Neue schweizer Kontenrahmen

diff --git a/sql/Swiss-German-chart.sql b/sql/Swiss-German-chart.sql
deleted file mode 100644 (file)
index 7e13898..0000000
--- a/sql/Swiss-German-chart.sql
+++ /dev/null
@@ -1,160 +0,0 @@
--- Swiss chart of accounts
--- adapted to numeric representation of chart no.
--- contributed by Martin Krung
-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');
-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');
-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');
-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');
-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 (taxdescription,taxkey,chart_id,rate) values ('MWST 3.6%',1,(select id from chart where accno = '21222'),0.036);
-insert into tax (taxdescription,taxkey,chart_id,rate) values ('MWST 7.6%',2,(select id from chart where accno = '21223'),0.076);
-insert into tax (taxdescription,taxkey,chart_id,rate) values ('MWST 2.4%',3,(select id from chart where accno = '21221'),0.024);
-insert into tax (taxdescription,taxkey,chart_id,rate) values ('MWST 7.6% 1/2',4,(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/Switzerland-deutsch-MWST-2014-chart.sql b/sql/Switzerland-deutsch-MWST-2014-chart.sql
new file mode 100644 (file)
index 0000000..3fab61a
--- /dev/null
+++ b/sql/Switzerland-deutsch-MWST-2014-chart.sql
@@ -0,0 +1,314 @@
+-- deutschsprachiger Kontenplan nach Schweizer Kontenrahmen KMU für Firmen in der Schweiz, die mehrwertsteuerpflichtig sind
+-- Erstellt am 4.6.2014
+-- Korrigiert: November 2015
+-- Grundlage: Revision OR Stand 1.1.2013, insbesondere Art. 957a Abs. 2
+
+DELETE FROM chart;
+
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik, valid_from) VALUES
+('1',    'AKTIVEN','H','','','1',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('10',   'UMLAUFSVERMÖGEN','H','','','10',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('100',  'Flüssige Mittel','H','','','100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1000', 'Kasse','A','A','AR_paid:AP_paid','1000',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1020', 'Postfinance oder Bank1','A','A','AR_paid:AP_paid','1020',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1021', 'Bank2','A','A','AR_paid:AP_paid','1021',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('106',  'Kurzfristig gehaltene Aktiven mit Börsenkurs','H','','','106',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('110',  'Forderungen aus Lieferungen und Leistungen','H','','','110',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1100', 'Forderungen aus Lieferungen und Leistungen','A','A','AR','1100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('114',  'Übrige kurzfristige Forderungen','H','','','114',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1140', 'Vorschüsse, kurzfristige Darlehen','A','A','AR','1140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1170', 'Vorsteuer auf Aufwand','A','A','','1170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1171', 'Vorsteuer auf Investitionen','A','A','','1171',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1176', 'Verrechnungssteuer','A','A','','1176',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('120',  'Vorräte und nicht fakturierte Dienstleistungen','H','','','120',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1200', 'Handelswaren','A','A','IC','1200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1210', 'Rohstoffe','A','A','IC','1210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1280', 'Nicht fakturierte Dienstleistungen','A','A','IC','1280',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1290', 'Angefangene Arbeiten','A','A','IC','1290',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('130',  'Aktive Rechnungsabgrenzungen','H','','','130',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1300', 'Aktive Rechnungsabgrenzungen','A','A','','1300',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('14',   'ANLAGEVERMÖGEN','H','','','14',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('140',  'Finanzanlagen','H','','','140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('148',  'Beteiligungen','H','','','148',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('150',  'Mobile Sachanlagen','H','','','150',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1500', 'Maschinen und Apparate','A','A','IC','1500',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1510', 'Mobiliar und Einrichtungen','A','A','IC','1510',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1520', 'Büromaschinen, Informatik','A','A','IC','1520',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1530', 'Fahrzeuge','A','A','IC','1530',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1540', 'Werkzeuge und Geräte','A','A','IC','1540',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('160',  'Immobile Sachanlagen','H','','','160',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('170',  'Immaterielle Werte','H','','','170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('180',  'Nicht einbezahltes Grund- Gesellschafter- oder Stiftungskapital','H','','','180',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2',    'PASSIVEN','H','','','2',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('20',   'KURZFRISTIGES FREMDKAPITAL','H','','','20',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('200',  'Verbindlichkeiten aus Lieferungen und Leistungen','H','','','200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2000', 'Verbindlichkeiten aus Lieferungen und Leistungen','A','L','AP','2000',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2001', 'Übrige Kreditoren','A','L','AP','2001',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2030', 'Anzahlungen von Kundinnen und Kunden','A','L','AR_paid:AP_paid','2030',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('210',  'Kurzfristige verzinsliche Verbindlichkeiten','H','','','210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2100', 'Bankverbindlichkeiten','A','L','AR_paid:AP_paid','2100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2140', 'Übrige verzinsliche Verbindlichkeiten','A','L','AP','2140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('220',  'Übrige kurzfristige Verbindlichkeiten','H','','','220',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2200', 'Geschuldete MWST(8%)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2201', 'Geschuldete MWST(2.5%)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2201',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2206', 'Verrechnungssteuer','A','L','AP','2206',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2210', 'Geschuldete Steuern','A','L','AP','2210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2250', 'Personalaufwand','A','L','AP','2250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2270', 'Verbindlichkeiten Sozialversicherungen und Vorsorgeeinrichtungen','A','L','AP','2270',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('230',  'Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen','H','','','230',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2300', 'Passive Rechnungsabgrenzungen','A','L','','2300',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2330', 'Kurzfristige Rückstellungen','A','L','','2330',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('24',   'LANGFRISTIGES FREMDKAPITAL','H','','','24',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('240',  'Langfristige verzinsliche Verbindlichkeiten','H','','','240',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2400', 'Bankverbindlichkeiten','A','L','','2400',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2450', 'Langfristige verzinsliche Darlehen','A','L','','2450',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('250',  'Übrige langfristige Verbindlichkeiten','H','','','250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2500', 'Zinslose Darlehen','A','L','','2500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('260',  'Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen','H','','','260',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('28',   'EIGENKAPITAL','H','','','28',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('280',  'Grund-, Gesellschafter- oder Stiftungskapital','H','','','280',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2800', 'Stammkapital','A','Q','','2800',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('290',  'Reserven, Jahresgewinn oder Jahresverlust','H','','','290',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2900', 'Gesetzliche Kapitalreserve','A','Q','','2900',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2950', 'Gesetzliche Gewinnreserve','A','Q','','2950',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2960', 'Freiwillige Gewinnreserve','A','Q','','2960',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2970', 'Gewinn- oder Verlustvortrag','A','Q','','2970',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2979', 'Jahresgewinn oder -verlust','A','Q','','2979',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2980', 'Eigene Kapitalanteile','A','Q','','2980',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3',    'BETRIEBLICHER ERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','','','3',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('30',   'PRODUKTIONSERLÖSE','H','','','30',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3000', 'Produktionserlöse','A','I','AR_amount:IC_sale','3000',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('32',   'HANDELSERLÖSE','H','','','32',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3200', 'Handelserlöse 8%','A','I','AR_amount:IC_sale','3200',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3201', 'Handelserlöse 2.5%','A','I','AR_amount:IC_sale','3201',3,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('34',   'DIENSTLEISTUNGSERLÖSE','H','','','34',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3400', 'Dienstleistungserlöse','A','I','AR_amount:IC_income','3400',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('36',   'ÜBRIGE ERLÖSE AUS LIEFERUNGEN UND LEISTUNGEN','H','','','36',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3600', 'Übrige Erlöse aus Lieferungen und Leistungen','A','I','IC_sale:IC_income','3600',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('37',   'EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','','','37',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3700', 'Eigenleistungen','A','I','','3700',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('38',   'ERLÖSMINDERUNGEN','H','','','38',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3800', 'Skonti','A','E','AR_paid','3800',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3801', 'Rabatte, Preisnachlässe','A','E','AR_paid','3801',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3805', 'Verluste aus Forderungen','A','E','AR_paid','3805',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3809', 'MWST - nur Saldosteuersatz','A','E','AR_paid','3809',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('39',   'BESTANDESÄNDERUNGEN AN UNFERTIGEN UND FERTIGEN ERZEUGNISSEN SOWIE AN NICHT FAKTURIERTEN DIENSTLEISTUNGEN','H','','','39',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3900', 'Bestandesänderungen','A','I','','3900',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('4',    'AUFWAND FÜR MATERIAL, HANDELSWAREN, DIENSTLEISTUNGEN UND ENERGIE','H','','','4',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('40',   'MATERIALAUFWAND','H','','','40',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4000', 'Materialeinkauf','A','E','AP_amount:IC_cogs','4000',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('42',   'HANDELSWARENAUFWAND','H','','','42',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4200', 'Einkauf Handelswaren 8%','A','E','AP_amount:IC_cogs','4200',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('4201', 'Einkauf Handelswaren 2.5%','A','E','AP_amount:IC_cogs','4201',5,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('4208', 'Bestandsänderungen Handelswaren','A','E','AP_amount:IC_cogs','4208',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('44',   'AUFWAND FÜR BEZOGENE DRITTLEISTUNGEN','H','','','44',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4400', 'Aufwand für Drittleistungen','A','E','AP_amount:IC_expense','4400',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('45',   'ENERGIEAUFWAND ZUR LEISTUNGSERSTELLUNG','H','','','45',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4500', 'Energieaufwand zur Leistungserstellung','A','E','AP_amount:IC_expense','4500',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('46',   'ÜBRIGER AUFWAND FÜR MATERIAL, HANDELSWAREN UND DIENSTLEISTUNGEN','H','','','46',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('47',   'DIREKTE EINKAUFSSPESEN','H','','','47',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4700', 'Einkaufsspesen','A','E','AP_amount:IC_expense','4700',4,NULL,NULL,NULL,6, FALSE,'2011-01-01 00:00:00.000000'),
+('48',   'BESTANDESÄNDERUNGEN UND MATERIAL-/WARENVERLUSTE','H','','','48',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4800', 'Bestandesänderungen','A','E','','4800',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('49',   'EINKAUFSPREISMINDERUNGEN','H','','','49',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4900', 'Skonti, Rabatte, Preisnachlässe','A','I','AP_paid','4900',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5',    'PERSONALAUFWAND','H','','','5',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('500',  'Löhne und Gehälter','H','','','500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5000', 'Löhne und Gehälter','A','E','IC_expense','5000',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5001', 'Erfolgsbeteiligungen','A','E','IC_expense','5001',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5005', 'Leistungen von Sozialversicherungen','A','I','IC_income','5005',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('57',   'SOZIALVERSICHERUNGSAUFWAND','H','','','57',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5700', 'AHV, IV, EO, ALV','A','E','AP_amount:IC_expense','5700',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5710', 'FAK','A','E','AP_amount:IC_expense','5710',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5720', 'Berufliche Vorsorge','A','E','AP_amount:IC_expense','5720',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5730', 'Unfallversicherung','A','E','AP_amount:IC_expense','5730',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5740', 'Krankentaggeldversicherung','A','E','AP_amount:IC_expense','5740',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5790', 'Quellensteuer','A','E','AP_amount:IC_expense','5790',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('58',   'ÜBRIGER PERSONALAUFWAND','H','','','58',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5800', 'Aufwand für Personaleinstellung','A','E','IC_expense','5800',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5810', 'Weiterbildungskosten','A','E','IC_expense','5810',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5830', 'Spesen','A','E','IC_expense','5830',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5880', 'Sonstiger Personalaufwand','A','E','IC_expense','5880',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('59',   'LEISTUNGEN DRITTER','H','','','59',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6',    'ÜBRIGER BETRIEBLICHER AUFWAND, ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN SOWIE FINANZERGEBNIS','H','','','6',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('60',   'RAUMAUFWAND','H','','','60',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6000', 'Miete','A','E','AP_amount:IC_expense','6000',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6040', 'Reinigung','A','E','AP_amount:IC_expense','6040',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6050', 'Übriger Raumaufwand','A','E','AP_amount:IC_expense','6050',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('61',   'UNTERHALT, REPARATUREN, ERSATZ, LEASING, MOBILE SACHANLAGEN','H','','','61',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6100', 'Unterhalt','A','E','AP_amount:IC_expense','6100',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('62',   'FAHRZEUG- UND TRANSPORTAUFWAND','H','','','62',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6200', 'Fahrzeugaufwand','A','E','AP_amount:IC_expense','6200',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6201', 'Transportaufwand','A','E','AP_amount:IC_expense','6201',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('63',   'SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','','','63',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6300', 'Betriebsversicherungen','A','E','AP_amount:IC_expense','6300',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6360', 'Abgaben, Gebühren und Bewilligungen','A','E','AP_amount:IC_expense','6360',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('64',   'ENERGIE- UND ENTSORGUNGSAUFWAND','H','','','64',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6400', 'Strom, Gas, Wasser','A','E','AP_amount:IC_expense','6400',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6460', 'Entsorgungsaufwand','A','E','AP_amount:IC_expense','6460',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('65',   'VERWALTUNGS- UND INFORMATIKAUFWAND','H','','','65',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6500', 'Büromaterial, Drucksachen','A','E','AP_amount:IC_expense','6500',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6503', 'Fachliteratur','A','E','AP_amount:IC_expense','6503',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6510', 'Telefon, Fax, Porti Internet','A','E','AP_amount:IC_expense','6510',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6520', 'Beiträge, Spenden','A','E','AP_amount:IC_expense','6520',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6530', 'Buchführungs- und Beratungsaufwand','A','E','AP_amount:IC_expense','6530',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6540', 'Verwaltungsrat, GV, Revision','A','E','AP_amount:IC_expense','6540',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6570', 'Informatikaufwand','A','E','AP_amount:IC_expense','6570',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6590', 'Übriger Verwaltungsaufwand','A','E','AP_amount:IC_expense','6590',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('66',   'WERBEAUFWAND','H','','','66',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6600', 'Werbeaufwand','A','E','AP_amount:IC_expense','6600',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('67',   'SONSTIGER BETRIEBLICHER AUFWAND','H','','','67',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6720', 'Forschung und Entwicklung','A','E','AP_amount:IC_expense','6720',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6790', 'Übriger Betriebsaufwand','A','E','AP_amount:IC_expense','6790',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('68',   'ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN AUF POSITIONEN DES ANLAGEVERMÖGENS','H','','','68',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6800', 'Abschreibungen Finanzanlagen','A','E','','6800',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6810', 'Abschreibungen Beteiligungen','A','E','','6810',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6820', 'Abschreibungen mobile Sachanlagen','A','E','','6820',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6840', 'Abschreibungen immaterielle Anlagen','A','E','','6840',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('69',   'FINANZAUFWAND UND FINANZERTRAG','H','','','69',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('690',  'Finanzaufwand','H','','','690',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6900', 'Finanzaufwand','A','E','','6900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6940', 'Bankspesen','A','E','','6940',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6942', 'Kursverluste','A','E','','6942',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6943', 'Rundungsaufwand','A','E','','6943',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('695',  'Finanzertrag','H','','','695',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6950', 'Finanzertrag','A','I','','6950',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6952', 'Kursgewinne','A','I','','6952',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6953', 'Rundungsertrag','A','I','','6953',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6970', 'Mitgliederbeiträge','A','I','AR_amount:IC_income','6970',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6980', 'Spenden','A','I','AR_amount:IC_income','6980',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('7',    'BETRIEBLICHER NEBENERFOLG','H','','','7',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('70',   'ERFOLG AUS NEBENBETRIEBEN','H','','','70',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('75',   'ERFOLG AUS BETRIEBLICHEN LIEGENSCHAFTEN','H','','','75',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8',    'BETRIEBSFREMDER, AUSSERORDENTLICHER, EINMALIGER UND PERIODENFREMDER AUFWAND UND ERTRAG','H','','','8',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('80',   'BETRIEBSFREMDER AUFWAND UND BETRIEBSFREMDER ERTRAG','H','','','80',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8000', 'Betriebsfremder Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8000',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8100', 'Betriebsfremder Ertrag','A','I','AR_amount:IC_sale:IC_income','8100',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('85',   'AUSSERORDENTLICHER, EINMALIGER AUFWAND UND ERTRAG','H','','','85',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8500', 'Ausserordentlicher Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8500',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8510', 'Ausserordentlicher Ertrag','A','I','AR_amount:IC_sale:IC_income','8510',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('87',   'PERIODENFREMDER AUFWAND UND ERTRAG','H','','','87',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8700', 'Periodenfremder Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8700',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8710', 'Periodenfremder Ertrag','A','I','AR_amount:IC_sale:IC_income','8710',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('89',   'DIREKTE STEUERN','H','','','89',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8900', 'Direkte Steuern','A','E','','8900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('9',    'ABSCHLUSS','H','','','9',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('90',   'ERFOLGSRECHNUNG','H','','','90',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('91',   'BILANZ','H','','','91',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('9100', 'Eröffnungsbilanz','A','E','','9100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('92',   'GEWINNVERWENDUNG','H','','','92',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('95',   'JAHRESERGEBNISSE','H','','','95',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('99',   'HILFSKONTEN NEBENBÜCHER','H','','','99',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000');
+
+
+DELETE FROM buchungsgruppen;
+
+INSERT INTO buchungsgruppen (
+  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 (
+  'Standard 8%',(SELECT id FROM chart WHERE accno = '1200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200')
+),(
+  'Standard 2.5%',(SELECT id FROM chart WHERE accno = '1200'),
+  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
+  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
+  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
+  (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201')
+);
+
+
+DELETE FROM tax_zones;
+
+INSERT INTO tax_zones (id, description) VALUES
+(0, 'Schweiz'), -- siehe auch Pg-upgrade2/taxzone_id_in_oe_delivery_orders.sql )=:
+(1, 'EU mit USt-ID Nummer'),
+(2, 'EU ohne USt-ID Nummer'),
+(3, 'Ausserhalb EU');
+
+
+DELETE FROM tax;
+
+INSERT INTO tax (taxkey, taxdescription, rate) VALUES
+(0, 'Keine Steuer', 0),
+(1, 'Mehrwertsteuerfrei', 0);
+
+INSERT INTO tax (taxkey, taxdescription, rate, taxnumber, chart_id) VALUES
+(2, 'MWST 8% Ertrag', 0.08000, '2200', (SELECT id FROM chart WHERE accno='2200')),
+(3, 'MWST 2.5% Ertrag', 0.02500, '2201', (SELECT id FROM chart WHERE accno='2201')),
+(4, 'MWST 8% Aufwand', 0.08000, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(5, 'MWST 2.5% Aufwand', 0.02500, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(6, 'MWST 8% Investitionen', 0.08000, '1171', (SELECT id FROM chart WHERE accno='1171')),
+(7, 'MWST 2.5% Investitionen', 0.02500, '1171', (SELECT id FROM chart WHERE accno='1171'));
+
+
+DELETE FROM taxkeys;
+
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 0, (SELECT tax.id FROM tax WHERE taxkey=0), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=0;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 1, (SELECT tax.id FROM tax WHERE taxkey=1), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=1;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 2, (SELECT tax.id FROM tax WHERE taxkey=2), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=2;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 3, (SELECT tax.id FROM tax WHERE taxkey=3), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=3;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 4, (SELECT tax.id FROM tax WHERE taxkey=4), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=4;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 5, (SELECT tax.id FROM tax WHERE taxkey=5), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=5;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 6, (SELECT tax.id FROM tax WHERE taxkey=6), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=6;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 7, (SELECT tax.id FROM tax WHERE taxkey=7), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=7;
+
+
+DELETE FROM units;
+
+INSERT INTO units (name, base_unit, factor, type) VALUES
+('Stck', NULL, 0.00000, 'dimension'),
+('mg', NULL, 0.00000, 'dimension'),
+('g', 'mg', 1000.00000, 'dimension'),
+('kg', 'g', 1000.00000, 'dimension'),
+('t', 'kg', 1000.00000, 'dimension'),
+('ml', NULL, 0.00000, 'dimension'),
+('L', 'ml', 1000.00000, 'dimension'),
+('pauschal', NULL, 0.00000, 'service'),
+('Min', NULL, 0.00000, 'service'),
+('Std', 'Min', 60.00000, 'service'),
+('Tag', 'Std', 8.00000, 'service'),
+('Wo', NULL, 0.00000, 'service'),
+('Mt', 'Wo', 4.00000, 'service'),
+('Jahr', 'Mt', 12.00000, 'service');
+
+
+DELETE FROM defaults;
+
+INSERT INTO defaults (
+  inventory_accno_id,
+  income_accno_id, expense_accno_id,
+  fxgain_accno_id, fxloss_accno_id,
+  invnumber, sonumber,
+  weightunit,
+  businessnumber,
+  version,
+  closedto,
+  revtrans,
+  ponumber, sqnumber, rfqnumber,
+  customernumber, vendornumber,
+  audittrail,
+  articlenumber, servicenumber,
+  rmanumber, cnnumber
+) VALUES (
+  (SELECT id FROM CHART WHERE accno='1200'),
+  (SELECT id FROM CHART WHERE accno='3200'), (SELECT id FROM CHART WHERE accno='4200'),
+  (SELECT id FROM CHART WHERE accno='6952'), (SELECT id FROM CHART WHERE accno='6942'),
+  0, 0,
+  'kg',
+  '',
+  '3.1.0 CH',
+  NULL,
+  FALSE,
+  0, 0, 0,
+  0, 0,
+  FALSE,
+  0, 0,
+  0, 0
+);

diff --git a/sql/Switzerland-deutsch-ohneMWST-2014-chart.sql b/sql/Switzerland-deutsch-ohneMWST-2014-chart.sql
new file mode 100644 (file)
index 0000000..50165e9
--- /dev/null
+++ b/sql/Switzerland-deutsch-ohneMWST-2014-chart.sql
@@ -0,0 +1,312 @@
+-- deutschsprachiger Kontenplan nach Schweizer Kontenrahmen KMU für Firmen in der Schweiz, die nicht mehrwertsteuerpflichtig sind
+-- Erstellt am 4.6.2014
+-- Korrigiert: November 2015
+-- Grundlage: Revision OR Stand 1.1.2013, insbesondere Art. 957a Abs. 2
+
+DELETE FROM chart;
+
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik, valid_from) VALUES
+('1',    'AKTIVEN','H','','','1',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('10',   'UMLAUFSVERMÖGEN','H','','','10',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('100',  'Flüssige Mittel','H','','','100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1000', 'Kasse','A','A','AR_paid:AP_paid','1000',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1020', 'Postfinance oder Bank1','A','A','AR_paid:AP_paid','1020',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1021', 'Bank2','A','A','AR_paid:AP_paid','1021',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000' ),
+('106',  'Kurzfristig gehaltene Aktiven mit Börsenkurs','H','','','106',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('110',  'Forderungen aus Lieferungen und Leistungen','H','','','110',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1100', 'Forderungen aus Lieferungen und Leistungen','A','A','AR','1100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('114',  'Übrige kurzfristige Forderungen','H','','','114',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1140', 'Vorschüsse, kurzfristige Darlehen','A','A','AR','1140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1170', 'Vorsteuer auf Aufwand','A','A','','1170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1171', 'Vorsteuer auf Investitionen','A','A','','1171',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1176', 'Verrechnungssteuer','A','A','','1176',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('120',  'Vorräte und nicht fakturierte Dienstleistungen','H','','','120',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1200', 'Handelswaren','A','A','IC','1200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1210', 'Rohstoffe','A','A','IC','1210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1280', 'Nicht fakturierte Dienstleistungen','A','A','IC','1280',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1290', 'Angefangene Arbeiten','A','A','IC','1290',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('130',  'Aktive Rechnungsabgrenzungen','H','','','130',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1300', 'Aktive Rechnungsabgrenzungen','A','A','','1300',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('14',   'ANLAGEVERMÖGEN','H','','','14',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('140',  'Finanzanlagen','H','','','140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('148',  'Beteiligungen','H','','','148',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('150',  'Mobile Sachanlagen','H','','','150',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1500', 'Maschinen und Apparate','A','A','IC','1500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1510', 'Mobiliar und Einrichtungen','A','A','IC','1510',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1520', 'Büromaschinen, Informatik','A','A','IC','1520',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1530', 'Fahrzeuge','A','A','IC','1530',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1540', 'Werkzeuge und Geräte','A','A','IC','1540',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('160',  'Immobile Sachanlagen','H','','','160',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('170',  'Immaterielle Werte','H','','','170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('180',  'Nicht einbezahltes Grund- Gesellschafter- oder Stiftungskapital','H','','','180',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2',    'PASSIVEN','H','','','2',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('20',   'KURZFRISTIGES FREMDKAPITAL','H','','','20',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('200',  'Verbindlichkeiten aus Lieferungen und Leistungen','H','','','200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2000', 'Verbindlichkeiten aus Lieferungen und Leistungen','A','L','AP','2000',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2001', 'Übrige Kreditoren','A','L','AP','2001',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2030', 'Anzahlungen von Kundinnen und Kunden','A','L','AR_paid:AP_paid','2030',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('210',  'Kurzfristige verzinsliche Verbindlichkeiten','H','','','210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2100', 'Bankverbindlichkeiten','A','L','AR_paid:AP_paid','2100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2140', 'Übrige verzinsliche Verbindlichkeiten','A','L','AP','2140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('220',  'Übrige kurzfristige Verbindlichkeiten','H','','','220',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2200', 'Geschuldete MWST(2,5)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2201', 'Geschuldete MWST(8,0)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2201',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2206', 'Verrechnungssteuer','A','L','AP','2206',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2210', 'Geschuldete Steuern','A','L','AP','2210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2250', 'Personalaufwand','A','L','AP','2250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2270', 'Verbindlichkeiten Sozialversicherungen und Vorsorgeeinrichtungen','A','L','AP','2270',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('230',  'Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen','H','','','230',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2300', 'Passive Rechnungsabgrenzungen','A','L','','2300',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2330', 'Kurzfristige Rückstellungen','A','L','','2330',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('24',   'LANGFRISTIGES FREMDKAPITAL','H','','','24',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('240',  'Langfristige verzinsliche Verbindlichkeiten','H','','','240',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2400','Bankverbindlichkeiten','A','L','','2400',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2450', 'Langfristige verzinsliche Darlehen','A','L','','2450',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('250',  'Übrige langfristige Verbindlichkeiten','H','','','250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2500', 'Zinslose Darlehen','A','L','','2500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('260',  'Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen','H','','','260',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('28',   'EIGENKAPITAL','H','','','28',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('280',  'Grund-, Gesellschafter- oder Stiftungskapital','H','','','280',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2800', 'Stammkapital','A','Q','','2800',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('290',  'Reserven, Jahresgewinn oder Jahresverlust','H','','','290',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2900', 'Gesetzliche Kapitalreserve','A','Q','','2900',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2950', 'Gesetzliche Gewinnreserve','A','Q','','2950',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2960', 'Freiwillige Gewinnreserve','A','Q','','2960',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2970', 'Gewinn- oder Verlustvortrag','A','Q','','2970',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2979', 'Jahresgewinn oder -verlust','A','Q','','2979',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2980', 'Eigene Kapitalanteile','A','Q','','2980',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3',    'BETRIEBLICHER ERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','','','3',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('30',   'PRODUKTIONSERLÖSE','H','','','30',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3000', 'Produktionserlöse','A','I','AR_amount:IC_sale','3000',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('32',   'HANDELSERLÖSE','H','','','32',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3200', 'Handelserlöse','A','I','AR_amount:IC_sale','3200',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('34',   'DIENSTLEISTUNGSERLÖSE','H','','','34',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3400', 'Dienstleistungserlöse','A','I','AR_amount:IC_income','3400',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('36',   'ÜBRIGE ERLÖSE AUS LIEFERUNGEN UND LEISTUNGEN','H','','','36',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3600', 'Übrige Erlöse aus Lieferungen und Leistungen','A','I','IC_income','3600',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('37',   'EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','','','37',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3700', 'Eigenleistungen','A','I','','3700',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('38',   'ERLÖSMINDERUNGEN','H','','','38',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3800', 'Skonti','A','E','AR_paid','3800',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3801', 'Rabatte, Preisnachlässe','A','E','AR_paid','3801',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3805', 'Verluste aus Forderungen','A','E','AR_paid','3805',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3809', 'MWST - nur Saldosteuersatz','A','E','AR_paid','3809',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('39',   'BESTANDESÄNDERUNGEN AN UNFERTIGEN UND FERTIGEN ERZEUGNISSEN SOWIE AN NICHT FAKTURIERTEN DIENSTLEISTUNGEN','H','','','39',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3900', 'Bestandesänderungen','A','I','','3900',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('4',    'AUFWAND FÜR MATERIAL, HANDELSWAREN, DIENSTLEISTUNGEN UND ENERGIE','H','','','4',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('40',   'MATERIALAUFWAND','H','','','40',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4000', 'Materialeinkauf','A','E','AP_amount:IC_cogs','4000',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('42',   'HANDELSWARENAUFWAND','H','','','42',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4200', 'Einkauf Handelswaren','A','E','AP_amount:IC_cogs','4200',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('4208', 'Bestandsänderungen Handelswaren','A','E','AP_amount:IC_cogs','4208',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('44',   'AUFWAND FÜR BEZOGENE DRITTLEISTUNGEN','H','','','44',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4400', 'Aufwand für Drittleistungen','A','E','AP_amount:IC_expense','4400',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('45',   'ENERGIEAUFWAND ZUR LEISTUNGSERSTELLUNG','H','','','45',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4500', 'Energieaufwand zur Leistungserstellung','A','E','AP_amount:IC_expense','4500',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('46',   'ÜBRIGER AUFWAND FÜR MATERIAL, HANDELSWAREN UND DIENSTLEISTUNGEN','H','','','46',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('47',   'DIREKTE EINKAUFSSPESEN','H','','','47',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4700', 'Einkaufsspesen','A','E','AP_amount:IC_expense','4700',0,NULL,NULL,NULL,6, FALSE,'2011-01-01 00:00:00.000000'),
+('48',   'BESTANDESÄNDERUNGEN UND MATERIAL-/WARENVERLUSTE','H','','','48',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4800', 'Bestandesänderungen','A','E','','4800',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('49',   'EINKAUFSPREISMINDERUNGEN','H','','','49',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4900', 'Skonti, Rabatte, Preisnachlässe','A','I','AP_paid','4900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5',    'PERSONALAUFWAND','H','','','5',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('500',  'Löhne und Gehälter','H','','','500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5000', 'Löhne und Gehälter','A','E','IC_expense','5000',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5001', 'Erfolgsbeteiligungen','A','E','IC_expense','5001',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5005', 'Leistungen von Sozialversicherungen','A','I','IC_income','5005',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('57',   'SOZIALVERSICHERUNGSAUFWAND','H','','','57',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5700', 'AHV, IV, EO, ALV','A','E','AP_amount:IC_expense','5700',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5710', 'FAK','A','E','AP_amount:IC_expense','5710',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5720', 'Berufliche Vorsorge','A','E','AP_amount:IC_expense','5720',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5730', 'Unfallversicherung','A','E','AP_amount:IC_expense','5730',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5740', 'Krankentaggeldversicherung','A','E','AP_amount:IC_expense','5740',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5790', 'Quellensteuer','A','E','AP_amount:IC_expense','5790',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('58',   'ÜBRIGER PERSONALAUFWAND','H','','','58',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5800', 'Aufwand für Personaleinstellung','A','E','IC_expense','5800',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5810', 'Weiterbildungskosten','A','E','IC_expense','5810',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5830', 'Spesen','A','E','IC_expense','5830',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5880', 'Sonstiger Personalaufwand','A','E','IC_expense','5880',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('59',   'LEISTUNGEN DRITTER','H','','','59',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6',    'ÜBRIGER BETRIEBLICHER AUFWAND, ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN SOWIE FINANZERGEBNIS','H','','','6',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('60',   'RAUMAUFWAND','H','','','60',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6000', 'Miete','A','E','IC_expense','6000',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6040', 'Reinigung','A','E','IC_expense','6040',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6050', 'Übriger Raumaufwand','A','E','IC_expense','6050',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('61',   'UNTERHALT, REPARATUREN, ERSATZ, LEASING, MOBILE SACHANLAGEN','H','','','61',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6100', 'Unterhalt','A','E','AP_amount:IC_expense','6100',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('62',   'FAHRZEUG- UND TRANSPORTAUFWAND','H','','','62',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6200', 'Fahrzeugaufwand','A','E','AP_amount:IC_expense','6200',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6201', 'Transportaufwand','A','E','AP_amount:IC_expense','6201',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('63',   'SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','','','63',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6300', 'Betriebsversicherungen','A','E','AP_amount:IC_expense','6300',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6360', 'Abgaben, Gebühren und Bewilligungen','A','E','AP_amount:IC_expense','6360',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('64',   'ENERGIE- UND ENTSORGUNGSAUFWAND','H','','','64',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6400', 'Strom, Gas, Wasser','A','E','AP_amount:IC_expense','6400',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6460', 'Entsorgungsaufwand','A','E','AP_amount:IC_expense','6460',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('65',   'VERWALTUNGS- UND INFORMATIKAUFWAND','H','','','65',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6500', 'Büromaterial, Drucksachen','A','E','AP_amount:IC_expense','6500',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6503', 'Fachliteratur','A','E','AP_amount:IC_expense','6503',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6510', 'Telefon, Fax, Porti Internet','A','E','AP_amount:IC_expense','6510',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6520', 'Beiträge, Spenden','A','E','AP_amount:IC_expense','6520',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6530', 'Buchführungs- und Beratungsaufwand','A','E','AP_amount:IC_expense','6530',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6540', 'Verwaltungsrat, GV, Revision','A','E','AP_amount:IC_expense','6540',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6570', 'Informatikaufwand','A','E','AP_amount:IC_expense','6570',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6590', 'Übriger Verwaltungsaufwand','A','E','AP_amount:IC_expense','6590',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('66',   'WERBEAUFWAND','H','','','66',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6600', 'Werbeaufwand','A','E','AP_amount:IC_expense','6600',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('67',   'SONSTIGER BETRIEBLICHER AUFWAND','H','','','67',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6720', 'Forschung und Entwicklung','A','E','AP_amount:IC_expense','6720',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6790', 'Übriger Betriebsaufwand','A','E','AP_amount:IC_expense','6790',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('68',   'ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN AUF POSITIONEN DES ANLAGEVERMÖGENS','H','','','68',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6800', 'Abschreibungen Finanzanlagen','A','E','','6800',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6810', 'Abschreibungen Beteiligungen','A','E','','6810',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6820', 'Abschreibungen mobile Sachanlagen','A','E','','6820',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6840', 'Abschreibungen immaterielle Anlagen','A','E','','6840',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('69',   'FINANZAUFWAND UND FINANZERTRAG','H','','','69',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('690',  'Finanzaufwand','H','','','690',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6900', 'Finanzaufwand','A','E','','6900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6940', 'Bankspesen','A','E','','6940',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6942', 'Kursverluste','A','E','','6942',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6943', 'Rundungsaufwand','A','E','','6943',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('695',  'Finanzertrag','H','','','695',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6950', 'Finanzertrag','A','I','','6950',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6952', 'Kursgewinne','A','I','','6952',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6953', 'Rundungsertrag','A','I','','6953',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6970', 