rodków trwa³ych','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009000000','Odpisy aktualizuj±ce d³ugoterminowe aktywa finansowe','A','','A','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009010000','Odpisy aktualizuj±ce udzia³y i akcje w obcych jednostkach','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009020000','Odpisy aktualizuj±ce lokaty','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009030000','Odpisy aktualizuj±ce udzielone porzyczki d³ugoterminowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009090000','Odpisy aktualizuj±ce inne rodzaje d³ugoterminowych aktywów finansowych','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','¦rodki pieniê¿ne, rachunki bankowe oraz inne krótkoterminowe aktywa finansowe','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','¦rodki pieniê¿ne w kasie','A','','A','AR:AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110010000','Kasa krajowych ¶rodków pieniê¿nych','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110020000','Kasa zagranicznych ¶rodków pieniê¿nych','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113000000','Rachunki i kredyty bankowe','A','','A','AR:AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113010000','Rachunek bie¿±cy','A','','A','AR_paid:AP_paid'); 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-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('443000000','Pozosta³e','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449000000','Rozliczenie kosztów','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449010000','Nie podlegaj±ce rozliczeniu w czasie','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449020000','Przypadaj±ce na przysz³e okresy','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449030000','Koszty zgromadzone','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449040000','Koszty nie wliczane do warto¶ci sprzeda¿y','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Koszty wed³ug typów dzia³alno¶ci i ich rozliczenie','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Koszty dzia³alno¶ci podstawowej-produkcyjnej','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550010000','Rozliczone koszta dzia³alno¶ci','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550020000','Koszty nie zakoñczonych d³ugotrwa³ych us³ug','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550030000','Straty zwi±zane z wykonaniem d³ugotrwa³ych us³ug','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552000000','Koszty dzia³alno¶ci podstawowej-handlowej','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552010000','Koszty utrzymania punktów sprzeda¼y detalicznej','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550200000','Koszty utrzymania hurtowni','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552030000','Koszty sprzeda¿y wyrobów','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552040000','Podatek akcyzowy','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552050000','Op³aty celne','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553000000','Koszty dzia³alno¶ci pomocniczej','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553010000','¦wiadczenia us³ug transportowych','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555000000','Koszty zarz±du','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555010000','Koszty zarz±dzania jednostk±','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555020000','¦wiadczenia us³ug na potrzeby reprezentacji i reklamy','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('558000000','Rozliczenie kosztów dzia³alno¶ci','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Produkty i rozliczenia miêdzyokresowe','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Pó³produkty i produkty w toku','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661000000','Produkty gotowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661010000','Wyroby gotowe','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661020000','Wyroby poza jednostk±','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662000000','Odchylenia od cen ewidencyjnych produktów','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662010000','Odchylenia od cen evidencyjnych wyrobów gotowych','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662020000','Odhylenia od cen evidencyjnych pó³fabrykatów','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664000000','Rozliczenia miêdzyokresowe kosztów','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664010000','Czynne rozliczenia miêdzyokresowe kosztów','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664020000','Bierne rozliczenia miêdzyokresowe kosztów','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Pozosta³e rozliczenia miêdzyokresowe','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665010000','Czynne rozliczenia przysz³ych okresów','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665020000','Bierne rozliczenia przysz³ych okresów','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Przychody i koszty zwi±zane z ich osi±gniêciem','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Sprzeda¿ produktów','A','','I','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770010000','Sprzeda¿ produktów na kraj','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770020000','Sprzeda¿ produktów na eksport','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770030000','Sprzeda¿ us³ug na kraj','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770040000','Sprzeda¿ us³ug na eksport','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770100000','Koszty sprzedanych produktów','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770110000','Koszt w³asny sprzeda¿y produktów na kraj','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770120000','Koszt w³asny sprzeda¿y produktów na eksport','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770130000','Koszt w³asny sprzeda¿y us³ug na kraj','A','','E','IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770140000','Koszt w³asny sprzeda¿y us³ug na export','A','','E','IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773000000','Sprzeda¿ towarów','A','','I','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773010000','Sprzeda¿ hurtowa towarów','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773020000','Sprzeda¿ detaliczna towarów','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773030000','Sprzeda¿ wysy³kowa towarów','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773040000','Prowizja komisowa','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773100000','Warto¶æ sprzedanych towarów w cenach zakupu','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773110000','Warto¶æ sprzedanych towarów w sprzeda¿y hurtowej','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773120000','Warto¶æ sprzedanych towarów w sprzeda¿y detalicznej','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773130000','Warto¶æ sprzedanych towarów w sprzeda¿y wysy³kowej','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773140000','Prowizja komisowa','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774000000','Sprzeda¿ materia³ów','A','','I','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774010000','Materia³y','A','','I','AP_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774020000','Opakowania','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774030000','Odpady','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774100000','Warto¶æ sprzedanych materia³ów','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774110000','Warto¶æ w cenach zakupu sprzedanych materia³ów','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774120000','Warto¶æ w cenach zakupu sprzedanych opakowañ','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774130000','Warto¶æ w cenach zakupu sprzedanych odpadów','A','','E','IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775000000','Przychody finansowe','A','','I','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775010000','Kwoty nale¿ne ze sprzeda¿y aktywów finansowych','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775020000','Kwoty nale¿ne z tytu³u dywident','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775030000','Otrzymane odsetki','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775040000','Przychody ze zbycia investycji','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775050000','Aktualizacja warto¶ci investycji-przychody','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775060000','Dodatnie ró¿nice kursu walut','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775070000','Pozosta³e przychody finansowe','A','','I','AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775100000','Koszty finansowe','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775110000','Warto¶æ sprzedanych investycji','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775120000','Odpisy z tytu³u utraty warto¶ci investycji-koszty','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775130000','Odsetki zap³acone','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775140000','Ujemne ró¿nice kursu walut','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775190000','Pozosta³e koszty finansowe','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776000000','Pozosta³e przychody operacyjne','A','','I','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776010000','Przychody ze zbycia niefinansowych aktywów trwa³ych','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776020000','Otrzymane dotacje','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776030000','Przychody z us³ug socjalnych','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776040000','Przychody ze wzrostu warto¶ci niefinansowych aktywów trwa³ych','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776090000','Inne pozosta³e przychody operacyjne','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776100000','Pozosta³e koszty operacyjne','A','','E','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776110000','Warto¶æ sprzedanych niefinansowych aktywów trwa³ych','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776120000','Dotacje przekazane','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776130000','Odpisy z tytu³u utraty warto¶ci aktywów niefinansowych','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776140000','Inne pozosta³e koszty operacyjne','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777000000','Zyski nadzwyczajne','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777100000','Straty nadzwyczajne','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779000000','Obroty wewnêtrzne','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779010000','Koszt wyrobów w³asnej produkcji wydanych do w³asnych sklepów','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779020000','¦wiadczenia na rzecz ¶rodków trwa³ych w budowie','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779040000','Koszt niedoborów produktów','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779050000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779100000','Koszt obrotów wewnêtrznych','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779110000','Koszt wytworzenia wyrobów gotowych wydanych do w³asnych sklepów','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779120000','Koszt wytworzenia ¶wiadczeñ na rzecz ¶rodków trwa³ych w budowie','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779130000','Koszt wytworzenia zakoñczonych prac rozwojowych','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779140000','Koszt wytworzenia produktów uznanych za niedobory','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779150000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('800000000','Kapita³y w³asne i wynik finansowy','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880000000','Kapita³ podstawowy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880010000','Kapita³ zak³adowy','A','','Q','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('881000000','Fundusze wydzielone jednostkom zale¿nym','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('882000000','Nale¿ne wp³aty na kapita³ podstawowy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('883000000','Fundusze wydzielone jednostkom zale¿nym','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('884000000','Kapita³ zapasowy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('885000000','Kapita³ rezerwowy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('886000000','Kapita³ z aktualizacji wyceny','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('887000000','Rozliczenia wyniku finansowego','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888000000','Rezerwy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888010000','Rezerwa z tytu³u odroczonego podatku dochodowego','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020000','Rezerwa na ¶wiadczenia','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020100','Rezerwa d³ugoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020200','Rezerwa krótkoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090000','Pozosta³e rezerwy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090100','Pozosta³e rezerwy d³ugoterminowe','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090200','Pozosta³e rezerwy krótkoterminowe','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890000000','Rozliczenia miêdzyokresowe','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890010000','Ujemna warto¶æ firmy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020000','Inne rozliczenia miêdzyokresowe','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020100','Inne rozliczenia miêdzyokresowe d³ugoterminowe','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020200','Inne rozliczenia miêdzyokresowe krótkoterminowe','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('891000000','Fundusze specjalne','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('892000000','Wynik finansowy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893000000','Odpisy z zysku netto w ci±gu roku obrotowego','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893010000','Podatek dochodowy','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893020000','Inne obowi±zkowe obci±¿enia wyniku finansowego','A','','Q',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '223020100'),0.22); -insert into tax (chart_id,rate) values ((select id from chart where accno = '223020200'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '223020300'),0); -insert into tax (chart_id,rate) values ((select id from chart where accno = '223030100'),0.22); -insert into tax (chart_id,rate) values ((select id from chart where accno = '223030200'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '223030300'),0); --- -update defaults set inventory_accno_id = (select id from chart where accno = '333000000'), income_accno_id = (select id from chart where accno = '773010000'), expense_accno_id = (select id from chart where accno = '773110000'), fxgain_accno_id = (select id from chart where accno = '775060000'), fxloss_accno_id = (select id from chart where accno = '775140000'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'PLN:USD:EUR', weightunit = 'kg'; --- - - diff --git a/sql-ledger/sql/Simplified_Chinese_Default-chart.sql b/sql-ledger/sql/Simplified_Chinese_Default-chart.sql deleted file mode 100644 index 680adb8..0000000 --- a/sql-ledger/sql/Simplified_Chinese_Default-chart.sql +++ /dev/null @@ -1,78 +0,0 @@ --- Default chart of accounts -- sample