# connect to database
my $dbh = $form->dbconnect($myconfig);
my $query =
- qq!SELECT c.accno, c.description, c.charttype, c.gifi_accno, c.category,! .
+ qq!SELECT c.accno, c.description, c.charttype, c.category,! .
qq! c.link, c.pos_bilanz, c.pos_eur, c.new_chart_id, c.valid_from, ! .
qq! c.pos_bwa, ! .
qq! tk.taxkey_id, tk.pos_ustva, tk.tax_id, ! .
if ($form->{id}) {
$query = qq|UPDATE chart SET
accno = ?, description = ?, charttype = ?,
- gifi_accno = ?, category = ?, link = ?,
+ category = ?, link = ?,
taxkey_id = ?,
pos_ustva = ?, pos_bwa = ?, pos_bilanz = ?,
pos_eur = ?, new_chart_id = ?, valid_from = ?
WHERE id = ?|;
@values = ($form->{accno}, $form->{description}, $form->{charttype},
- $form->{gifi_accno}, $form->{category}, $form->{link},
+ $form->{category}, $form->{link},
conv_i($taxkey),
conv_i($form->{pos_ustva}), conv_i($form->{pos_bwa}),
conv_i($form->{pos_bilanz}), conv_i($form->{pos_eur}),
} else {
$query = qq|INSERT INTO chart
(accno, description, charttype,
- gifi_accno, category, link,
- taxkey_id,
+ category, link, taxkey_id,
pos_ustva, pos_bwa, pos_bilanz, pos_eur,
new_chart_id, valid_from)
VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)|;
@values = ($form->{accno}, $form->{description}, $form->{charttype},
- $form->{gifi_accno}, $form->{category}, $form->{link},
- conv_i($taxkey),
+ $form->{category}, $form->{link}, conv_i($taxkey),
conv_i($form->{pos_ustva}), conv_i($form->{pos_bwa}),
conv_i($form->{pos_bilanz}), conv_i($form->{pos_eur}),
conv_i($form->{new_chart_id}),
}
$sth->finish;
- $query = qq|SELECT accno, description
- FROM gifi|;
- $sth = $dbh->prepare($query);
- $sth->execute || $form->dberror($query);
-
- my %gifi;
- while (my ($accno, $description) = $sth->fetchrow_array) {
- $gifi{$accno} = $description;
- }
- $sth->finish;
-
$query = qq{
SELECT
c.accno,
FROM chart c
LEFT JOIN taxkeys tk ON (c.id = tk.chart_id)
LEFT JOIN tax tx ON (tk.tax_id = tx.id)
- GROUP BY c.accno, c.id, c.description, c.charttype, c.gifi_accno,
+ GROUP BY c.accno, c.id, c.description, c.charttype,
c.category, c.link, c.pos_bwa, c.pos_bilanz, c.pos_eur, c.valid_from,
c.datevautomatik
ORDER BY c.accno
while (my $ca = $sth->fetchrow_hashref(NAME_lc)) {
$ca->{amount} = $amount{ $ca->{accno} };
- $ca->{gifi_description} = $gifi{ $ca->{gifi_accno} };
if ($ca->{amount} < 0) {
$ca->{debit} = $ca->{amount} * -1;
} else {
# get chart_id
my $query = qq|SELECT c.id FROM chart c
WHERE c.accno = '$form->{accno}'|;
- if ($form->{accounttype} eq 'gifi') {
- $query = qq|SELECT c.id FROM chart c
- WHERE c.gifi_accno = '$form->{gifi_accno}'|;
- }
my $sth = $dbh->prepare($query);
$sth->execute || $form->dberror($query);
|;
}
- if ($form->{accno} || $form->{gifi_accno}) {
+ if ($form->{accno}) {
# get category for account
$query = qq|SELECT c.category
FROM chart c
WHERE c.accno = '$form->{accno}'|;
- if ($form->{accounttype} eq 'gifi') {
- $query = qq|SELECT c.category
- FROM chart c
- WHERE c.gifi_accno = '$form->{gifi_accno}'
- AND c.charttype = 'A'|;
- }
-
$sth = $dbh->prepare($query);
$sth->execute || $form->dberror($query);
}
- if ($form->{accounttype} eq 'gifi') {
- $query = qq|SELECT SUM(ac.amount)
- FROM acc_trans ac
- JOIN chart c ON (ac.chart_id = c.id)
- $dpt_join
- WHERE c.gifi_accno = '$form->{gifi_accno}'
- AND ac.transdate < '$form->{fromdate}'
- $dpt_where
- $project
- |;
-
- if ($form->{project_id}) {
-
- $query .= qq|
-
- UNION
-
- SELECT SUM(ac.qty * ac.sellprice)
- FROM invoice ac
- JOIN ar a ON (ac.trans_id = a.id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c ON (p.income_accno_id = c.id)
- $dpt_join
- WHERE c.gifi_accno = '$form->{gifi_accno}'
- AND a.transdate < '$form->{fromdate}'
- AND c.category = 'I'
- $dpt_where
- $project
-
- UNION
-
- SELECT SUM(ac.qty * ac.sellprice)
- FROM invoice ac
- JOIN ap a ON (ac.trans_id = a.id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c ON (p.expense_accno_id = c.id)
- $dpt_join
- WHERE c.gifi_accno = '$form->{gifi_accno}'
- AND a.transdate < '$form->{fromdate}'
- AND c.category = 'E'
- $dpt_where
- $project
- |;
-
- }
- }
-
$sth = $dbh->prepare($query);
$sth->execute || $form->dberror($query);
$arwhere .= " AND c.accno = '$form->{accno}'";
$apwhere .= " AND c.accno = '$form->{accno}'";
}
- if ($form->{gifi_accno}) {
- $glwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'";
- $arwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'";
- $apwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'";
- }
if ($form->{category} ne 'X') {
$glwhere .=
" AND gl.id in (SELECT trans_id FROM acc_trans ac2 WHERE ac2.chart_id IN (SELECT id FROM chart c2 WHERE c2.category = '$form->{category}'))";
}
}
- if ($form->{gifi_accno}) {
-
- # get category for account
- $query = qq|SELECT c.category
- FROM chart c
- WHERE c.gifi_accno = '$form->{gifi_accno}'|;
- $sth = $dbh->prepare($query);
-
- $sth->execute || $form->dberror($query);
- ($form->{ml}) = $sth->fetchrow_array;
- $sth->finish;
-
- if ($form->{datefrom}) {
- $query = qq|SELECT SUM(ac.amount)
- FROM acc_trans ac, chart c
- WHERE ac.chart_id = c.id
- AND c.gifi_accno = '$form->{gifi_accno}'
- AND ac.transdate < date '$form->{datefrom}'
- |;
- $sth = $dbh->prepare($query);
- $sth->execute || $form->dberror($query);
-
- ($form->{balance}) = $sth->fetchrow_array;
- $sth->finish;
- }
- }
-
my $false = ($myconfig->{dbdriver} eq 'Pg') ? FALSE: q|'0'|;
my $sortorder = join ', ',
my $query =
qq|SELECT ac.oid AS acoid, g.id, 'gl' AS type, $false AS invoice, g.reference, ac.taxkey, c.link,
g.description, ac.transdate, ac.source, ac.trans_id,
- ac.amount, c.accno, c.gifi_accno, g.notes, t.chart_id, ac.oid
+ ac.amount, c.accno, g.notes, t.chart_id, ac.oid
$project_columns
FROM gl g, acc_trans ac $project_join, chart c LEFT JOIN tax t ON
(t.chart_id=c.id)
UNION
SELECT ac.oid AS acoid, a.id, 'ar' AS type, a.invoice, a.invnumber, ac.taxkey, c.link,
ct.name, ac.transdate, ac.source, ac.trans_id,
- ac.amount, c.accno, c.gifi_accno, a.notes, t.chart_id, ac.oid
+ ac.amount, c.accno, a.notes, t.chart_id, ac.oid
$project_columns
FROM ar a, acc_trans ac $project_join, customer ct, chart c LEFT JOIN tax t ON
(t.chart_id=c.id)
UNION
SELECT ac.oid AS acoid, a.id, 'ap' AS type, a.invoice, a.invnumber, ac.taxkey, c.link,
ct.name, ac.transdate, ac.source, ac.trans_id,
- ac.amount, c.accno, c.gifi_accno, a.notes, t.chart_id, ac.oid
+ ac.amount, c.accno, a.notes, t.chart_id, ac.oid
$project_columns
FROM ap a, acc_trans ac $project_join, vendor ct, chart c LEFT JOIN tax t ON
(t.chart_id=c.id)
($form->{account_description}) = $sth->fetchrow_array;
$sth->finish;
}
- if ($form->{gifi_accno}) {
- $query =
- qq|SELECT g.description FROM gifi g WHERE g.accno = '$form->{gifi_accno}'|;
- $sth = $dbh->prepare($query);
- $sth->execute || $form->dberror($query);
- ($form->{gifi_account_description}) = $sth->fetchrow_array;
- $sth->finish;
- }
$main::lxdebug->leave_sub();
$dbh->disconnect;
$category
ORDER by c.accno|;
- if ($form->{accounttype} eq 'gifi') {
- $query = qq|SELECT g.accno, g.description, c.category
- FROM gifi g
- JOIN chart c ON (c.gifi_accno = g.accno)
- WHERE c.charttype = 'H'
- $category
- ORDER BY g.accno|;
- }
-
$sth = $dbh->prepare($query);
$sth->execute || $form->dberror($query);
|;
}
- if ($form->{accounttype} eq 'gifi') {
-
- if ($form->{method} eq 'cash') {
-
- $query = qq|
-
- SELECT g.accno, sum(ac.amount) AS amount,
- g.description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN ar a ON (a.id = ac.trans_id)
- JOIN gifi g ON (g.accno = c.gifi_accno)
- $dpt_join
- WHERE $where
- $dpt_where
- $category
- AND ac.trans_id IN
- (
- SELECT trans_id
- FROM acc_trans
- JOIN chart ON (chart_id = id)
- WHERE link LIKE '%AR_paid%'
- $subwhere
- )
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT '' AS accno, SUM(ac.amount) AS amount,
- '' AS description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN ar a ON (a.id = ac.trans_id)
- $dpt_join
- WHERE $where
- $dpt_where
- $category
- AND c.gifi_accno = ''
- AND ac.trans_id IN
- (
- SELECT trans_id
- FROM acc_trans
- JOIN chart ON (chart_id = id)
- WHERE link LIKE '%AR_paid%'
- $subwhere
- )
- $project
- GROUP BY c.category
-
- UNION ALL
-
- SELECT g.accno, sum(ac.amount) AS amount,
- g.description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN ap a ON (a.id = ac.trans_id)
- JOIN gifi g ON (g.accno = c.gifi_accno)
- $dpt_join
- WHERE $where
- $dpt_where
- $category
- AND ac.trans_id IN
- (
- SELECT trans_id
- FROM acc_trans
- JOIN chart ON (chart_id = id)
- WHERE link LIKE '%AP_paid%'
- $subwhere
- )
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT '' AS accno, SUM(ac.amount) AS amount,
- '' AS description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN ap a ON (a.id = ac.trans_id)
- $dpt_join
- WHERE $where
- $dpt_where
- $category
- AND c.gifi_accno = ''
- AND ac.trans_id IN
- (
- SELECT trans_id
- FROM acc_trans
- JOIN chart ON (chart_id = id)
- WHERE link LIKE '%AP_paid%'
- $subwhere
- )
- $project
- GROUP BY c.category
-
- UNION ALL
-
--- add gl
-
- SELECT g.accno, sum(ac.amount) AS amount,
- g.description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN gifi g ON (g.accno = c.gifi_accno)
- JOIN gl a ON (a.id = ac.trans_id)
- $dpt_join
- WHERE $where
- $glwhere
- $dpt_where
- $category
- AND NOT (c.link = 'AR' OR c.link = 'AP')
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT '' AS accno, SUM(ac.amount) AS amount,
- '' AS description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN gl a ON (a.id = ac.trans_id)
- $dpt_join
- WHERE $where
- $glwhere
- $dpt_where
- $category
- AND c.gifi_accno = ''
- AND NOT (c.link = 'AR' OR c.link = 'AP')
- $project
- GROUP BY c.category
- |;
-
- if ($form->{project_id}) {
-
- $query .= qq|
-
- UNION ALL
-
- SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount,
- g.description AS description, c.category
- FROM invoice ac
- JOIN ar a ON (a.id = ac.trans_id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c on (p.income_accno_id = c.id)
- JOIN gifi g ON (g.accno = c.gifi_accno)
- $dpt_join
- -- use transdate from subwhere
- WHERE 1 = 1 $subwhere
- AND c.category = 'I'
- $dpt_where
- AND ac.trans_id IN
- (
- SELECT trans_id
- FROM acc_trans
- JOIN chart ON (chart_id = id)
- WHERE link LIKE '%AR_paid%'
- $subwhere
- )
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount,
- g.description AS description, c.category
- FROM invoice ac
- JOIN ap a ON (a.id = ac.trans_id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c on (p.expense_accno_id = c.id)
- JOIN gifi g ON (g.accno = c.gifi_accno)
- $dpt_join
- WHERE 1 = 1 $subwhere
- AND c.category = 'E'
- $dpt_where
- AND ac.trans_id IN
- (
- SELECT trans_id
- FROM acc_trans
- JOIN chart ON (chart_id = id)
- WHERE link LIKE '%AP_paid%'
- $subwhere
- )
- $project
- GROUP BY g.accno, g.description, c.category
- |;
- }
-
- } else {
-
- if ($department_id) {
- $dpt_join = qq|
- JOIN dpt_trans t ON (t.trans_id = ac.trans_id)
- |;
- $dpt_where = qq|
- AND t.department_id = $department_id
- |;
-
- }
-
- $query = qq|
-
- SELECT g.accno, SUM(ac.amount) AS amount,
- g.description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- WHERE $where
- $dpt_from
- $category
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT '' AS accno, SUM(ac.amount) AS amount,
- '' AS description, c.category
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- $dpt_join
- WHERE $where
- $dpt_from
- $category
- AND c.gifi_accno = ''
- $project
- GROUP BY c.category
- |;
-
- if ($form->{project_id}) {
-
- $query .= qq|
-
- UNION ALL
-
- SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount,
- g.description AS description, c.category
- FROM invoice ac
- JOIN ar a ON (a.id = ac.trans_id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c on (p.income_accno_id = c.id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- -- use transdate from subwhere
- WHERE 1 = 1 $subwhere
- AND c.category = 'I'
- $dpt_where
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount,
- g.description AS description, c.category
- FROM invoice ac
- JOIN ap a ON (a.id = ac.trans_id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c on (p.expense_accno_id = c.id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- WHERE 1 = 1 $subwhere
- AND c.category = 'E'
- $dpt_where
- $project
- GROUP BY g.accno, g.description, c.category
- |;
- }
-
- }
-
- } else { # standard account
+ { # standard account
if ($form->{method} eq 'cash') {
# get beginning balances
if ($form->{fromdate}) {
- if ($form->{accounttype} eq 'gifi') {
-
- $query = qq|SELECT g.accno, c.category, SUM(ac.amount) AS amount,
- g.description
- FROM acc_trans ac
- JOIN chart c ON (ac.chart_id = c.id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- WHERE ac.transdate < '$form->{fromdate}'
- $dpt_where
- $project
- GROUP BY g.accno, c.category, g.description
- |;
-
- } else {
-
- $query = qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount,
+ $query = qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount,
c.description
FROM acc_trans ac
JOIN chart c ON (ac.chart_id = c.id)
GROUP BY c.accno, c.category, c.description
|;
- }
-
$sth = $dbh->prepare($query);
$sth->execute || $form->dberror($query);
WHERE c.charttype = 'H'
ORDER by c.accno|;
- if ($form->{accounttype} eq 'gifi') {
- $query = qq|SELECT g.accno, g.description, c.category
- FROM gifi g
- JOIN chart c ON (c.gifi_accno = g.accno)
- WHERE c.charttype = 'H'
- ORDER BY g.accno|;
- }
-
$sth = $dbh->prepare($query);
$sth->execute || $form->dberror($query);
$where .= $tofrom;
}
- if ($form->{accounttype} eq 'gifi') {
-
- $query = qq|SELECT g.accno, g.description, c.category,
- SUM(ac.amount) AS amount
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- WHERE $where
- $dpt_where
- $project
- GROUP BY g.accno, g.description, c.category
- |;
-
- if ($form->{project_id}) {
-
- $query .= qq|
-
- -- add project transactions from invoice
-
- UNION ALL
-
- SELECT g.accno, g.description, c.category,
- SUM(ac.sellprice * ac.qty) AS amount
- FROM invoice ac
- JOIN ar a ON (ac.trans_id = a.id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c ON (p.income_accno_id = c.id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- WHERE $invwhere
- $dpt_where
- $project
- GROUP BY g.accno, g.description, c.category
-
- UNION ALL
-
- SELECT g.accno, g.description, c.category,
- SUM(ac.sellprice * ac.qty) * -1 AS amount
- FROM invoice ac
- JOIN ap a ON (ac.trans_id = a.id)
- JOIN parts p ON (ac.parts_id = p.id)
- JOIN chart c ON (p.expense_accno_id = c.id)
- JOIN gifi g ON (c.gifi_accno = g.accno)
- $dpt_join
- WHERE $invwhere
- $dpt_where
- $project
- GROUP BY g.accno, g.description, c.category
- |;
- }
-
- $query .= qq|
- ORDER BY accno|;
-
- } else {
+ {
$query = qq|SELECT c.accno, c.description, c.category,
SUM(ac.amount) AS amount
AND c.accno = ?) AS credit
|;
- if ($form->{accounttype} eq 'gifi') {
-
- $query = qq|SELECT (SELECT SUM(ac.amount) * -1
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- $dpt_join
- WHERE $where
- $dpt_where
- $project
- AND ac.amount < 0
- AND c.gifi_accno = ?) AS debit,
-
- (SELECT SUM(ac.amount)
- FROM acc_trans ac
- JOIN chart c ON (c.id = ac.chart_id)
- $dpt_join
- WHERE $where
- $dpt_where
- $project
- AND ac.amount > 0
- AND c.gifi_accno = ?) AS credit|;
-
- }
-
$drcr = $dbh->prepare($query);
if ($form->{project_id}) {
}
$sth->finish;
- # get gifi tax accounts
- $query = qq|SELECT DISTINCT ON (g.accno) g.accno, g.description,
- sum(t.rate) AS rate
- FROM gifi g, chart c, tax t
- WHERE g.accno = c.gifi_accno
- AND c.id = t.chart_id
- AND c.link LIKE '%CT_tax%'
- GROUP BY g.accno, g.description
- ORDER BY accno|;
- $sth = $dbh->prepare($query);
- $sth->execute || $form->dberror;
-
- while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
- push @{ $form->{gifi_taxaccounts} }, $ref;
- }
- $sth->finish;
-
$dbh->disconnect;
$main::lxdebug->leave_sub();
my ($accno, $rate);
if ($form->{accno}) {
- if ($form->{accno} =~ /^gifi_/) {
- ($null, $accno) = split /_/, $form->{accno};
- $rate = $form->{"$form->{accno}_rate"};
- $accno = qq| AND ch.gifi_accno = '$accno'|;
- } else {
- $accno = $form->{accno};
- $rate = $form->{"$form->{accno}_rate"};
- $accno = qq| AND ch.accno = '$accno'|;
- }
+ $accno = $form->{accno};
+ $rate = $form->{"$form->{accno}_rate"};
+ $accno = qq| AND ch.accno = '$accno'|;
}
$rate *= 1;
my $filename = qq|sql/lx-office.sql|;
$self->process_query($form, $dbh, $filename);
- # load gifi
- ($filename) = split /_/, $form->{chart};
- $filename =~ s/_//;
- $self->process_query($form, $dbh, "sql/${filename}-gifi.sql");
-
# load chart of accounts
$filename = qq|sql/$form->{chart}-chart.sql|;
$self->process_query($form, $dbh, $filename);
CA->all_accounts(\%myconfig, \%$form);
- @column_index = qw(accno gifi_accno description debit credit);
+ @column_index = qw(accno description debit credit);
$column_header{accno} =
qq|<th class=listheading>| . $locale->text('Account') . qq|</th>\n|;
- $column_header{gifi_accno} =
- qq|<th class=listheading>| . $locale->text('GIFI') . qq|</th>\n|;
$column_header{description} =
qq|<th class=listheading>| . $locale->text('Description') . qq|</th>\n|;
$column_header{debit} =
foreach $ca (@{ $form->{CA} }) {
$description = $form->escape($ca->{description});
- $gifi_description = $form->escape($ca->{gifi_description});
$href =
- qq|$form->{script}?path=$form->{path}&action=list&accno=$ca->{accno}&login=$form->{login}&password=$form->{password}&description=$description&gifi_accno=$ca->{gifi_accno}&gifi_description=$gifi_description|;
+ qq|$form->{script}?path=$form->{path}&action=list&accno=$ca->{accno}&login=$form->{login}&password=$form->{password}&description=$description|;
if ($ca->{charttype} eq "H") {
print qq|<tr class=listheading>|;
map { $column_data{$_} = "<th>$ca->{$_}</th>"; } qw(accno description);
- $column_data{gifi_accno} = "<th>$ca->{gifi_accno} </th>";
} else {
$i++;
$i %= 2;
print qq|<tr class=listrow$i>|;
$column_data{accno} = "<td><a href=$href>$ca->{accno}</a></td>";
- $column_data{gifi_accno} =
- "<td><a href=$href&accounttype=gifi>$ca->{gifi_accno}</a> </td>";
$column_data{description} = "<td>$ca->{description}</td>";
}
my $debit = "";
}
map { $column_data{$_} = "<td> </td>"; }
- qw(accno gifi_accno description);
+ qw(accno description);
$column_data{debit} =
"<th align=right class=listtotal>"
$lxdebug->enter_sub();
$form->{title} = $locale->text('List Transactions');
- if ($form->{accounttype} eq 'gifi') {
- $form->{title} .= " - " . $locale->text('GIFI') . " $form->{gifi_accno}";
- } else {
- $form->{title} .= " - " . $locale->text('Account') . " $form->{accno}";
- }
+ $form->{title} .= " - " . $locale->text('Account') . " $form->{accno}";
# get departments
$form->all_departments(\%myconfig);
$form->header;
- map { $form->{$_} =~ s/\"/"/g; } qw(description gifi_description);
+ $form->{description} =~ s/\"/"/g;
print qq|
<body>
<input type=hidden name=sort value=transdate>
<input type=hidden name=eur value=$eur>
<input type=hidden name=accounttype value=$form->{accounttype}>
-<input type=hidden name=gifi_accno value=$form->{gifi_accno}>
-<input type=hidden name=gifi_description value="$form->{gifi_description}">
<table border=0 width=100%>
<tr><th class=listtop>$form->{title}</th></tr>
CA->all_transactions(\%myconfig, \%$form);
$description = $form->escape($form->{description});
- $gifi_description = $form->escape($form->{gifi_description});
$department = $form->escape($form->{department});
$projectnumber = $form->escape($form->{projectnumber});
$title = $form->escape($form->{title});
# construct href
$href =
- "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&gifi_accno=$form->{gifi_accno}&gifi_description=$gifi_description&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
+ "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
$description = $form->escape($form->{description}, 1);
- $gifi_description = $form->escape($form->{gifi_description}, 1);
$department = $form->escape($form->{department}, 1);
$projectnumber = $form->escape($form->{projectnumber}, 1);
$title = $form->escape($form->{title}, 1);
# construct callback
$callback =
- "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&gifi_accno=$form->{gifi_accno}&gifi_description=$gifi_description&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
+ "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
# figure out which column comes first
$column_header{transdate} =
@column_index =
$form->sort_columns(qw(transdate reference description debit credit));
- if ($form->{accounttype} eq 'gifi') {
- map { $form->{$_} = $form->{"gifi_$_"} } qw(accno description);
- }
if ($form->{accno}) {
push @column_index, "balance";
}
- $form->{title} =
- ($form->{accounttype} eq 'gifi')
- ? $locale->text('GIFI')
- : $locale->text('Account');
-
- $form->{title} .= " $form->{accno} - $form->{description}";
+ $form->{title} = $locale->text('Account') .
