From c37ba3b6b6b3e5d50d6e851f6a9e93e8df57d3bc Mon Sep 17 00:00:00 2001 From: Udo Spallek Date: Thu, 11 May 2006 01:16:44 +0000 Subject: [PATCH] SKR 04 von Dirk H. Schulz. --- sql/Germany-DATEV-SKR04EU-chart.sql | 376 ++++++++++++++++++++++++++++ sql/Germany-DATEV-SKR04EU-gifi.sql | 367 +++++++++++++++++++++++++++ 2 files changed, 743 insertions(+) create mode 100644 sql/Germany-DATEV-SKR04EU-chart.sql create mode 100644 sql/Germany-DATEV-SKR04EU-gifi.sql diff --git a/sql/Germany-DATEV-SKR04EU-chart.sql b/sql/Germany-DATEV-SKR04EU-chart.sql new file mode 100644 index 000000000..b267268a8 --- /dev/null +++ b/sql/Germany-DATEV-SKR04EU-chart.sql @@ -0,0 +1,376 @@ +-- DATEV SKR04 +-- IT Systems Service http://www.itsystemsservice.de +-- +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0135', 'EDV-Software', 'A', 'A', 'AP_amount', '0135', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0150', 'Geschäfts- oder Firmenwert', 'A', 'A', 'AP_amount', '0135', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0240', 'Geschäftsbauten', 'A', 'A', 'AP_amount', '0240', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0400', 'Techn. Anlagen und Maschinen', 'A', 'A', 'AP_amount', '0400', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0440', 'Maschinen', 'A', 'A', 'AP_amount', '0440', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0500', 'Betriebs- und Geschäftsausstattung', 'A', 'A', 'AP_amount', '0500', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0510', 'Andere Anlagen', 'A', 'A', 'AP_amount', '0510', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0520', 'PKW', 'A', 'A', 'AP_amount', '0440', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0560', 'Sonst. Transportmittel', 'A', 'A', 'AP_amount', '0560', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0650', 'Büroeinrichtung', 'A', 'A', 'AP_amount', '0650', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0640', 'Ladeneinrichtung', 'A', 'A', 'AP_amount', '0640', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0620', 'Werkzeuge', 'A', 'A', 'AP_amount', '0620', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0670', 'Geringwertige Wirtschaftsg.b.410EUR', 'A', 'A', 'AP_amount', '0670', 9, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1000', 'Roh,-Hilfs,-und Betriebsstoffe', 'A', 'E', 'IC', '1000', 9, NULL, 4, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1140', 'Waren', 'A', 'E', 'IC', '1140', 9, NULL, 4, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1200', 'Ford. aus Lieferungen und Leistungen', 'A', 'A', 'AR', '1200', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1215', 'Ford.a.LuL z.allg.USt-Satz', 'A', 'A', 'AR', '1215', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1216', 'Ford.a.LuL z.erm.USt.-Satz (EÜR)', 'A', 'A', 'AR', '1216', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1217', 'Ford.a.steuerfr.od.nicht steuerb.LuL (EÜR)', 'A', 'A', 'AR', '1217', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1218', 'Ford.a.LuL gem.§24UStG(EÜR)', 'A', 'A', 'AR', '1218', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1219', 'Gegenkto. bei Aufteil.d.Ford.n.Steuers.(EÜR)', 'A', 'A', '', '1219', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1220', 'Ford.n.§11(1)2EStG f.§4/3 EStG', 'A', 'A', 'AR', '1220', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1248', 'Pauschalwertbe.z.Ford.bis1J.', 'A', 'E', '', '1248', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1249', 'Pauschalwertbe.z.Ford.ueb1J.', 'A', 'E', '', '1249', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1370', 'Durchlaufende Posten', 'A', 'A', '', '1370', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1374', 'Fremdgeld', 'A', 'A', '', '1374', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1401', 'Abziebare Vorsteuer 7%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax', '1401', 0, 66, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1402', 'Abziehbare Vorsteuer aus EG-Erwerb 7%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1402', 0, 61, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1403', 'Abziehbare Vorsteuer aus EG-Erwerb 16%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1403', 0, 61, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1405', 'Abziehbare Vorsteuer 16%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax', '1405', 0, 66, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1407', 'Abziehb.Vorst.n.allgem.Durchschnittssätzen UStVA Kz.63', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax', '1407', 0, NULL, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1408', 'Abziehbare Vorsteuer n.