only -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Ó¦¸¶ËùµÃË°','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','³¤ÆÚ¸ºÕ®','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','¹É·Ý×ʱ¾','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','±£ÁôÓ¯âÅ','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','ÏúÊÛÓ¯âÅ','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','ÚÑѯӯâÅ','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','ÆäËüÓ¯âÅ','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','»õÏú³É±¾','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','н×ÊÖ§³ö','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','ÈÕ³£¼°¹ÜÀíÖ§³ö','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','´ôÕʱ¸µÖ','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','Á÷¶¯×ʲú','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','×ʱ¾×ʲú','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','ÀۼƷÖÆÚ¸¶¿î - װ諼°É豸.','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','ÀۼƷÖÆÚ¸¶¿î - ÔËÊ乤¾ß','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','Á÷¶¯¸ºÕ®','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','ÒøÐнè¿î','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','Á÷¶¯Ó¯âÅ','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Ó¦¸¶¹«Ë¾Ë°','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','±£ÁôÓ¯âÅ - È¥Äê¶È','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','ÆÕͨ¹É·Ý','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','´æ»õ×ʲú','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','¹ã¸æÐÐÏú','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','¹¤¾ß','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','°ì¹«ÓÃÆ·','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','ȨÀû½ð','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','»á¼Æ·¨Îñ','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','±£ÏÕ','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','·ÖÆÚÖ§³ö','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','»µÕÊ','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','ËùµÃË°','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','ÀûÏ¢¼°ÒøÐÐÊÖÐø·Ñ','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','н×Ê','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','±£ÏÕÖ§³ö','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','ÍËÐݽðÖ§³ö','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','²¹³¥½ðÖ§³ö','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Ô±¹¤¸£Àû','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','ÏúÊÛ / ÈíÌå','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','ÀûÏ¢','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','ÔË·Ñ','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','×â½ð','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','¿â´æ / ÈíÌå','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','¿â´æ / ¶þ¼¶Êг¡Áã¼þ','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','ÏúÊÛ / ¶þ¼¶Êг¡Áã¼þ','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','»õÏú³É±¾ / ÈíÌå','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','²É¹º','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','»õÏú³É±¾ / ¶þ¼¶Êг¡Áã¼þ','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','ÁãÓýð','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','°ì¹«ÊÒװ諼°É豸','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Â÷Ѽ°ÓéÀÖ','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','¹É¶«´û¿î','A','','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','×¢²á·Ñ','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','µçÐÅ·Ñ','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5781','Íø·Á¬Ïß·Ñ','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','άÐÞ¹ÜÀí·Ñ','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','µØ·½Ë°','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','ÔËÏú·Ñ','A','','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','¿â´æ / Ó²Ìå','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','»õÏú³É±¾ / Ó²Ìå','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Ó¦¸¶ÕÊ¿î','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','ÔËÊ乤¾ß','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','³ÌʽÉè¼Æ','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','ÏúÊÛ / Ó²Ìå','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','ÚÑѯ','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Ó¦ÊÕÕÊ¿î','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','֧Ʊ»§Í·','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','ÉÌÆ··þÎñË°','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); --- --- exchange rate -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2311'),0.08); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'CAD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Spain-chart.sql b/sql-ledger/sql/Spain-chart.sql deleted file mode 100644 index 8c304a8..0000000 --- a/sql-ledger/sql/Spain-chart.sql +++ /dev/null @@ -1,132 +0,0 @@ --- Chart of Accounts for Spain (Cuadro del Plan de Contabilidad español) --- From: Federico Montesino Pouzols <fedemp@arrok.com> --- 23 Apr 2002 --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('099999999','Grupo 1: financiación básica','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','Capital','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','Reservas','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('120000000','Resultados pendientes de aplicación','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('130000000','Ingresos a distribuir en varios ejercicios','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('140000000','Provisiones para riesgos y gastos','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('150000000','Empréstitos y otras emisiones análogas','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('160000000','Deudas a largo plazo con empresas del grupo y asociadas','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('170000000','Deudas a largo plazo por prestamos recibidos y otros conceptos','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('180000000','Fianzas y depósitos recibidos a largo plazo','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('190000000','Situaciones transitorias de financiación','A','','A',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('199999999','Grupo 2: inmovilizado','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Gastos de establecimiento','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('210000000','Inmovilizaciones inmateriales','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220000000','Inmovilizaciones materiales','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('230000000','Inmovilizaciones materiales en curso','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('240000000','Inversiones financieras en empresas del grupo y asociadas','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('250000000','Otras inversiones financieras permanentes','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('260000000','Fianzas y depósitos constituidos a largo plazo','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('270000000','Gastos a distribuir en varios ejercicios','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('280000000','Amortización acumulada del inmovilizado','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('290000000','Provisiones de inmovilizado','A','','A',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('299999999','Grupo 3: existencias','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('300000000','Comerciales','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('310000000','Materias primas','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('320000000','Otros aprovisionamientos','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330000000','Productos