+ " $form->{accno} - $form->{description}";
if ($form->{department}) {
($department) = split /--/, $form->{department};
<td>| . $locale->text('Source') . qq|</td>
<td align=right><input name="l_accno" class=checkbox type=checkbox value=Y checked></td>
<td>| . $locale->text('Account') . qq|</td>
- <td align=right><input name="l_gifi_accno" class=checkbox type=checkbox value=Y></td>
- <td>| . $locale->text('GIFI') . qq|</td>
</tr>
<tr>
<td align=right><input name="l_subtotal" class=checkbox type=checkbox value=Y></td>
$locale->text('Account')
. " : $form->{accno} $form->{account_description}";
}
- if ($form->{gifi_accno}) {
- $href .= "&gifi_accno=" . $form->escape($form->{gifi_accno});
- $callback .= "&gifi_accno=" . $form->escape($form->{gifi_accno}, 1);
- $option .= "\n<br>" if $option;
- $option .=
- $locale->text('GIFI')
- . " : $form->{gifi_accno} $form->{gifi_account_description}";
- }
if ($form->{source}) {
$href .= "&source=" . $form->escape($form->{source});
$callback .= "&source=" . $form->escape($form->{source}, 1);
transdate id reference description
notes source debit debit_accno
credit credit_accno debit_tax debit_tax_accno
- credit_tax credit_tax_accno accno gifi_accno
+ credit_tax credit_tax_accno accno
projectnumbers
)
);
- if ($form->{accno} || $form->{gifi_accno}) {
- @columns = grep !/(accno|gifi_accno)/, @columns;
+ if ($form->{accno}) {
+ @columns = grep !/accno/, @columns;
push @columns, "balance";
$form->{l_balance} = "Y";
"<th><a class=listheading href=$href&sort=accno>"
. $locale->text('Credit Tax Account')
. "</a></th>";
- $column_header{gifi_accno} =
- "<th><a class=listheading href=$href&sort=gifi_accno>"
- . $locale->text('GIFI')
- . "</a></th>";
$column_header{balance} = "<th>" . $locale->text('Balance') . "</th>";
$column_header{projectnumbers} =
"<th class=listheading>" . $locale->text('Project Numbers') . "</th>";
$sameitem = $form->{GL}->[0]->{ $form->{sort} };
}
- if (($form->{accno} || $form->{gifi_accno}) && $form->{balance}) {
+ if ($form->{accno} && $form->{balance}) {
map { $column_data{$_} = "<td> </td>" } @column_index;
$column_data{balance} =
? "<td align=right>$debittax</td>"
: "<td></td>";
$column_data{debit_tax_accno} = "<td align=center>$debittaxaccno</td>";
- $column_data{gifi_accno} =
- "<td><a href=$href&gifi_accno=$ref->{gifi_accno}&callback=$callback>$ref->{gifi_accno}</a> </td>";
$column_data{credit_tax} =
($ref->{credit_tax_accno} ne "")
? "<td align=right>$credittax</td>"
: "<td></td>";
$column_data{credit_tax_accno} = "<td align=center>$credittaxaccno</td>";
- $column_data{gifi_accno} =
- "<td><a href=$href&gifi_accno=$ref->{gifi_accno}&callback=$callback>$ref->{gifi_accno}</a> </td>";
$column_data{balance} =
"<td align=right>"
. $form->format_amount(\%myconfig, $form->{balance}, 2, 0) . "</td>";
}
if ($form->{report} =~ /^tax_/) {
- $gifi = "";
-
$form->{db} = ($form->{report} =~ /_collected/) ? "ar" : "ap";
RP->get_taxaccounts(\%myconfig, \%$form);
</td>
</tr>
-|;
-
- if (@{ $form->{gifi_taxaccounts} }) {
- print qq|
- <tr>
- <th align=right>| . $locale->text('GIFI') . qq|</th>
- <td colspan=3>
-|;
-
- foreach $ref (@{ $form->{gifi_taxaccounts} }) {
-
- print
- qq|<input name=accno class=radio type=radio value="gifi_$ref->{accno}"> $ref->{description}
-
- <input name="gifi_$ref->{accno}_description" type=hidden value="$ref->{description}">
- <input name="gifi_$ref->{accno}_rate" type=hidden value="$ref->{rate}">|;
-
- }
-
- print qq|
- </td>
- </tr>
-|;
- }
-
- print qq|
<tr>
<th align=right>| . $locale->text('Method') . qq|</th>
<td colspan=3><input name=method class=radio type=radio value=accrual $accrual>|
}
if ($form->{report} =~ /^nontaxable_/) {
- $gifi = "";
-
$form->{db} = ($form->{report} =~ /_sales/) ? "ar" : "ap";
print qq|
}
if (($form->{report} eq "ar_aging") || ($form->{report} eq "ap_aging")) {
- $gifi = "";
-
if ($form->{report} eq 'ar_aging') {
$label = $locale->text('Customer');
$form->{vc} = 'customer';
# above action can be removed if there is more than one input field
if ($form->{report} =~ /(receipts|payments)$/) {
- $gifi = "";
-
$form->{db} = ($form->{report} =~ /payments$/) ? "ap" : "ar";
RP->paymentaccounts(\%myconfig, \%$form);
$column_header{endbalance} =
qq|<th class=listheading>| . $locale->text('Balance') . qq|</th>|;
- if ($form->{accounttype} eq 'gifi') {
- $column_header{accno} =
- qq|<th class=listheading>| . $locale->text('GIFI') . qq|</th>|;
- }
-
$form->header;
print qq|
$description = $form->escape($ref->{description});
$href =
- qq|ca.pl?path=$form->{path}&action=list_transactions&accounttype=$form->{accounttype}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&sort=transdate&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&eur=$form->{eur}&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title&nextsub=$form->{nextsub}|;
-
- if ($form->{accounttype} eq 'gifi') {
- $href .= "&gifi_accno=$ref->{accno}&gifi_description=$description";
- $na = $locale->text('N/A');
- map { $ref->{$_} = $na } qw(accno description) unless $ref->{accno};
- } else {
- $href .= "&accno=$ref->{accno}&description=$description";
- }
+ qq|ca.pl?path=$form->{path}&action=list_transactions&accounttype=$form->{accounttype}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&sort=transdate&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&eur=$form->{eur}&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title&nextsub=$form->{nextsub}&accno=$ref->{accno}&description=$description";
$ml = ($ref->{category} =~ /(A|C|E)/) ? -1 : 1;
$description = $form->escape($form->{$descvar});
$ratevar = "$form->{accno}_rate";
- if ($form->{accno} =~ /^gifi_/) {
- $descvar = "gifi_$form->{accno}_description";
- $description = $form->escape($form->{$descvar});
- $ratevar = "gifi_$form->{accno}_rate";
- }
-
$department = $form->escape($form->{department});
# construct href
$callback =
"$form->{script}?path=$form->{path}&action=generate_tax_report&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&db=$form->{db}&method=$form->{method}&accno=$form->{accno}&$descvar=$description&department=$department&$ratevar=$taxrate&report=$form->{report}";
- $form->{title} = $locale->text('GIFI') . " - "
- if ($form->{accno} =~ /^gifi_/);
-
$title = $form->escape($form->{title});
$href .= "&title=$title";
$title = $form->escape($form->{title}, 1);
'Free report period' => 'Freier Zeitraum',
'Fristsetzung' => 'Fristsetzung',
'From' => 'Von',
- 'GIFI' => 'GIFI',
'GL Transaction' => 'Dialogbuchung',
'General Ledger' => 'Finanzbuchhaltung',
'Geschäftsvolumen' => 'Geschäftsvolumen',
'Multibyte Encoding' => 'Schriftsatz',
'MwSt. inkl.' => 'MwSt. inkl.',
'Möchten Sie Ihre Suche <b>spezialisieren</b>?' => 'Möchten Sie Ihre Suche <b>spezialisieren</b>?',
- 'N/A' => 'N.Z.',
'Name' => 'Name',
'Name missing!' => 'Name fehlt!',
'National' => 'Inand',
'Tax collected' => 'vereinnahmte Steuer',
'Tax number' => 'Steuernummer',
'Tax paid' => 'Vorsteuer',
- 'Taxable' => 'Steuerpflichtig',
'Taxaccount' => 'Steuer Konto',
'Taxation' => 'Versteuerungs Verfahren',
'Taxdescription' => 'Steuerkonto<br />Beschreibung',
'Feb' => 'Feb',
'February' => 'Februar',
'From' => 'Von',
- 'GIFI' => 'GIFI',
'Include in Report' => 'In Bericht aufnehmen',
'Jan' => 'Jan',
'January' => 'Januar',
'Error in database control file \'%s\': %s' => 'Fehler in Datenbankupgradekontrolldatei \'%s\': %s',
'Fax' => 'Fax',
'From' => 'Von',
- 'GIFI' => 'GIFI',
'Given Name' => 'Vorname',
'Greeting' => 'Anrede',
'History' => 'Historie',
'Shipping Address' => 'Lieferadresse',
'Steuersatz' => 'Steuersatz',
'Street' => 'Straße',
- 'Tax Included' => 'Steuer im Preis inbegriffen',
'Tax Number' => 'Steuernummer',
'Tax Number / SSN' => 'Steuernummer',
- 'Taxable' => 'Steuerpflichtig',
'The \'tag\' field must only consist of alphanumeric characters or the carachters - _ ( )' => 'Das Feld \'tag\' darf nur aus alphanumerischen Zeichen und den Zeichen - _ ( ) bestehen.',
'This customer number is already in use.' => 'Diese Kundennummer wird bereits verwendet.',
'This vendor number is already in use.' => 'Diese Lieferantennummer wird bereits verwendet.',
'Feb' => 'Feb',
'February' => 'Februar',
'From' => 'Von',
- 'GIFI' => 'GIFI',
'GL Transaction' => 'Dialogbuchung',
'General Ledger' => 'Finanzbuchhaltung',
'History' => 'Historie',
'February' => 'Februar',
'Free report period' => 'Freier Zeitraum',
'From' => 'Von',
- 'GIFI' => 'GIFI',
'HTML' => 'HTML',
'Heading' => 'Überschrift',
'History' => 'Historie',
'Missing \'tag\' field.' => 'Fehlendes Feld \'tag\'.',
'Monthly' => 'monatlich',
'More than one control file with the tag \'%s\' exist.' => 'Es gibt mehr als eine Kontrolldatei mit dem Tag \'%s\'.',
- 'N/A' => 'N.Z.',
'Name' => 'Name',
'No Customer was found matching the search parameters.' => 'Zu dem Suchbegriff wurde kein Endkunde gefunden',
'No Vendor was found matching the search parameters.' => 'Zu dem Suchbegriff wurde kein Händler gefunden',
#
# Beipiel:
# $LXDebug::global_level = LXDebug::TRACE | LXDebug::QUERY;
-$LXDebug::global_level = LXDebug::NONE;
+$LXDebug::global_level = LXDebug::ALL;
1;
+++ /dev/null
--- Österreichischer Einheitskontenrahmen / Kontenplan (ÖSV Österreichischer Steuerverein)
---
-INSERT INTO gifi (accno, description) VALUES ('0', 'Anlagevermögen und Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
---
-INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('009', 'Kumulierte Abschreibungen');
---
-INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Vermögensgegenstände');
-INSERT INTO gifi (accno, description) VALUES ('010', 'Konzessionen');
-INSERT INTO gifi (accno, description) VALUES ('011', 'Patentrechte und Lizenzen');
-INSERT INTO gifi (accno, description) VALUES ('012', 'Datenverarbeitungsprogramme');
-INSERT INTO gifi (accno, description) VALUES ('013', 'Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte');
-INSERT INTO gifi (accno, description) VALUES ('014', 'Pacht- und Mietrechte');
-INSERT INTO gifi (accno, description) VALUES ('015', 'Geschäfts(Firmen)wert');
-INSERT INTO gifi (accno, description) VALUES ('018', 'Geleistete Anzahlungen');
-INSERT INTO gifi (accno, description) VALUES ('019', 'Kumulierte Abschreibungen');
---
-INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundstücke, grundstücksgleiche Rechte und Bauten, einschließlich der Bauten auf fremden Grund');
-INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundstücke');
-INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundstücke (Grundwert)');
-INSERT INTO gifi (accno, description) VALUES ('022', 'Grundstücksgleiche Rechte');
-INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Geschäftsgebäude auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgebäude auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Geschäftsgebäude auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgebäude auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('034', 'Grundstückseinrichtungen auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('035', 'Grundstückseinrichtungen auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Geschäftsgebäuden');
-INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgebäuden');
-INSERT INTO gifi (accno, description) VALUES ('039', 'Kumulierte Abschreibungen');
---
-INSERT INTO gifi (accno, description) VALUES ('04-05', 'Technische Anlagen und Maschinen');
-INSERT INTO gifi (accno, description) VALUES ('040', 'Fertigungsmaschinen');
-INSERT INTO gifi (accno, description) VALUES ('041', 'Antriebsmaschinen');
-INSERT INTO gifi (accno, description) VALUES ('042', 'Energieversorgungsanlagen');
-INSERT INTO gifi (accno, description) VALUES ('043', 'Transportanlagen');
-INSERT INTO gifi (accno, description) VALUES ('044-049', 'Sonstige Maschinen und maschinelle Anlagen');
-INSERT INTO gifi (accno, description) VALUES ('050', 'Maschinenwerkzeuge');
-INSERT INTO gifi (accno, description) VALUES ('051', 'Allgemeine Werkzeuge und Handwerkzeuge');
-INSERT INTO gifi (accno, description) VALUES ('052', 'Vorrichtungen, Formen und Modelle');
-INSERT INTO gifi (accno, description) VALUES ('053', 'Andere Erzeugungshilfsmittel');
-INSERT INTO gifi (accno, description) VALUES ('054', 'Hebezeuge und Montageanlagen');
-INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozeß verwendet');
---
-INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Geschäftsausstattung');
-INSERT INTO gifi (accno, description) VALUES ('060', 'Beheizungs- und Beleuchtungsanlagen');
-INSERT INTO gifi (accno, description) VALUES ('061', 'Nachrichten- und Kontrollanlagen');
-INSERT INTO gifi (accno, description) VALUES ('062', 'Büromaschinen, EDV-Anlagen');
-INSERT INTO gifi (accno, description) VALUES ('063', 'PKW');
-INSERT INTO gifi (accno, description) VALUES ('064', 'LKW');
-INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Beförderungsmittel');
-INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Geschäftsausstattung');
-INSERT INTO gifi (accno, description) VALUES ('067', 'Gebinde');
-INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Vermögensgegenstände, soweit nicht im Erzeugungsprozeß verwendet');
-INSERT INTO gifi (accno, description) VALUES ('069', 'Kumulierte Abschreibungen');
---
-INSERT INTO gifi (accno, description) VALUES ('07', 'Geleistete Anzahlungen und Anlagen in Bau');
-INSERT INTO gifi (accno, description) VALUES ('070', 'Geleistete Anzahlungen');
-INSERT INTO gifi (accno, description) VALUES ('071', 'Anlagen in Bau');
-INSERT INTO gifi (accno, description) VALUES ('079', 'Kumulierte Abschreibungen');
---
-INSERT INTO gifi (accno, description) VALUES ('08-09', 'Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('080', 'Anteile an verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('081', 'Beteiligungen an Gemeinschaftsunternehmen');
-INSERT INTO gifi (accno, description) VALUES ('082', 'Beteiligungen an angeschlossenen (assoziierten) Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('083', 'Sonstige Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('084', 'Ausleihungen an verbundene Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('086', 'Sonstige Ausleihungen');
-INSERT INTO gifi (accno, description) VALUES ('087', 'Anteile an Kapitalgesellschaften ohne Beteiligungscharakter');
-INSERT INTO gifi (accno, description) VALUES ('088', 'Anteile an Personengesellschaften ohne Beteiligungscharakter');
-INSERT INTO gifi (accno, description) VALUES ('090', 'Genossenschaftsanteile ohne Beteiligungscharakter');
-INSERT INTO gifi (accno, description) VALUES ('091', 'Anteile an Investmentfonds');
-INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlagevermögens');
-INSERT INTO gifi (accno, description) VALUES ('094-097', 'Sonstige Finanzanlagen, Wertrechte');
-INSERT INTO gifi (accno, description) VALUES ('098', 'Geleistete Anzahlungen');
-INSERT INTO gifi (accno, description) VALUES ('099', 'Kumulierte Abschreibungen');
---
-INSERT INTO gifi (accno, description) VALUES ('1', 'Vorräte');
-INSERT INTO gifi (accno, description) VALUES ('100-109', 'Bezugsverrechnung');
-INSERT INTO gifi (accno, description) VALUES ('110-119', 'Rohstoffe');
-INSERT INTO gifi (accno, description) VALUES ('120-129', 'Bezogene Teile');
-INSERT INTO gifi (accno, description) VALUES ('130-134', 'Hilfsstoffe');
-INSERT INTO gifi (accno, description) VALUES ('135-139', 'Betriebsstoffe');
-INSERT INTO gifi (accno, description) VALUES ('140-149', 'Unfertige Erzeugnisse');
-INSERT INTO gifi (accno, description) VALUES ('150-159', 'Fertige Erzeugnisse');
-INSERT INTO gifi (accno, description) VALUES ('160-169', 'Waren');
-INSERT INTO gifi (accno, description) VALUES ('170-179', 'Noch nicht abrechenbare Leistungen');
-INSERT INTO gifi (accno, description) VALUES ('180', 'Geleistete Anzahlungen');
-INSERT INTO gifi (accno, description) VALUES ('190-199', 'Wertberichtigungen');
---
-INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufvermögen, Rechnungsabgrenzungsposten');
-INSERT INTO gifi (accno, description) VALUES ('20-21', 'Forderungen aus Lieferungen und Leistungen');
-INSERT INTO gifi (accno, description) VALUES ('200-207', 'Forderungen aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('208', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('209', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen Währungsunion');
-INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion');
-INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion');
-INSERT INTO gifi (accno, description) VALUES ('215-217', 'Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
-INSERT INTO gifi (accno, description) VALUES ('218', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
-INSERT INTO gifi (accno, description) VALUES ('219', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
---
-INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegenüber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegenüber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
---
-INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Vermögensgegenstände');
-INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Vermögensgegenstände');
-INSERT INTO gifi (accno, description) VALUES ('247', 'Eingeforderte, aber noch nicht eingezahlte Einlagen');
-INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen');
-INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen');
---
-INSERT INTO gifi (accno, description) VALUES ('25', 'Forderungen aus der Abgabenverrechnung');
-INSERT INTO gifi (accno, description) VALUES ('250-259', 'Forderungen aus der Abgabenverrechnung');
---
-INSERT INTO gifi (accno, description) VALUES ('26', 'Wertpapiere und Anteile');
-INSERT INTO gifi (accno, description) VALUES ('260', 'Eigene Anteile');
-INSERT INTO gifi (accno, description) VALUES ('261', 'Anteile an verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('262', 'Sonstige Anteile');
-INSERT INTO gifi (accno, description) VALUES ('263-267', 'Sonstige Wertpapiere');
-INSERT INTO gifi (accno, description) VALUES ('268', 'Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrundeliegenden Forderungen zustehen');
-INSERT INTO gifi (accno, description) VALUES ('269', 'Wertberichtigungen');
---
-INSERT INTO gifi (accno, description) VALUES ('27-28', 'Kassenbestand, Schecks, Guthaben bei Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbestände in Inlandswährung');
-INSERT INTO gifi (accno, description) VALUES ('273', 'Postwertzeichen');
-INSERT INTO gifi (accno, description) VALUES ('274', 'Stempelmarken');
-INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbestände in Fremdwährung');
-INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandswährung');
-INSERT INTO gifi (accno, description) VALUES ('280-288', 'Guthaben bei Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('289', 'Wertberichtigungen');
---
-INSERT INTO gifi (accno, description) VALUES ('29', 'Rechnungsabgrenzungsposten');
-INSERT INTO gifi (accno, description) VALUES ('290', 'Aktive Rechnungsabgrenzungsposten');
-INSERT INTO gifi (accno, description) VALUES ('295', 'Disagio');
-INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsrückstellung');
-INSERT INTO gifi (accno, description) VALUES ('297', 'Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz');
-INSERT INTO gifi (accno, description) VALUES ('298', 'Steuerabgrenzung');
---
-INSERT INTO gifi (accno, description) VALUES ('3', 'Rückstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten');
---
-INSERT INTO gifi (accno, description) VALUES ('30', 'Rückstellungen');
-INSERT INTO gifi (accno, description) VALUES ('300', 'Rückstellungen für Abfertigungen');
-INSERT INTO gifi (accno, description) VALUES ('301', 'Rückstellungen für Pensionen');
-INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerrückstellungen');
-INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige Rückstellungen');
---
-INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegenüber Kreditinstituten und Finanzinstituten');
-INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschließlich konvertibler)');
-INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegenüber Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegenüber Finanzinstituten');
---
-INSERT INTO gifi (accno, description) VALUES ('32', 'Erhaltene Anzahlungen auf Bestellungen');
-INSERT INTO gifi (accno, description) VALUES ('320', 'Erhaltene Anzahlungen auf Bestellungen');
-INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto für erhaltene Anzahlungen auf Bestellungen');
---
-INSERT INTO gifi (accno, description) VALUES ('33', 'Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel');
-INSERT INTO gifi (accno, description) VALUES ('330-335', 'Verbindlichkeiten aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen Währungsunion');
-INSERT INTO gifi (accno, description) VALUES ('337', 'Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland');
-INSERT INTO gifi (accno, description) VALUES ('338-339', 'Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel');
---
-INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht und gegenüber Gesellschaftern');
-INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegenüber Gesellschaftern');
---
-INSERT INTO gifi (accno, description) VALUES ('35', 'Verbindlichkeiten aus Steuern');
-INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus Steuern');
---
-INSERT INTO gifi (accno, description) VALUES ('36', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
-INSERT INTO gifi (accno, description) VALUES ('360-369', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
---
-INSERT INTO gifi (accno, description) VALUES ('37-38', 'Übrige sonstige Verbindlichkeiten');
-INSERT INTO gifi (accno, description) VALUES ('370-389', 'Übrige sonstige Verbindlichkeiten');
---
-INSERT INTO gifi (accno, description) VALUES ('39', 'Rechnungsabgrenzungsposten');
-INSERT INTO gifi (accno, description) VALUES ('390-399', 'Passive Rechnungsabgrenzungsposten');
---
-INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Erträge');
---
-INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerlöse und Erlösschmälerungen');
-INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerlöse');
-INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erlösschmälerungen');
---
-INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsveränderungen und aktivierte Eigenleistungen');
-INSERT INTO gifi (accno, description) VALUES ('450-457', 'Veränderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen');
-INSERT INTO gifi (accno, description) VALUES ('458-459', 'andere aktivierte Eigenleistungen');
---
-INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Erträge');
-INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erlöse aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('463-465', 'Erträge aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('466-467', 'Erträge aus der Zuschreibung zum Anlagevermögen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('470-479', 'Erträge aus der Auflösung von Rückstellungen');
-INSERT INTO gifi (accno, description) VALUES ('480-499', 'Übrige betriebliche Erträge');
---
-INSERT INTO gifi (accno, description) VALUES ('5', 'Materialaufwand und sonstige bezogene Herstellungsleistungen');
-INSERT INTO gifi (accno, description) VALUES ('500-509', 'Wareneinsatz');
-INSERT INTO gifi (accno, description) VALUES ('510-519', 'Verbrauch von Rohstoffen');
-INSERT INTO gifi (accno, description) VALUES ('520-529', 'Verbrauch von bezogenen Fertig- und Einzelteilen');
-INSERT INTO gifi (accno, description) VALUES ('530-539', 'Verbrauch von Hilfsstoffen');
-INSERT INTO gifi (accno, description) VALUES ('540-549', 'Verbrauch von Betriebsstoffen');
-INSERT INTO gifi (accno, description) VALUES ('550-559', 'Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln');
-INSERT INTO gifi (accno, description) VALUES ('560-569', 'Verbrauch von Brenn- und Treibstoffen, Energie und Wasser');
-INSERT INTO gifi (accno, description) VALUES ('570-579', 'Sonstige bezogene Herstellungsleistungen');
-INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoerträge auf Materialaufwand');
-INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoerträge auf sonstige bezogene Herstellungsleistungen');
-INSERT INTO gifi (accno, description) VALUES ('590', 'Aufwandsstellenrechnung');
---
-INSERT INTO gifi (accno, description) VALUES ('6', 'Personalaufwand');
-INSERT INTO gifi (accno, description) VALUES ('600-619', 'Löhne');
-INSERT INTO gifi (accno, description) VALUES ('620-639', 'Gehälter');
-INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen für Abfertigungen');
-INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen für Altersversorgung');
-INSERT INTO gifi (accno, description) VALUES ('650-655', 'Gesetzlicher Sozialaufwand Arbeiter');
-INSERT INTO gifi (accno, description) VALUES ('656-659', 'Gesetzlicher Sozialaufwand Angestellte');
-INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabhängige Abgaben und Pflichtbeiträge');
-INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabhängige Abgaben und Pflichtbeiträge');
-INSERT INTO gifi (accno, description) VALUES ('670-689', 'Sonstige Sozialaufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('690', 'Aufwandsstellenrechnung');
---
-INSERT INTO gifi (accno, description) VALUES ('7', 'Abschreibungen und sonstige betriebliche Aufwendunge');
---
-INSERT INTO gifi (accno, description) VALUES ('70', 'Abschreibungen');
-INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlagevermögen (ausgenommen Finanzanlagen)');
-INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufvermögen, soweit diese die im Unternehmen üblichen Abschreibungen übersteigen');
---
-INSERT INTO gifi (accno, description) VALUES ('71', 'Sonstige Steuern');
-INSERT INTO gifi (accno, description) VALUES ('710-719', 'Sonstige Steuern');
---
-INSERT INTO gifi (accno, description) VALUES ('72-78', 'Übrige betriebliche Aufwendungen');
---
-INSERT INTO gifi (accno, description) VALUES ('72', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
-INSERT INTO gifi (accno, description) VALUES ('720-729', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
---
-INSERT INTO gifi (accno, description) VALUES ('73', 'Transport-, Reise- und Fahrtaufwand, Nachrichtenaufwand');
-INSERT INTO gifi (accno, description) VALUES ('730-731', 'Transporte durch Dritte');
-INSERT INTO gifi (accno, description) VALUES ('732-733', 'Kfz-Aufwand');
-INSERT INTO gifi (accno, description) VALUES ('734-735', 'Reise- und Fahrtaufwand');
-INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und Nächtigungsgelder');
-INSERT INTO gifi (accno, description) VALUES ('738-739', 'Nachrichtenaufwand');
---
-INSERT INTO gifi (accno, description) VALUES ('74', 'Miet-, Pacht-, Leasing- und Lizenzaufwand');
-INSERT INTO gifi (accno, description) VALUES ('740-743', 'Miet- und Pachtaufwand');
-INSERT INTO gifi (accno, description) VALUES ('744-747', 'Leasingaufwand');
-INSERT INTO gifi (accno, description) VALUES ('748-749', 'Lizenzaufwand');
---
-INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand für beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsvergütungen');
-INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand für beigestelltes Personal');
-INSERT INTO gifi (accno, description) VALUES ('754-757', 'Provisionen an Dritte');
-INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsvergütungen');
---
-INSERT INTO gifi (accno, description) VALUES ('76', 'Büro-, Werbe- und Repräsentationsaufwand');
-INSERT INTO gifi (accno, description) VALUES ('760', 'Büromaterial und Drucksorten');
-INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielfältigungen');
-INSERT INTO gifi (accno, description) VALUES ('763', 'Fachliteratur und Zeitungen');
-INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repräsentation');
-INSERT INTO gifi (accno, description) VALUES ('769', 'Spenden und Trinkgelder');
---
-INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, Übrige Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('770-774', 'Versicherungen');
-INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Prüfungsaufwand');
-INSERT INTO gifi (accno, description) VALUES ('777', 'Aus- und Fortbildung');
-INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeiträge');
-INSERT INTO gifi (accno, description) VALUES ('779', 'Spesen des Geldverkehrs');
-INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensfälle');
-INSERT INTO gifi (accno, description) VALUES ('782', 'Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('784-788', 'Verschiedene betriebliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoerträge auf sonstige betriebliche Aufwendungen');
---
-INSERT INTO gifi (accno, description) VALUES ('79', 'Konten für das Umsatzkostenverfahren');
-INSERT INTO gifi (accno, description) VALUES ('790', 'Aufwandsstellenrechnung');
-INSERT INTO gifi (accno, description) VALUES ('791-799', 'Aufwandsstellen im Rahmen des Umsatzkostenverfahrens');
-INSERT INTO gifi (accno, description) VALUES ('791-795', 'Aufwandsstellen der Herstellung');
-INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen');
-INSERT INTO gifi (accno, description) VALUES ('797', 'Vertriebskosten');
-INSERT INTO gifi (accno, description) VALUES ('798', 'Verwaltungskosten');
-INSERT INTO gifi (accno, description) VALUES ('799', 'Sonstige betriebliche Aufwendungen');
---
-INSERT INTO gifi (accno, description) VALUES ('8', 'Finanzerträge und Finanzaufwendungen, a.o. Erträge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, Rücklagenbewegung');
---
-INSERT INTO gifi (accno, description) VALUES ('80-83', 'Finanzerträge und Finanzaufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('800-804', 'Erträge aus Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('805-809', 'Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens');
-INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und ähnliche Erträge');
-INSERT INTO gifi (accno, description) VALUES ('814', 'Erlöse aus dem Abgang von Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('815', 'Erlöse aus dem Abgang von sonstigen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('816', 'Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens');
-INSERT INTO gifi (accno, description) VALUES ('817', 'Buchwert abgegangener Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('818', 'Buchwert abgegangener sonstiger Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des Umlaufvermögens');
-INSERT INTO gifi (accno, description) VALUES ('820', 'Erträge aus dem Abgang von und der Zuschreibung zu Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('821', 'Erträge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufvermögens');
-INSERT INTO gifi (accno, description) VALUES ('822-825', 'Aufwendungen aus Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des Umlaufvermögens');
-INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und ähnliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgenützte Lieferantenskonti');
---
-INSERT INTO gifi (accno, description) VALUES ('84', 'Außerordentliche Erträge und außerordentliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('840-844', 'Außerordentliche Erträge');
-INSERT INTO gifi (accno, description) VALUES ('845-849', 'Außerordentliche Aufwendungen');
---
-INSERT INTO gifi (accno, description) VALUES ('85', 'Steuern vom Einkommen und vom Ertrag');
-INSERT INTO gifi (accno, description) VALUES ('850-859', 'Steuern vom Einkommen und vom Ertrag');
---
-INSERT INTO gifi (accno, description) VALUES ('86-89', 'Rücklagenbewegung, Ergebnisüberrechnung');
-INSERT INTO gifi (accno, description) VALUES ('860-869', 'Auflösung unversteuerter Rücklagen');
-INSERT INTO gifi (accno, description) VALUES ('870-874', 'Auflösung von Kapitalrücklagen');
-INSERT INTO gifi (accno, description) VALUES ('875-879', 'Auflösung von Gewinnrücklagen');
-INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten Rücklagen');
-INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu Gewinnrücklagen');
-INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen');
---
-INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte Rücklagen, Einlagen Stiller Gesellschafter, Abschluß- und Evidenzkonten');
---
-INSERT INTO gifi (accno, description) VALUES ('900-918', 'Gezeichnetes bzw. gewidmetes Kapital');
-INSERT INTO gifi (accno, description) VALUES ('919', 'Nicht eingeforderte ausstehende Einlagen');
-INSERT INTO gifi (accno, description) VALUES ('920-929', 'Kapitalrücklagen');
-INSERT INTO gifi (accno, description) VALUES ('930-938', 'Gewinnrücklagen');
-INSERT INTO gifi (accno, description) VALUES ('939', 'Bilanzgewinn (-verlust)');
-INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte Rücklagen');
-INSERT INTO gifi (accno, description) VALUES ('960-969', 'Privat- und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften');
-INSERT INTO gifi (accno, description) VALUES ('970-979', 'Einlagen Stiller Gesellschafter');
-INSERT INTO gifi (accno, description) VALUES ('980', 'Eröffnungsbilanz');
-INSERT INTO gifi (accno, description) VALUES ('985', 'Schlußbilanz');
-INSERT INTO gifi (accno, description) VALUES ('989', 'Gewinn- und Verlustrechnung');
-INSERT INTO gifi (accno, description) VALUES ('990-999', 'Evidenzkonten');
+++ /dev/null
--- contribué par Jens-Ingo Brodesser, jens-ingo@all2all.org, Moving Art Studio ASBL, ALL2ALL The Independent Network
--- le 15/07/2003
-
-INSERT INTO "gifi" ("accno","description") VALUES ('10','Capital');
-INSERT INTO "gifi" ("accno","description") VALUES ('30','Approvisionnements - Matières premières');
-INSERT INTO "gifi" ("accno","description") VALUES ('11','Primes d''émission');
-INSERT INTO "gifi" ("accno","description") VALUES ('12','Plus-values de réévaluation');
-INSERT INTO "gifi" ("accno","description") VALUES ('13','Réserves');
-INSERT INTO "gifi" ("accno","description") VALUES ('14','Bénéfice reporté [ou Perte reportée (-)]');
-INSERT INTO "gifi" ("accno","description") VALUES ('15','Subsides en capital');
-INSERT INTO "gifi" ("accno","description") VALUES ('16','Provisions pour risques et charges et impôts différés');
-INSERT INTO "gifi" ("accno","description") VALUES ('17','Dettes à plus d''un an');
-INSERT INTO "gifi" ("accno","description") VALUES ('40','Créances commerciales');
-INSERT INTO "gifi" ("accno","description") VALUES ('20','Frais d''établissement');
-INSERT INTO "gifi" ("accno","description") VALUES ('21','Immobilisations incorporelles');
-INSERT INTO "gifi" ("accno","description") VALUES ('22','Terrains et constructions');
-INSERT INTO "gifi" ("accno","description") VALUES ('23','Installations, machines et outillage');
-INSERT INTO "gifi" ("accno","description") VALUES ('24','Mobilier et matériel roulant');
-INSERT INTO "gifi" ("accno","description") VALUES ('25','Immobilisations détenues en location-finac. et droits similaires');
-INSERT INTO "gifi" ("accno","description") VALUES ('31','Approvis. - Fournitures');
-INSERT INTO "gifi" ("accno","description") VALUES ('27','Autres immobilisations corporelles en cours et acompts versés');
-INSERT INTO "gifi" ("accno","description") VALUES ('26','Autres immobilisations corporelles');
-INSERT INTO "gifi" ("accno","description") VALUES ('28','Immobilisations financières');
-INSERT INTO "gifi" ("accno","description") VALUES ('29','Créances à plus d''un an');
-INSERT INTO "gifi" ("accno","description") VALUES ('4115','TVA DUE TOTAL');
-INSERT INTO "gifi" ("accno","description") VALUES ('33','Produits finis');
-INSERT INTO "gifi" ("accno","description") VALUES ('32','Encours fabrication');
-INSERT INTO "gifi" ("accno","description") VALUES ('34','Marchandises');
-INSERT INTO "gifi" ("accno","description") VALUES ('35','Immeubles déstinés à la vente');
-INSERT INTO "gifi" ("accno","description") VALUES ('36','Acomptes s/achats stocks');
-INSERT INTO "gifi" ("accno","description") VALUES ('37','Commandes en cours d''exécution');
-INSERT INTO "gifi" ("accno","description") VALUES ('41','Autres créances');
-INSERT INTO "gifi" ("accno","description") VALUES ('42','Dettes à plus d''un an échéant dans l''année');
-INSERT INTO "gifi" ("accno","description") VALUES ('43','Dettes financières');
-INSERT INTO "gifi" ("accno","description") VALUES ('44','Dettes commerciales');
-INSERT INTO "gifi" ("accno","description") VALUES ('45','Dettes fiscales, salariales et sociales');
-INSERT INTO "gifi" ("accno","description") VALUES ('46','Acomptes réçus s/commandes');
-INSERT INTO "gifi" ("accno","description") VALUES ('48','Dettes diverses');
-INSERT INTO "gifi" ("accno","description") VALUES ('47','Dettes découlants de l''affectation du résultat');
-INSERT INTO "gifi" ("accno","description") VALUES ('49','Comptes de régularisation et comptes d''attente');
-INSERT INTO "gifi" ("accno","description") VALUES ('50','Actions propres');
-INSERT INTO "gifi" ("accno","description") VALUES ('51','Actions et parts');
-INSERT INTO "gifi" ("accno","description") VALUES ('52','Titres à revenu fixe');
-INSERT INTO "gifi" ("accno","description") VALUES ('53','Dépôts à terme');
-INSERT INTO "gifi" ("accno","description") VALUES ('54','Valeurs échues à l''encaissement');
-INSERT INTO "gifi" ("accno","description") VALUES ('55','Etablissements de crédit');
-INSERT INTO "gifi" ("accno","description") VALUES ('56','Office des chèques postaux');
-INSERT INTO "gifi" ("accno","description") VALUES ('57','Caisses');
-INSERT INTO "gifi" ("accno","description") VALUES ('58','Virements internes');
-INSERT INTO "gifi" ("accno","description") VALUES ('60','Approvis. et marchandises');
-INSERT INTO "gifi" ("accno","description") VALUES ('61','Services et biens divers');
-INSERT INTO "gifi" ("accno","description") VALUES ('62','Rémunérations, charges sociales, pensions');
-INSERT INTO "gifi" ("accno","description") VALUES ('63','Amortissements, réductions valeur, provisions risques et charges');
-INSERT INTO "gifi" ("accno","description") VALUES ('64','Autres charges d''exploitation');
-INSERT INTO "gifi" ("accno","description") VALUES ('65','Charges financières');
-INSERT INTO "gifi" ("accno","description") VALUES ('66','Charges exceptionnelles');
-INSERT INTO "gifi" ("accno","description") VALUES ('67','Impôts sur le résultat');
-INSERT INTO "gifi" ("accno","description") VALUES ('68','Transferts aux réserves immunisées et aux impôts différés');
-INSERT INTO "gifi" ("accno","description") VALUES ('69','Affectations et prélèvements');
-INSERT INTO "gifi" ("accno","description") VALUES ('70','Chiffre d''affaires');
-INSERT INTO "gifi" ("accno","description") VALUES ('71','Variation de stock et des commandes en cours d''éxécution');
-INSERT INTO "gifi" ("accno","description") VALUES ('72','Production immobilisée');
-INSERT INTO "gifi" ("accno","description") VALUES ('74','Autres produits d''exploitation');
-INSERT INTO "gifi" ("accno","description") VALUES ('75','Produits financiers');
-INSERT INTO "gifi" ("accno","description") VALUES ('76','Produits exceptionnels');
-INSERT INTO "gifi" ("accno","description") VALUES ('77','Régularisations d''impôts et reprises provisions fiscales');
-INSERT INTO "gifi" ("accno","description") VALUES ('78','Prélèvements s/réserves immunisées et impôts différés');
-INSERT INTO "gifi" ("accno","description") VALUES ('79','Affectations et prélèvements');
+++ /dev/null
--- GIFI codes as set by the Canadian Government
--- It's a dirty job, but it seems somebody allready did it
--- PDF Tammes, Tue , 02 Apr 2002
--- remarks or questions to finance@bermuda-holding.com
---
--- From the GIFI documentation:
---
--- The GIFI information has to balance. We use the following rules to verify the information you provide.
--- total assets = total liabilities + total shareholder equity
--- total revenue - total expenses = net non-farming income
--- total farm revenue - total farm expenses = net farm income
---
--- You have to provide certain line items so that we can verify the above equations. Each GIFI must include:
--- balance sheet
--- Item 2599 Total assets
--- Item 3499 Total liabilities
--- Item 3620 Total shareholder equity
--- non-farming income and expenses
--- Item 8299 Total revenue
--- Item 9368 Total expenses
--- and/or
--- farming income and expenses
--- Item 9659 Total farm revenue
--- Item 9898 Total farm expenses
--- when reporting a breakdown of retained earnings
--- Item 3849 Retained earnings/deficit end
--- extraordinary items and income taxes
--- Item 9999 Net income/loss after taxes and extraordinary items
--- If the amount of a required item is NIL, you have to enter 0.
---
-INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits');
-INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash');
-INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency');
-INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency');
-INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency');
-INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency');
-INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits');
-INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion');
-INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtfull Accounts Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtfull Trade Accounts Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtfull Trade Accounts Receivable Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1067', 'Intrest Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtfull Leases Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees');
-INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtfull Accounts Receivable Employees');
-INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO');
-INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories');
-INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods');
-INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies');
-INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress');
-INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials');
-INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments');
-INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits');
-INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares');
-INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds');
-INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills');
-INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement');
-INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments');
-INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments');
-INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable');
-INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)');
-INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)');
-INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets');
-INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes');
-INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income');
-INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable');
-INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses');
-INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances');
-INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits');
-INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets');
-INSERT INTO gifi (accno,description) VALUES ('1600', 'Land');
-INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement');
-INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement');
-INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets');
-INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets');
-INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties');
-INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties');
-INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties');
-INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties');
-INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges');
-INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges');
-INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries');
-INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries');
-INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits');
-INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits');
-INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits');
-INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits');
-INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings');
-INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings');
-INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant');
-INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant');
-INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction');
-INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures');
-INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures');
-INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles');
-INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles');
-INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies');
-INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies');
-INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets');
-INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets');
-INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems');
-INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems');
-INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries');
-INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries');
-INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries');
-INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries');
-INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats');
-INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats');
-INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft');
-INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft');
-INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs');
-INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs');
-INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools');
-INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools');
-INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software');
-INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software');
-INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments');
-INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments');
-INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites');
-INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites');
-INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations');
-INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations');
-INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction');
-INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures');
-INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures');
-INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets');
-INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets');
-INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads');
-INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads');
-INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas');
-INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas');
-INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas');
-INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas');
-INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences');
-INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences');
-INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings');
-INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings');
-INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment');
-INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles');
-INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles');
-INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other');
-INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other');
-INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements');
-INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements');
-INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction');
-INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites');
-INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites');
-INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets');
-INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets');
-INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets');
-INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets');
-INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill');
-INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill');
-INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota');
-INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota');
-INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences');
-INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences');
-INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs');
-INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs');
-INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents');
-INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents');
-INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists');
-INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists');
-INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights');
-INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights');
-INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development');
-INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development');
-INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights');
-INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights');
-INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights');
-INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights');
-INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights');
-INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights');
-INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights');
-INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights');
-INSERT INTO gifi (accno,description) VALUES ('2078', 'Total Intangible Capital Assets');
-INSERT INTO gifi (accno,description) VALUES ('2079', 'Total Accumulated Amortization Of Intangible Capital Assets');
-INSERT INTO gifi (accno,description) VALUES ('2180', 'Long Term Due From Shareholder(s)/Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('2181', 'Long Term Due From Individual Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('2182', 'Long Term Due From Corporate Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('2183', 'Long Term Due From Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('2200', 'Long Term Investment In Joint Venture(s)/Partnership(s)');
-INSERT INTO gifi (accno,description) VALUES ('2220', 'Long Term Due From Joint Venture(s)/Partnership(s)');
-INSERT INTO gifi (accno,description) VALUES ('2240', 'Long Term Due From/Investment In Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations');
-INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations');
-INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost');
-INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity');
-INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations');
-INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations');
-INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost');
-INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity');
-INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy');
-INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments');
-INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares');
-INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments');
-INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares');
-INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt');
-INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt');
-INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures');
-INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities');
-INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities');
-INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements');
-INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares');
-INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments');
-INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans');
-INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages');
-INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans');
-INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans');
-INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit');
-INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets');
-INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves');
-INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges');
-INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses');
-INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges');
-INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges');
-INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund');
-INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance');
-INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets');
-INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust');
-INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets');
-INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft');
-INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities');
-INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade');
-INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable');
-INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable');
-INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable');
-INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable');
-INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable');
-INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable');
-INSERT INTO gifi (accno,description) VALUES ('2629', 'Intrest Payable');
-INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable');
-INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable');
-INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable');
-INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable');
-INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable');
-INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable');
-INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable');
-INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt');
-INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks');
-INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short');
-INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements');
-INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates');
-INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit');
-INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes');
-INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income');
-INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)');
-INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability');
-INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities');
-INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received');
-INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable');
-INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes');
-INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities');
-INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions');
-INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares');
-INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities');
-INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt');
-INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages');
-INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan');
-INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan');
-INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan');
-INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan');
-INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan');
-INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan');
-INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans');
-INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit');
-INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short');
-INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements');
-INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes');
-INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures');
-INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income');
-INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes');
-INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)');
-INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)');
-INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)');
-INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties');
-INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties');
-INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities');
-INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases');
-INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities');
-INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration');
-INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust');
-INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves');
-INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated');
-INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations');
-INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts');
-INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities');
-INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt');
-INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust');
-INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities');
-INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares');
-INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares');
-INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus');
-INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus');
-INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus');
-INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve');
-INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account');
-INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit');
-INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity');
-INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity');
-INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start');
-INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss');
-INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared');
-INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend');
-INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend');
-INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments');
-INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings');
-INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions');
-INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves');
-INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments');
-INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items');
-INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)');
-INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End');
-INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services');
-INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales');
-INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties');
-INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales');
-INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing');
-INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales');
-INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income');
-INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss');
-INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss');
-INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services');
-INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources');
-INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures');
-INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans');
-INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources');
-INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income');
-INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources');
-INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources');
-INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions');
-INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing');
-INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products');
-INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products');
-INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates');
-INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies');
-INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property');
-INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income');
-INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets');
-INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments');
-INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties');
-INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received');
-INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees');
-INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments');
-INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts');
-INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities');
-INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses');
-INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates');
-INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions');
-INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures');
-INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships');
-INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues');
-INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource');
-INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits');
-INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees');
-INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues');
-INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees');
-INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants');
-INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products');
-INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services');
-INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services');
-INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services');
-INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends');
-INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries');
-INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries');
-INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries');
-INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue');
-INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory');
-INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods');
-INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials');
-INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process');
-INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process');
-INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials');
-INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A');
-INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B');
-INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases');
-INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages');
-INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages');
-INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts');
-INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource');
-INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs');
-INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations');
-INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling');
-INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs');
-INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty');
-INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties');
-INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental');
-INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological');
-INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment');
-INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes');
-INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals');
-INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys');
-INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs');
-INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges');
-INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties');
-INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals');
-INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax');
-INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes');
-INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases');
-INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge');
-INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs');
-INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation');
-INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard');
-INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs');
-INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs');
-INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs');
-INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs');
-INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty');
-INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down');
-INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets');
-INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets');
-INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales');
-INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory');
-INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods');
-INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials');
-INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process');
-INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process');
-INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales');
-INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss');
-INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion');
-INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising');
-INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations');
-INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment');
-INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion');
-INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets');
-INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense');
-INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses');
-INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses');
-INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits');
-INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits');
-INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits');
-INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans');
-INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets');
-INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets');
-INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance');
-INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives');
-INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges');
-INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt');
-INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures');
-INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages');
-INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt');
-INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges');
-INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges');
-INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs');
-INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships');
-INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships');
-INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes');
-INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees');
-INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees');
-INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations');
-INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations');
-INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses');
-INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies');
-INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities');
-INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing');
-INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees');
-INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees');
-INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees');
-INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees');
-INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees');
-INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees');
-INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees');
-INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees');
-INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees');
-INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees');
-INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees');
-INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees');
-INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay');
-INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees');
-INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs');
-INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees');
-INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense');
-INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording');
-INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental');
-INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental');
-INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs');
-INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees');
-INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental');
-INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental');
-INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)');
-INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage');
-INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental');
-INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft');
-INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings');
-INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles');
-INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats');
-INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment');
-INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard');
-INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense');
-INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs');
-INSERT INTO gifi (accno,description) VALUES ('9013', 'Security');
-INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal');
-INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages');
-INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions');
-INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share');
-INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses');
-INSERT INTO gifi (accno,description) VALUES ('9064', 'Director\'s Fees');
-INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries');
-INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries');
-INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts');
-INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies');
-INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools');
-INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense');
-INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms');
-INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry');
-INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering');
-INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear');
-INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps');
-INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice');
-INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies');
-INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade');
-INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet');
-INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes');
-INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions');
-INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities');
-INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity');
-INSERT INTO gifi (accno,description) VALUES ('9222', 'Water');
-INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat');
-INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs');
-INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications');
-INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short');
-INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense');
-INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express');
-INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident');
-INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident');
-INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges');
-INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees');
-INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development');
-INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes');
-INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)');
-INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income');
-INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds');
-INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat');
-INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats');
-INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley');
-INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains');
-INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn');
-INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola');
-INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed');
-INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans');
-INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments');
-INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues');
-INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit');
-INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes');
-INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables');
-INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco');
-INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products');
-INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops');
-INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue');
-INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle');
-INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine');
-INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry');
-INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs');
-INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)');
-INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies');
-INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption');
-INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs');
-INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture');
-INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat');
-INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities');
-INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products');
-INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)');
-INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production');
-INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production');
-INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues');
-INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies');
-INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance');
-INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments');
-INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments');
-INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates');
-INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel');
-INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest');
-INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes');
-INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses');
-INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work');
-INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales');
-INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing');
-INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds');
-INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends');
-INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income');
-INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income');
-INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income');
-INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets');
-INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel');
-INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking');
-INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased');
-INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases');
-INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals');
-INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss');
-INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss');
-INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income');
-INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue');
-INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire');
-INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime');
-INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides');
-INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants');
-INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS');
-INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding');
-INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases');
-INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees');
-INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance');
-INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences');
-INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs');
-INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel');
-INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease');
-INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets');
-INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion');
-INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt');
-INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries');
-INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance');
-INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land');
-INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums');
-INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work');
-INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity');
-INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance');
-INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking');
-INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel');
-INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture');
-INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums');
-INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges');
-INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees');
-INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees');
-INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees');
-INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes');
-INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings');
-INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery');
-INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages');
-INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants');
-INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants');
-INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs');
-INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies');
-INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools');
-INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing');
-INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying');
-INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits');
-INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone');
-INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental');
-INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel');
-INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold');
-INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse');
-INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs');
-INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed');
-INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed');
-INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets');
-INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota');
-INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes');
-INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment');
-INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses');
-INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income');
-INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items');
-INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items');
-INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements');
-INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses');
-INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items');
-INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes');
-INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision');
-INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items');
--- This item represents the net amount of:
--- Item 9970 - Net income/loss before taxes and extraordinary items minus
--- Item 9975 - Extraordinary item(s) minus
--- Item 9976 - Legal settlements plus
--- Item 9980 - Unrealized gains/losses minus
--- Item 9985 - Unusual items minus
--- Item 9990 - Current income taxes minus
--- Item 9995 - Deferred income tax provision
--- and must be reported.
--- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss,
--- in the retained earnings section.
---
+++ /dev/null
--- DATEV SKR03
--- Office-Service http://www.officeservice-einberger.de
---
-INSERT INTO gifi (accno,description) VALUES ('0001', 'Aufwand Geschäftsbetrieb');
-INSERT INTO gifi (accno,description) VALUES ('0002', 'Aufwendungen Umstellung a.d.Euro');
-INSERT INTO gifi (accno,description) VALUES ('0010', 'Konzession,gewerb.Schutzre.u.Werten');
-INSERT INTO gifi (accno,description) VALUES ('0015', 'Konzessionen');
-INSERT INTO gifi (accno,description) VALUES ('0020', 'Gewerbl.Schutzrechte');
-INSERT INTO gifi (accno,description) VALUES ('0025', 'Ähnl.Rechte und Werte');
-INSERT INTO gifi (accno,description) VALUES ('0027', 'EDV-Software');
-INSERT INTO gifi (accno,description) VALUES ('0030', 'Liz.a.gewerbl.Schutzre.u.ähnl.Re.u.Wert.');
-INSERT INTO gifi (accno,description) VALUES ('0035', 'Geschäfts-oder Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('0038', 'Anzahlungen a.Geschäft-o.Firmenwert');
-INSERT INTO gifi (accno,description) VALUES ('0039', 'Anz.a.immaterielle Vermögsgegenstän');
-INSERT INTO gifi (accno,description) VALUES ('0040', 'Verschmelzungsmehrwert');
-INSERT INTO gifi (accno,description) VALUES ('0050', 'Grundstücke,grundstücksgl.Rechte..');
-INSERT INTO gifi (accno,description) VALUES ('0060', 'Grundstücke u.grundstgl.Rech.o.Baut');
-INSERT INTO gifi (accno,description) VALUES ('0065', 'Unbebaute Grundstücke');
-INSERT INTO gifi (accno,description) VALUES ('0070', 'Grundstücksgl.Re.(Erbau-,Dauerwohnre.)');
-INSERT INTO gifi (accno,description) VALUES ('0075', 'Grundstücke m.Substanzverzehr');
-INSERT INTO gifi (accno,description) VALUES ('0079', 'Anz.a.Grundst.u.grundstücksgl.Re.ohne Bauten');
-INSERT INTO gifi (accno,description) VALUES ('0080', 'Bauten a.eig. Grundstücken,Grgl.Rec');
-INSERT INTO gifi (accno,description) VALUES ('0085', 'Grundstückswert eige.bebau.Grundst.');
-INSERT INTO gifi (accno,description) VALUES ('0090', 'Geschäftsbauten');
-INSERT INTO gifi (accno,description) VALUES ('0100', 'Fabrikbauten');
-INSERT INTO gifi (accno,description) VALUES ('0110', 'Garagen');
-INSERT INTO gifi (accno,description) VALUES ('0111', 'Außenanlagen');
-INSERT INTO gifi (accno,description) VALUES ('0112', 'Hof-und Wegebefestigung');
-INSERT INTO gifi (accno,description) VALUES ('0113', 'Einr.f.Geschäfts-u.Fabrikbauten');
-INSERT INTO gifi (accno,description) VALUES ('0115', 'Andere Bauten');
-INSERT INTO gifi (accno,description) VALUES ('0120', 'Geschäfts-,Fabrik-,andere Bau.imBau');
-INSERT INTO gifi (accno,description) VALUES ('0129', 'Anz.Geschäfts-,Fabrik u. and.Bauten');
-INSERT INTO gifi (accno,description) VALUES ('0140', 'Wohnbauten');
-INSERT INTO gifi (accno,description) VALUES ('0145', 'Garagen');
-INSERT INTO gifi (accno,description) VALUES ('0146', 'Aussenanlagen');
-INSERT INTO gifi (accno,description) VALUES ('0147', 'Hof-u.Wegebefestigungen');
-INSERT INTO gifi (accno,description) VALUES ('0148', 'Einr.f.Wohnbauten');
-INSERT INTO gifi (accno,description) VALUES ('0150', 'Wohnbauten im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0159', 'Anz.a.Wohnb.a.eig.Grundst.u.grundstgl.Re.');
-INSERT INTO gifi (accno,description) VALUES ('0160', 'Bauten auf fremden Grundstücken');
-INSERT INTO gifi (accno,description) VALUES ('0165', 'Geschäftsbauten');
-INSERT INTO gifi (accno,description) VALUES ('0170', 'Fabrikbauten');
-INSERT INTO gifi (accno,description) VALUES ('0175', 'Garagen');
-INSERT INTO gifi (accno,description) VALUES ('0176', 'Außenanlage');
-INSERT INTO gifi (accno,description) VALUES ('0177', 'Hof-u.Wegebefestigungen');
-INSERT INTO gifi (accno,description) VALUES ('0178', 'Einr.f.Geschäfts-u.Fabrikbauten');
-INSERT INTO gifi (accno,description) VALUES ('0179', 'Andere Bauten');
-INSERT INTO gifi (accno,description) VALUES ('0180', 'Geschäfts,-Farbik-u.and.Bauten i.Bau');
-INSERT INTO gifi (accno,description) VALUES ('0189', 'Anz.a.Geschäfts-,Fabr.-u.and.Bauten a.fremd.Grundst.');
-INSERT INTO gifi (accno,description) VALUES ('0190', 'Wohnbauten');
-INSERT INTO gifi (accno,description) VALUES ('0191', 'Garagen');
-INSERT INTO gifi (accno,description) VALUES ('0192', 'Aussenanlagen');
-INSERT INTO gifi (accno,description) VALUES ('0193', 'Hof-u.Wegebefestigung');
-INSERT INTO gifi (accno,description) VALUES ('0194', 'Einr.für Wohnbauten');
-INSERT INTO gifi (accno,description) VALUES ('0195', 'Wohnbauten i.Bau');
-INSERT INTO gifi (accno,description) VALUES ('0199', 'Anz.a.Wohnb.a.fremd.Grundst.');
-INSERT INTO gifi (accno,description) VALUES ('0200', 'Techn.Anlagen und Maschinen');
-INSERT INTO gifi (accno,description) VALUES ('0210', 'Maschinen');
-INSERT INTO gifi (accno,description) VALUES ('0220', 'Maschinengebundene Werkzeuge');
-INSERT INTO gifi (accno,description) VALUES ('0240', 'Maschinelle Anlagen');
-INSERT INTO gifi (accno,description) VALUES ('0260', 'Transportanlagen u.ähnl.');
-INSERT INTO gifi (accno,description) VALUES ('0280', 'Betriebsvorrichtung');
-INSERT INTO gifi (accno,description) VALUES ('0290', 'Techn.Anlagen u.Maschinen im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0299', 'Anz.a.techn.Anlagen und Maschinen');
-INSERT INTO gifi (accno,description) VALUES ('0300', 'Andere Anlagen,Betrieb-Geschäftsaus');
-INSERT INTO gifi (accno,description) VALUES ('0310', 'Andere Anlagen');
-INSERT INTO gifi (accno,description) VALUES ('0320', 'PKW');
-INSERT INTO gifi (accno,description) VALUES ('0350', 'LKW');
-INSERT INTO gifi (accno,description) VALUES ('0380', 'Sonst.Transportmittel');
-INSERT INTO gifi (accno,description) VALUES ('0400', 'Betriebsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0410', 'Geschäftsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0420', 'Büroeinrichtung');
-INSERT INTO gifi (accno,description) VALUES ('0430', 'Ladeneinrichtung');
-INSERT INTO gifi (accno,description) VALUES ('0440', 'Werkzeuge');
-INSERT INTO gifi (accno,description) VALUES ('0450', 'Einbauten');
-INSERT INTO gifi (accno,description) VALUES ('0460', 'Gerüst-u.Schalungsmaterial');
-INSERT INTO gifi (accno,description) VALUES ('0480', 'Geringwertige Wirtschaftsg.b.800DM');
-INSERT INTO gifi (accno,description) VALUES ('0490', 'Sons.Betriebs- Geschäftsausstattung');
-INSERT INTO gifi (accno,description) VALUES ('0498', 'And. Anlagen,Betrieb/Geschäf.im Bau');
-INSERT INTO gifi (accno,description) VALUES ('0499', 'Anz.and.Anlagen,Betrieb.Geschäftsau');
-INSERT INTO gifi (accno,description) VALUES ('0500', 'Anteile a.verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('0504', 'Ant.a.herr.o.m.Mehrh.bet.Ges.schaft');
-INSERT INTO gifi (accno,description) VALUES ('0505', 'Ausleihung an verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('0510', 'Beteiligungen');
-INSERT INTO gifi (accno,description) VALUES ('0513', 'Typisch stille Beteiligungen');
-INSERT INTO gifi (accno,description) VALUES ('0516', 'Atypische stille Beteiligungen');
-INSERT INTO gifi (accno,description) VALUES ('0517', 'And.Beteilig.an Kapitalgesellsch.');
-INSERT INTO gifi (accno,description) VALUES ('0518', 'And.Beteilig.an Personengesellsch.');
-INSERT INTO gifi (accno,description) VALUES ('0519', 'Beteilig.einer GmbH&Co.KGa.ein.Kompl.GmbH');
-INSERT INTO gifi (accno,description) VALUES ('0520', 'Ausl.a.Untern.m.Beteiligungsverhält');
-INSERT INTO gifi (accno,description) VALUES ('0525', 'Wertpapiere des Anlagevermögens');
-INSERT INTO gifi (accno,description) VALUES ('0530', 'Wertpap.m.Gewinnbeteiligungsanspr.');
-INSERT INTO gifi (accno,description) VALUES ('0535', 'Festverzinsliche Wertpapiere');
-INSERT INTO gifi (accno,description) VALUES ('0540', 'Sonstige Ausleihungen');
-INSERT INTO gifi (accno,description) VALUES ('0550', 'Darlehen');
-INSERT INTO gifi (accno,description) VALUES ('0570', 'Genossenschaftsant.z.langfr.Verbleib');
-INSERT INTO gifi (accno,description) VALUES ('0580', 'Ausleihungen an Gesellschafter');
-INSERT INTO gifi (accno,description) VALUES ('0590', 'Ausleihungen an nahe stehende Personen');
-INSERT INTO gifi (accno,description) VALUES ('0595', 'Rückdeckansp.Lebensvers.langf.Verbl');
-INSERT INTO gifi (accno,description) VALUES ('0600', 'Anleihen-nicht konvertibel');
-INSERT INTO gifi (accno,description) VALUES ('0601', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0605', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0610', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0615', 'Anleihen konvertibel');
-INSERT INTO gifi (accno,description) VALUES ('0616', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0620', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0625', '- Restlaufzeit gösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0630', 'Verbindl.gegenüber Kreditinstituten');
-INSERT INTO gifi (accno,description) VALUES ('0631', '- Restlaufzeit b.1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0640', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0650', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0660', 'Vblk.geg.Kreditinst.aus TZ-Verträgen');
-INSERT INTO gifi (accno,description) VALUES ('0661', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0670', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0680', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0690', '(fr.i.Bilanz k.Restlaufzeitvermerk');
-INSERT INTO gifi (accno,description) VALUES ('0699', 'Gegenkonto 630-689 b.Auft.d.Konten 690-698');
-INSERT INTO gifi (accno,description) VALUES ('0700', 'Verbind.gegenüber verb.Unternehmern');
-INSERT INTO gifi (accno,description) VALUES ('0701', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0705', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0710', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0715', 'Vblk.geg.Untern.m.denen ein Beteiligungsverh.best.');
-INSERT INTO gifi (accno,description) VALUES ('0716', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0720', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0725', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0730', 'Vblk.geg.Gesellschaftern');
-INSERT INTO gifi (accno,description) VALUES ('0731', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0740', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0750', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0755', 'Vblk.geg.Gesellsch.f.offene Ausschüttungen');
-INSERT INTO gifi (accno,description) VALUES ('0760', 'Darl.typ.stiller Gesellschafter');
-INSERT INTO gifi (accno,description) VALUES ('0761', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0764', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0767', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0770', 'Darlehen atyp.stiller Gesellsch.');
-INSERT INTO gifi (accno,description) VALUES ('0771', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0774', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0777', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0780', 'Partiarische Darlehen');
-INSERT INTO gifi (accno,description) VALUES ('0781', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0784', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0787', '- Restlaufzeit über 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('0790', 'fr.in Bilanz k.Restlaufzeitvermerk');
-INSERT INTO gifi (accno,description) VALUES ('0799', 'Gegenk.730-789 b.Auft.d.Konten 790-798');
-INSERT INTO gifi (accno,description) VALUES ('0800', 'Gezeichnetes Kapital');
-INSERT INTO gifi (accno,description) VALUES ('0801', 'Ausst.Einl.a.gez.Kapital n.eingef.(Aktivausw.)');
-INSERT INTO gifi (accno,description) VALUES ('0810', '');
-INSERT INTO gifi (accno,description) VALUES ('0840', 'Kapitalrücklage');
-INSERT INTO gifi (accno,description) VALUES ('0846', 'Gesetzliche Rücklage');
-INSERT INTO gifi (accno,description) VALUES ('0850', 'Rücklage für eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('0851', 'Satzungsmäßige Rücklagen');
-INSERT INTO gifi (accno,description) VALUES ('0860', 'Gewinnvortrag vor Verwendung');
-INSERT INTO gifi (accno,description) VALUES ('0868', 'Verlustvortrag vor Verwendung');
-INSERT INTO gifi (accno,description) VALUES ('0869', 'Vortrag auf neue Rechnungen (Bilanz)');
-INSERT INTO gifi (accno,description) VALUES ('0870', 'Festkapital');
-INSERT INTO gifi (accno,description) VALUES ('0880', 'Variables Kapital');
-INSERT INTO gifi (accno,description) VALUES ('0890', 'Gesellschafter-Darlehen');
-INSERT INTO gifi (accno,description) VALUES ('0900', 'Kommandit-Kapital');
-INSERT INTO gifi (accno,description) VALUES ('0910', 'Verlustausgleichskonto');
-INSERT INTO gifi (accno,description) VALUES ('0920', 'Gesellschafter-Darlehen');
-INSERT INTO gifi (accno,description) VALUES ('0930', 'Sonderposten mit Rücklagenanteil stfr.Rückl.');
-INSERT INTO gifi (accno,description) VALUES ('0931', 'Sopo m.Rückl.ant.nach §6b EstG');
-INSERT INTO gifi (accno,description) VALUES ('0932', 'Sopo m.Rückl.ant.Abschn.35 EstR');
-INSERT INTO gifi (accno,description) VALUES ('0935', 'Sopo aus Währungsumstellung Euro');
-INSERT INTO gifi (accno,description) VALUES ('0947', 'Sopo m.Rückl.ant. §7g Abs.1 EstG');
-INSERT INTO gifi (accno,description) VALUES ('0948', 'Sopo m.Rückl.ant. §7g Abs.3,7 EstG');
-INSERT INTO gifi (accno,description) VALUES ('0949', 'Sopo f.Zuschüsse u.Zulagen');
-INSERT INTO gifi (accno,description) VALUES ('0950', 'Rückst.f.Pensionen u.ähnl.Verpflichtungen');
-INSERT INTO gifi (accno,description) VALUES ('0955', 'Steuerrückstellung');
-INSERT INTO gifi (accno,description) VALUES ('0957', 'Gewerbesteuerrückstellung');
-INSERT INTO gifi (accno,description) VALUES ('0963', 'Körperschaftssteuerrückstellung');
-INSERT INTO gifi (accno,description) VALUES ('0969', 'Rückstellung für latente Steuern');
-INSERT INTO gifi (accno,description) VALUES ('0970', 'Sonstige Rückstellungen');
-INSERT INTO gifi (accno,description) VALUES ('0971', 'Rückst.f.unterl.Aufw.f.Instandh.,Nachh.i.d.erst.drei Mt.');
-INSERT INTO gifi (accno,description) VALUES ('0972', 'Rückst.f.unterl.Aufw.f.Instandh.,Nachh.inn.d.4-12.Mt.');
-INSERT INTO gifi (accno,description) VALUES ('0973', 'Rückst.f.Abraum-u.Abfallbeseitigung');
-INSERT INTO gifi (accno,description) VALUES ('0974', 'Rückstellungen für Gewährleistungen Gegenkto.4970');
-INSERT INTO gifi (accno,description) VALUES ('0976', 'Rücks.f.drohe.Verl.schweb.Geschäft');
-INSERT INTO gifi (accno,description) VALUES ('0977', 'Rücks.f.Abschluß-u.Prüfungskosten');
-INSERT INTO gifi (accno,description) VALUES ('0978', 'Aufwandsrückstellungen gem.§249 (2)');
-INSERT INTO gifi (accno,description) VALUES ('0979', 'Rückst.f.Umweltschutz');
-INSERT INTO gifi (accno,description) VALUES ('0980', 'Aktive Rechnungsabgrenzung');
-INSERT INTO gifi (accno,description) VALUES ('0983', 'Abgrenzung aktive latente Steuern');
-INSERT INTO gifi (accno,description) VALUES ('0984', 'Als Aufw.berücks.Zölle u.Verbrauchsst.a.Vorräte');
-INSERT INTO gifi (accno,description) VALUES ('0985', 'Als Aufw.berücks.Ust.auf Anzahlungen');
-INSERT INTO gifi (accno,description) VALUES ('0986', 'Damnum/Disagio');
-INSERT INTO gifi (accno,description) VALUES ('0990', 'Passive Rechnungsabgrenzung');
-INSERT INTO gifi (accno,description) VALUES ('0992', 'Wertberichtigungen z.unterjähhr.Kostenver.f.BWA');
-INSERT INTO gifi (accno,description) VALUES ('0996', 'Pauschalwertb.m.Restlaufzeit bis 1J.');
-INSERT INTO gifi (accno,description) VALUES ('0997', 'PWB a.Ford.m.einer RLZ v.mehr als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('0998', 'Einzelwertber.m.Restlaufzeit bis.1 J.');
-INSERT INTO gifi (accno,description) VALUES ('0999', 'Einzelwertber.a.Ford.m.einer RLZ v.mehr als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1000', 'Kasse');
-INSERT INTO gifi (accno,description) VALUES ('1100', 'Postbank');
-INSERT INTO gifi (accno,description) VALUES ('1200', 'Bank');
-INSERT INTO gifi (accno,description) VALUES ('1300', 'Wechsel a. Lieferungen u.Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('1301', '- Restlaufzeit b.1Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1302', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1305', 'Wechsel a.Lief.u.Leist.,bundesbankfähig');
-INSERT INTO gifi (accno,description) VALUES ('1310', 'Besitzwechsel geg.verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('1311', '- Restlaufzeit b.1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1312', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1315', 'Besitzwechsel geg.verb.Untern.,bundesbankfähig');
-INSERT INTO gifi (accno,description) VALUES ('1320', 'Besitzw.geg.Untern.m.Beteiligungsve');
-INSERT INTO gifi (accno,description) VALUES ('1321', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1322', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1325', 'Besitzwechsel geg.Untern.m.denen e.Beteilig.Verh.best.bbf');
-INSERT INTO gifi (accno,description) VALUES ('1327', 'Finanzwechsel');
-INSERT INTO gifi (accno,description) VALUES ('1329', 'And.Wertpap.m.unwesentl.Wertschwank.i.S.Textz.18DRS 2');
-INSERT INTO gifi (accno,description) VALUES ('1330', 'Schecks (Eingang)');
-INSERT INTO gifi (accno,description) VALUES ('1340', 'Anteile verb.Untern.-Umlaufvermögen');
-INSERT INTO gifi (accno,description) VALUES ('1344', 'Anteil an herr.od.m.betei.Gesellschaft');
-INSERT INTO gifi (accno,description) VALUES ('1345', 'Eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('1348', 'Sonstige Wertpapiere');
-INSERT INTO gifi (accno,description) VALUES ('1349', 'Wertpapieranl.i.Rahmen d.kurzfr.Finanzdisposition');
-INSERT INTO gifi (accno,description) VALUES ('1350', 'GmbH-Anteile z.kurzfr.Verbleib');
-INSERT INTO gifi (accno,description) VALUES ('1352', 'Genossenschaftsant.z.kurzfr.Verbleib');
-INSERT INTO gifi (accno,description) VALUES ('1355', 'Anspr.a.Rückdeckungsvers.');
-INSERT INTO gifi (accno,description) VALUES ('1360', 'Geldtransit');
-INSERT INTO gifi (accno,description) VALUES ('1370', 'Verrechnungskto.f.Gewinnerm.§4/3 EStG,ergebniswirks.');
-INSERT INTO gifi (accno,description) VALUES ('1371', 'Verrechnungskto.f.Gewinnerm.§4/3 EStG,n.ergebniswirks.');
-INSERT INTO gifi (accno,description) VALUES ('1380', 'Überleitungskonto Kostenstelle');
-INSERT INTO gifi (accno,description) VALUES ('1390', 'Verrechnungskonto Ist-Versteuerung');
-INSERT INTO gifi (accno,description) VALUES ('1400', 'Ford. a.Lieferungen und Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('1401', 'Ford.a.Lieferungen und Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('1410', 'Ford.a.Lief.u.Leist. ohne Kontokorrent');
-INSERT INTO gifi (accno,description) VALUES ('1450', 'Ford.n.§11(1)2EStG f.§4/3 EStG');
-INSERT INTO gifi (accno,description) VALUES ('1451', 'Ford.a.Lief.u.Leist.ohn.Kontok.-RLZ b.1Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1455', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1460', 'Zweifelhafte Forderungen');
-INSERT INTO gifi (accno,description) VALUES ('1461', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1465', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1470', 'Forder.a.Liefe.u.Leis.geg.verb.Unte');
-INSERT INTO gifi (accno,description) VALUES ('1471', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1475', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1478', 'Wertb.a.Ford.m.Rest. bis 1j.geg.verb.Unt');
-INSERT INTO gifi (accno,description) VALUES ('1479', 'Wertber.a.Ford.m.e.RLZ v.mehr als 1J geg.verb.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('1480', 'Ford. Lief.u.Leis.geg.Untern.m.Beteiligve');
-INSERT INTO gifi (accno,description) VALUES ('1481', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1485', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1488', 'Wertb.a.Ford.m.Rest.bis 1j.Beteiligungs');
-INSERT INTO gifi (accno,description) VALUES ('1489', 'Wertber.a.Ford.m.e.RLZ v.mehr a.1J geg.Untern.m.Bet.verh.');
-INSERT INTO gifi (accno,description) VALUES ('1490', 'Forderung a.Leis.u.Lief.geg.Gesells');
-INSERT INTO gifi (accno,description) VALUES ('1491', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1495', '- Restlaufzeit gösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1498', 'Gegenk.zu sonst.VG b.Buchungen ü.Debitorenkonto');
-INSERT INTO gifi (accno,description) VALUES ('1499', 'Gegenk. 1451-1497 b.Aufteilung Debiorenkonto');
-INSERT INTO gifi (accno,description) VALUES ('1500', 'Sonstige Vermögensgegenstände');
-INSERT INTO gifi (accno,description) VALUES ('1501', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1502', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1503', 'Forde.geg.Vorstandsm.u.Geschäftsfüh RLZ b.1J');
-INSERT INTO gifi (accno,description) VALUES ('1504', 'Ford.geg.Vorstandsmitgl.u.Geschäftsf. RLZ > 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('1505', 'Ford.geg.Aufsichtsrats-u.Beiratsmitgl. RLZ b.1J.');
-INSERT INTO gifi (accno,description) VALUES ('1506', 'Ford.geg.Aufsichtsrats-u.Beiratsmitgl. RLZ > 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('1507', 'Ford.geg.Gesellschafter RLZ bis 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('1508', 'Forderungen gegen Gesellschafter RLZ > 1J');
-INSERT INTO gifi (accno,description) VALUES ('1510', 'Geleistete Anzahlung auf Vorräte');
-INSERT INTO gifi (accno,description) VALUES ('1511', 'Geleistete Anzahlungen 7%');
-INSERT INTO gifi (accno,description) VALUES ('1517', 'Geleistete Anzahlung 16%');
-INSERT INTO gifi (accno,description) VALUES ('1521', 'Agenturwarenabrechnung');
-INSERT INTO gifi (accno,description) VALUES ('1525', 'Kautionen');
-INSERT INTO gifi (accno,description) VALUES ('1526', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1527', '- Restlaufzeit > 1 J.');
-INSERT INTO gifi (accno,description) VALUES ('1530', 'Forderungen aus Lohn-u.Gehaltsabrechnung');
-INSERT INTO gifi (accno,description) VALUES ('1531', '- Restlaufzeit b.1J.');
-INSERT INTO gifi (accno,description) VALUES ('1537', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1540', 'Steuerüberzahlungen');
-INSERT INTO gifi (accno,description) VALUES ('1542', 'Steuererstattungsanspr.gegenüber and.EG-Länd.');
-INSERT INTO gifi (accno,description) VALUES ('1543', 'Ford.a.d.Finanzamt a.abgef.Bauabzugsbetrag');
-INSERT INTO gifi (accno,description) VALUES ('1545', 'Umsatzsteuerforderungen');
-INSERT INTO gifi (accno,description) VALUES ('1547', 'Ford.aus entrichteten Verbrauchsteuern');
-INSERT INTO gifi (accno,description) VALUES ('1548', 'Vorsteuer im Folgejahr abziehbar');
-INSERT INTO gifi (accno,description) VALUES ('1549', 'Körperschaftsteuerrückforderung');
-INSERT INTO gifi (accno,description) VALUES ('1550', 'Darlehen');
-INSERT INTO gifi (accno,description) VALUES ('1551', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1555', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1556', 'Nachträgl.abziehb.Vorst.,§15aUStG,bewegl.WG');
-INSERT INTO gifi (accno,description) VALUES ('1557', 'Zurückzuzahlende Vorsteuer §15a UStG,bewegl.WG');
-INSERT INTO gifi (accno,description) VALUES ('1558', 'Nachträgl.abziehb.Vorst.§15aUStG,unbewegl.WG');
-INSERT INTO gifi (accno,description) VALUES ('1559', 'Zurückzuzahlende Vorst.§15aUStG,unbewegl.WG');
-INSERT INTO gifi (accno,description) VALUES ('1560', 'Aufzuteilende Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('1561', 'Aufzuteilende Vorsteuer 7%');
-INSERT INTO gifi (accno,description) VALUES ('1562', 'Aufzuteilende Vorst.a.innergem.Erwerb');
-INSERT INTO gifi (accno,description) VALUES ('1565', 'Aufzuteilende Vorsteuer 16%');
-INSERT INTO gifi (accno,description) VALUES ('1567', 'Aufzuteilende Vorst.n.§13b UStG');
-INSERT INTO gifi (accno,description) VALUES ('1568', 'Aufzuteilende Vorst.n.§13b UStG 16%');
-INSERT INTO gifi (accno,description) VALUES ('1570', 'Abziehbare Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('1571', 'Abziebare Vorsteuer 7%');
-INSERT INTO gifi (accno,description) VALUES ('1572', 'Abziehb. VorSt innergemein. Erwerb');
-INSERT INTO gifi (accno,description) VALUES ('1573', 'Abziehb.VorSt. innergem.Erwerb 16%');
-INSERT INTO gifi (accno,description) VALUES ('1575', 'Abziehbare Vorsteuer 16%');
-INSERT INTO gifi (accno,description) VALUES ('1577', 'Vorst.n.allgem.Durchschnittssätzen UStVA Kz.63');
-INSERT INTO gifi (accno,description) VALUES ('1578', 'Abziehb.VorSt. n. §13b UStG');
-INSERT INTO gifi (accno,description) VALUES ('1579', 'Abziehb.VorSt. n.§13b UStG 16%');
-INSERT INTO gifi (accno,description) VALUES ('1580', 'Gegenkonto Vorsteuer §4/3 EStG');
-INSERT INTO gifi (accno,description) VALUES ('1581', 'Auflösung Vorst.a.Vorjahr §4/3 EStG');
-INSERT INTO gifi (accno,description) VALUES ('1584', 'abziehb.VorSt IG Erwerb Neufzg.b.Lief. o. USt.Ident.Nr');
-INSERT INTO gifi (accno,description) VALUES ('1588', 'Bezahlte Einfuhrumsatzsteuer');
-INSERT INTO gifi (accno,description) VALUES ('1590', 'Durchlaufende Posten');
-INSERT INTO gifi (accno,description) VALUES ('1592', 'Fremdgeld');
-INSERT INTO gifi (accno,description) VALUES ('1593', 'Verrechnungskto.erh.Anz.bei Buchung über Debitorenkto.');
-INSERT INTO gifi (accno,description) VALUES ('1594', 'Forderungen geg. verb. Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('1595', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1596', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1597', 'Ford.geg.Untern.m.Beteiligungsverh.');
-INSERT INTO gifi (accno,description) VALUES ('1598', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1599', '- Restlaufzeit grösser als 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1600', 'Verbindlichkeiten aus Lief.u.Leist.');
-INSERT INTO gifi (accno,description) VALUES ('1601', 'Verbindlichkeiten a.Lief.und Leist.');
-INSERT INTO gifi (accno,description) VALUES ('1610', 'Vblk.a.Lief.u.Leist.ohne Kontokorrent');
-INSERT INTO gifi (accno,description) VALUES ('1624', 'Vblk.a.Lief.u.Leist.f.Investitionen f.§4/3 EStG');
-INSERT INTO gifi (accno,description) VALUES ('1625', 'Vblk.a.Lief.u.Leist.o.Kontokorrent RLZ b.1Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1626', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1628', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1630', 'Verbindl.Lief.u.Leist.gegü.verb.Unt');
-INSERT INTO gifi (accno,description) VALUES ('1631', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1635', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1638', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1640', 'Verb.L.u.L gegü.Unter.m.Beteiligungsv');
-INSERT INTO gifi (accno,description) VALUES ('1641', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1645', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1648', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1650', 'Verb.L.u.L gegü.Gesellschaftern');
-INSERT INTO gifi (accno,description) VALUES ('1651', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1655', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1658', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1659', 'Gegenkto. 1625-1658 b.Aufteilung Kreditorenkonto');
-INSERT INTO gifi (accno,description) VALUES ('1660', 'Schuldwechsel');
-INSERT INTO gifi (accno,description) VALUES ('1661', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1680', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1690', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1700', 'Sonstige Verbindlichkeiten');
-INSERT INTO gifi (accno,description) VALUES ('1701', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1702', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1703', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1704', 'Sonst.Vblk.z.B.n.§11(2)S.2EStGf.§4/3EStG');
-INSERT INTO gifi (accno,description) VALUES ('1705', 'Darlehen');
-INSERT INTO gifi (accno,description) VALUES ('1706', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1707', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1708', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1709', 'Gewinnverfügungskonto stiller Ges.');
-INSERT INTO gifi (accno,description) VALUES ('1710', 'Erhaltene Anzahlungen-Verbindlichke');
-INSERT INTO gifi (accno,description) VALUES ('1711', 'Erhaltene,versteuerte Anzahlungen 7% (Vblk)');
-INSERT INTO gifi (accno,description) VALUES ('1716', 'Erhaltene verst.Anzahlungen 15% USt(Vblk.)');
-INSERT INTO gifi (accno,description) VALUES ('1717', 'Erhaltene,versteuerte Anzahl. 16%(Vblk)');
-INSERT INTO gifi (accno,description) VALUES ('1719', 'Erhaltene Anzahlungen bis 1j.');
-INSERT INTO gifi (accno,description) VALUES ('1720', '- Restlaufzeit 1 b.5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1721', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1722', 'Erhaltene Anzahlung v.Vorräten offen abgesetzt');
-INSERT INTO gifi (accno,description) VALUES ('1730', 'Kreditkartenabrechnung');
-INSERT INTO gifi (accno,description) VALUES ('1731', 'Agenturwarenabrechnung');
-INSERT INTO gifi (accno,description) VALUES ('1732', 'Erhaltene Kautionen');
-INSERT INTO gifi (accno,description) VALUES ('1733', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1734', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1735', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1736', 'Vblk.a.Betriebssteuern u.-abgaben');
-INSERT INTO gifi (accno,description) VALUES ('1737', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1738', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1739', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1740', 'Vblk.aus Lohn-u.Gehalt');
-INSERT INTO gifi (accno,description) VALUES ('1741', 'Verbindl.a.Lohn-und Kirchensteuer');
-INSERT INTO gifi (accno,description) VALUES ('1742', 'Vblk.i.Rahmen d.sozialen Sicherheit');
-INSERT INTO gifi (accno,description) VALUES ('1743', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1744', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1745', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1746', 'Vblk.aus Einbehaltungen (KapESt)');
-INSERT INTO gifi (accno,description) VALUES ('1747', 'Vblk.f.Verbrauchsteuern');
-INSERT INTO gifi (accno,description) VALUES ('1748', 'Vblk.f.Einbehaltungen v.Arbeitnehmern');
-INSERT INTO gifi (accno,description) VALUES ('1749', 'Vblk.a.das Finanzamt a.abzuführendem Bauabzugsbetrag');
-INSERT INTO gifi (accno,description) VALUES ('1750', 'Vblk.a.Vermögensbildung');
-INSERT INTO gifi (accno,description) VALUES ('1751', '- Restlaufzeit bis 1 Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1752', '- Restlaufzeit 1 bis 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1753', '- Restlaufzeit grösser als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1754', 'Steuerzahlungen an andere EG-Länder');
-INSERT INTO gifi (accno,description) VALUES ('1755', 'Lohn-und Gehaltsverrechnung');
-INSERT INTO gifi (accno,description) VALUES ('1758', 'USt-Abzugsverfahren 16% od.USt.n.§13bUStG');
-INSERT INTO gifi (accno,description) VALUES ('1760', 'Umsatzsteuer nicht fällig');
-INSERT INTO gifi (accno,description) VALUES ('1761', 'Umsatzsteuer nicht fällig 7%');
-INSERT INTO gifi (accno,description) VALUES ('1762', 'Umsatzsteuer nicht fällig a.im Inland stpfl.EG Lief.');
-INSERT INTO gifi (accno,description) VALUES ('1763', 'Umsatzsteuer nicht fällig a.i.Inland stpfl.EG-Lief.16%');
-INSERT INTO gifi (accno,description) VALUES ('1765', 'Umsatzsteuer n.fällig 16%');
-INSERT INTO gifi (accno,description) VALUES ('1767', 'Umsatzsteuer a.i.anderen EG-Land stpfl.Lieferungen');
-INSERT INTO gifi (accno,description) VALUES ('1768', 'Umsatzsteuer a.i.and.EG-Land stpfl.sonst.Leist./Werklief.');
-INSERT INTO gifi (accno,description) VALUES ('1770', 'Umsatzsteuer');
-INSERT INTO gifi (accno,description) VALUES ('1771', 'Umsatzsteuer 7%');
-INSERT INTO gifi (accno,description) VALUES ('1772', 'Umsatzsteuer aus innergem. Erwerb');
-INSERT INTO gifi (accno,description) VALUES ('1773', 'Umsatzsteuer innergem.Erwerb 16%');
-INSERT INTO gifi (accno,description) VALUES ('1775', 'Umsatzsteuer 16%');
-INSERT INTO gifi (accno,description) VALUES ('1777', 'Ust aus im Inland stpfl. EG-Lief16%');
-INSERT INTO gifi (accno,description) VALUES ('1779', 'Umsatzsteuer a.innergem.Erwerb ohne Vorsteuerabzug');
-INSERT INTO gifi (accno,description) VALUES ('1780', 'Umsatzsteuer-Vorauszahlungen');
-INSERT INTO gifi (accno,description) VALUES ('1781', 'Umsatzsteuer-Vorauszahlung 1/11');
-INSERT INTO gifi (accno,description) VALUES ('1782', 'Nachsteuer, UStVA Kz.65');
-INSERT INTO gifi (accno,description) VALUES ('1783', 'In Rechn unberecht.ausgew.geschuld.Steuerbetr.UStVAKz69');
-INSERT INTO gifi (accno,description) VALUES ('1784', 'Ust IG Erwerb Neufahrzeug o.Ust ID');
-INSERT INTO gifi (accno,description) VALUES ('1785', 'Umsatzsteuer n.§13b UStG');
-INSERT INTO gifi (accno,description) VALUES ('1786', 'Umsatzsteuer n.§13b UStG 16%');
-INSERT INTO gifi (accno,description) VALUES ('1788', 'Einfuhrumsatzsteuer augeschoben bis');
-INSERT INTO gifi (accno,description) VALUES ('1789', 'Umsatzsteuer laufendes Jahr');
-INSERT INTO gifi (accno,description) VALUES ('1790', 'Umsatzsteuer Vorjahr');
-INSERT INTO gifi (accno,description) VALUES ('1791', 'Umsatzsteuer frühere Jahre');
-INSERT INTO gifi (accno,description) VALUES ('1792', 'Sonstige Verrechnungskonten');
-INSERT INTO gifi (accno,description) VALUES ('1793', 'Verrechnungskto.geleist.Anz.b.Buchung über Kreditorenkto.');
-INSERT INTO gifi (accno,description) VALUES ('1800', 'Privatentnahme allgemein');
-INSERT INTO gifi (accno,description) VALUES ('1810', 'Privatsteuern');
-INSERT INTO gifi (accno,description) VALUES ('1820', 'Sonderausgaben beschränkt abzugsfähig');
-INSERT INTO gifi (accno,description) VALUES ('1830', 'Sonderausgaben unbeschr.anzugsfähig');
-INSERT INTO gifi (accno,description) VALUES ('1840', 'Zuwendungen, Spenden');
-INSERT INTO gifi (accno,description) VALUES ('1850', 'Aussergewöhnl.Belastungen');
-INSERT INTO gifi (accno,description) VALUES ('1860', 'Grundstücksaufwand');
-INSERT INTO gifi (accno,description) VALUES ('1870', 'Grundstücksertrag');
-INSERT INTO gifi (accno,description) VALUES ('1880', 'Unentgeltliche Wertabgaben');
-INSERT INTO gifi (accno,description) VALUES ('1890', 'Privateinlagen');
-INSERT INTO gifi (accno,description) VALUES ('1900', 'Privatentnahmen allgemein');
-INSERT INTO gifi (accno,description) VALUES ('1910', 'Privatsteuern');
-INSERT INTO gifi (accno,description) VALUES ('1920', 'Sonderausgaben beschränkt abzugsfähig');
-INSERT INTO gifi (accno,description) VALUES ('1930', 'Sonderausgaben unbeschr.anzugsfähig');
-INSERT INTO gifi (accno,description) VALUES ('1940', 'Zuwendungen, Spenden');
-INSERT INTO gifi (accno,description) VALUES ('1950', 'Aussergewöhnl.Belastungen');
-INSERT INTO gifi (accno,description) VALUES ('1960', 'Grundstücksaufwand');
-INSERT INTO gifi (accno,description) VALUES ('1970', 'Grundstücksertrag');
-INSERT INTO gifi (accno,description) VALUES ('1980', 'Unentgeltliche Wertabgaben');
-INSERT INTO gifi (accno,description) VALUES ('1990', 'Privateinlagen');
-INSERT INTO gifi (accno,description) VALUES ('2000', 'Außerordentliche Aufwendung');
-INSERT INTO gifi (accno,description) VALUES ('2001', 'Außerordentl.Aufwendungen finanzwirksam');
-INSERT INTO gifi (accno,description) VALUES ('2005', 'Außerordentl.Aufwendungen nicht finanzwirksam');
-INSERT INTO gifi (accno,description) VALUES ('2010', 'Betriebsfremde Aufwendungen soweit n.außerord.');
-INSERT INTO gifi (accno,description) VALUES ('2020', 'Periodenfremde Aufwend.(soweit n.außerordentlich');
-INSERT INTO gifi (accno,description) VALUES ('2100', 'Zinsen und ähnl.Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2103', 'Steuerl.abzugsfähig,and.Nebenl.zu Steuern');
-INSERT INTO gifi (accno,description) VALUES ('2104', 'Steuerl.nicht.abzugsf.ande.Nl.z.Ste');
-INSERT INTO gifi (accno,description) VALUES ('2107', 'Zinsaufwendung-betriebliche Steuern §223aAO');
-INSERT INTO gifi (accno,description) VALUES ('2108', 'Zinsaufwendung-Personensteuer');
-INSERT INTO gifi (accno,description) VALUES ('2109', 'Zinsaufwendungen an verb.Unternehm.');
-INSERT INTO gifi (accno,description) VALUES ('2110', 'Zinsaufwendung f.kurzf.Verbindlichk');
-INSERT INTO gifi (accno,description) VALUES ('2115', 'Zinsen u.ähnl.Aufwendungen 100%/50% n.abzugsf.(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2116', 'Zinsen u.ähnl.Aufwend.a.verb.Untern.100%/50% n.abzugsf.(inl.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2118', 'In Dauerschuldzinsen umqualifizierte Zinsen a.kurzf.Vblk.');
-INSERT INTO gifi (accno,description) VALUES ('2119', 'Zinsaufwend.f.kurzfr.Vblk.an verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2120', 'Zinsaufwendung f.langf.Verbindlichk');
-INSERT INTO gifi (accno,description) VALUES ('2126', 'Zinsen zur Finanzierung des Anlagevermögens');
-INSERT INTO gifi (accno,description) VALUES ('2127', 'Renten u.dauernde Lasten a.Gründung/Erwerb §8GewStG');
-INSERT INTO gifi (accno,description) VALUES ('2128', 'Zinsaufwend.an Mituntern.f.d.Hingabe v.langfr.Kapital §15EStG');
-INSERT INTO gifi (accno,description) VALUES ('2129', 'Zinsaufwend.f.langfr.Vblk.an verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2130', 'Diskontaufwendung');
-INSERT INTO gifi (accno,description) VALUES ('2139', 'Diskontaufwendungen an verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2140', 'Zinsähnliche Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2149', 'Zinsähnl.Aufwendungen an verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2150', 'Aufwendungen aus Kursdifferenzen');
-INSERT INTO gifi (accno,description) VALUES ('2165', 'Aufw.a.d.Währungsumstell.a.d.Euro');
-INSERT INTO gifi (accno,description) VALUES ('2166', 'Aufwendungen a.Bewertung Finanzmittelfonds');
-INSERT INTO gifi (accno,description) VALUES ('2170', 'Nicht abziehbare Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('2171', 'Nicht abziehbare Vorsteuer 7%');
-INSERT INTO gifi (accno,description) VALUES ('2175', 'Nicht abziehbare Vorsteuer 16%');
-INSERT INTO gifi (accno,description) VALUES ('2200', 'Körperschaftssteuer');
-INSERT INTO gifi (accno,description) VALUES ('2203', 'Körperschaftssteuer für Vorjahr');
-INSERT INTO gifi (accno,description) VALUES ('2205', 'Anrechb.Körperschaftsst.auf vereinn.Kapitalertr.');
-INSERT INTO gifi (accno,description) VALUES ('2208', 'Solidaritätszuschlag');
-INSERT INTO gifi (accno,description) VALUES ('2209', 'Solidaritätszuschlag für Vorjahr');
-INSERT INTO gifi (accno,description) VALUES ('2210', 'Kapitalertragssteuer 25%');
-INSERT INTO gifi (accno,description) VALUES ('2213', 'Anrechb.Solidaritätszusch.Kapitalertragsst.25%');
-INSERT INTO gifi (accno,description) VALUES ('2214', 'Anrechenb.Soli auf Kapitalertragssteuer 20%');
-INSERT INTO gifi (accno,description) VALUES ('2215', 'Zinsabschlagsteuer');
-INSERT INTO gifi (accno,description) VALUES ('2218', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.');
-INSERT INTO gifi (accno,description) VALUES ('2223', 'Vermögensteuer für Vorjahre');
-INSERT INTO gifi (accno,description) VALUES ('2280', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag');
-INSERT INTO gifi (accno,description) VALUES ('2282', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag');
-INSERT INTO gifi (accno,description) VALUES ('2284', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er');
-INSERT INTO gifi (accno,description) VALUES ('2285', 'Steuernachzahlung Vorj.f.sons.Steue');
-INSERT INTO gifi (accno,description) VALUES ('2287', 'Steuererstattung Vorj.f.sons.Steuer');
-INSERT INTO gifi (accno,description) VALUES ('2289', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste');
-INSERT INTO gifi (accno,description) VALUES ('2300', 'Sonstige Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2307', 'Sonst.Aufwend.betriebsfremd u.regelmässig');
-INSERT INTO gifi (accno,description) VALUES ('2309', 'Sonst.Aufwend. unregelmäßig');
-INSERT INTO gifi (accno,description) VALUES ('2310', 'Anlagenabgänge Sachanlagen Restbuchw.b.Buchverlust');
-INSERT INTO gifi (accno,description) VALUES ('2311', 'Anlagenabgänge immat.VG (Restbuchw.b.Buchverlust');
-INSERT INTO gifi (accno,description) VALUES ('2312', 'Anlagenabgänge Finanzanlagen (Restbuchw.b.Buchverlust');
-INSERT INTO gifi (accno,description) VALUES ('2313', 'Anlagenabgänge Finanzanl.100%/50% n.abzugsf.(Restbuchw.b.Buchverlust');
-INSERT INTO gifi (accno,description) VALUES ('2315', 'Anlagenabgänge Sachanlagen Restbuchw.b.Buchgewinn');
-INSERT INTO gifi (accno,description) VALUES ('2316', 'Anlagenabgänge immat.VG (Restbuchwert b.Buchgewinn');
-INSERT INTO gifi (accno,description) VALUES ('2317', 'Anlagenabgänge Finanzanlagen (Restbuchwert b.Buchgewinn');
-INSERT INTO gifi (accno,description) VALUES ('2318', 'Anlagenabgänge Finanzanlagen 100%/50% steuerfr.(Restbuchw.b.Buchgewinn');
-INSERT INTO gifi (accno,description) VALUES ('2320', 'Verluste Abgang Gegenst.d.Anlagever');
-INSERT INTO gifi (accno,description) VALUES ('2323', 'Verluste a.d.Veräußerung v.Anteilen a.Kapitalges.100%/50% n.abzugsf.');
-INSERT INTO gifi (accno,description) VALUES ('2325', 'Verlust a.d.Abg.v.Gegens.d.Umlaufve');
-INSERT INTO gifi (accno,description) VALUES ('2340', 'Einstellungen Sopo m.Rückanlageant.steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('2341', 'Einstellungen in SoPo m.Rücklageanteil (Ansparabschreibung');
-INSERT INTO gifi (accno,description) VALUES ('2345', 'Einstellungen Sopo m.R.(Sonderafa)');
-INSERT INTO gifi (accno,description) VALUES ('2346', 'Einst.in SoPo m.Rücklageanteil (§52 Abs.16 EStG');
-INSERT INTO gifi (accno,description) VALUES ('2347', 'Einst.in SoPo m.Rücklageanteil (aus der Währungsumst.EUR)');
-INSERT INTO gifi (accno,description) VALUES ('2348', 'Aufwend.a.d.Zuschreibung v.steuerlich niedriger bewert.Vblk.');
-INSERT INTO gifi (accno,description) VALUES ('2349', 'Aufwend.a.d.Zuschreibung v.steuerlich niedriger bewert.Rückst.');
-INSERT INTO gifi (accno,description) VALUES ('2350', 'Grundstücksaufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('2375', 'Grundsteuer');
-INSERT INTO gifi (accno,description) VALUES ('2380', 'Zuwend.,Spenden,steuerlich n.abziehbar');
-INSERT INTO gifi (accno,description) VALUES ('2381', 'Zuwend.,Spenden f.wissenschaftl.u.kulturelle Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2382', 'Zuwend.,Spenden f.mildtätige Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2383', 'Zuwend.,Spenden f.kirchliche,religiöse u.gemeinnützige Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2384', 'Zuwend.,Spenden an politische Parteien');
-INSERT INTO gifi (accno,description) VALUES ('2385', 'Nicht abziehb.Hälfte der Aufsichtsratsvergütungen');
-INSERT INTO gifi (accno,description) VALUES ('2386', 'Abziehb.Aufsichtsratsvergütungen');
-INSERT INTO gifi (accno,description) VALUES ('2387', 'Zuwend.,Spenden an Stiftungen f.gemeinnützige Zwecke i.S.d.§52(2)Nr.1-3AO');
-INSERT INTO gifi (accno,description) VALUES ('2388', 'Zuwend.,Spenden an Stiftungen f.gemeinnützige Zwecke i.S.d.§52(2)Nr.4AO');
-INSERT INTO gifi (accno,description) VALUES ('2389', 'Zuwend.,Spenden an Stiftungen f.kirchl.,religöse u.gemeinnützige Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2390', 'Zuwend.,Spenden an Stiftungen f.wissenschaftl.,mildtätige,kulturelle Zwecke');
-INSERT INTO gifi (accno,description) VALUES ('2400', 'Forderungsverlust-übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('2401', 'Forderungsverluste 7% USt.(übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('2402', 'Forderungsverluste a.steuerfreien EG-Lief.(übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('2403', 'Forderungsverluste a.im Inland steuerpfl.EG-Lieferungen 7% USt.(übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('2404', 'Forderungsverluste a.im Inland steuerpfl.EG-Lief.16% USt.(übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('2405', 'Forderungsverluste 16% USt.(übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('2430', 'Forderungsverluste-unüblich hoch');
-INSERT INTO gifi (accno,description) VALUES ('2450', 'Einstell.i.d.Pauschalwertbe.z.Forde');
-INSERT INTO gifi (accno,description) VALUES ('2451', 'Einstell.i.d.Einzelwertb.z.Forderun');
-INSERT INTO gifi (accno,description) VALUES ('2490', 'Aufwendung aus Verlustübernahme');
-INSERT INTO gifi (accno,description) VALUES ('2492', 'Abgef.Gewinn aufgr.e.Gewinngemeinsc');
-INSERT INTO gifi (accno,description) VALUES ('2493', 'Abgef.Gewinnant.an stille Gesellsch §8GewsT');
-INSERT INTO gifi (accno,description) VALUES ('2494', 'Abgeführte Gewinne auf Grund eines Gewinn-od.Teilgewinnabführungsvertrages');
-INSERT INTO gifi (accno,description) VALUES ('2495', 'Einst.Kapitalrückl.n.Vorschr.über d.vereinf.Kapitalherabsetzung');
-INSERT INTO gifi (accno,description) VALUES ('2496', 'Einstellungen in die gesetzl.Rückla');
-INSERT INTO gifi (accno,description) VALUES ('2497', 'Einstellungen in satzungsmässige Rücklagen');
-INSERT INTO gifi (accno,description) VALUES ('2498', 'Einstellunen in die Rücklage für eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('2499', 'Einstellungen in andere Gewinnrücklagen');
-INSERT INTO gifi (accno,description) VALUES ('2500', 'Außerordentliche Erträge');
-INSERT INTO gifi (accno,description) VALUES ('2501', 'Außerordentliche Erträge finanzwirksam');
-INSERT INTO gifi (accno,description) VALUES ('2505', 'Außerordentliche Erträge nicht finanzwirksam');
-INSERT INTO gifi (accno,description) VALUES ('2510', 'Betriebsfremde Erträge nichtaußerorden');
-INSERT INTO gifi (accno,description) VALUES ('2520', 'Periodenfremde Erträge nicht außero');
-INSERT INTO gifi (accno,description) VALUES ('2600', 'Erträge aus Beteiligungen');
-INSERT INTO gifi (accno,description) VALUES ('2615', 'Lfd.Erträge a.Anteilen an Kap.Ges.(Bet.100%/50% steuerfrei(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2616', 'Lfd.Erträge a.Ant.a.Kap.Ges.(verb.Untern)100%/50% steuerfr.(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2617', 'Gewinn aus Anteilen an nicht steuerpfl.inländ.Kapitalges.§92aGewS.');
-INSERT INTO gifi (accno,description) VALUES ('2618', 'Gewinnanteile aus Mitunternehmerschaft §9 GewStG');
-INSERT INTO gifi (accno,description) VALUES ('2619', 'Erträge a.Beteil.a.verb.Untérnehmer');
-INSERT INTO gifi (accno,description) VALUES ('2620', 'Erträge a.anderen Wertp u.Ausleihungen d.FinanzAV');
-INSERT INTO gifi (accno,description) VALUES ('2625', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(FinanzAV)100%/50% steuerfr.(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2626', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(verb.Untern)100%/50% steuerfr.(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2649', 'Erträge a.and.Wertpapieren u.Ausleih.des FinanzAV a.verbund.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('2650', 'Sonstige Zinsen und ähnliche Erträge');
-INSERT INTO gifi (accno,description) VALUES ('2655', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(UV)100%/50% steuerfr.(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2656', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(verb.Untern.)100%/50% steuerfr.(inländ.Kap.Ges)');
-INSERT INTO gifi (accno,description) VALUES ('2657', 'Zinserträge-betriebliche Steuern');
-INSERT INTO gifi (accno,description) VALUES ('2658', 'Zinserträge-Körperschaftssteuer Vermögensst.');
-INSERT INTO gifi (accno,description) VALUES ('2659', 'Sons.Zinsen u.ähl.Ertr.a.verb.Unter');
-INSERT INTO gifi (accno,description) VALUES ('2660', 'Erträge aus Kursdifferenzen');
-INSERT INTO gifi (accno,description) VALUES ('2665', 'Erträge a.d.Währungumst.a.d. Euro');
-INSERT INTO gifi (accno,description) VALUES ('2666', 'Erträge a.Bewertung Finanzmittelfonds');
-INSERT INTO gifi (accno,description) VALUES ('2670', 'Diskonterträge');
-INSERT INTO gifi (accno,description) VALUES ('2679', 'Diskonterträge a.verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2680', 'Zinsähnliche Erträge');
-INSERT INTO gifi (accno,description) VALUES ('2689', 'Zinsähnliche Erträge aus verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('2700', 'Sonstige Erträge');
-INSERT INTO gifi (accno,description) VALUES ('2705', 'Sons.Erträge betrieb. u. regelmäßig');
-INSERT INTO gifi (accno,description) VALUES ('2707', 'Sonst.Erträge betriebsfremd u.regelmäßig');
-INSERT INTO gifi (accno,description) VALUES ('2709', 'Sonst.Erträge unregelmäßig');
-INSERT INTO gifi (accno,description) VALUES ('2710', 'Ertrag a.d.Zuschreib.d.Anlagevermög');
-INSERT INTO gifi (accno,description) VALUES ('2711', 'Erträge aus Zuschreibungen des immat.Anlagevermögens');
-INSERT INTO gifi (accno,description) VALUES ('2712', 'Erträge aus Zuschreibungen des Finanzanlagevermögens');
-INSERT INTO gifi (accno,description) VALUES ('2713', 'Erträge aus Zuschreib. d.Finanzanlagevermögens 100%/50% steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('2714', 'Erträge aus Zuschreib. d.and.Anlagevermögens 100%/50% steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('2715', 'Ertr.a.Zuschreib.d.Umlaufvermögens');
-INSERT INTO gifi (accno,description) VALUES ('2716', 'Erträge aus Zuschreib.d.Umlaufvermögens 100%/50% steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('2720', 'Ertr.a.d.Abgang v.Gegens.d.Anlageve');
-INSERT INTO gifi (accno,description) VALUES ('2723', 'Erträge aus der Veräußerung v.Anteilen an Kap.Ges.100%/50% steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('2725', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm');
-INSERT INTO gifi (accno,description) VALUES ('2730', 'Ertr.a.Herabsetzung d.PWB zu Forderungen');
-INSERT INTO gifi (accno,description) VALUES ('2731', 'Ertr.a.Herab.d.Einzelw.z.Forderunge');
-INSERT INTO gifi (accno,description) VALUES ('2732', 'Ertr. aus abgeschriebenen Forderung');
-INSERT INTO gifi (accno,description) VALUES ('2734', 'Erträge aus der steuerlich niedrigeren Bewertung v.Vblk.');
-INSERT INTO gifi (accno,description) VALUES ('2735', 'Ertr.a.d.Auflösung v.Rückstellungen');
-INSERT INTO gifi (accno,description) VALUES ('2736', 'Ertr.a.d.steuerl.niedrig.Bewertung v.Rückst.');
-INSERT INTO gifi (accno,description) VALUES ('2737', 'Ertr.a.d..Aufl.v.Sonderp.m.Rücklage (a.Währungsumst.EUR');
-INSERT INTO gifi (accno,description) VALUES ('2738', 'Ertr.a.d.Aufl.v.Sopo.m.Rücklageant.');
-INSERT INTO gifi (accno,description) VALUES ('2739', 'Erträge Aufl. Sopo m.R.(Ansparafa)');
-INSERT INTO gifi (accno,description) VALUES ('2740', 'Erträge Auflösung Sopo (stfreie Rü)m.Rücklageanteil');
-INSERT INTO gifi (accno,description) VALUES ('2741', 'Ertr.a.d.Aufl.v.Sonderp.m.Rücklagen Sonderafa');
-INSERT INTO gifi (accno,description) VALUES ('2742', 'Versicherungsentschädigungen');
-INSERT INTO gifi (accno,description) VALUES ('2743', 'Investitionszuschüsse-steuerpflicht');
-INSERT INTO gifi (accno,description) VALUES ('2744', 'Investitionszulage-steuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('2745', 'Erträge aus Kapitalherabsetzung');
-INSERT INTO gifi (accno,description) VALUES ('2750', 'Grundstückserträge');
-INSERT INTO gifi (accno,description) VALUES ('2790', 'Erträge aus Verlustübernahme');
-INSERT INTO gifi (accno,description) VALUES ('2792', 'Erhalt.Gewinne aufgr.e.Gewinngemein');
-INSERT INTO gifi (accno,description) VALUES ('2794', 'Erhalt.Gewinn aufgr.e.GAV-TeilGAV e.Gewinn-od.Teilgew.abf.vertr.');
-INSERT INTO gifi (accno,description) VALUES ('2795', 'Entnahme aus der Kapitalrücklage');
-INSERT INTO gifi (accno,description) VALUES ('2796', 'Entnahme a.d. gesetzlichen Rücklage');
-INSERT INTO gifi (accno,description) VALUES ('2798', 'Entnahmen aus der Rücklage für eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('2799', 'Entnahmen aus anderen Gewinnrücklagen');
-INSERT INTO gifi (accno,description) VALUES ('2860', 'Gewinnvortrag nach Verwendung');
-INSERT INTO gifi (accno,description) VALUES ('2862', 'Gewinnvortrag 40% Vorbelastung');
-INSERT INTO gifi (accno,description) VALUES ('2864', 'Gewinnvortrag 0% Vorbelastung (steuerl.Einlagekonto');
-INSERT INTO gifi (accno,description) VALUES ('2866', 'Gewinnvortrag 0% Vorbelastung (EK02)');
-INSERT INTO gifi (accno,description) VALUES ('2868', 'Verlustvortrag nach Verwendung');
-INSERT INTO gifi (accno,description) VALUES ('2869', 'Vortrag auf neue Rechnungen (GuV');
-INSERT INTO gifi (accno,description) VALUES ('2870', 'Vorabausschüttung');
-INSERT INTO gifi (accno,description) VALUES ('2890', 'Verrechneter kalk.Unternehmerlohn');
-INSERT INTO gifi (accno,description) VALUES ('2891', 'Verrechneter kalk.Miete und Pacht');
-INSERT INTO gifi (accno,description) VALUES ('2892', 'Verrechnete kalkulatorische Zinsen');
-INSERT INTO gifi (accno,description) VALUES ('2893', 'Verrechnete kalkulatorische AfA');
-INSERT INTO gifi (accno,description) VALUES ('2894', 'Verrechnete kalk.Wagnisse');
-INSERT INTO gifi (accno,description) VALUES ('2895', 'Verrechneter kalk.Lohn f.unentgeltl.Mitarbeiter');
-INSERT INTO gifi (accno,description) VALUES ('2990', 'Aufwendung/Erträge Umrechnungsdiff');
-INSERT INTO gifi (accno,description) VALUES ('3000', 'Roh,-Hilfs,-und Betriebsstoffe');
-INSERT INTO gifi (accno,description) VALUES ('3090', 'Energiestoffe (Fertigung)');
-INSERT INTO gifi (accno,description) VALUES ('3100', 'Fremdleistungen');
-INSERT INTO gifi (accno,description) VALUES ('3110', 'Leist.v.ausländ.Untern. 7% VSt.u.7%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3120', 'Leist.v.ausländ.Untern. 16% VSt.u.16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3130', 'Leist.v.ausländ.Untern.ohne Vorst.u.7%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3140', 'Leist.v.ausländ.Untern.o.Vorst.u.16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('3150', 'Leist.v.ausländ.Untern.(0-Regelung)');
-INSERT INTO gifi (accno,description) VALUES ('3200', 'Wareneingang');
-INSERT INTO gifi (accno,description) VALUES ('3300', 'Wareneingang 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3400', 'Wareneingang 16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3420', 'Innergemein.Erwerb 7% VorSt u. Ust');
-INSERT INTO gifi (accno,description) VALUES ('3425', 'Innergem.Erwerb 16% VorSt u. Ust');
-INSERT INTO gifi (accno,description) VALUES ('3430', 'Innergem.Erwerb o.VSt.u.7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('3435', 'Innergem.Erwerb o.VSt.u.16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('3440', 'Innergem.Erwerb v.Neufahrz.v.Lief.o.USt.Identnr.16%VSt.u.16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3500', 'Wareneingang 5% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3505', 'Wareneingang 6% Vosteuer');
-INSERT INTO gifi (accno,description) VALUES ('3530', 'Wareneingang 9% Vosteuer');
-INSERT INTO gifi (accno,description) VALUES ('3535', 'Wareneingang 10% Vosteuer');
-INSERT INTO gifi (accno,description) VALUES ('3540', 'Wareneingang 9% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3550', 'Steuerfreier innergem.Erwerb');
-INSERT INTO gifi (accno,description) VALUES ('3600', 'Nicht abziehbare Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3610', 'Nicht abziehb.Vorsteuer 7%');
-INSERT INTO gifi (accno,description) VALUES ('3650', 'Nicht abziehb.Vorsteuer 16%');
-INSERT INTO gifi (accno,description) VALUES ('3700', 'Nachlässe');
-INSERT INTO gifi (accno,description) VALUES ('3710', 'Nachlässe 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3720', 'Nachlässe 16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3723', 'Nachlässe 15% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3724', 'Nachlässe a.innergem.Erwerb 7% VSt.u.7%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3725', 'Nachlässe a.innergem.Erwerb 16% VSt.u.16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3727', 'Nachlässe a.innergem.Erwerb 15% VSt.u.15%USt.');
-INSERT INTO gifi (accno,description) VALUES ('3730', 'Erhaltene Skonti');
-INSERT INTO gifi (accno,description) VALUES ('3731', 'Erhaltene Skonti 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3735', 'Erhaltene Skonti 16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3740', 'Erhaltene Boni');
-INSERT INTO gifi (accno,description) VALUES ('3750', 'Erhaltene Boni 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3760', 'Erhaltene Boni 16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3770', 'Erhaltene Rabatte');
-INSERT INTO gifi (accno,description) VALUES ('3780', 'Erhaltene Rabatte 7% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3790', 'Erhaltene Rabatte 16% Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('3800', 'Bezugsnebenkosten');
-INSERT INTO gifi (accno,description) VALUES ('3830', 'Leergut');
-INSERT INTO gifi (accno,description) VALUES ('3850', 'Zölle und Einfuhrabgaben');
-INSERT INTO gifi (accno,description) VALUES ('3960', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren');
-INSERT INTO gifi (accno,description) VALUES ('3970', 'Bestand Roh-,Hilfs-,u.Betriebsstoff');
-INSERT INTO gifi (accno,description) VALUES ('3980', 'Bestand Waren');
-INSERT INTO gifi (accno,description) VALUES ('3990', 'Verrechnete Stoffkosten');
-INSERT INTO gifi (accno,description) VALUES ('4000', 'Material-und Stoffverbrauch');
-INSERT INTO gifi (accno,description) VALUES ('4100', 'Löhne und Gehälter');
-INSERT INTO gifi (accno,description) VALUES ('4110', 'Löhne');
-INSERT INTO gifi (accno,description) VALUES ('4120', 'Gehälter');
-INSERT INTO gifi (accno,description) VALUES ('4124', 'Geschäftsführ.gehälter GmbH-Gesell.');
-INSERT INTO gifi (accno,description) VALUES ('4125', 'Ehegattengehalt');
-INSERT INTO gifi (accno,description) VALUES ('4126', 'Tantiemen');
-INSERT INTO gifi (accno,description) VALUES ('4127', 'Geschäftsführergehälter');
-INSERT INTO gifi (accno,description) VALUES ('4128', 'Vergütung a.angestellte Mitunterneh §15EStG.');
-INSERT INTO gifi (accno,description) VALUES ('4130', 'Gesetzlich soziale Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('4137', 'Gesetz.sozi.Aufw.f.Mitunternehmen §15EStG');
-INSERT INTO gifi (accno,description) VALUES ('4138', 'Beiträge zur Berufsgenossenschaftr');
-INSERT INTO gifi (accno,description) VALUES ('4139', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes');
-INSERT INTO gifi (accno,description) VALUES ('4140', 'Freiwillig soziale Aufwendungen lohnsteuerfrei');
-INSERT INTO gifi (accno,description) VALUES ('4145', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.');
-INSERT INTO gifi (accno,description) VALUES ('4149', 'Pauschale Lohnsteuera.sons.Bezüge (z.B.Fahrtkostenzu)');
-INSERT INTO gifi (accno,description) VALUES ('4150', 'Krankengeldzuschüsse');
-INSERT INTO gifi (accno,description) VALUES ('4160', 'Versorgungskasse');
-INSERT INTO gifi (accno,description) VALUES ('4165', 'Aufwendung f.Altersversorgung');
-INSERT INTO gifi (accno,description) VALUES ('4167', 'Pauschale Lohnsteuer auf sonst.Bezüge(z.B.Direktversicherung');
-INSERT INTO gifi (accno,description) VALUES ('4168', 'Aufwend.f.Altersversorgung f.Mitunternehmer §15EStG');
-INSERT INTO gifi (accno,description) VALUES ('4169', 'Aufwendungen für Untersützung');
-INSERT INTO gifi (accno,description) VALUES ('4170', 'Vermögenswirksame Leistungen');
-INSERT INTO gifi (accno,description) VALUES ('4175', 'Fahrtkostenerst.Wohnung/Arbeitsstät');
-INSERT INTO gifi (accno,description) VALUES ('4180', 'Bedienungsgelder');
-INSERT INTO gifi (accno,description) VALUES ('4190', 'Aushilfslöhne');
-INSERT INTO gifi (accno,description) VALUES ('4199', 'Lohnsteuer für Aushilfe');
-INSERT INTO gifi (accno,description) VALUES ('4200', 'Raumkosten');
-INSERT INTO gifi (accno,description) VALUES ('4210', 'Miete');
-INSERT INTO gifi (accno,description) VALUES ('4218', 'Gewerbesteuerlich zu berücksichtigende Miete §8GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4219', 'Vergütungen an Mituntern. f.d.mietweise Überlassung ihrer WG §15EStG');
-INSERT INTO gifi (accno,description) VALUES ('4220', 'Pacht');
-INSERT INTO gifi (accno,description) VALUES ('4228', 'Gewerbesteuerlich zu berücks.Pacht §8GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4229', 'Vergütungen an Mituntern.f.d.pachtweise Überlassung ihrer WG§15EStG');
-INSERT INTO gifi (accno,description) VALUES ('4230', 'Heizung');
-INSERT INTO gifi (accno,description) VALUES ('4240', 'Gas,Strom, Wasser');
-INSERT INTO gifi (accno,description) VALUES ('4250', 'Reinigung');
-INSERT INTO gifi (accno,description) VALUES ('4260', 'Instandhaltung betrieb.Räume');
-INSERT INTO gifi (accno,description) VALUES ('4270', 'Abgaben f.betrieb.genutz.Grundbesitz');
-INSERT INTO gifi (accno,description) VALUES ('4280', 'Sonstige Raumkosten');
-INSERT INTO gifi (accno,description) VALUES ('4300', 'Nicht abziehbare Vorsteuer');
-INSERT INTO gifi (accno,description) VALUES ('4301', 'Nicht abziehbare Vorsteuer 7%');
-INSERT INTO gifi (accno,description) VALUES ('4305', 'Nicht abziehbare Vorsteuer 16%');
-INSERT INTO gifi (accno,description) VALUES ('4320', 'Gewerbesteuer');
-INSERT INTO gifi (accno,description) VALUES ('4340', 'Sonstige Betriebssteuern');
-INSERT INTO gifi (accno,description) VALUES ('4350', 'Verbrauchssteuer');
-INSERT INTO gifi (accno,description) VALUES ('4355', 'Ökosteuer');
-INSERT INTO gifi (accno,description) VALUES ('4360', 'Versicherungen');
-INSERT INTO gifi (accno,description) VALUES ('4370', 'Nettoprä.f.Rückdeckung künf.Versorgungsleist.');
-INSERT INTO gifi (accno,description) VALUES ('4380', 'Beiträge');
-INSERT INTO gifi (accno,description) VALUES ('4390', 'Sonstige Abgaben');
-INSERT INTO gifi (accno,description) VALUES ('4396', 'Steuerl.abzugs.Verspätungszuschl.u.Zwangsgelder');
-INSERT INTO gifi (accno,description) VALUES ('4397', 'Steuerl.n.abzugsf.Verspätungszuschläge u.Zwangsgelder');
-INSERT INTO gifi (accno,description) VALUES ('4500', 'Fahrzugkosten');
-INSERT INTO gifi (accno,description) VALUES ('4510', 'Kfz-Steuer');
-INSERT INTO gifi (accno,description) VALUES ('4520', 'Kfz-Versicherungen');
-INSERT INTO gifi (accno,description) VALUES ('4530', 'Laufende Kfz-Betriebskosten');
-INSERT INTO gifi (accno,description) VALUES ('4540', 'Kfz-Reparaturen');
-INSERT INTO gifi (accno,description) VALUES ('4550', 'Garagenmiete');
-INSERT INTO gifi (accno,description) VALUES ('4570', 'Fremdfahrzeuge');
-INSERT INTO gifi (accno,description) VALUES ('4580', 'Sonstige Kfz-Kosten');
-INSERT INTO gifi (accno,description) VALUES ('4600', 'Werbe-und Reisekosten');
-INSERT INTO gifi (accno,description) VALUES ('4610', 'Werbekosten');
-INSERT INTO gifi (accno,description) VALUES ('4630', 'Geschenke bis 40 EUR');
-INSERT INTO gifi (accno,description) VALUES ('4635', 'Geschenke über 40 EUR');
-INSERT INTO gifi (accno,description) VALUES ('4638', 'Geschenke ausschließl.betrieb.genut');
-INSERT INTO gifi (accno,description) VALUES ('4640', 'Repräsentationskosten');
-INSERT INTO gifi (accno,description) VALUES ('4650', 'Bewirtungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4653', 'Aufmerksamkeiten');
-INSERT INTO gifi (accno,description) VALUES ('4654', 'Nicht abzugsfähige Bewirtungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4655', 'Nicht abzugsfähige Betriebsausgaben');
-INSERT INTO gifi (accno,description) VALUES ('4660', 'Reisekosten Arbeitnehmer');
-INSERT INTO gifi (accno,description) VALUES ('4663', 'Reisekosten Arbeitn.m.Vorsteuerabzu f.öffentl.Verkehrsm.');
-INSERT INTO gifi (accno,description) VALUES ('4664', 'Reisekosten Arbeitn.Verpflegungmehr');
-INSERT INTO gifi (accno,description) VALUES ('4666', 'Reisekosten Arbeitn.Übernachtungsaufwand');
-INSERT INTO gifi (accno,description) VALUES ('4668', 'Kilometerentgelderstattung Arbeitnehmer');
-INSERT INTO gifi (accno,description) VALUES ('4670', 'Reisekosten Unternehmer');
-INSERT INTO gifi (accno,description) VALUES ('4673', 'Reisek.Untern.m.Vorsteuerabzug (f.öffentl.Verkehrsm.');
-INSERT INTO gifi (accno,description) VALUES ('4674', 'Reisekosten Untern.Verpflegungsmehr');
-INSERT INTO gifi (accno,description) VALUES ('4676', 'Reisekosten Untern.Übernachtungsauf');
-INSERT INTO gifi (accno,description) VALUES ('4678', 'Kilometererstattungsgeld Unternehme');
-INSERT INTO gifi (accno,description) VALUES ('4700', 'Kosten der Warenabgabe');
-INSERT INTO gifi (accno,description) VALUES ('4710', 'Verpackungsmaterial');
-INSERT INTO gifi (accno,description) VALUES ('4730', 'Ausgangsfracht');
-INSERT INTO gifi (accno,description) VALUES ('4750', 'Transportversicherung');
-INSERT INTO gifi (accno,description) VALUES ('4760', 'Verkaufsprovision');
-INSERT INTO gifi (accno,description) VALUES ('4780', 'Fremdarbeiten');
-INSERT INTO gifi (accno,description) VALUES ('4790', 'Aufwand für Gewährleistungen');
-INSERT INTO gifi (accno,description) VALUES ('4800', 'Rep.u.Instandhaltungen v.techn.Anlagen u.Maschinen');
-INSERT INTO gifi (accno,description) VALUES ('4805', 'Rep.u.Instandhaltungen v.and.Anlagen u.Betriebs-u.Geschäftsausst.');
-INSERT INTO gifi (accno,description) VALUES ('4806', 'Wartungskosten für Hard-u.Software');
-INSERT INTO gifi (accno,description) VALUES ('4809', 'Sonstige Reparaturen u.Instandhalt.');
-INSERT INTO gifi (accno,description) VALUES ('4810', 'Mietleasing');
-INSERT INTO gifi (accno,description) VALUES ('4814', 'Gewerbesteuerlich zu berücks.Mietleasing §8GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4815', 'Kaufleasing');
-INSERT INTO gifi (accno,description) VALUES ('4820', 'AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts');
-INSERT INTO gifi (accno,description) VALUES ('4821', 'AfA a.Aufw.f.d.Währungsumst.a.Euro');
-INSERT INTO gifi (accno,description) VALUES ('4822', 'Abschreibungen a.immat.Vermögensgeg');
-INSERT INTO gifi (accno,description) VALUES ('4824', 'Abschreibung a.d.Geschäft-o.Firmenw');
-INSERT INTO gifi (accno,description) VALUES ('4826', 'Außerplan.AfA a.immat.Vermögensgeg.');
-INSERT INTO gifi (accno,description) VALUES ('4830', 'Abschreibungen auf Sachanlagen');
-INSERT INTO gifi (accno,description) VALUES ('4840', 'Außerplanmäßig Abschr.a.Sachanlagen');
-INSERT INTO gifi (accno,description) VALUES ('4850', 'Abschr.a.Sachanl.aufgr.steuerl.Sondervorschriften');
-INSERT INTO gifi (accno,description) VALUES ('4855', 'Sofortabschreibung GWG');
-INSERT INTO gifi (accno,description) VALUES ('4860', 'Abschreibungen auf aktivierte GWG');
-INSERT INTO gifi (accno,description) VALUES ('4865', 'Außerplanmäßige AFA auf aktivierte geringwertige WG');
-INSERT INTO gifi (accno,description) VALUES ('4870', 'Abschreibungen auf Finanzanlagen');
-INSERT INTO gifi (accno,description) VALUES ('4871', 'Abschreibungen a.Finanzanlagen 100%/50% n.abzugsfähig');
-INSERT INTO gifi (accno,description) VALUES ('4872', 'Abschreibungen an Mitunternehmerschaften §8 GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4873', 'Abschreibungen a.Finanzanlagen a.Grund steuerl.Sondervorschr.100%/50%n.abzf.');
-INSERT INTO gifi (accno,description) VALUES ('4874', 'Abschreibungen a.Finanzanlagen auf Grund steuerl.Sondervorschriften');
-INSERT INTO gifi (accno,description) VALUES ('4875', 'Abschr.a.Wertp.d.Umlaufvermögens');
-INSERT INTO gifi (accno,description) VALUES ('4876', 'Abschr.a.Wertpapiere d.Umlaufverm. 100%/50% n.abzugsf.');
-INSERT INTO gifi (accno,description) VALUES ('4879', 'Vorwegnahme künftiger Wertschwank.b.Wertpap.d.Umlaufvermögens');
-INSERT INTO gifi (accno,description) VALUES ('4880', 'Abschreibungen auf Umlaufverm. o.Wertpapiere (soweit unübl.Höhe');
-INSERT INTO gifi (accno,description) VALUES ('4882', 'Abschreibungen a.Umlaufverm.,steuerrechtl. bedingt (soweit unübl.Höhe');
-INSERT INTO gifi (accno,description) VALUES ('4885', 'Vorwegnahme künft.Wertschwank.i.Umlaufverm.außer Vorräte u.Wertpap.d.UV');
-INSERT INTO gifi (accno,description) VALUES ('4886', 'Abschr.a.UV außer Vorräte u.Wertpap.d.UV (soweit übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('4887', 'Abschr.a.UV steuerrechtl.bedingt(soweit übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('4890', 'Vorwegnahme künft.Wertschwank. i.UV (soweit übliche Höhe');
-INSERT INTO gifi (accno,description) VALUES ('4900', 'Sonstige betriebliche Aufwendungen');
-INSERT INTO gifi (accno,description) VALUES ('4905', 'Sons.Aufw.betriebl. und regelmäßig');
-INSERT INTO gifi (accno,description) VALUES ('4909', 'Fremdleistungen');
-INSERT INTO gifi (accno,description) VALUES ('4910', 'Porto');
-INSERT INTO gifi (accno,description) VALUES ('4920', 'Telefon');
-INSERT INTO gifi (accno,description) VALUES ('4925', 'Telefax');
-INSERT INTO gifi (accno,description) VALUES ('4930', 'Bürobedarf');
-INSERT INTO gifi (accno,description) VALUES ('4940', 'Zeitschriften, Bücher');
-INSERT INTO gifi (accno,description) VALUES ('4945', 'Fortbildungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4946', 'Freiwillige Sozialleistungen');
-INSERT INTO gifi (accno,description) VALUES ('4948', 'Vergütungen an freiberufl.Mitunternehmer §15EStG');
-INSERT INTO gifi (accno,description) VALUES ('4949', 'Haftungsvergütung an Mitunternehmer §15EStG');
-INSERT INTO gifi (accno,description) VALUES ('4950', 'Rechts- und Beratungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4955', 'Buchführungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4957', 'Abschluß- und Prüfungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4960', 'Mieten für Einrichtungen');
-INSERT INTO gifi (accno,description) VALUES ('4968', 'Gewerbesteuerl.zu berückst.Miete f.Einricht.§8GewStG');
-INSERT INTO gifi (accno,description) VALUES ('4969', 'Aufwend.f.Abraum-u.Abfallbeseitigung');
-INSERT INTO gifi (accno,description) VALUES ('4970', 'Nebenkosten des Geldverkehrs');
-INSERT INTO gifi (accno,description) VALUES ('4975', 'Aufwend.a.Anteilen an Kap.Ges.100%/50% n.abzugsf.(inländ.Kap.Ges.');
-INSERT INTO gifi (accno,description) VALUES ('4976', 'Aufwend.a.d.Veräußerung v.Anteilen an Kap.Ges.100%/50% n.abzugsf.');
-INSERT INTO gifi (accno,description) VALUES ('4980', 'Betriebsbedarf');
-INSERT INTO gifi (accno,description) VALUES ('4985', 'Werkzeuge und Kleingeräte');
-INSERT INTO gifi (accno,description) VALUES ('4990', 'Kalkulatorischer Unternehmerlohn');
-INSERT INTO gifi (accno,description) VALUES ('4992', 'Kalkulatorische Zinsen');
-INSERT INTO gifi (accno,description) VALUES ('4993', 'Kalkulatorische Aschreibungen');
-INSERT INTO gifi (accno,description) VALUES ('4994', 'Kalkulatorische Wagnisse');
-INSERT INTO gifi (accno,description) VALUES ('4995', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter');
-INSERT INTO gifi (accno,description) VALUES ('4996', 'Herstellungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4997', 'Verwaltungskosten');
-INSERT INTO gifi (accno,description) VALUES ('4998', 'Vertriebskosten');
-INSERT INTO gifi (accno,description) VALUES ('7000', 'Unfertige Erzeu.unfert.Leistungen (Bestand)');
-INSERT INTO gifi (accno,description) VALUES ('7050', 'Unfertige Erzeugnisse (Bestand)');
-INSERT INTO gifi (accno,description) VALUES ('7080', 'Unfertige Leistungen (Bestand)');
-INSERT INTO gifi (accno,description) VALUES ('7090', 'In Ausführung befindl. Bauaufträge');
-INSERT INTO gifi (accno,description) VALUES ('7095', 'In Arbeit befindliche Aufträge');
-INSERT INTO gifi (accno,description) VALUES ('7100', 'Fertige Erzeugnisse und Waren(Bestand)');
-INSERT INTO gifi (accno,description) VALUES ('7110', 'Fertige Erzeugnisse (Bestand)');
-INSERT INTO gifi (accno,description) VALUES ('7140', 'Waren (Bestand)');
-INSERT INTO gifi (accno,description) VALUES ('8100', 'Steuerfreie Umsätze §4Nr.8ff UstG');
-INSERT INTO gifi (accno,description) VALUES ('8110', 'Sonstige steuerfreie Umsätze Inland');
-INSERT INTO gifi (accno,description) VALUES ('8120', 'Steuerfreie Umsätze §4Nr.1a UstG');
-INSERT INTO gifi (accno,description) VALUES ('8125', 'Steuerfrei innergem. Lieferungen §41bUStG');
-INSERT INTO gifi (accno,description) VALUES ('8130', 'Liefe.d.1.Abnehm.bei innergem.Dreiecksg §25b2UStG');
-INSERT INTO gifi (accno,description) VALUES ('8135', 'Steuerfr.innergem.Lief.v.Neufahrz.an Abn.o.USt-Ident-Nr.');
-INSERT INTO gifi (accno,description) VALUES ('8140', 'Steuerfreie Umsätze Offshore usw.');
-INSERT INTO gifi (accno,description) VALUES ('8150', 'Sonstige steuerfreie Umsätze §42-7UStG');
-INSERT INTO gifi (accno,description) VALUES ('8196', 'Erlöse aus Geldspielautomaten 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8200', 'Erlöse');
-INSERT INTO gifi (accno,description) VALUES ('8300', 'Erlöse 7%USt');
-INSERT INTO gifi (accno,description) VALUES ('8310', 'Erlöse Inland stpfl. EG-Lieferung7%');
-INSERT INTO gifi (accno,description) VALUES ('8315', 'Erlös Inland stpfl.EG-Lieferung 16%');
-INSERT INTO gifi (accno,description) VALUES ('8320', 'Erlöse aus im and.EG-Land steuerpfl.Lieferungen');
-INSERT INTO gifi (accno,description) VALUES ('8339', 'Erl.EG-Land stpfl.so.Leist.(0-Regl)');
-INSERT INTO gifi (accno,description) VALUES ('8400', 'Erlöse 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8500', 'Provisionserlöse');
-INSERT INTO gifi (accno,description) VALUES ('8504', 'Provisionserlöse,steuerfrei (§4Nr.8ff.UStG)');
-INSERT INTO gifi (accno,description) VALUES ('8505', 'Provisionserlöse,steuerfrei (§4Nr.5UStG)');
-INSERT INTO gifi (accno,description) VALUES ('8506', 'Provisionserlöse 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8508', 'Provisionserlöse 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8520', 'Erlöse Abfallverwertung');
-INSERT INTO gifi (accno,description) VALUES ('8540', 'Erlös Leergut');
-INSERT INTO gifi (accno,description) VALUES ('8590', 'Verrechnete sons. Sachbezüge keine Waren');
-INSERT INTO gifi (accno,description) VALUES ('8591', 'Sachbezüge 7% Ust (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8595', 'Sachbezüge 16% Ust (Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8600', 'Sonstige Erlöse betriebl.u.regelmäß');
-INSERT INTO gifi (accno,description) VALUES ('8610', 'Verrechnete sonstige Sachbezüge');
-INSERT INTO gifi (accno,description) VALUES ('8611', 'Verr.sons.Sachbezüge 16%USt(Kfz-Gestellung)');
-INSERT INTO gifi (accno,description) VALUES ('8614', 'Verrechnete sons.Sachbezüge o. USt');
-INSERT INTO gifi (accno,description) VALUES ('8625', 'Sons. Erlöse betriebl.u.reg.steuerf');
-INSERT INTO gifi (accno,description) VALUES ('8650', 'Erlöse Zinsen und Diskotspesen');
-INSERT INTO gifi (accno,description) VALUES ('8630', 'Sonst.Erlöse betriebl.u.regelmäßig 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8640', 'Sonst.Erlöse betriebl.u.regelmäßig 16% USt');
-INSERT INTO gifi (accno,description) VALUES ('8660', 'Erlöse Zinsen u.Diskontspesen aus verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('8700', 'Erlösschmälerungen');
-INSERT INTO gifi (accno,description) VALUES ('8705', 'Erlösschmälerungen aus steuerfr.Umsätzen §4 Nr.1a UStG');
-INSERT INTO gifi (accno,description) VALUES ('8710', 'Erlösschmälerung 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8720', 'Erlösschmälerung 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8724', 'Erlösschmäler.a.stfrei.IG Lieferung');
-INSERT INTO gifi (accno,description) VALUES ('8725', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt');
-INSERT INTO gifi (accno,description) VALUES ('8726', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt');
-INSERT INTO gifi (accno,description) VALUES ('8727', 'Erlösschmä.and.EG Land stpfl.Liefer');
-INSERT INTO gifi (accno,description) VALUES ('8729', 'Erlösschmälerungen aus im Inland steuerpfl.EG-Lief.15% USt');
-INSERT INTO gifi (accno,description) VALUES ('8730', 'Gewährte Skonti');
-INSERT INTO gifi (accno,description) VALUES ('8731', 'Gewährte Skonti 7% USt');
-INSERT INTO gifi (accno,description) VALUES ('8735', 'Gewährte Skonti 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8740', 'Gewährte Boni');
-INSERT INTO gifi (accno,description) VALUES ('8750', 'Gewährte Boni 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8760', 'Gewährte Boni 16% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8770', 'Gewährte Rabatte');
-INSERT INTO gifi (accno,description) VALUES ('8780', 'Gewährte Rabatte 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8790', 'Gewährte Rabatte 16% Ust.');
-INSERT INTO gifi (accno,description) VALUES ('8800', 'Erlöse aus Anlagenverkäufen');
-INSERT INTO gifi (accno,description) VALUES ('8801', 'Erlöse aus Anlagenverkäufen Sachanl.verm.b.Buchverl.16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('8817', 'Erlöse aus Verkäufen immat.VG (bei Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('8818', 'Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('8819', 'Erlöse aus Verkäufen Finanzanl.100%/50% nicht abzugsf.(b.Buchverlust)');
-INSERT INTO gifi (accno,description) VALUES ('8820', 'Erlöse aus Anlageverkäufen Sachanl.verm.b.Buchgewinn16%Ust');
-INSERT INTO gifi (accno,description) VALUES ('8829', 'Erl.a.Anlagenverk.bei Buchgewinn');
-INSERT INTO gifi (accno,description) VALUES ('8837', 'Erlöse aus Verk.immat.VG (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8838', 'Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8839', 'Erlöse aus Verkäufen Finanzanlagen 100%/50% steuerfrei (bei Buchgewinn)');
-INSERT INTO gifi (accno,description) VALUES ('8900', 'Unentgeldliche Wertabgaben');
-INSERT INTO gifi (accno,description) VALUES ('8905', 'Entnahme v. Gegenst.o.USt.');
-INSERT INTO gifi (accno,description) VALUES ('8910', 'Entnahme des Untern.f.Zwecke ausserh.d.Untern 16%(Waren)');
-INSERT INTO gifi (accno,description) VALUES ('8915', 'Entnah.d.Untern.f.Zwecke ausserh.d.Untern.7%USt');
-INSERT INTO gifi (accno,description) VALUES ('8919', 'Entnahme durch den Untern.f.Zwecke außerhalb d.Untern.(Waren)o.USt');
-INSERT INTO gifi (accno,description) VALUES ('8920', 'Verw.v.Gegens.f.Zwecke ausserh.d.Untern.16%USt.');
-INSERT INTO gifi (accno,description) VALUES ('8924', 'Verwendung v.Gegenständen f.Zwecke außerhalb d.Untern.o.USt.');
-INSERT INTO gifi (accno,description) VALUES ('8925', 'Unentgeldl.Erbring.sons.Leis.16%USt');
-INSERT INTO gifi (accno,description) VALUES ('8929', 'Unentgeltliche Erbringung einer sonst.Leistung o.USt.');
-INSERT INTO gifi (accno,description) VALUES ('8930', 'Verwendung v.Gegenst.f.Zwecke außerhalb d.Unternehmens 7% USt.');
-INSERT INTO gifi (accno,description) VALUES ('8932', 'Unentgelt.Erbring.sons.Leist. 7%Ust');
-INSERT INTO gifi (accno,description) VALUES ('8935', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8939', 'Unentgeldl.Zuw.v.Gegens.ohne Ust');
-INSERT INTO gifi (accno,description) VALUES ('8940', 'Unentgeltl.Zuw.v Waren 16% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8945', 'Unentgeltl.Zuw.von Waren 7% Ust');
-INSERT INTO gifi (accno,description) VALUES ('8949', 'Unentgeltl.Zuwendung v.Waren o.USt.');
-INSERT INTO gifi (accno,description) VALUES ('8950', 'Nicht steuerbare Umsätze');
-INSERT INTO gifi (accno,description) VALUES ('8955', 'Umsatzsteuervergütungen');
-INSERT INTO gifi (accno,description) VALUES ('8960', 'Bestandsveränderung-unfertige Erzeu');
-INSERT INTO gifi (accno,description) VALUES ('8970', 'Bestandsveränderung-unfertige Leist');
-INSERT INTO gifi (accno,description) VALUES ('8975', 'Bestandsverä.i.Ausfü.befi.Bauaufträ');
-INSERT INTO gifi (accno,description) VALUES ('8977', 'Bestandsverä.i.Arbeit befindl.Auftr');
-INSERT INTO gifi (accno,description) VALUES ('8980', 'Bestandsverä.fertige Erzeugnisse');
-INSERT INTO gifi (accno,description) VALUES ('8990', 'Andere aktivierte Eigenleistungen');
-INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenverträge,Sachkonten');
-INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenverträge,Debitoren');
-INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenverträge,Kreditoren');
-INSERT INTO gifi (accno,description) VALUES ('9060', 'Offene Posten aus 1990');
-INSERT INTO gifi (accno,description) VALUES ('9069', 'Offene Posten aus 1999');
-INSERT INTO gifi (accno,description) VALUES ('9070', 'Offene Posten aus 2000');
-INSERT INTO gifi (accno,description) VALUES ('9071', 'Offene Posten aus 2001');
-INSERT INTO gifi (accno,description) VALUES ('9072', 'Offene Posten aus 2002');
-INSERT INTO gifi (accno,description) VALUES ('9090', 'Summenvortragskonto');
-INSERT INTO gifi (accno,description) VALUES ('9220', 'Gezeichnetes kapital in DM');
-INSERT INTO gifi (accno,description) VALUES ('9221', 'Gezeichnetes Kapital in Euro');
-INSERT INTO gifi (accno,description) VALUES ('9229', 'Gegenkonto zu 9220-9221');
-INSERT INTO gifi (accno,description) VALUES ('9230', 'Baukostenzuschüsse');
-INSERT INTO gifi (accno,description) VALUES ('9232', 'Investitionszulagen');
-INSERT INTO gifi (accno,description) VALUES ('9234', 'Investitionszuschüsse');
-INSERT INTO gifi (accno,description) VALUES ('9240', 'Investitionsverbindlichkeiten bei den Leistungsvblk.');
-INSERT INTO gifi (accno,description) VALUES ('9241', 'Investitionsvblk.aus Sachanlagenkäufen b.Leistungsvblk.');
-INSERT INTO gifi (accno,description) VALUES ('9242', 'Investitionsvblk.aus Käufen v.immat.VG bei Leistungsvblk.');
-INSERT INTO gifi (accno,description) VALUES ('9243', 'Investitionsvblk.aus Käufen v.Finanzanlagen bei Leistungsvblk.');
-INSERT INTO gifi (accno,description) VALUES ('9244', 'Gegenkonto zu Konten 9240-43');
-INSERT INTO gifi (accno,description) VALUES ('9245', 'Forde.a.Sachanlageverk.b.Sonst.VG');
-INSERT INTO gifi (accno,description) VALUES ('9246', 'Ford.a.Verk.immat.VG b.sonst.VG');
-INSERT INTO gifi (accno,description) VALUES ('9247', 'Ford.a.Verk.v.Finanzanlagen b.sonst.VG');
-INSERT INTO gifi (accno,description) VALUES ('9249', 'Gegenkonto zu Konten 9245-47');
-INSERT INTO gifi (accno,description) VALUES ('9250', 'Eigenkapitalersetzende Gesellschafterdarlehen');
-INSERT INTO gifi (accno,description) VALUES ('9255', 'Ungesicherte Gesellschafterdarl.m.Restlaufz. größer als 5 Jahre');
-INSERT INTO gifi (accno,description) VALUES ('9259', 'Gegenkonto zu 9250 und 9255');
-INSERT INTO gifi (accno,description) VALUES ('9260', 'Kurzfristige Rückstellung');
-INSERT INTO gifi (accno,description) VALUES ('9262', 'Mittelfristige Rückstellung');
-INSERT INTO gifi (accno,description) VALUES ('9264', 'Langfristige Rückstellungen');
-INSERT INTO gifi (accno,description) VALUES ('9269', 'Gegenkonto zu Konten 9260-9268');
-INSERT INTO gifi (accno,description) VALUES ('9270', 'Gegenkonto zu 9271-9278 (Soll-Buchung)');
-INSERT INTO gifi (accno,description) VALUES ('9271', 'Vblk.aus der Begebung u.Übertragung v.Wechseln');
-INSERT INTO gifi (accno,description) VALUES ('9272', 'Vblk.a.d.Begebung u.Übertragung v.Wechseln gegenüb.verb.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('9273', 'Vblk.a.Bürgschaften,Wechseln-u.Scheckbürgschaften');
-INSERT INTO gifi (accno,description) VALUES ('9274', 'Vblk.a.Bürgschaften,Wechseln-u.Scheckbürgschaften geg.verb.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('9275', 'Vblk.aus Gewährleistungsverträgen');
-INSERT INTO gifi (accno,description) VALUES ('9276', 'Vblk.a.Gewährleistungsverträgen geg.verb.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('9277', 'Haftung aus der Bestellung v.Sicherheiten f.fremde Vblk.');
-INSERT INTO gifi (accno,description) VALUES ('9278', 'Haftung a.d.Bestellung v.Sicherh.f.fremde Vblk.geg.verb.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('9280', 'Gegenkonto zu 9281-9284');
-INSERT INTO gifi (accno,description) VALUES ('9281', 'Verpfl.a.Miet-und Leasinggesch.');
-INSERT INTO gifi (accno,description) VALUES ('9282', 'Verpfl.geg.verb.Unternehmen');
-INSERT INTO gifi (accno,description) VALUES ('9283', 'Andere Verpflichtungen gem. §285 Nr.3HGB');
-INSERT INTO gifi (accno,description) VALUES ('9284', 'And.Verpfl.gem.§285 3 HGB verb.Untern.');
-INSERT INTO gifi (accno,description) VALUES ('9290', 'Statistisches Konto steuerfreie Auslagen');
-INSERT INTO gifi (accno,description) VALUES ('9291', 'Gegenkonto zu 9290');
-INSERT INTO gifi (accno,description) VALUES ('9292', 'Statistisches Konto Fremdgeld');
-INSERT INTO gifi (accno,description) VALUES ('9293', 'Gegenkonto zu 9292');
-INSERT INTO gifi (accno,description) VALUES ('9880', 'Ausgleichsposten f.aktivierte eigene Anteile');
-INSERT INTO gifi (accno,description) VALUES ('9882', 'Ausgleichsposten f.aktivierte Bilanzierungshilfen');
+++ /dev/null
--- DATEV SKR04\r
--- IT Systems Service http://www.itsystemsservice.de\r
---\r
-INSERT INTO gifi (accno,description) VALUES ('0135', 'EDV-Software');\r
-INSERT INTO gifi (accno,description) VALUES ('0150', 'Geschäfts- oder Firmenwert');\r
-INSERT INTO gifi (accno,description) VALUES ('0240', 'Geschäftsbauten');\r
-INSERT INTO gifi (accno,description) VALUES ('0400', 'Techn.Anlagen und Maschinen');\r
-INSERT INTO gifi (accno,description) VALUES ('0440', 'Maschinen');\r
-INSERT INTO gifi (accno,description) VALUES ('0500', 'Betriebs- und Geschäftsausstattung');\r
-INSERT INTO gifi (accno,description) VALUES ('0510', 'Andere Anlagen');\r
-INSERT INTO gifi (accno,description) VALUES ('0520', 'PKW');\r
-INSERT INTO gifi (accno,description) VALUES ('0560', 'Sonst.Transportmittel');\r
-INSERT INTO gifi (accno,description) VALUES ('0620', 'Werkzeuge');\r
-INSERT INTO gifi (accno,description) VALUES ('0640', 'Ladeneinrichtung');\r
-INSERT INTO gifi (accno,description) VALUES ('0650', 'Büroeinrichtung');\r
-INSERT INTO gifi (accno,description) VALUES ('0670', 'Geringwertige Wirtschaftsg. b. 410 Euro');\r
-INSERT INTO gifi (accno,description) VALUES ('1000', 'Roh,-Hilfs,-und Betriebsstoffe');\r
-INSERT INTO gifi (accno,description) VALUES ('1140', 'Waren');\r
-INSERT INTO gifi (accno,description) VALUES ('1200', 'Ford. aus Lieferungen und Leistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('1215', 'Ford.a.LuL z.allg.USt-Satz');\r
-INSERT INTO gifi (accno,description) VALUES ('1216', 'Ford.a.LuL z.erm.USt.-Satz (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('1217', 'Ford.a.steuerfr.od.nicht steuerb.LuL (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('1218', 'Ford.a.LuL gem.§24UStG(EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('1219', 'Gegenkto. bei Aufteil.d.Ford.n.Steuers.(EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('1220', 'Ford.n.§11(1)2EStG f.§4/3 EStG');\r
-INSERT INTO gifi (accno,description) VALUES ('1248', 'Pauschalwertbe.z.Ford.bis1J.');\r
-INSERT INTO gifi (accno,description) VALUES ('1249', 'Pauschalwertbe.z.Ford.ueb1J.');\r
-INSERT INTO gifi (accno,description) VALUES ('1370', 'Durchlaufende Posten');\r
-INSERT INTO gifi (accno,description) VALUES ('1374', 'Fremdgeld');\r
-INSERT INTO gifi (accno,description) VALUES ('1400', 'Abziehbare Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('1401', 'Abziebare Vorsteuer 7%');\r
-INSERT INTO gifi (accno,description) VALUES ('1402', 'Abziehbare Vorsteuer aus EG-Erwerb');\r
-INSERT INTO gifi (accno,description) VALUES ('1403', 'Abziehbare Vorsteuer aus EG-Erwerb 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('1405', 'Abziehbare Vorsteuer 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('1407', 'Abziehb.Vorst.n.allgem.Durchschnittssätzen UStVA Kz.63');\r
-INSERT INTO gifi (accno,description) VALUES ('1408', 'Abziehbare Vorsteuer n.§13b UStG');\r
-INSERT INTO gifi (accno,description) VALUES ('1409', 'Abziehbare Vorsteuer n.§13b UStG 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('1433', 'Bezahlte Einfuhrumsatzsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('1460', 'Geldtransit');\r
-INSERT INTO gifi (accno,description) VALUES ('1480', 'Gegenkonto Vorsteuer §4/3 EStG');\r
-INSERT INTO gifi (accno,description) VALUES ('1481', 'Auflösung Vorst.a.Vorjahr §4/3 EStG');\r
-INSERT INTO gifi (accno,description) VALUES ('1482', 'Vorst.aus Investitionen §4/3 EStG');\r
-INSERT INTO gifi (accno,description) VALUES ('1484', 'abziehb.VorSt EU-Erwerb Neufzg.b.Lief. o. USt.Ident.Nr');\r
-INSERT INTO gifi (accno,description) VALUES ('1600', 'Kasse');\r
-INSERT INTO gifi (accno,description) VALUES ('1800', 'Bank');\r
-INSERT INTO gifi (accno,description) VALUES ('2100', 'Privatentnahmen allgemein');\r
-INSERT INTO gifi (accno,description) VALUES ('2150', 'Privatsteuern');\r
-INSERT INTO gifi (accno,description) VALUES ('2180', 'Privateinlagen');\r
-INSERT INTO gifi (accno,description) VALUES ('2200', 'Sonderausgaben beschränkt abzugsfähig');\r
-INSERT INTO gifi (accno,description) VALUES ('2230', 'Sonderausgaben unbeschr. abzugsfähig');\r
-INSERT INTO gifi (accno,description) VALUES ('2250', 'Zuwendungen, Spenden');\r
-INSERT INTO gifi (accno,description) VALUES ('2953', 'Satzungsm.Rücklagen 0% Vorbelast.EK02');\r
-INSERT INTO gifi (accno,description) VALUES ('3150', 'Verbindl.gegenüber Kreditinstituten');\r
-INSERT INTO gifi (accno,description) VALUES ('3151', '- Restlaufzeit b.1 Jahr');\r
-INSERT INTO gifi (accno,description) VALUES ('3160', '- Restlaufzeit 1 bis 5 Jahre');\r
-INSERT INTO gifi (accno,description) VALUES ('3170', '- Restlaufzeit grösser als 5 Jahre');\r
-INSERT INTO gifi (accno,description) VALUES ('3300', 'Verbindlichkeiten aus Lief.u.Leist.');\r
-INSERT INTO gifi (accno,description) VALUES ('3305', 'Vblk.a.LuL z.allg.Umsatzsteuersatz (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('3306', 'Vblk.a.LuL zum erm.Umsatzsteuersatz (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('3307', 'Vblk.a.LuL ohne Vorsteuer (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('3309', 'Gegenkonto 1605-1607 b.Aufteilung d.Vblk.n.Steuers.(EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('3800', 'Umsatzsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('3801', 'Umsatzsteuer 7%');\r
-INSERT INTO gifi (accno,description) VALUES ('3802', 'Umsatzsteuer aus EG-Erwerb');\r
-INSERT INTO gifi (accno,description) VALUES ('3803', 'Umsatzsteuer aus EG-Erwerb 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('3805', 'Umsatzsteuer 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('3817', 'Umsatzsteuer a.i.anderen EG-Land stpfl.Lieferungen');\r
-INSERT INTO gifi (accno,description) VALUES ('3820', 'Umsatzsteuer-Vorauszahlungen');\r
-INSERT INTO gifi (accno,description) VALUES ('3830', 'Umsatzsteuer-Vorauszahlungen 1/11');\r
-INSERT INTO gifi (accno,description) VALUES ('3833', 'Umsatzsteuer n.§13b UStG');\r
-INSERT INTO gifi (accno,description) VALUES ('3841', 'Umsatzsteuer Vorjahr');\r
-INSERT INTO gifi (accno,description) VALUES ('3845', 'Umsatzsteuer frühere Jahre');\r
-INSERT INTO gifi (accno,description) VALUES ('4110', 'Sonstige steuerfreie Umsätze Inland');\r
-INSERT INTO gifi (accno,description) VALUES ('4120', 'Steuerfreie Umsätze §4Nr.1a UstG');\r
-INSERT INTO gifi (accno,description) VALUES ('4125', 'Steuerfrei innergem. Lieferungen §41bUStG');\r
-INSERT INTO gifi (accno,description) VALUES ('4130', 'Liefe.d.1.Abnehm.bei innergem.Dreiecksg §25b2UStG');\r
-INSERT INTO gifi (accno,description) VALUES ('4135', 'Steuerfr.innergem.Lief.v.Neufahrz.an Abn.o.USt-Ident-Nr.');\r
-INSERT INTO gifi (accno,description) VALUES ('4140', 'Steuerfreie Umsätze Offshore usw.');\r
-INSERT INTO gifi (accno,description) VALUES ('4150', 'Sonstige steuerfreie Umsätze §42-7UStG');\r
-INSERT INTO gifi (accno,description) VALUES ('4180', 'Erlöse,die mit den Durchschnittssätzen d.§24UStG vers.werd.');\r
-INSERT INTO gifi (accno,description) VALUES ('4185', 'Erlöse als Kleinunternehmer i.S.d.§19(1)UStG');\r
-INSERT INTO gifi (accno,description) VALUES ('4200', 'Erlöse');\r
-INSERT INTO gifi (accno,description) VALUES ('4300', 'Erlöse 7%USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4310', 'Erlöse Inland stpfl. EG-Lieferung7%');\r
-INSERT INTO gifi (accno,description) VALUES ('4315', 'Erlös Inland stpfl.EG-Lieferung 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('4320', 'Erlöse aus im and.EG-Land steuerpfl.Lieferungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4400', 'Erlöse 16% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4500', 'Provisionserlöse');\r
-INSERT INTO gifi (accno,description) VALUES ('4504', 'Provisionserlöse,steuerfrei (§4Nr.8ff.UStG)');\r
-INSERT INTO gifi (accno,description) VALUES ('4505', 'Provisionserlöse,steuerfrei (§4Nr.5UStG)');\r
-INSERT INTO gifi (accno,description) VALUES ('4506', 'Provisionserlöse 7% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4508', 'Provisionserlöse 16% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4510', 'Erlöse Abfallverwertung');\r
-INSERT INTO gifi (accno,description) VALUES ('4520', 'Erlös Leergut');\r
-INSERT INTO gifi (accno,description) VALUES ('4580', 'Erlöse zum allg.Umsatzsteuersatz (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('4581', 'Erlöse zum ermä.Umsatzsteuersatz (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('4582', 'Erlöse steuerfrei u.nicht steuerbar (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('4589', 'Gegenkonto 8580-8582 b.Aufteilung d.Erlöse n.Steuersätzen(EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('4600', 'Unentgeldliche Wertabgaben');\r
-INSERT INTO gifi (accno,description) VALUES ('4605', 'Entnahme v. Gegenst.o.USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4610', 'Entnah.d.Untern.f.Zwecke ausserh.d.Untern.7%USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4619', 'Entnahme durch den Untern.f.Zwecke außerhalb d.Untern.(Waren)o.USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4620', 'Entnahme des Untern.f.Zwecke ausserh.d.Untern 16%(Waren)');\r
-INSERT INTO gifi (accno,description) VALUES ('4630', 'Verwendung v.Gegenst.f.Zwecke außerhalb d.Unternehmens 7% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4639', 'Verwendung v.Gegenständen f.Zwecke außerhalb d.Untern.o.USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4640', 'Verw.v.Gegens.f.Zwecke ausserh.d.Untern.16%USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4645', 'Verwend.v.Gegenst.f.Zwecke außerh.d.Untern.16%USt(Kfz-Nutzung)');\r
-INSERT INTO gifi (accno,description) VALUES ('4646', 'Verwend.f.Gegenst.f.Zwecke außerh.d.Untern.16%USt(Telefonnutzung)');\r
-INSERT INTO gifi (accno,description) VALUES ('4660', 'Unentgeldl.Erbring.sons.Leis.16%USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4670', 'Unentgeltl.Zuw.v Waren 7% Ust');\r
-INSERT INTO gifi (accno,description) VALUES ('4679', 'Unentgeltl.Zuwendung v.Waren o.USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4680', 'Unentgeltl.Zuw.von Waren 16% Ust');\r
-INSERT INTO gifi (accno,description) VALUES ('4686', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust');\r
-INSERT INTO gifi (accno,description) VALUES ('4689', 'Unentgeldl.Zuw.v.Gegens.ohne Ust');\r
-INSERT INTO gifi (accno,description) VALUES ('4690', 'Nicht steuerbare Umsätze');\r
-INSERT INTO gifi (accno,description) VALUES ('4695', 'Umsatzsteuervergütungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4700', 'Erlösschmälerungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4705', 'Erlösschmälerungen aus steuerfr.Umsätzen §4 Nr.1a UStG');\r
-INSERT INTO gifi (accno,description) VALUES ('4710', 'Erlösschmälerung 7% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4720', 'Erlösschmälerung 16% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4724', 'Erlösschmäler.a.stfrei.IG Lieferung');\r
-INSERT INTO gifi (accno,description) VALUES ('4725', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4726', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4727', 'Erlösschmä.and.EG Land stpfl.Liefer');\r
-INSERT INTO gifi (accno,description) VALUES ('4729', 'Erlösschmälerungen aus im Inland steuerpfl.EG-Lief.15% USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4731', 'Gewährte Skonti 7% USt');\r
-INSERT INTO gifi (accno,description) VALUES ('4735', 'Gewährte Skonti 16% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4750', 'Gewährte Boni 7% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4760', 'Gewährte Boni 16% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4780', 'Gewährte Rabatte 7% USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('4790', 'Gewährte Rabatte 16% Ust.');\r
-INSERT INTO gifi (accno,description) VALUES ('4800', 'Bestandsverä.fertige Erzeugnisse');\r
-INSERT INTO gifi (accno,description) VALUES ('4810', 'Bestandsveränderung-unfertige Erzeu');\r
-INSERT INTO gifi (accno,description) VALUES ('4815', 'Bestandsveränderung-unfertige Leist');\r
-INSERT INTO gifi (accno,description) VALUES ('4820', 'Andere aktivierte Eigenleistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4830', 'Sonstige Erträge');\r
-INSERT INTO gifi (accno,description) VALUES ('4835', 'Sonstige Erlöse betriebl.u.regelmäß');\r
-INSERT INTO gifi (accno,description) VALUES ('4837', 'Betriebsfremde Erträge nichtaußerorden');\r
-INSERT INTO gifi (accno,description) VALUES ('4840', 'Erträge aus Kursdifferenzen');\r
-INSERT INTO gifi (accno,description) VALUES ('4844', 'Erlöse a.Verk.Sachanlagen steuerfrei§4Nr.1aUStG(b.Buchverlust)');\r
-INSERT INTO gifi (accno,description) VALUES ('4845', 'Erlöse aus Verk.Sachanlagevermögen16% USt (bei Buchverlust)');\r
-INSERT INTO gifi (accno,description) VALUES ('4848', 'Erlöse a.Verk.Sachanlagen steuerfrei§4Nr.1bUStG(b.Buchverlust)');\r
-INSERT INTO gifi (accno,description) VALUES ('4849', 'Erlöse aus Anlagenverkäufen');\r
-INSERT INTO gifi (accno,description) VALUES ('4860', 'Grundstückserträge');\r
-INSERT INTO gifi (accno,description) VALUES ('4900', 'Erträge aus Abgang von AV-Gegenständen');\r
-INSERT INTO gifi (accno,description) VALUES ('4905', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm');\r
-INSERT INTO gifi (accno,description) VALUES ('4910', 'Ertrag a.d.Zuschreib.d.Anlagevermög');\r
-INSERT INTO gifi (accno,description) VALUES ('4915', 'Ertr.a.Zuschreib.d.Umlaufvermögens');\r
-INSERT INTO gifi (accno,description) VALUES ('4920', 'Ertr.a.Herabsetzung d.PWB zu Forderungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4925', 'Ertr. aus abgeschriebenen Forderung');\r
-INSERT INTO gifi (accno,description) VALUES ('4930', 'Ertr.a.d.Auflösung v.Rückstellungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4934', 'Erträge a.d.Auflösung v.SoPo m.Rücklageant.(Exitenzgründungszusch.');\r
-INSERT INTO gifi (accno,description) VALUES ('4939', 'Erträge Aufl. Sopo m.R.(Ansparafa)');\r
-INSERT INTO gifi (accno,description) VALUES ('4941', 'Sachbezüge 7% Ust (Waren)');\r
-INSERT INTO gifi (accno,description) VALUES ('4945', 'Sachbezüge 16% Ust (Waren)');\r
-INSERT INTO gifi (accno,description) VALUES ('4946', 'Verrechnete sons. Sachbezüge keine Waren');\r
-INSERT INTO gifi (accno,description) VALUES ('4960', 'Periodenfremde Erträge nicht außero');\r
-INSERT INTO gifi (accno,description) VALUES ('4970', 'Versicherungsentschädigungen');\r
-INSERT INTO gifi (accno,description) VALUES ('4981', 'Steuerfr.Erträge a.d.Auflös.v.SoPo m.Rücklageanteil');\r
-INSERT INTO gifi (accno,description) VALUES ('4982', 'Sonst.steuerfreie Betriebseinnahmen');\r
-INSERT INTO gifi (accno,description) VALUES ('5190', 'Energiestoffe (Fertigung)');\r
-INSERT INTO gifi (accno,description) VALUES ('5300', 'Wareneingang 7% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5400', 'Wareneingang 16% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5420', 'Innergemein.Erwerb 7% VorSt u. Ust');\r
-INSERT INTO gifi (accno,description) VALUES ('5425', 'Innergem.Erwerb 16% VorSt u. Ust');\r
-INSERT INTO gifi (accno,description) VALUES ('5440', 'Innergem.Erwerb v.Neufahrz.v.Lief.o.USt.Identnr.16%VSt.u.16%USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('5550', 'Steuerfreier innergem.Erwerb');\r
-INSERT INTO gifi (accno,description) VALUES ('5559', 'Steuerfreie Einfuhren');\r
-INSERT INTO gifi (accno,description) VALUES ('5580', 'Wareneinkauf z.allg.Umsatzsteuersatz (EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('5581', 'Wareneinkauf z.erm.Umsatzsteuersatz(EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('5582', 'Wareneinkauf ohne Vorsteuerabzug(EÜR)');\r
-INSERT INTO gifi (accno,description) VALUES ('5589', 'Gegenkto.3580-3582 b.Aufteilung d.WE n.Steuersätzen(EüR)');\r
-INSERT INTO gifi (accno,description) VALUES ('5600', 'Nicht abziehbare Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5610', 'Nicht abziehb.Vorsteuer 7%');\r
-INSERT INTO gifi (accno,description) VALUES ('5650', 'Nicht abziehb.Vorsteuer 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('5731', 'Erhaltene Skonti 7% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5735', 'Erhaltene Skonti 16% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5750', 'Erhaltene Boni 7% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5760', 'Erhaltene Boni 16% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5780', 'Erhaltene Rabatte 7% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5790', 'Erhaltene Rabatte 16% Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('5800', 'Bezugsnebenkosten');\r
-INSERT INTO gifi (accno,description) VALUES ('5820', 'Leergut');\r
-INSERT INTO gifi (accno,description) VALUES ('5840', 'Zölle und Einfuhrabgaben');\r
-INSERT INTO gifi (accno,description) VALUES ('5860', 'Verrechnete Stoffkosten');\r
-INSERT INTO gifi (accno,description) VALUES ('5880', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren');\r
-INSERT INTO gifi (accno,description) VALUES ('5900', 'Fremdleistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('5915', 'Leist.v.ausländ.Untern. 7% VSt.u.7%USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('5925', 'Leist.v.ausländ.Untern. 16% VSt.u.16%USt.');\r
-INSERT INTO gifi (accno,description) VALUES ('6010', 'Löhne');\r
-INSERT INTO gifi (accno,description) VALUES ('6020', 'Gehälter');\r
-INSERT INTO gifi (accno,description) VALUES ('6026', 'Tantiemen');\r
-INSERT INTO gifi (accno,description) VALUES ('6027', 'Geschäftsführergehälter');\r
-INSERT INTO gifi (accno,description) VALUES ('6030', 'Aushilfslöhne');\r
-INSERT INTO gifi (accno,description) VALUES ('6040', 'Lohnsteuer für Aushilfe');\r
-INSERT INTO gifi (accno,description) VALUES ('6045', 'Bedienungsgelder');\r
-INSERT INTO gifi (accno,description) VALUES ('6050', 'Ehegattengehalt');\r
-INSERT INTO gifi (accno,description) VALUES ('6060', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.');\r
-INSERT INTO gifi (accno,description) VALUES ('6069', 'Pauschale Lohnsteuera.sons.Bezüge (z.B.Fahrtkostenzu)');\r
-INSERT INTO gifi (accno,description) VALUES ('6070', 'Krankengeldzuschüsse');\r
-INSERT INTO gifi (accno,description) VALUES ('6080', 'Vermögenswirksame Leistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6090', 'Fahrtkostenerst.Wohnung/Arbeitsstät');\r
-INSERT INTO gifi (accno,description) VALUES ('6110', 'Gesetzlich soziale Aufwendungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6120', 'Beiträge zur Berufsgenossenschaftr');\r
-INSERT INTO gifi (accno,description) VALUES ('6130', 'Freiwillig soziale Aufwendungen lohnsteuerfrei');\r
-INSERT INTO gifi (accno,description) VALUES ('6147', 'Pauschale Lohnsteuer auf sonst.Bezüge(z.B.Direktversicherung');\r
-INSERT INTO gifi (accno,description) VALUES ('6200', 'Abschreibungen a.immat.Vermögensgeg');\r
-INSERT INTO gifi (accno,description) VALUES ('6205', 'Abschreibung a.d.Geschäft-o.Firmenw');\r
-INSERT INTO gifi (accno,description) VALUES ('6210', 'Außerplan.AfA a.immat.Vermögensgeg.');\r
-INSERT INTO gifi (accno,description) VALUES ('6220', 'Abschreibungen auf Sachanlagen');\r
-INSERT INTO gifi (accno,description) VALUES ('6221', 'Abschreibung auf Gebäude');\r
-INSERT INTO gifi (accno,description) VALUES ('6222', 'Abschreibungen auf Kfz');\r
-INSERT INTO gifi (accno,description) VALUES ('6230', 'Außerplanmäßig Abschr.a.Sachanlagen');\r
-INSERT INTO gifi (accno,description) VALUES ('6231', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA bei Gebäuden');\r
-INSERT INTO gifi (accno,description) VALUES ('6232', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA des Kfz');\r
-INSERT INTO gifi (accno,description) VALUES ('6233', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA sonst.WG');\r
-INSERT INTO gifi (accno,description) VALUES ('6240', 'Abschr.a.Sachanl.aufgr.steuerl.Sondervorschriften');\r
-INSERT INTO gifi (accno,description) VALUES ('6241', 'Sonderabschreibung nach §7g(1)u.(2)EStG (ohne Kfz)');\r
-INSERT INTO gifi (accno,description) VALUES ('6242', 'Sonderabschreibung n.§7g(1)u.(2)EStG (für Kfz)');\r
-INSERT INTO gifi (accno,description) VALUES ('6250', 'Kaufleasing');\r
-INSERT INTO gifi (accno,description) VALUES ('6260', 'Sofortabschreibung GWG');\r
-INSERT INTO gifi (accno,description) VALUES ('6262', 'Abschreibungen auf aktivierte GWG');\r
-INSERT INTO gifi (accno,description) VALUES ('6270', 'Abschreibungen auf Finanzanlagen');\r
-INSERT INTO gifi (accno,description) VALUES ('6275', 'Abschr.a.Wertp.d.Umlaufvermögens');\r
-INSERT INTO gifi (accno,description) VALUES ('6280', 'Forderungsverlust-übliche Höhe');\r
-INSERT INTO gifi (accno,description) VALUES ('6281', 'Forderungsverluste 7% USt.(übliche Höhe');\r
-INSERT INTO gifi (accno,description) VALUES ('6285', 'Forderungsverluste 16% USt.(übliche Höhe');\r
-INSERT INTO gifi (accno,description) VALUES ('6300', 'Sonstige betriebliche Aufwendungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6303', 'Fremdleistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6304', 'Sons.Aufw.betriebl. und regelmäßig');\r
-INSERT INTO gifi (accno,description) VALUES ('6305', 'Raumkosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6310', 'Miete');\r
-INSERT INTO gifi (accno,description) VALUES ('6315', 'Pacht');\r
-INSERT INTO gifi (accno,description) VALUES ('6320', 'Heizung');\r
-INSERT INTO gifi (accno,description) VALUES ('6325', 'Gas,Strom, Wasser');\r
-INSERT INTO gifi (accno,description) VALUES ('6330', 'Reinigung');\r
-INSERT INTO gifi (accno,description) VALUES ('6335', 'Instandhaltung betrieb.Räume');\r
-INSERT INTO gifi (accno,description) VALUES ('6338', 'Instandhaltung betrieb.Räume nicht Betriebsverm.');\r
-INSERT INTO gifi (accno,description) VALUES ('6343', 'Abgaben f.betrieb.genutz.Grundbesitz nicht Betriebsverm.');\r
-INSERT INTO gifi (accno,description) VALUES ('6345', 'Sonstige Raumkosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6348', 'Aufwend.f.ein häusliches Arbeitszimmer(abziehb.Anteil)');\r
-INSERT INTO gifi (accno,description) VALUES ('6349', 'Aufwend.f.ein häusliches Arbeitszimmer(nicht abziehb.Anteil)');\r
-INSERT INTO gifi (accno,description) VALUES ('6350', 'Grundstücksaufwendungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6390', 'Zuwend.,Spenden,steuerlich n.abziehbar');\r
-INSERT INTO gifi (accno,description) VALUES ('6358', 'Gründstücksaufwend.f.Gebäude,die nicht z.Betriebsverm.gehören');\r
-INSERT INTO gifi (accno,description) VALUES ('6400', 'Versicherungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6405', 'Versicherungen f.Gebäude,die zum BV gehören');\r
-INSERT INTO gifi (accno,description) VALUES ('6420', 'Beiträge');\r
-INSERT INTO gifi (accno,description) VALUES ('6430', 'Sonstige Abgaben');\r
-INSERT INTO gifi (accno,description) VALUES ('6436', 'Steuerl.abzugs.Verspätungszuschl.u.Zwangsgelder');\r
-INSERT INTO gifi (accno,description) VALUES ('6437', 'Steuerl.n.abzugsf.Verspätungszuschläge u.Zwangsgelder');\r
-INSERT INTO gifi (accno,description) VALUES ('6440', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes');\r
-INSERT INTO gifi (accno,description) VALUES ('6460', 'Rep.u.Instandhaltungen v.techn.Anlagen u.Maschinen');\r
-INSERT INTO gifi (accno,description) VALUES ('6470', 'Rep.u.Instandhaltungen v.and.Anlagen u.Betriebs-u.Geschäftsausst.');\r
-INSERT INTO gifi (accno,description) VALUES ('6490', 'Sonstige Reparaturen u.Instandhalt.');\r
-INSERT INTO gifi (accno,description) VALUES ('6495', 'Wartungskosten für Hard-u.Software');\r
-INSERT INTO gifi (accno,description) VALUES ('6498', 'Mietleasing');\r
-INSERT INTO gifi (accno,description) VALUES ('6499', 'Gewerbest.zu berücksicht.Mietleasing §8 GewStG');\r
-INSERT INTO gifi (accno,description) VALUES ('6500', 'Fahrzugkosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6520', 'Kfz-Versicherungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6530', 'Laufende Kfz-Betriebskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6540', 'Kfz-Reparaturen');\r
-INSERT INTO gifi (accno,description) VALUES ('6550', 'Garagenmiete');\r
-INSERT INTO gifi (accno,description) VALUES ('6560', 'Fremdfahrzeuge');\r
-INSERT INTO gifi (accno,description) VALUES ('6595', 'Fremdfahrzeugkosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6570', 'Sonstige Kfz-Kosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6580', 'Mautgebühren');\r
-INSERT INTO gifi (accno,description) VALUES ('6590', 'Fahrzeugkosten f.Kfz,die nicht zum BV gehören');\r
-INSERT INTO gifi (accno,description) VALUES ('6600', 'Werbekosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6610', 'Geschenke abzugsf.');\r
-INSERT INTO gifi (accno,description) VALUES ('6620', 'Geschenke nicht abzugsf.');\r
-INSERT INTO gifi (accno,description) VALUES ('6625', 'Geschenke ausschließl.betrieb.genut');\r
-INSERT INTO gifi (accno,description) VALUES ('6630', 'Repräsentationskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6640', 'Bewirtungskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6643', 'Aufmerksamkeiten');\r
-INSERT INTO gifi (accno,description) VALUES ('6644', 'Nicht abzugsfähige Bewirtungskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6645', 'Nicht abzugsfähige Betriebsausgaben');\r
-INSERT INTO gifi (accno,description) VALUES ('6650', 'Reisekosten Arbeitnehmer');\r
-INSERT INTO gifi (accno,description) VALUES ('6660', 'Reisekosten Arbeitn.Übernachtungsaufwand');\r
-INSERT INTO gifi (accno,description) VALUES ('6663', 'Reisekosten Arbeitn.m.Vorsteuerabzu f.öffentl.Verkehrsm.');\r
-INSERT INTO gifi (accno,description) VALUES ('6664', 'Reisekosten Arbeitn.Verpflegungmehr');\r
-INSERT INTO gifi (accno,description) VALUES ('6668', 'Kilometerentgelderstattung Arbeitnehmer');\r
-INSERT INTO gifi (accno,description) VALUES ('6670', 'Reisekosten Unternehmer');\r
-INSERT INTO gifi (accno,description) VALUES ('6673', 'Reisek.Untern.m.Vorsteuerabzug (f.öffentl.Verkehrsm.');\r
-INSERT INTO gifi (accno,description) VALUES ('6674', 'Reisekosten Untern.Verpflegungsmehr');\r
-INSERT INTO gifi (accno,description) VALUES ('6680', 'Reisekosten Untern.Übernachtungsauf');\r
-INSERT INTO gifi (accno,description) VALUES ('6688', 'Fahrten zw.Wohn.und Arbeitsstätte (nicht abziehb.Teil)');\r
-INSERT INTO gifi (accno,description) VALUES ('6689', 'Fahrten zw.Wohn.-und Arbeitsstätte (Haben)');\r
-INSERT INTO gifi (accno,description) VALUES ('6700', 'Kosten der Warenabgabe');\r
-INSERT INTO gifi (accno,description) VALUES ('6710', 'Verpackungsmaterial');\r
-INSERT INTO gifi (accno,description) VALUES ('6740', 'Ausgangsfracht');\r
-INSERT INTO gifi (accno,description) VALUES ('6760', 'Transportversicherung');\r
-INSERT INTO gifi (accno,description) VALUES ('6770', 'Verkaufsprovision');\r
-INSERT INTO gifi (accno,description) VALUES ('6780', 'Fremdarbeiten');\r
-INSERT INTO gifi (accno,description) VALUES ('6790', 'Aufwand für Gewährleistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6800', 'Porto');\r
-INSERT INTO gifi (accno,description) VALUES ('6805', 'Telefon');\r
-INSERT INTO gifi (accno,description) VALUES ('6810', 'Telefax');\r
-INSERT INTO gifi (accno,description) VALUES ('6815', 'Bürobedarf');\r
-INSERT INTO gifi (accno,description) VALUES ('6820', 'Zeitschriften, Bücher');\r
-INSERT INTO gifi (accno,description) VALUES ('6821', 'Fortbildungskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6822', 'Freiwillige Sozialleistungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6825', 'Rechts- und Beratungskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6827', 'Abschluß- und Prüfungskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6830', 'Buchführungskosten');\r
-INSERT INTO gifi (accno,description) VALUES ('6835', 'Mieten für Einrichtungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6840', 'Mieten für Einrichtungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6845', 'Werkzeuge und Kleingeräte');\r
-INSERT INTO gifi (accno,description) VALUES ('6850', 'Betriebsbedarf');\r
-INSERT INTO gifi (accno,description) VALUES ('6855', 'Nebenkosten des Geldverkehrs');\r
-INSERT INTO gifi (accno,description) VALUES ('6859', 'Aufwend.f.Abraum-u.Abfallbeseitigung');\r
-INSERT INTO gifi (accno,description) VALUES ('6860', 'Nicht abziehbare Vorsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('6865', 'Nicht abziehbare Vorsteuer 7%');\r
-INSERT INTO gifi (accno,description) VALUES ('6870', 'Nicht abziehbare Vorsteuer 16%');\r
-INSERT INTO gifi (accno,description) VALUES ('6880', 'Aufwendungen aus Kursdifferenzen');\r
-INSERT INTO gifi (accno,description) VALUES ('6895', 'Abgänge Sachanlagen Restbuchwert');\r
-INSERT INTO gifi (accno,description) VALUES ('6900', 'Verluste aus Anlagenabgang');\r
-INSERT INTO gifi (accno,description) VALUES ('6926', 'Einstellungen in SoPo m.Rücklageanteil (Ansparabschreibung');\r
-INSERT INTO gifi (accno,description) VALUES ('6928', 'Einstellungen in SoPo m.Rücklageanteil (Existenzgründungsrücklage');\r
-INSERT INTO gifi (accno,description) VALUES ('6960', 'Periodenfremde Aufwend.(soweit n.außerordentlich');\r
-INSERT INTO gifi (accno,description) VALUES ('6967', 'Betriebsfremde Aufwendungen soweit n.außerord.');\r
-INSERT INTO gifi (accno,description) VALUES ('6970', 'Kalkulatorischer Unternehmerlohn');\r
-INSERT INTO gifi (accno,description) VALUES ('6974', 'Kalkulatorische Zinsen');\r
-INSERT INTO gifi (accno,description) VALUES ('6976', 'Kalkulatorische Aschreibungen');\r
-INSERT INTO gifi (accno,description) VALUES ('6978', 'Kalkulatorische Wagnisse');\r
-INSERT INTO gifi (accno,description) VALUES ('6979', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter');\r
-INSERT INTO gifi (accno,description) VALUES ('7000', 'Erträge aus Beteiligungen');\r
-INSERT INTO gifi (accno,description) VALUES ('7100', 'Sonstige Zinsen und ähnliche Erträge');\r
-INSERT INTO gifi (accno,description) VALUES ('7120', 'Zinsähnliche Erträge');\r
-INSERT INTO gifi (accno,description) VALUES ('7130', 'Diskonterträge');\r
-INSERT INTO gifi (accno,description) VALUES ('7300', 'Zinsen und ähnl.Aufwendungen');\r
-INSERT INTO gifi (accno,description) VALUES ('7305', 'Zinsaufwendung-betriebliche Steuern §223aAO');\r
-INSERT INTO gifi (accno,description) VALUES ('7310', 'Zinsaufwendung f.kurzf.Verbindlichk');\r
-INSERT INTO gifi (accno,description) VALUES ('7320', 'Zinsaufwendung f.langf.Verbindlichk');\r
-INSERT INTO gifi (accno,description) VALUES ('7325', 'Zinsaufwend.f.Gebäude,die z.Betriebsvermögen gehören');\r
-INSERT INTO gifi (accno,description) VALUES ('7326', 'Zinsen zur Finanzierung Anlagevermögen');\r
-INSERT INTO gifi (accno,description) VALUES ('7330', 'Zinsähnliche Aufwendungen');\r
-INSERT INTO gifi (accno,description) VALUES ('7340', 'Diskontaufwendung');\r
-INSERT INTO gifi (accno,description) VALUES ('7400', 'Außerordentliche Erträge');\r
-INSERT INTO gifi (accno,description) VALUES ('7401', 'Außerordentliche Erträge finanzwirksam');\r
-INSERT INTO gifi (accno,description) VALUES ('7450', 'Außerordentliche Erträge nicht finanzwirksam');\r
-INSERT INTO gifi (accno,description) VALUES ('7500', 'Außerordentliche Aufwendung');\r
-INSERT INTO gifi (accno,description) VALUES ('7600', 'Körperschaftssteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7608', 'Solidaritätszuschlag');\r
-INSERT INTO gifi (accno,description) VALUES ('7609', 'Solidaritätszuschlag für Vorjahr');\r
-INSERT INTO gifi (accno,description) VALUES ('7610', 'Gewerbesteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7632', 'Kapitalertragssteuer 20%');\r
-INSERT INTO gifi (accno,description) VALUES ('7634', 'Anrechenb.Soli auf Kapitalertragssteuer 20%');\r
-INSERT INTO gifi (accno,description) VALUES ('7635', 'Zinsabschlagsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7638', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.');\r
-INSERT INTO gifi (accno,description) VALUES ('7640', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag');\r
-INSERT INTO gifi (accno,description) VALUES ('7642', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag');\r
-INSERT INTO gifi (accno,description) VALUES ('7644', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er');\r
-INSERT INTO gifi (accno,description) VALUES ('7650', 'Sonstige Betriebssteuern');\r
-INSERT INTO gifi (accno,description) VALUES ('7675', 'Verbrauchssteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7678', 'Ökosteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7680', 'Grundsteuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7684', 'Grundsteuer f.Gebäude,die nicht z.Betriebsvermögen geh');\r
-INSERT INTO gifi (accno,description) VALUES ('7685', 'Kfz-Steuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7690', 'Steuernachzahlung Vorj.f.sons.Steue');\r
-INSERT INTO gifi (accno,description) VALUES ('7692', 'Steuererstattung Vorj.f.sons.Steuer');\r
-INSERT INTO gifi (accno,description) VALUES ('7694', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste');\r
-INSERT INTO gifi (accno,description) VALUES ('7745', 'Entnahmen a.satzungsmäßigen Rücklagen');\r
-INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenverträge,Sachkonten');\r
-INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenverträge,Debitoren');\r
-INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenverträge,Kreditoren');\r
-INSERT INTO gifi (accno,description) VALUES ('9090', 'Summenvortragskonto');\r
+++ /dev/null
--- empty gifi
\ No newline at end of file
+++ /dev/null
---
-INSERT INTO gifi (accno,description) VALUES ('1','AKTIVEN');
-INSERT INTO gifi (accno,description) VALUES ('2','PASSIVEN');
-INSERT INTO gifi (accno,description) VALUES ('4','AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN');
-INSERT INTO gifi (accno,description) VALUES ('5','PERSONALAUFWAND');
-INSERT INTO gifi (accno,description) VALUES ('10000','ANLAGEVERMÖGEN');
-INSERT INTO gifi (accno,description) VALUES ('11000','Forderungen');
-INSERT INTO gifi (accno,description) VALUES ('11100','Bank');
-INSERT INTO gifi (accno,description) VALUES ('11110','MWST Vorsteuer auf Investitionen');
-INSERT INTO gifi (accno,description) VALUES ('11120','Angefangene Arbeiten');
-INSERT INTO gifi (accno,description) VALUES ('14150','Büromaschinen, EDV');
-INSERT INTO gifi (accno,description) VALUES ('18000','Gründungsaufwand');
-INSERT INTO gifi (accno,description) VALUES ('20000','FREMDKAPITAL LANGFRISTIG');
-INSERT INTO gifi (accno,description) VALUES ('21000','Kurzfristige Finanzverbindlichkeiten');
-INSERT INTO gifi (accno,description) VALUES ('21200','Sozialversicherungen');
-INSERT INTO gifi (accno,description) VALUES ('21210','Gesellschafter');
-INSERT INTO gifi (accno,description) VALUES ('21220','MWST (3,6)');
-INSERT INTO gifi (accno,description) VALUES ('21230','Passive Rechnungsabgrenzung');
-INSERT INTO gifi (accno,description) VALUES ('24000','Gesellschafter');
-INSERT INTO gifi (accno,description) VALUES ('28000','Stammkapital');
-INSERT INTO gifi (accno,description) VALUES ('28290','Gewinnvortrag');
-INSERT INTO gifi (accno,description) VALUES ('30000','ÜBRIGER ERTRAG');
-INSERT INTO gifi (accno,description) VALUES ('31000','Computer');
-INSERT INTO gifi (accno,description) VALUES ('32000','Software kommerz.');
-INSERT INTO gifi (accno,description) VALUES ('34000','Beratung');
-INSERT INTO gifi (accno,description) VALUES ('36000','Essen');
-INSERT INTO gifi (accno,description) VALUES ('37000','Eigenleistungen');
-INSERT INTO gifi (accno,description) VALUES ('38000','Bestandesänderungen');
-INSERT INTO gifi (accno,description) VALUES ('39000','Rabatte, Preisnachlässe');
-INSERT INTO gifi (accno,description) VALUES ('40000','AUFWANDMINDERUNGEN');
-INSERT INTO gifi (accno,description) VALUES ('41000','Übrige Produkte');
-INSERT INTO gifi (accno,description) VALUES ('42000','Software kommerz.');
-INSERT INTO gifi (accno,description) VALUES ('44000','Aufwand für Drittleistungen');
-INSERT INTO gifi (accno,description) VALUES ('47000','Einkaufsspesen');
-INSERT INTO gifi (accno,description) VALUES ('48000','Bestandesänderungen');
-INSERT INTO gifi (accno,description) VALUES ('49000','Aufwandminderungen');
-INSERT INTO gifi (accno,description) VALUES ('50000','Löhne und Gehälter');
-INSERT INTO gifi (accno,description) VALUES ('57000','FAK');
-INSERT INTO gifi (accno,description) VALUES ('58000','Spesen');
-INSERT INTO gifi (accno,description) VALUES ('60000','VERWALTUNGS- UND INFORMATIKAUFWAND');
-INSERT INTO gifi (accno,description) VALUES ('61000','Reinigung');
-INSERT INTO gifi (accno,description) VALUES ('61900','Unterhalt');
-INSERT INTO gifi (accno,description) VALUES ('62000','Fahrzeugaufwand');
-INSERT INTO gifi (accno,description) VALUES ('63000','Betriebsversicherungen');
-INSERT INTO gifi (accno,description) VALUES ('65000','Übriger Verwaltungsaufwand');
-INSERT INTO gifi (accno,description) VALUES ('66000','Werbeaufwand');
-INSERT INTO gifi (accno,description) VALUES ('67000','Produkteentwicklung');
-INSERT INTO gifi (accno,description) VALUES ('68000','Finanzaufwand');
-INSERT INTO gifi (accno,description) VALUES ('69000','Abschreibungen');
-INSERT INTO gifi (accno,description) VALUES ('80000','AUSSERORDENTLICHER UND BETRIEBSFREMDER ERFOLG, STEUERN');
-INSERT INTO gifi (accno,description) VALUES ('90000','ABSCHLUSS');
-INSERT INTO gifi (accno,description) VALUES ('91000','ERFOLGSRECHNUNG');
-INSERT INTO gifi (accno,description) VALUES ('92000','BILANZ');
-INSERT INTO gifi (accno,description) VALUES ('93000','GEWINNVERWENDUNG');
-INSERT INTO gifi (accno,description) VALUES ('99000','SAMMEL- UND FEHLBUCHUNGEN');
projects / kivitendo-erp.git / commitdiff