§13b', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice:CT_tax', '1408', 0, NULL, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1433', 'Bezahlte Einfuhrumsatzsteuer', 'A', 'E', '', '1433', 0, 62, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1460', 'Geldtransit', 'A', 'A', '', '1460', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1480', 'Gegenkonto Vorsteuer §4/3 EStG', 'A', 'A', '', '1480', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1481', 'Auflösung Vorst.a.Vorjahr §4/3 EStG', 'A', 'A', '', '1481', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1482', 'Vorst.aus Investitionen §4/3 EStG', 'A', 'E', '', '1482', 0, NULL, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1484', 'abziehb.VorSt EU-Erwerb Neufzg.b.Lief. o. USt.Ident.Nr', 'A', 'E', 'AR_tax', '1483', 0, NULL, NULL, NULL, 27, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1600', 'Kasse', 'A', 'A', 'AR_paid:AP_paid', '1600', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1800', 'Bank', 'A', 'A', 'AR_paid:AP_paid', '1800', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2100', 'Privatentnahme allgemein', 'A', 'Q', '', '2100', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2150', 'Privatsteuern', 'A', 'Q', '', '2150', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2180', 'Privateinlagen', 'A', 'Q', '', '2180', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2200', 'Sonderausgaben beschränkt abzugsfähig', 'A', 'Q', '', '2200', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2230', 'Sonderausgaben unbeschr. abzugsfähig', 'A', 'Q', '', '2230', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2250', 'Zuwendungen, Spenden', 'A', 'Q', '', '2250', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2953', 'Satzungsm.Rücklagen 0% Vorbelast.EK02', 'A', 'Q', '', '2953', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3151', 'Vblk.geg.Kreditinst.- Restlaufzeit b.1 Jahr', 'A', 'A', '', '3151', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3160', 'Vblk.geg.Kreditinst.- Restlaufzeit 1 bis 5 Jahre', 'A', 'A', '', '3160', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3170', 'Vblk.geg.Kreditinst.- Restlaufzeit grösser als 5 Jahre', 'A', 'A', '', '3170', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3300', 'Verbindlichkeiten aus Lief.u.Leist.', 'A', 'L', 'AP', '3300', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3305', 'Vblk.a.LuL z.allg.Umsatzsteuersatz (EÜR)', 'A', 'L', 'AP', '3305', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3306', 'Vblk.a.LuL zum erm.Umsatzsteuersatz (EÜR)', 'A', 'L', 'AP', '3306', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3307', 'Vblk.a.LuL ohne Vorsteuer (EÜR)', 'A', 'L', 'AP', '3307', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3309', 'Gegenkonto 1605-1607 b.Aufteilung d.Vblk.n.Steuers.(EÜR)', 'A', 'L', '', '3309', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3801', 'Umsatzsteuer 7%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice:CT_tax', '3801', 0, NULL, NULL, NULL, 5, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3802', 'Umsatzsteuer aus EG-Erwerb 7%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3802', 0, NULL, NULL, NULL, 6, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3803', 'Umsatzsteuer aus EG-Erwerb 16%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3803', 0, NULL, NULL, NULL, 28, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3805', 'Umsatzsteuer 16%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice:CT_tax', '3805', 0, NULL, NULL, NULL, 6, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3817', 'Umsatzsteuer a.i.anderen EG-Land stpfl.Lieferungen', 'A', ' ', '', '3817', 10, NULL, 0, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3820', 'Umsatzsteuer-Vorauszahlungen', 'A', 'E', '', '3820', 0, NULL, NULL, NULL, 28, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3830', 'Umsatzsteuer-Vorauszahlungen 1/11', 'A', 'E', '', '3830', 0, NULL, NULL, NULL, 28, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3833', 'Umsatzsteuer n.