'Mitgliederbeiträge','A','I','AR_amount:IC_income','6970',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6980', 'Spenden','A','I','AR_amount:IC_income','6980',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('7',    'BETRIEBLICHER NEBENERFOLG','H','','','7',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('70',   'ERFOLG AUS NEBENBETRIEBEN','H','','','70',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('75',   'ERFOLG AUS BETRIEBLICHEN LIEGENSCHAFTEN','H','','','75',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8',    'BETRIEBSFREMDER, AUSSERORDENTLICHER, EINMALIGER UND PERIODENFREMDER AUFWAND UND ERTRAG','H','','','8',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('80',   'BETRIEBSFREMDER AUFWAND UND BETRIEBSFREMDER ERTRAG','H','','','80',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8000', 'Betriebsfremder Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8000',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8100', 'Betriebsfremder Ertrag','A','I','AR_amount:IC_sale:IC_income','8100',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('85',   'AUSSERORDENTLICHER, EINMALIGER AUFWAND UND ERTRAG','H','','','85',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8500', 'Ausserordentlicher Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8500',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8510', 'Ausserordentlicher Ertrag','A','I','AR_amount:IC_sale:IC_income','8510',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('87',   'PERIODENFREMDER AUFWAND UND ERTRAG','H','','','87',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8700', 'Periodenfremder Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8700',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8710', 'Periodenfremder Ertrag','A','I','AR_amount:IC_sale:IC_income','8710',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('89',   'DIREKTE STEUERN','H','','','89',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8900', 'Direkte Steuern','A','E','','8900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('9',    'ABSCHLUSS','H','','','9',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('90',   'ERFOLGSRECHNUNG','H','','','90',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('91',   'BILANZ','H','','','91',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('9100', 'Eröffnungsbilanz','A','E','','9100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('92',   'GEWINNVERWENDUNG','H','','','92',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('95',   'JAHRESERGEBNISSE','H','','','95',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('99',   'HILFSKONTEN NEBENBÜCHER','H','','','99',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000');
+
+
+DELETE FROM buchungsgruppen;
+
+INSERT INTO buchungsgruppen (
+  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 (
+  'Standard 8%',(SELECT id FROM chart WHERE accno = '1200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200')
+),(
+  'Standard 2.5%',(SELECT id FROM chart WHERE accno = '1200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+  (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200')
+);
+
+
+DELETE FROM tax_zones;
+
+INSERT INTO tax_zones (id, description) VALUES
+(0, 'Schweiz'), -- siehe auch Pg-upgrade2/taxzone_id_in_oe_delivery_orders.sql )=:
+(1, 'EU mit USt-ID Nummer'),
+(2, 'EU ohne USt-ID Nummer'),
+(3, 'Ausserhalb EU');
+
+
+DELETE FROM tax;
+
+INSERT INTO tax (taxkey, taxdescription, rate) VALUES
+(0, 'Keine Steuer', 0),
+(1, 'Mehrwertsteuerfrei', 0);
+
+INSERT INTO tax (taxkey, taxdescription, rate, taxnumber, chart_id) VALUES
+(2, 'MWST 8% Ertrag', 0.08000, '2200', (SELECT id FROM chart WHERE accno='2200')),
+(3, 'MWST 2.5% Ertrag', 0.02500, '2201', (SELECT id FROM chart WHERE accno='2201')),
+(4, 'MWST 8% Aufwand', 0.08000, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(5, 'MWST 2.5% Aufwand', 0.02500, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(6, 'MWST 8% Investitionen', 0.08000, '1171', (SELECT id FROM chart WHERE accno='1171')),
+(7, 'MWST 2.5% Investitionen', 0.02500, '1171', (SELECT id FROM chart WHERE accno='1171'));
+
+
+DELETE FROM taxkeys;
+
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 0, (SELECT tax.id FROM tax WHERE taxkey=0), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=0;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 1, (SELECT tax.id FROM tax WHERE taxkey=1), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=1;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 2, (SELECT tax.id FROM tax WHERE taxkey=2), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=2;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 3, (SELECT tax.id FROM tax WHERE taxkey=3), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=3;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 4, (SELECT tax.id FROM tax WHERE taxkey=4), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=4;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 5, (SELECT tax.id FROM tax WHERE taxkey=5), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=5;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 6, (SELECT tax.id FROM tax WHERE taxkey=6), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=6;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 7, (SELECT tax.id FROM tax WHERE taxkey=7), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=7;
+
+
+DELETE FROM units;
+
+INSERT INTO units (name, base_unit, factor, type) VALUES
+('Stck',NULL,0.00000,'dimension'),
+('mg',NULL,0.00000,'dimension'),
+('g','mg',1000.00000,'dimension'),
+('kg','g',1000.00000,'dimension'),
+('t','kg',1000.00000,'dimension'),
+('ml',NULL,0.00000,'dimension'),
+('L','ml',1000.00000,'dimension'),
+('pauschal',NULL,0.00000,'service'),
+('Min',NULL,0.00000,'service'),
+('Std','Min',60.00000,'service'),
+('Tag','Std',8.00000,'service'),
+('Wo',NULL,0.00000,'service'),
+('Mt','Wo',4.00000,'service'),
+('Jahr','Mt',12.00000,'service');
+
+
+DELETE FROM defaults;
+
+INSERT INTO defaults (
+  inventory_accno_id,
+  income_accno_id, expense_accno_id,
+  fxgain_accno_id, fxloss_accno_id,
+  invnumber, sonumber,
+  weightunit,
+  businessnumber,
+  version,
+  closedto,
+  revtrans,
+  ponumber, sqnumber, rfqnumber,
+  customernumber, vendornumber,
+  audittrail,
+  articlenumber, servicenumber,
+  rmanumber, cnnumber
+) VALUES (
+  (SELECT id FROM CHART WHERE accno='1200'),
+  (SELECT id FROM CHART WHERE accno='3200'), (SELECT id FROM CHART WHERE accno='4200'),
+  (SELECT id FROM CHART WHERE accno='6952'), (SELECT id FROM CHART WHERE accno='6942'),
+  0, 0,
+  'kg',
+  '',
+  '3.1.0 CH',
+  NULL,
+  FALSE,
+  0, 0, 0,
+  0, 0,
+  FALSE,
+  0, 0,
+  0, 0
+);