-- 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');