§13b UStG', 'A', 'I', '', '3833', 0, NULL, 33, NULL, 7, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3841', 'Umsatzsteuer Vorjahr', 'A', 'E', '', '3841', 0, NULL, NULL, NULL, 28, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3845', 'Umsatzsteuer frühere Jahre', 'A', 'E', '', '3845', 0, NULL, NULL, NULL, 28, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4110', 'Sonstige steuerfreie Umsätze Inland', 'A', 'I', 'AR_amount', '4110', 0, NULL, NULL, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4120', 'Steuerfreie Umsätze §4Nr.1a UstG', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4120', 0, 48, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4125', 'Steuerfrei innergem. Lieferungen §41bUStG', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4125', 0, 41, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4130', 'Liefe.d.1.Abnehm.bei innergem.Dreiecksg §25b2UStG', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4130', 0, NULL, NULL, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4135', 'Steuerfr.innergem.Lief.v.Neufahrz.an Abn.o.USt-Ident-Nr.', 'A', 'I', 'AR_amount:IC_sale', '4135', 0, NULL, NULL, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4150', 'Sonstige steuerfreie Umsätze §42-7UStG', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4150', 0, NULL, NULL, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4180', 'Erlöse,die mit den Durchschnittssätzen d.§24UStG vers.werd.', 'A', 'I', 'AR_amount', '4180', NULL, NULL, NULL, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4185', 'Erlöse als Kleinunternehmer i.S.d.§19(1)UStG', 'A', 'I', 'AR_amount', '4185', NULL, NULL, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4200', 'Erlöse', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4200', 0, NULL, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4300', 'Erlöse 7%USt', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4300', 2, 86, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4310', 'Erlöse Inland stpfl. EG-Lieferung7%', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4310', 12, 86, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4315', 'Erlös Inland stpfl.EG-Lieferung 16%', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4315', 13, 51, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4320', 'Erlöse aus im and.EG-Land steuerpfl.Lieferungen', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4320', 10, NULL, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4400', 'Erlöse 16% USt.', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4400', 3, 51, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4500', 'Provisionserlöse', 'A', 'I', 'AR_amount:IC_income', '4500', 3, 51, 5, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4504', 'Steuerfreie Umsätze §4Nr.8ff UstG', 'A', 'I', 'AR_amount', '4504', 0, 0, 1, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4506', 'Provisionserlöse 7% USt.', 'A', 'I', 'AR_amount:IC_income', '4506', 2, 86, NULL, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4508', 'Provisionserlöse 16% USt.', 'A', 'I', 'AR_amount:IC_income', '4508', 3, 51, NULL, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4510', 'Erlöse Abfallverwertung', 'A', 'I', 'AR_amount:IC_sale', '4510', 3, NULL, NULL, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4520', 'Erlös Leergut', 'A', 'I', 'AR_amount:IC_sale', '4520', 3, 51, 5, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4580', 'Erlöse zum allg.Umsatzsteuersatz (EÜR)', 'A', 'I', '', '4580', 0, 0, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4581', 'Erlöse zum ermä.Umsatzsteuersatz (EÜR)', 'A', 'I', '', '4581', 0, 0, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4582', 'Erlöse steuerfrei u.nicht steuerbar (EÜR)', 'A', 'I', '', '4582', 0, 0, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4589', 'Gegenkonto 8580-8582 b.Aufteilung d.Erlöse n.Steuersätzen(EÜR)', 'A', 'C', '', '4589', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4600', 'Unentgeldliche Wertabgaben', 'A', 'I', 'AR_amount', '4600', 0, NULL, NULL, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4605', 'Entnahme v. Gegenst.o.USt.', 'A', 'I', '', '4605', 0, NULL, 5, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4610', 'Entnah.d.Untern.f.Zwecke ausserh.d.Untern.7%USt', 'A', 'I', 'AR_amount', '4610', 2, 86, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4619', 'Entnahme durch den Untern.f.Zwecke außerhalb d.Untern.(Waren)o.USt', 'A', 'I', '', '4619', 0, NULL, 5, NULL, 3, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4620', 'Entnahme des Untern.f.Zwecke ausserh.d.Untern 16%(Waren)', 'A', 'I', 'AR_amount', '4620', 3, 51, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4630', 'Verwendung v.Gegenst.f.Zwecke außerhalb d.Unternehmens 7% USt.', 'A', 'I', 'AR_amount', '4630', 2, 86, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4639', 'Verwendung v.Gegenständen f.Zwecke außerhalb d.Untern.o.USt.', 'A', 'I', '', '4639', 0, NULL, NULL, NULL, 3, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4640', 'Verw.v.Gegens.f.Zwecke ausserh.d.Untern.16%USt.', 'A', 'I', '', '4640', 3, 51, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4645', 'Verwend.v.Gegenst.f.Zwecke außerh.d.Untern.16%USt(Kfz-Nutzung)', 'A', 'I', '', '4645', 0, 0, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4646', 'Verwend.f.Gegenst.f.Zwecke außerh.d.Untern.16%USt(Telefonnutzung)', 'A', 'I', '', '4646', 0, 0, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4660', 'Unentgeldl.Erbring.sons.Leis.16%USt', 'A', 'I', 'AR_amount', '4660', 3, 51, NULL, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4670', 'Unentgeltl.Zuw.von Waren 7% Ust', 'A', 'I', '', '4670', 2, 86, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4679', 'Unentgeltl.Zuwendung v.Waren o.USt.', 'A', 'I', '', '4679', 0, NULL, 5, NULL, 3, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4680', 'Unentgeltl.Zuw.v Waren 16% Ust', 'A', 'I', '', '4680', 3, 51, 5, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4686', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust', 'A', 'I', 'AR_amount', '4686', 3, 51, NULL, NULL, 3, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4689', 'Unentgeldl.Zuw.v.Gegens.ohne Ust', 'A', 'I', '', '4689', 0, NULL, 5, NULL, 3, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4690', 'Nicht steuerbare Umsätze', 'A', 'I', '', '4690', 0, NULL, 5, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4695', 'Umsatzsteuervergütungen', 'A', 'I', '', '4695', 0, NULL, NULL, NULL, 7, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4700', 'Erlösschmälerungen', 'A', 'I', '', '4700', 0, NULL, 32, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4710', 'Erlösschmälerung 7% USt.', 'A', 'I', '', '4710', 2, 86, 32, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4720', 'Erlösschmälerung 16% USt.', 'A', 'I', '', '4720', 3, 51, 32, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4725', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt', 'A', 'I', '', '4725', 12, 86, 32, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4726', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt', 'A', 'I', '', '4726', 13, 51, 32, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4727', 'Erlösschmä.and.EG Land stpfl.Liefer', 'A', 'I', '', '4727', 0, NULL, 32, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4731', 'Gewährte Skonti 7% USt', 'A', 'E', 'AR_paid', '4731', 2, 86, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4735', 'Gewährte Skonti 16% USt.', 'A', 'E', 'AR_paid', '4735', 3, 51, 1, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4750', 'Gewährte Boni 7% USt.', 'A', 'E', 'AR_paid', '4750', 2, 86, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4760', 'Gewährte Boni 16% USt.', 'A', 'E', 'AR_paid', '4760', 3, 51, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4780', 'Gewährte Rabatte 7% USt.', 'A', 'E', 'AR_paid', '4780', 2, 86, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4790', 'Gewährte Rabatte 16% Ust.', 'A', 'E', 'AR_paid', '4790', 3, 51, 1, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4800', 'Bestandsveränd.fert..Leist.', 'A', 'E', '', '4800', 0, 0, 2, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4810', 'Bestandsveränderung unf.Erz.', 'A', 'E', '', '4810', 0, 0, 2, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4815', 'Bestandsveränd.unf.Leist.', 'A', 'E', '', '4815', 0, 0, 2, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4820', 'And.aktiv.Eigenleistungen', 'A', 'E', '', '4820', 0, 0, 3, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4830', 'Sonstige Erträge', 'A', 'I', '', '4830', 3, 51, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4840', 'Erträge aus Kursdifferenzen', 'A', 'I', '', '4840', 0, NULL, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4835', 'Sonstige Erlöse betriebl.u.regelmäß', 'A', 'I', 'AR_amount', '4835', 3, 51, 5, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4837', 'Betriebsfremde Erträge nichtaußerorden', 'A', 'I', '', '4837', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4844', 'Erlöse a.Verk.Sachanlagen steuerfrei§4Nr.1aUStG(b.Buchverlust)', 'A', 'E', '', '4844', 0, NULL, NULL, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4845', 'Erlöse aus Verk.Sachanlagevermögen16% USt (bei Buchverlust)', 'A', 'E', '', '4845', 0, NULL, NULL, NULL, 2, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4848', 'Erlöse a.Verk.Sachanlagen steuerfrei§4Nr.1bUStG(b.Buchverlust)', 'A', 'E', '', '4848', 0, NULL, NULL, NULL, 1, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4849', 'Erlöse aus Anlagenverkäufen', 'A', 'I', 'AR_amount', '4849', 3, 51, NULL, NULL, 1, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4860', 'Grundstückserträge', 'A', 'I', '', '4860', 3, 51, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4900', 'Erträge aus Abgang von AV-Gegenständen', 'A', 'I', '', '4900', 0, NULL, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4905', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm', 'A', 'I', '', '4905', 0, NULL, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4910', 'Ertrag a.d.Zuschreib.d.Anlagevermög', 'A', 'I', '', '4910', 0, NULL, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4915', 'Ertr.a.Zuschreib.d.Umlaufvermögens', 'A', 'I', '', '4915', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4920', 'Ertr.a.Herabsetzung d.PWB zu Forderungen', 'A', 'I', '', '4920', 0, NULL, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4925', 'Ertr. aus abgeschriebenen Forderung', 'A', 'I', '', '4925', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4930', 'Ertr.a.d.Auflösung v.Rückstellungen', 'A', 'I', '', '4930', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4934', 'Erträge a.d.Auflösung v.SoPo m.Rücklageant.(Exitenzgründungszusch.)', 'A', 'I', '', '4934', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4939', 'Erträge Aufl. Sopo m.R.(Ansparafa)', 'A', 'I', '', '4939', 0, NULL, 5, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4941', 'Sachbezüge 7% Ust (Waren)', 'A', 'I', 'AR_amount', '4941', 2, 86, 5, NULL, 2, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4945', 'Sachbezüge 16% Ust (Waren)', 'A', 'I', 'AR_amount', '4945', 3, 51, 5, NULL, 2, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4946', 'Verrechnete sons. Sachbezüge keine Waren', 'A', 'I', 'AR_amount', '4946', 0, 0, 5, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4960', 'Periodenfremde Erträge nicht außero', 'A', 'I', '', '4960', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4970', 'Versicherungsentschädigungen', 'A', 'I', '', '4970', 0, NULL, 33, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4981', 'Steuerfr.Erträge a.d.Auflös.v.SoPo m.Rücklageanteil', 'A', 'I', '', '4981', 0, NULL, NULL, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4982', 'Sonst.steuerfreie Betriebseinnahmen', 'A', 'I', '', '4982', 0, NULL, NULL, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5190', 'Energiestoffe (Fert.).', 'A', 'E', 'IC', '5190', 9, 0, 4, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5300', 'Wareneingang 7% Vorsteuer', 'A', 'E', 'AP_amount:IC_cogs', '5300', 8, NULL, 4, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5400', 'Wareneingang 16% Vorsteuer', 'A', 'E', 'AP_amount:IC_cogs', '5400', 9, NULL, 4, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5420', 'Innergemein.Erwerb 7% VorSt u. Ust', 'A', 'E', 'AP_amount:IC_cogs', '5420', 0, 93, 4, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5425', 'Innergem.Erwerb 16% VorSt u. Ust', 'A', 'E', 'AP_amount:IC_cogs', '5425', 0, 97, 4, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5440', 'Innergem.Erwerb v.Neufahrz.v.Lief.o.USt.Identnr.16%VSt.u.16%USt.', 'A', 'E', 'AP_amount:IC_cogs', '5440', 19, 94, NULL, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5550', 'Steuerfreier innergem.Erwerb', 'A', 'E', 'AP_amount:IC_cogs', '5550', 0, 91, NULL, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5559', 