en curso','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('340000000','Productos semiterminados','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('350000000','Productos terminados','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('360000000','Subproductos, residuos y materiales recuperados','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('390000000','Provisiones por depreciación de existencias','A','','A',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('399999999','Grupo 4: acreedores y deudores por operaciones de tráfico','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Proveedores','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('410000000','Acreedores varios','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('430000000','Clientes','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('431000000','Clientes, efectos comerciales a cobrar','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Deudores varios','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('460000000','Personal','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('470000000','Administraciones públicas','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000000','Hacienda Pública, IVA soportado','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000001','IVA soportado 4%','A','','P','AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000002','IVA soportado 7%','A','','P','AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('472000003','IVA soportado 16%','A','','P','AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('475100000','Hacienda Pública, acreedor por retenciones practicadas','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('473000000','Hacienda Pública, retenciones y pagos a cuenta','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000000','Hacienda Pública, IVA repercutido','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000001','IVA repercutido 4%','A','','P','AR_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000002','IVA repercutido 7%','A','','P','AR_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('477000003','IVA repercutido 16%','A','','P','AR_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('480000000','Ajustes por periodificación','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('490000000','Provisiones por operaciones de tráfico','A','','P',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('499999999','Grupo 5: cuentas financieras','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Empréstitos y otras emisiones análogas a corto plazo','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('510000000','Deudas a corto plazo con empresas del grupo y asociadas','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('520000000','Deudas a corto plazo por préstamos recibidos y otros conceptos','A','','P',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('530000000','Inversiones financieras a corto plazo en empresas del grupo y asociadas','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('540000000','Otras inversiones financieras temporales','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Otras cuentas no bancarias','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('560000000','Fianzas y depósitos recibidos y constituidos a corto plazo','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('569000000','Tesorería','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('570000000','Caja, euros','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('571000000','Caja, moneda extranjera','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('572000000','Bancos e instituciones de crédito, c/c. vista, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('573000000','Bancos e instituciones de crédito, c/c. vista, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('574000000','Bancos e instituciones de crédito, cuentas de ahorro, euros','A','','A','AR_paid:AP_paid:AP_amount:AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('575000000','Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera','A','','A','AR_paid:AP_paid:AP_amount:AR_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('580000000','Ajustes por periodificación','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('590000000','Provisiones financieras','A','','P',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('599999999','Grupo 6: compras y gastos','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Compras','A','','E','AP:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('608000000','Devoluciones de compras y operaciones similares','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('610000000','Variación de existencias','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('620000000','Servicios exteriores','A','','E','IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('630000000','Tributos','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('640000000','Gastos de personal','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('650000000','Otros gastos de gestión','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Gastos financieros','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Descuentos sobre ventas por pronto pago','A','','E','IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('668000000','Diferencias negativas de cambio','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('670000000','Pérdidas procedentes del inmovilizado y gastos excepcionales','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('680000000','Dotaciones para amortizaciones','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('690000000','Dotaciones a las provisiones','A','','E',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('699999999','Grupo 7: ventas e ingresos','H','','',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Ventas de mercaderías, de producción propia, de servicios, etc.','A','','I','AR:IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('708000000','Devoluciones de ventas y operaciones similares','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('710000000','Variación de existencias','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('730000000','Trabajos realizados para la empresa','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('740000000','Subvenciones a la explotación','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('750000000','Otros ingresos de gestión','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('760000000','Ingresos financieros','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('765000000','Descuentos sobre compras por pronto pago','A','','I','IC_sale:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('768000000','Diferencias positivas de cambio','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Beneficios procedentes de inmovilizados e ingresos excepcionales','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('790000000','Excesos y aplicaciones de provisiones','A','','I',''); --- --- Taxes in Spain --- --- IVA: 4, 7 or 16% --- IVA soportado -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000000'), 0.0); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000001'), 0.04); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000002'), 0.07); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000003'), 0.16); --- Recargo equivalente: 0.5, 1 or 4% -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000004'), 0.005); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000005'), 0.01); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '472000006'), 0.04); --- --- IVA repercutido -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000000'), 0.0); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000001'), 0.04); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000002'), 0.07); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000003'), 0.16); --- Recargo equivalente: 0.5, 1 or 4% -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000004'), 0.005); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000005'), 0.01); -INSERT INTO "tax" ("chart_id", "rate") VALUES ((SELECT id FROM chart WHERE accno = '477000006'), 0.04); --- --- update defaults --- -update defaults set inventory_accno_id = (select id from chart where accno = '300000000'), income_accno_id = (select id from chart where accno = '700000000'), expense_accno_id = (select id from chart where accno = '600000000'), fxgain_accno_id = (select id from chart where accno = '768000000'), fxloss_accno_id = (select id from chart where accno = '668000000'), invnumber = 'F00000000', sonumber = '100000000', ponumber = '100000000', yearend = '31/12', curr = 'EUR', weightunit = 'Kg', businessnumber = ''; --- diff --git a/sql-ledger/sql/Swiss-German-chart.sql b/sql-ledger/sql/Swiss-German-chart.sql deleted file mode 100644 index 75959ef..0000000 --- a/sql-ledger/sql/Swiss-German-chart.sql +++ /dev/null @@ -1,160 +0,0 @@ --- Swiss chart of accounts --- adapted to numeric representation of chart no. --- -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('10000','AKTIVEN','H','1','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11000','UMLAUFSVERMÖGEN','H','10000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11100','Flüssige Mittel','H','11000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11102','Bank CS Kt. 177929-11','A','11100','A','AR_paid:AP_paid'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11110','Forderungen','H','11000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11120','Vorräte und angefangene Arbeiten','H','11000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11128','Angefangene Arbeiten','A','11120','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11130','Aktive Rechnungsabgrenzung','A','11000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14000','ANLAGEVERMÖGEN','H','10000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18000','AKTIVIERTER AUFWAND UND AKTIVE BERICHTIGUNGSPOSTEN','H','10000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18182','Entwicklungsaufwand','A','18000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('20000','PASSIVEN','H','2','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21000','FREMDKAPITAL KURZFRISTIG','H','20000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21200','Kurzfristige Verbindlichkeiten aus Lieferungen und Leistungen','H','21000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21201','Lieferanten','A','21200','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21202','Personalaufwand','A','21200','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21203','Sozialversicherungen','A','21200','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21205','Leasing','A','21200','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21210','Kurzfristige Finanzverbindlichkeiten','H','21000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21220','Andere kurzfristige Verbindlichkeiten','H','21000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21222','MWST (3,6)','A','21220','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21229','Gewinnausschüttung','A','21220','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21230','Passive Rechnungsabgrenzung, kurzfristige Rückstellungen','H','21000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21235','Rückstellungen','A','21230','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('24000','FREMDKAPITAL LANGFRISTIG','H','20000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('24256','Gesellschafter','A','24000','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28000','EIGENKAPITAL','H','20000','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28280','Stammkapital','A','28000','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28290','Reserven, Bilanzgewinn','H','28000','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28291','Reserven','A','28290','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28295','Gewinnvortrag','A','28290','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('28296','Jahresgewinn','A','28290','Q',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('30000','BETRIEBSERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31000','PRODUKTIONSERTRAG','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31001','Computer','A','31000','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31005','Übrige Produkte','A','31000','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32000','HANDELSERTRAG','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32001','Hardware','A','32000','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32002','Software OSS','A','32000','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32003','Software kommerz.','A','32000','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32005','Übrige','A','32000','I','AR_amount:IC_sale'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34000','DIENSTLEISTUNGSERTRAG','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34001','Beratung','A','34000','I','AR_amount:IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34002','Installation','A','34000','I','AR_amount:IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36000','ÜBRIGER ERTRAG','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37000','EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37001','Eigenleistungen','A','37000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37002','Eigenverbrauch','A','37000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38000','BESTANDESÄNDERUNGEN ANGEFANGENE UND FERTIGGESTELLTE ARBEITUNG AUS PRODUKTION UND DIENSTLEISTUNG','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38001','Bestandesänderungen','A','38000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39000','ERTRAGSMINDERUNGEN AUS PRODUKTIONS-, HANDELS- UND DIENSTLEISTUNGSERTRÄGEN','H','30000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('40000','AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41000','MATERIALAUFWAND','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41001','Computer','A','41000','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41005','Übrige Produkte','A','41000','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42000','HANDELSWARENAUFWAND','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42001','Hardware','A','42000','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42002','Software OSS','A','32000','I','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42003','Software kommerz.','A','42000','I','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42005','Übrige','A','42000','E','AP_amount:IC_cogs'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('44000','AUFWAND FÜR DRITTLEISTUNGEN','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('46000','ÜBRIGER AUFWAND','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('47000','DIREKTE EINKAUFSSPESEN','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('47001','Einkaufsspesen','A','47000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48000','BESTANDESVERÄNDERUNGEN, MATERIAL- UND WARENVERLUSTE','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48001','Bestandesänderungen','A','48000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('49000','AUFWANDMINDERUNGEN','H','40000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('49005','Aufwandminderungen','A','49000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50000','PERSONALAUFWAND','H','50000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57000','SOZIALVERSICHERUNGSAUFWAND','H','50000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58000','ÜBRIGER PERSONALAUFWAND','H','58000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58005','Sonstiger Personalaufwand','A','58000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('59000','ARBEITSLEISTUNGEN DRITTER','H','50000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('60000','SONSTIGER BETRIEBSAUFWAND','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61000','RAUMAUFWAND','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61900','UNTERHALT, REPARATUREN, ERSATZ, LEASINGAUFWAND MOBILE SACHANLAGEN','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61901','Unterhalt','A','61900','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62000','FAHRZEUG- UND TRANSPORTAUFWAND','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62002','Transportaufwand','A','62000','E','AP_amount'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('63000','SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65000','VERWALTUNGS- UND INFORMATIKAUFWAND','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('66000','WERBEAUFWAND','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67000','ÜBRIGER BETRIEBSAUFWAND','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67001','Übriger Betriebsaufwand','A','67000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68000','FINANZERFOLG','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68001','Finanzaufwand','A','68000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68002','Bankspesen','A','68000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68005','Finanzertrag','A','68000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('69000','ABSCHREIBUNGEN','H','60000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('69001','Abschreibungen','A','69000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('80000','AUSSERORDENTLICHER UND BETRIEBSFREMDER ERFOLG, STEUERN','H','80000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('80001','Ausserordentlicher Ertrag','A','80000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('80002','Ausserordentlicher Aufwand','A','80000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('89000','STEUERAUFWAND','H','80000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('89001','Steuern','A','80000','E',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('90000','ABSCHLUSS','H','90000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('91000','ERFOLGSRECHNUNG','H','91000','I',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('92000','BILANZ','H','92000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('93000','GEWINNVERWENDUNG','H','93000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('99000','SAMMEL- UND FEHLBUCHUNGEN','H','99000','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11121','Warenvorräte','A','11120','A','IC'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('44001','Aufwand für Drittleistungen','A','44000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('63001','Betriebsversicherungen','A','63000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57004','Unfallversicherung','A','57000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57005','Krankentaggeldversicherung','A','57000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57003','Berufliche Vorsorge','A','57000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57002','FAK','A','57000','E','AP_amount:IC_income:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65009','Übriger Verwaltungsaufwand','A','65000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65003','Porti','A','65000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65002','Telekomm','A','65000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65001','Büromaterial','A','65000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('18181','Gründungsaufwand','A','18000','A','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50001','Löhne und Gehälter','A','50000','E','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50002','Erfolgsbeteiligungen','A','50000','E','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21216','Gesellschafter','A','21210','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62001','Fahrzeugaufwand','A','62000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58003','Spesen','A','58000','E','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65004','Fachliteratur','A','65000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39001','Skonti','A','39000','I','IC_sale:IC_cogs:IC_income:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39002','Rabatte, Preisnachlässe','A','39000','I','IC_sale:IC_cogs:IC_income:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36005','Kursgewinn','A','39000','I','IC_sale:IC_cogs:IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39006','Kursverlust','A','39000','E','IC_sale:IC_cogs:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39005','Verluste aus Forderungen','A','39000','E','IC_sale:IC_cogs:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14151','Mobiliar und Einrichtungen','A','14150','A','IC'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('14152','Büromaschinen, EDV','A','14150','A','IC'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11119','Verrechnungssteuer','A','11110','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11118','MWST Vorsteuer auf Investitionen','A','11110','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36004','Versand','A','36000','I','IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36001','Reisezeit','A','36000','I','IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36002','Reise (Fahrt)','A','36000','I','IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11117','MWST Vorsteuer auf Aufwand','A','11110','A',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21228','Geschuldete Steuern','A','21220','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21223','MWST (7,6)','A','21220','L','AR_tax:AP_tax:IC_taxpart:IC_expense:IC_taxservice:CT_tax'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57001','AHV, IV, EO, ALV','A','57000','E','AP_amount:IC_income:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21221','MWST (2,4)','A','21220','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21224','MWST (7.6) 1/2','A','21220','L','AR_tax:AP_tax:IC_taxpart:IC_expense:IC_taxservice:CT_tax'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('66001','Werbeaufwand','A','66000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21217','Privat','A','21210','L','AP'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11101','Kasse','A','11100','A','AR_paid:AP_paid'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50005','Leistungen von Sozialversicherung','A','50000','E','AP_amount:IC_income:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65005','Informatikaufwand','A','65000','E','AP_amount:IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39004','Rundungsdifferenzen','A','39000','I','AR_paid:AP_paid'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11111','Debitoren','A','11110','A','AR'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61001','Miete','A','61000','E','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61002','Reinigung','A','61000','E','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61005','Übriger Raumaufwand','A','61000','E','IC_expense'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36003','Essen','A','36000','I','IC_income'); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21231','Passive Rechnungsabgrenzung','A','21230','L',''); -INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67002','Produkteentwicklung','A','67000','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '21222'),0.036); -insert into tax (chart_id,rate) values ((select id from chart where accno = '21223'),0.076); -insert into tax (chart_id,rate) values ((select id from chart where accno = '21221'),0.024); -insert into tax (chart_id,rate) values ((select id from chart where accno = '21224'),0.076); --- -update defaults set inventory_accno_id = (select id from chart where accno = '11121'), income_accno_id = (select id from chart where accno = '34002'), expense_accno_id = (select id from chart where accno = '42005'), fxgain_accno_id = (select id from chart where accno = '36005'), fxloss_accno_id = (select id from chart where accno = '39006'), invnumber = '2002000', sonumber = '2002000', ponumber = '2002000', curr = 'EUR:USD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/Swiss-German-gifi.sql b/sql-ledger/sql/Swiss-German-gifi.sql deleted file mode 100644 index ecd526d..0000000 --- a/sql-ledger/sql/Swiss-German-gifi.sql +++ /dev/null @@ -1,55 +0,0 @@ --- -INSERT INTO gifi (accno,description) VALUES ('1','AKTIVEN'); -INSERT INTO gifi (accno,description) VALUES ('2','PASSIVEN'); -INSERT INTO gifi (accno,description) VALUES ('4','AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN'); -INSERT INTO gifi (accno,description) VALUES ('5','PERSONALAUFWAND'); -INSERT INTO gifi (accno,description) VALUES ('10000','ANLAGEVERMÖGEN'); -INSERT INTO gifi (accno,description) VALUES ('11000','Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('11100','Bank'); -INSERT INTO gifi (accno,description) VALUES ('11110','MWST Vorsteuer auf Investitionen'); -INSERT INTO gifi (accno,description) VALUES ('11120','Angefangene Arbeiten'); -INSERT INTO gifi (accno,description) VALUES ('14150','Büromaschinen, EDV'); -INSERT INTO gifi (accno,description) VALUES ('18000','Gründungsaufwand'); -INSERT INTO gifi (accno,description) VALUES ('20000','FREMDKAPITAL LANGFRISTIG'); -INSERT INTO gifi (accno,description) VALUES ('21000','Kurzfristige Finanzverbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('21200','Sozialversicherungen'); -INSERT INTO gifi (accno,description) VALUES ('21210','Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('21220','MWST (3,6)'); -INSERT INTO gifi (accno,description) VALUES ('21230','Passive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('24000','Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('28000','Stammkapital'); -INSERT INTO gifi (accno,description) VALUES ('28290','Gewinnvortrag'); -INSERT INTO gifi (accno,description) VALUES ('30000','ÜBRIGER ERTRAG'); -INSERT INTO gifi (accno,description) VALUES ('31000','Computer'); -INSERT INTO gifi (accno,description) VALUES ('32000','Software kommerz.'); -INSERT INTO gifi (accno,description) VALUES ('34000','Beratung'); -INSERT INTO gifi (accno,description) VALUES ('36000','Essen'); -INSERT INTO gifi (accno,description) VALUES ('37000','Eigenleistungen'); -INSERT INTO gifi (accno,description) VALUES ('38000','Bestandesänderungen'); -INSERT INTO gifi (accno,description) VALUES ('39000','Rabatte, Preisnachlässe'); -INSERT INTO gifi (accno,description) VALUES ('40000','AUFWANDMINDERUNGEN'); -INSERT INTO gifi (accno,description) VALUES ('41000','Übrige Produkte'); -INSERT INTO gifi (accno,description) VALUES ('42000','Software kommerz.'); -INSERT INTO gifi (accno,description) VALUES ('44000','Aufwand für Drittleistungen'); -INSERT INTO gifi (accno,description) VALUES ('47000','Einkaufsspesen'); -INSERT INTO gifi (accno,description) VALUES ('48000','Bestandesänderungen'); -INSERT INTO gifi (accno,description) VALUES ('49000','Aufwandminderungen'); -INSERT INTO gifi (accno,description) VALUES ('50000','Löhne und Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('57000','FAK'); -INSERT INTO gifi (accno,description) VALUES ('58000','Spesen'); -INSERT INTO gifi (accno,description) VALUES ('60000','VERWALTUNGS- UND INFORMATIKAUFWAND'); -INSERT INTO gifi (accno,description) VALUES ('61000','Reinigung'); -INSERT INTO gifi (accno,description) VALUES ('61900','Unterhalt'); -INSERT INTO gifi (accno,description) VALUES ('62000','Fahrzeugaufwand'); -INSERT INTO gifi (accno,description) VALUES ('63000','Betriebsversicherungen'); -INSERT INTO gifi (accno,description) VALUES ('65000','Übriger Verwaltungsaufwand'); -INSERT INTO gifi (accno,description) VALUES ('66000','Werbeaufwand'); -INSERT INTO gifi (accno,description) VALUES ('67000','Produkteentwicklung'); -INSERT INTO gifi (accno,description) VALUES ('68000','Finanzaufwand'); -INSERT INTO gifi (accno,description) VALUES ('69000','Abschreibungen'); -INSERT INTO gifi (accno,description) VALUES ('80000','AUSSERORDENTLICHER UND BETRIEBSFREMDER ERFOLG, STEUERN'); -INSERT INTO gifi (accno,description) VALUES ('90000','ABSCHLUSS'); -INSERT INTO gifi (accno,description) VALUES ('91000','ERFOLGSRECHNUNG'); -INSERT INTO gifi (accno,description) VALUES ('92000','BILANZ'); -INSERT INTO gifi (accno,description) VALUES ('93000','GEWINNVERWENDUNG'); -INSERT INTO gifi (accno,description) VALUES ('99000','SAMMEL- UND FEHLBUCHUNGEN'); diff --git a/sql-ledger/sql/Traditional_Chinese_Default-chart.sql b/sql-ledger/sql/Traditional_Chinese_Default-chart.sql deleted file mode 100644 index 68ebeac..0000000 --- a/sql-ledger/sql/Traditional_Chinese_Default-chart.sql +++ /dev/null @@ -1,78 +0,0 @@ --- Default chart of accounts -- sample only -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','À³¥I©Ò±oµ|','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','ªø´Át¶Å','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','ªÑ¥÷¸ê¥»','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','«O¯d¬Õ¾l','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','¾P°â¬Õ¾l','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','¿Ô¸ß¬Õ¾l','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','¨ä¥¦¬Õ¾l','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','³f¾P¦¨¥»','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','Á~¸ê¤ä¥X','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','¤é±`¤ÎºÞ²z¤ä¥X','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','§b±b³Æ©è','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','¬y°Ê¸ê²£','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','¸ê¥»¸ê²£','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','²Öp¤À´Á¥I´Ú - ¸Ë¿X¤Î³]³Æ.','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','²Öp¤À´Á¥I´Ú - ¹B¿é¤u¨ã','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','¬y°Êt¶Å','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','»È¦æÉ´Ú','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','¬y°Ê¬Õ¾l','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','À³¥I¤½¥qµ|','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','«O¯d¬Õ¾l - ¥h¦~«×','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','´¶³qªÑ¥÷','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','¦s³f¸ê²£','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','¼s§i¦æ¾P','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','¤u¨ã','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','¿ì¤½¥Î«~','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Åv§Qª÷','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','·|pªk°È','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','«OÀI','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','¤À´Á¤ä¥X','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Ãa±b','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','©Ò±oµ|','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','§Q®§¤Î»È¦æ¤âÄò¶O','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Á~¸ê','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','«OÀI¤ä¥X','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','°h¥ðª÷¤ä¥X','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','¸ÉÀvª÷¤ä¥X','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','û¤uºÖ§Q','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','¾P°â / ³nÅé','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','§Q®§','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','¹B¶O','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','¯²ª÷','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','®w¦s / ³nÅé','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','®w¦s / ¤G¯Å¥«³õ¹s¥ó','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','¾P°â / ¤G¯Å¥«³õ¹s¥ó','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','³f¾P¦¨¥» / ³nÅé','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','±ÄÁÊ','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','³f¾P¦¨¥» / ¤G¯Å¥«³õ¹s¥ó','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','¹s¥Îª÷','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','¿ì¤½«Ç¸Ë¿X¤Î³]³Æ','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','®È¶O¤Î®T¼Ö','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','ªÑªF¶U´Ú','A','','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','µù¥U¶O','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','¹q«H¶O','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5781','ºô¸ô³s½u¶O','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','ºû׺޲z¶O','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2311','¦a¤èµ|','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','¹B¾P¶O','A','','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','®w¦s / µwÅé','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','³f¾P¦¨¥» / µwÅé','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','À³¥I±b´Ú','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','¹B¿é¤u¨ã','A','','A','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','µ{¦¡³]p','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','¾P°â / µwÅé','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','¿Ô¸ß','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','À³¦¬±b´Ú','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1061','¤ä²¼¤áÀY','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','°Ó«~ªA°Èµ|','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); --- --- exchange rate -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.07); -insert into tax (chart_id,rate) values ((select id from chart where accno = '2311'),0.08); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5010'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'USD', weightunit = 'kg'; --- diff --git a/sql-ledger/sql/US_General-chart.sql b/sql-ledger/sql/US_General-chart.sql deleted file mode 100644 index 4506a71..0000000 --- a/sql-ledger/sql/US_General-chart.sql +++ /dev/null @@ -1,98 +0,0 @@ --- US_General COA --- modify as needed --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Checking Account','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','','A','AR_paid:AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','','A','AR'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / Hardware','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Software','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventory / Aftermarket Parts','A','','A','IC'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1825','Accum. Amort. -Furn. & Equip.','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1845','Accum. Amort. -Vehicle','A','','A',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','','L','AP'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','','L','AP_paid'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','RETAINED EARNINGS','H','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Retained Earnings - prior years','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3600','Current Earnings','A','','Q',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Sales / Hardware','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Sales / Software','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Sales / Aftermarket Parts','A','','I','AR_amount:IC_sale'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','CONSULTING REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Consulting','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Programming','A','','I','AR_amount:IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','','I','IC_income'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','','E','AP_amount:IC_cogs:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / Hardware','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Software','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','COGS / Aftermarket Parts','A','','E','AP_amount:IC_cogs'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','','E','AP_amount:IC_expense'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrations','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','','E','AP_amount'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E',''); --- -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2110','Accrued Income Tax - Federal','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2120','Accrued Income Tax - State','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2130','Accrued Franchise Tax','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2140','Accrued Real & Personal Prop Tax','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Sales Tax','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax'); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Accrued Use Tax Payable','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Accrued Wages','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Accrued Comp Time','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2230','Accrued Holiday Pay','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2240','Accrued Vacation Pay','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','Accr. Benefits - 401K','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','Accr. Benefits - Stock Purchase','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','Accr. Benefits - Med, Den','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2340','Accr. Benefits - Payroll Taxes','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2350','Accr. Benefits - Credit Union','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2360','Accr. Benefits - Savings Bond','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2370','Accr. Benefits - Garnish','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Accr. Benefits - Charity Cont.','A','','L',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Wages - Overtime','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Benefits - Comp Time','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','Benefits - Payroll Taxes','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5450','Benefits - Workers Comp','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','Benefits - Pension','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Benefits - General Benefits','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Inc Tax Exp - Federal','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Inc Tax Exp - State','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Taxes - Real Estate','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5540','Taxes - Personal Property','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Taxes - Franchise','A','','E',''); -insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5560','Taxes - Foreign Withholding','A','','E',''); --- -insert into tax (chart_id,rate) values ((select id from chart where accno = '2150'),0.05); --- -update defaults set inventory_accno_id = (select id from chart where accno = '1520'), income_accno_id = (select id from chart where accno = '4020'), expense_accno_id = (select id from chart where accno = '5020'), fxgain_accno_id = (select id from chart where accno = '4450'), fxloss_accno_id = (select id from chart where accno = '5810'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'USD:CAD:EUR', weightunit = 'lbs'; --- |