sql/Switzerland-deutsch-keineMWST-chart.sql

   1 -- deutschsprachiger KMU-Kontenplan nach Sterchi für Firmen in der Schweiz, die nicht mehrwertsteuerpflichtig sind
   2 -- Erstellt am 24.7.2013
   3 -- Redaktion: Andreas Rudin, http://www.revamp-it.ch
   4
   5
   6
   7 INSERT INTO buchungsgruppen (id, description, inventory_accno_id, income_accno_id_0, expense_accno_id_0, income_accno_id_1, expense_accno_id_1, income_accno_id_2, expense_accno_id_2, income_accno_id_3, expense_accno_id_3) VALUES
   8 (1,'Standard',13,50,67,50,67,50,67,50,67);
   9
  10
  11 INSERT INTO chart (id, accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik, itime, mtime, new_chart_id, valid_from) VALUES
  12 (1,1,'AKTIVEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  13 (2,10,'UMLAUFSVERMÖGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  14 (3,100,'Flüssige Mittel','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  15 (4,1000,'Kasse','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  16 (5,1010,'Post','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  17 (6,1020,'Bank','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  18 (7,110,'Forderungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  19 (8,1100,'Debitoren','A','A','AR',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  20 (9,1170,'Vorsteuer auf Aufwand','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  21 (10,1171,'Vorsteuer auf Investitionen','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  22 (11,1176,'Guthaben aus Verrechnungssteuer','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  23 (12,120,'Vorräte und angefangene Arbeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  24 (13,1200,'Warenvorräte','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  25 (14,1280,'Angefangene Arbeiten','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  26 (15,130,'Aktive Rechnungsabgrenzung','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  27 (16,1300,'Aktive Rechnungsabgrenzung','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  28 (17,14,'ANLAGEVERMÖGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  29 (18,1450,'Mobiliar und Einrichtungen','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  30 (19,1460,'Büromaschinen, EDV','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  31 (20,180,'AKTIVIERTER AUFWAND UND AKTIVE BERICHTIGUNGSPOSTEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  32 (21,1800,'Gründungsaufwand','A','A','IC_expense',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  33 (22,1801,'Entwicklungsaufwand','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  34 (23,2,'PASSIVEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  35 (24,20,'FREMDKAPITAL KURZFRISTIG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  36 (25,200,'Kurzfristige Verbindlichkeiten aus Lieferungen und Leistungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  37 (26,2000,'Lieferanten','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  38 (27,210,'Kurzfristige Finanzverbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  39 (28,2101,'Personalaufwand','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  40 (29,2102,'Sozialversicherungen','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  41 (30,2105,'Leasing','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  42 (31,2110,'Gesellschafter','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  43 (32,2111,'Privat','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  44 (33,220,'Andere kurzfristige Verbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  45 (34,2200,'MWST(2,5)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  46 (35,2201,'MWST(8,0)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  47 (36,2210,'Geschuldete Steuern','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  48 (37,230,'Passive Rechnungsabgrenzung, kurzfristige Rückstellungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  49 (38,2300,'Passive Rechnungsabgrenzung','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  50 (39,2330,'Rückstellungen','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  51 (40,24,'FREMDKAPITAL LANGFRISTIG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  52 (41,2400,'Gesellschafter','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  53 (42,28,'EIGENKAPITAL','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  54 (43,2800,'Stammkapital','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  55 (44,290,'Reserven, Bilanzgewinn','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  56 (45,2900,'Reserven','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  57 (46,2990,'Gewinnvortrag','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  58 (47,2991,'Jahresgewinn','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  59 (48,3,'BETRIEBSERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  60 (49,30,'PRODUKTIONSERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  61 (50,3000,'Ertrag Produktion','A','I','AR_amount:IC_sale',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  62 (51,32,'HANDELSERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  63 (52,3200,'Ertrag Handel','A','I','AR_amount:IC_sale',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  64 (53,34,'DIENSTLEISTUNGSERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  65 (54,3400,'Ertrag Dienstleistung','A','I','AR_amount:IC_income',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  66 (55,36,'ÜBRIGER ERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  67 (56,3600,'diverser Ertrag','A','I','IC_income',NULL,0,NULL,NULL,NULL,2,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  68 (57,37,'EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  69 (58,3700,'Eigenleistungen','A','I','',NULL,0,NULL,NULL,NULL,2,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  70 (59,38,'BESTANDESÄNDERUNGEN ANGEFANGENE UND FERTIGGESTELLTE ARBEITEN AUS PRODUKTION UND DIENSTLEISTUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  71 (60,3800,'Bestandesänderungen','A','I','',NULL,0,NULL,NULL,NULL,2,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  72 (61,39,'ERTRAGSMINDERUNGEN AUS PRODUKTIONS-, HANDELS- UND DIENSTLEISTUNGSERTRÄGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  73 (62,3900,'Skonti','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  74 (63,3901,'Rabatte, Preisnachlässe','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  75 (64,3905,'Verluste aus Forderungen','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  76 (65,4,'AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  77 (66,40,'MATERIALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  78 (67,4000,'Materialeinkauf','A','E','AP_amount:IC_cogs',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  79 (68,42,'HANDELSWARENAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  80 (69,4200,'Einkauf Handelswaren','A','E','AP_amount:IC_cogs',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  81 (70,4208,'Bestandsänderungen Handelswaren','A','E','AP_amount:IC_cogs',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  82 (71,44,'AUFWAND FÜR DRITTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  83 (72,4400,'Aufwand für Drittleistungen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  84 (73,46,'ÜBRIGER AUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  85 (74,47,'DIREKTE EINKAUFSSPESEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  86 (75,4700,'Einkaufsspesen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,8, 'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  87 (76,48,'BESTANDESVERÄNDERUNGEN, MATERIAL- UND WARENVERLUSTE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  88 (77,4800,'Bestandesänderungen','A','E','',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  89 (78,49,'AUFWANDMINDERUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  90 (79,4900,'Skonti, Rabatte, Preisnachlässe','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  91 (80,5,'PERSONALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  92 (81,5000,'Löhne und Gehälter','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  93 (82,5001,'Erfolgsbeteiligungen','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  94 (83,5005,'Leistungen von Sozialversicherung','A','I','IC_income',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  95 (84,507,'SOZIALVERSICHERUNGSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  96 (85,5070,'AHV, IV, EO, ALV','A','E','AP_amount:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  97 (86,5071,'FAK','A','E','AP_amount:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  98 (87,5072,'Berufliche Vorsorge','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
  99 (88,5073,'Unfallversicherung','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 100 (89,5074,'Krankentaggeldversicherung','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 101 (90,508,'ÜBRIGER PERSONALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 102 (91,5083,'Spesen','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 103 (92,5089,'Sonstiger Personalaufwand','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 104 (93,509,'ARBEITSLEISTUNGEN DRITTER','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 105 (94,6,'ÜBRIGER BETRIEBSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 106 (95,600,'RAUMAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 107 (96,6000,'Miete','A','E','IC_expense',NULL,0,NULL,NULL,NULL,11,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 108 (97,6040,'Reinigung','A','E','IC_expense',NULL,0,NULL,NULL,NULL,11,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 109 (98,6050,'Übriger Raumaufwand','A','E','IC_expense',NULL,0,NULL,NULL,NULL,11,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 110 (99,610,'UNTERHALT, REPARATUREN, ERSATZ, LEASINGAUFWAND MOBILE SACHANLAGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 111 (100,6100,'Unterhalt','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,13,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 112 (101,620,'FAHRZEUG- UND TRANSPORTAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 113 (102,6200,'Fahrzeugaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,17,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 114 (103,6201,'Transportaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,17,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 115 (104,630,'SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 116 (105,6300,'Betriebsversicherungen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,14,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 117 (106,650,'VERWALTUNGS- UND INFORMATIKAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 118 (107,6500,'Büromaterial','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 119 (108,6510,'Telefon, Fax, Internet','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 120 (109,6520,'Porti','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 121 (110,6530,'Fachliteratur','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,20,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 122 (111,6540,'Informatikaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 123 (112,6590,'Übriger Verwaltungsaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,24,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 124 (113,660,'WERBEAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 125 (114,6600,'Werbeaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,18,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 126 (115,670,'ÜBRIGER BETRIEBSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 127 (116,6750,'Übriger Betriebsaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,24,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 128 (117,680,'FINANZAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 129 (118,6800,'Finanzaufwand','A','E','',NULL,0,NULL,NULL,NULL,29,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 130 (119,685,'FINANZERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 131 (120,6850,'Finanzertrag','A','I','',NULL,0,NULL,NULL,NULL,4,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 132 (121,690,'ABSCHREIBUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 133 (122,6900,'Abschreibungen','A','E','',NULL,0,NULL,NULL,NULL,25,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 134 (123,8,'AUSSERORDENTLICHER UND BETRIEBSFREMDER ERFOLG, STEUERN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 135 (124,8000,'Ausserordentlicher Ertrag','A','I','',NULL,0,NULL,NULL,NULL,5,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 136 (125,8100,'Ausserordentlicher Aufwand','A','E','',NULL,0,NULL,NULL,NULL,30,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 137 (126,89,'STEUERAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 138 (127,8900,'Steuern','A','E','',NULL,0,NULL,NULL,NULL,31,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 139 (128,9,'ABSCHLUSS','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 140 (129,90,'ERFOLGSRECHNUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 141 (130,92,'BILANZ','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 142 (131,9200,'Eröffnungsbilanz','A','E','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 143 (132,93,'GEWINNVERWENDUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 144 (133,95,'JAHRESERGEBNISSE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
 145 (134,99,'SAMMEL- UND FEHLBUCHUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL);
 146
 147
 148 DELETE FROM defaults;
 149
 150 INSERT INTO defaults (inventory_accno_id, income_accno_id, expense_accno_id, fxgain_accno_id, fxloss_accno_id, invnumber, sonumber, weightunit, businessnumber, version, curr, closedto, revtrans, ponumber, sqnumber, rfqnumber, customernumber, vendornumber, audittrail, articlenumber, servicenumber, coa, itime, mtime, rmanumber, cnnumber, accounting_method, inventory_system, profit_determination) VALUES
 151 (13,50,67,120,118,0,0,'kg','','3.0.0','CHF:EUR',NULL,'f',0,0,0,0,0,'f',0,0,'Switzerland-deutsch-keineMWST','2013-01-01 00:00:00.000000',NULL,0,0,'accrual','periodic','balance');
 152
 153 INSERT INTO tax (rate, taxkey, taxdescription, itime, mtime, id) VALUES
 154 (0,0,'Keine Steuer','2013-01-01 00:00:00.000000',NULL,0),
 155 (0,1,'mehrwertsteuerfrei','2013-01-01 00:00:00.000000',NULL,1);
 156
 157 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription, itime, mtime, id) VALUES
 158 (35,0.08000,2201,2,'MWST 8% Verkauf','2013-01-01 00:00:00.000000',NULL,2),
 159 (34,0.02500,2200,3,'MWST 2.5% Verkauf','2013-01-01 00:00:00.000000',NULL,3),
 160 (9,0.08000,1170,4,'MWST 8% Aufwand','2013-01-01 00:00:00.000000',NULL,4),
 161 (9,0.02500,1170,5,'MWST 2.5% Aufwand','2013-01-01 00:00:00.000000',NULL,5),
 162 (10,0.08000,1171,6,'MWST 8% Investitionen','2013-01-01 00:00:00.000000',NULL,6),
 163 (10,0.02500,1171,7,'MWST 2.5% Investitionen','2013-01-01 00:00:00.000000',NULL,7);
 164
 165
 166 DELETE FROM tax_zones;
 167
 168 INSERT INTO tax_zones (id, description) VALUES
 169 (0,'Inland'),
 170 (1,'EU mit USt-ID Nummer'),
 171 (2,'EU ohne USt-ID Nummer'),
 172 (3,'Ausserhalb EU');
 173
 174
 175 INSERT INTO taxkeys (id, chart_id, tax_id, taxkey_id, pos_ustva, startdate) VALUES
 176 (1,1,0,0,NULL,'2013-01-01'),
 177 (2,2,0,0,NULL,'2013-01-01'),
 178 (3,3,0,0,NULL,'2013-01-01'),
 179 (4,4,0,0,NULL,'2013-01-01'),
 180 (5,5,0,0,NULL,'2013-01-01'),
 181 (6,6,0,0,NULL,'2013-01-01'),
 182 (7,7,0,0,NULL,'2013-01-01'),
 183 (8,8,0,0,NULL,'2013-01-01'),
 184 (9,9,0,0,NULL,'2013-01-01'),
 185 (10,10,0,0,NULL,'2013-01-01'),
 186 (11,11,0,0,NULL,'2013-01-01'),
 187 (12,12,0,0,NULL,'2013-01-01'),
 188 (13,13,0,0,NULL,'2013-01-01'),
 189 (14,14,0,0,NULL,'2013-01-01'),
 190 (15,15,0,0,NULL,'2013-01-01'),
 191 (16,16,0,0,NULL,'2013-01-01'),
 192 (17,17,0,0,NULL,'2013-01-01'),
 193 (18,18,0,0,NULL,'2013-01-01'),
 194 (19,19,0,0,NULL,'2013-01-01'),
 195 (20,20,0,0,NULL,'2013-01-01'),
 196 (21,21,0,0,NULL,'2013-01-01'),
 197 (22,22,0,0,NULL,'2013-01-01'),
 198 (23,23,0,0,NULL,'2013-01-01'),
 199 (24,24,0,0,NULL,'2013-01-01'),
 200 (25,25,0,0,NULL,'2013-01-01'),
 201 (26,26,0,0,NULL,'2013-01-01'),
 202 (27,27,0,0,NULL,'2013-01-01'),
 203 (28,28,0,0,NULL,'2013-01-01'),
 204 (29,29,0,0,NULL,'2013-01-01'),
 205 (30,30,0,0,NULL,'2013-01-01'),
 206 (31,31,0,0,NULL,'2013-01-01'),
 207 (32,32,0,0,NULL,'2013-01-01'),
 208 (33,33,0,0,NULL,'2013-01-01'),
 209 (34,34,0,0,NULL,'2013-01-01'),
 210 (35,35,0,0,NULL,'2013-01-01'),
 211 (36,36,0,0,NULL,'2013-01-01'),
 212 (37,37,0,0,NULL,'2013-01-01'),
 213 (38,38,0,0,NULL,'2013-01-01'),
 214 (39,39,0,0,NULL,'2013-01-01'),
 215 (40,40,0,0,NULL,'2013-01-01'),
 216 (41,41,0,0,NULL,'2013-01-01'),
 217 (42,42,0,0,NULL,'2013-01-01'),
 218 (43,43,0,0,NULL,'2013-01-01'),
 219 (44,44,0,0,NULL,'2013-01-01'),
 220 (45,45,0,0,NULL,'2013-01-01'),
 221 (46,46,0,0,NULL,'2013-01-01'),
 222 (47,47,0,0,NULL,'2013-01-01'),
 223 (48,48,0,0,NULL,'2013-01-01'),
 224 (49,49,0,0,NULL,'2013-01-01'),
 225 (50,50,0,0,NULL,'2013-01-01'),
 226 (51,51,0,0,NULL,'2013-01-01'),
 227 (52,52,0,0,NULL,'2013-01-01'),
 228 (53,53,0,0,NULL,'2013-01-01'),
 229 (54,54,0,0,NULL,'2013-01-01'),
 230 (55,55,0,0,NULL,'2013-01-01'),
 231 (56,56,0,0,NULL,'2013-01-01'),
 232 (57,57,0,0,NULL,'2013-01-01'),
 233 (58,58,0,0,NULL,'2013-01-01'),
 234 (59,59,0,0,NULL,'2013-01-01'),
 235 (60,60,0,0,NULL,'2013-01-01'),
 236 (61,61,0,0,NULL,'2013-01-01'),
 237 (62,62,0,0,NULL,'2013-01-01'),
 238 (63,63,0,0,NULL,'2013-01-01'),
 239 (64,64,0,0,NULL,'2013-01-01'),
 240 (65,65,0,0,NULL,'2013-01-01'),
 241 (66,66,0,0,NULL,'2013-01-01'),
 242 (67,67,0,0,NULL,'2013-01-01'),
 243 (68,68,0,0,NULL,'2013-01-01'),
 244 (69,69,0,0,NULL,'2013-01-01'),
 245 (70,70,0,0,NULL,'2013-01-01'),
 246 (71,71,0,0,NULL,'2013-01-01'),
 247 (72,72,0,0,NULL,'2013-01-01'),
 248 (73,73,0,0,NULL,'2013-01-01'),
 249 (74,74,0,0,NULL,'2013-01-01'),
 250 (75,75,0,0,NULL,'2013-01-01'),
 251 (76,76,0,0,NULL,'2013-01-01'),
 252 (77,77,0,0,NULL,'2013-01-01'),
 253 (78,78,0,0,NULL,'2013-01-01'),
 254 (79,79,0,0,NULL,'2013-01-01'),
 255 (80,80,0,0,NULL,'2013-01-01'),
 256 (81,81,0,0,NULL,'2013-01-01'),
 257 (82,82,0,0,NULL,'2013-01-01'),
 258 (83,83,0,0,NULL,'2013-01-01'),
 259 (84,84,0,0,NULL,'2013-01-01'),
 260 (85,85,0,0,NULL,'2013-01-01'),
 261 (86,86,0,0,NULL,'2013-01-01'),
 262 (87,87,0,0,NULL,'2013-01-01'),
 263 (88,88,0,0,NULL,'2013-01-01'),
 264 (89,89,0,0,NULL,'2013-01-01'),
 265 (90,90,0,0,NULL,'2013-01-01'),
 266 (91,91,0,0,NULL,'2013-01-01'),
 267 (92,92,0,0,NULL,'2013-01-01'),
 268 (93,93,0,0,NULL,'2013-01-01'),
 269 (94,94,0,0,NULL,'2013-01-01'),
 270 (95,95,0,0,NULL,'2013-01-01'),
 271 (96,96,0,0,NULL,'2013-01-01'),
 272 (97,97,0,0,NULL,'2013-01-01'),
 273 (98,98,0,0,NULL,'2013-01-01'),
 274 (99,99,0,0,NULL,'2013-01-01'),
 275 (100,100,0,0,NULL,'2013-01-01'),
 276 (101,101,0,0,NULL,'2013-01-01'),
 277 (102,102,0,0,NULL,'2013-01-01'),
 278 (103,103,0,0,NULL,'2013-01-01'),
 279 (104,104,0,0,NULL,'2013-01-01'),
 280 (105,105,0,0,NULL,'2013-01-01'),
 281 (106,106,0,0,NULL,'2013-01-01'),
 282 (107,107,0,0,NULL,'2013-01-01'),
 283 (108,108,0,0,NULL,'2013-01-01'),
 284 (109,109,0,0,NULL,'2013-01-01'),
 285 (110,110,0,0,NULL,'2013-01-01'),
 286 (111,111,0,0,NULL,'2013-01-01'),
 287 (112,112,0,0,NULL,'2013-01-01'),
 288 (113,113,0,0,NULL,'2013-01-01'),
 289 (114,114,0,0,NULL,'2013-01-01'),
 290 (115,115,0,0,NULL,'2013-01-01'),
 291 (116,116,0,0,NULL,'2013-01-01'),
 292 (117,117,0,0,NULL,'2013-01-01'),
 293 (118,118,0,0,NULL,'2013-01-01'),
 294 (119,119,0,0,NULL,'2013-01-01'),
 295 (120,120,0,0,NULL,'2013-01-01'),
 296 (121,121,0,0,NULL,'2013-01-01'),
 297 (122,122,0,0,NULL,'2013-01-01'),
 298 (123,123,0,0,NULL,'2013-01-01'),
 299 (124,124,0,0,NULL,'2013-01-01'),
 300 (125,125,0,0,NULL,'2013-01-01'),
 301 (126,126,0,0,NULL,'2013-01-01'),
 302 (127,127,0,0,NULL,'2013-01-01'),
 303 (128,128,0,0,NULL,'2013-01-01'),
 304 (129,129,0,0,NULL,'2013-01-01'),
 305 (130,130,0,0,NULL,'2013-01-01'),
 306 (131,131,0,0,NULL,'2013-01-01'),
 307 (132,132,0,0,NULL,'2013-01-01'),
 308 (133,133,0,0,NULL,'2013-01-01'),
 309 (134,134,0,0,NULL,'2013-01-01');
 310
 311
 312 DELETE FROM units;
 313
 314 INSERT INTO units (name, base_unit, factor, type) VALUES
 315 ('Stck',NULL,0.00000,'dimension'),
 316 ('mg',NULL,0.00000,'dimension'),
 317 ('g','mg',1000.00000,'dimension'),
 318 ('kg','g',1000.00000,'dimension'),
 319 ('t','kg',1000.00000,'dimension'),
 320 ('ml',NULL,0.00000,'dimension'),
 321 ('L','ml',1000.00000,'dimension'),
 322 ('pauschal',NULL,0.00000,'service'),
 323 ('min',NULL,0.00000,'service'),
 324 ('Std','min',60.00000,'service'),
 325 ('Tag','Std',8.00000,'service'),
 326 ('Wo',NULL,0.00000,'service'),
 327 ('Mt','Wo',4.00000,'service'),
 328 ('Jahr','Mt',12.00000,'service');
 329