'Steuerfreie Einfuhren', 'A', 'E', '', '5559', 0, NULL, NULL, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5580', 'Wareneinkauf z.allg.Umsatzsteuersatz (EÜR)', 'A', 'E', '', '5580', 0, 0, 4, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5581', 'Wareneinkauf z.erm.Umsatzsteuersatz(EÜR)', 'A', 'E', '', '5581', 0, 0, 4, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5582', 'Wareneinkauf ohne Vorsteuerabzug(EÜR)', 'A', 'E', '', '5582', 0, 0, 4, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5589', 'Gegenkto.3580-3582 b.Aufteilung d.WE n.Steuersätzen(EüR)', 'A', 'E', '', '5589', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5600', 'Nicht abziehbare Vorsteuer', 'A', 'E', '', '5600', 0, NULL, 5, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5610', 'Nicht abziehb.Vorsteuer 7%', 'A', 'E', '', '5610', 0, NULL, 5, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5650', 'Nicht abziehb.Vorsteuer 16%', 'A', 'E', '', '5650', 0, NULL, 5, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5731', 'Erhaltene Skonti 7% Vorsteuer', 'A', 'I', 'AP_paid', '5731', 8, NULL, 4, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5735', 'Erhaltene Skonti 16% Vorsteuer', 'A', 'I', 'AP_paid', '5735', 9, NULL, 4, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5750', 'Erhaltene Boni 7% Vorsteuer', 'A', 'I', 'AP_paid', '5750', 8, NULL, 4, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5760', 'Erhaltene Boni 16% Vorsteuer', 'A', 'I', 'AP_paid', '5760', 9, NULL, 4, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5780', 'Erhaltene Rabatte 7% Vorsteuer', 'A', 'I', 'AP_paid', '5780', 8, NULL, 4, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5790', 'Erhaltene Rabatte 16% Vorsteuer', 'A', 'I', 'AP_paid', '5790', 9, NULL, 4, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5800', 'Bezugsnebenkosten', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '5800', 0, NULL, 4, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5820', 'Leergut', 'A', 'E', 'AP_amount:IC_cogs', '5820', 0, NULL, 4, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5840', 'Zölle und Einfuhrabgaben', 'A', 'E', 'AP_amount:IC_cogs', '5840', 0, NULL, 4, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5860', 'Verrechnete Stoffkosten', 'A', 'E', 'IC_cogs', '5860', 0, NULL, 4, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5880', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren', 'A', 'E', '', '5880', 0, NULL, 2, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5900', 'Fremdleistungen', 'A', 'E', 'AP_amount', '5900', 9, NULL, 5, NULL, 8, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5915', 'Leist.v.ausländ.Untern. 7% VSt.u.7%USt.', 'A', 'E', 'AP_amount', '5915', 8, NULL, 5, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('5925', 'Leist.v.ausländ.Untern. 16% VSt.u.16%USt.', 'A', 'E', 'AP_amount', '5925', 9, NULL, 5, NULL, 8, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6010', 'Löhne', 'A', 'E', '', '6010', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6020', 'Gehälter', 'A', 'E', '', '6020', 0, NULL, 10, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6026', 'Tantiemen', 'A', 'E', '', '6026', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6027', 'Geschäftsführergehälter', 'A', 'E', '', '6027', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6030', 'Aushilfslöhne', 'A', 'E', '', '6030', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6040', 'Lohnsteuer für Aushilfe', 'A', 'E', '', '6040', 0, NULL, 10, NULL, 10, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6045', 'Bedienungsgelder', 'A', 'E', '', '6045', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6050', 'Ehegattengehalt', 'A', 'E', '', '6050', 0, NULL, 10, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6060', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.', 'A', 'E', '', '6060', 0, NULL, 10, NULL, 10, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6069', 'Pauschale Lohnsteuera.sons.Bezüge (z.B.Fahrtkostenzu)', 'A', 'E', '', '6069', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6070', 'Krankengeldzuschüsse', 'A', 'E', '', '6070', 0, NULL, 10, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6080', 'Vermögenswirksame Leistungen', 'A', 'E', '', '6080', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6090', 'