1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
|
-- 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 = '';
--
|
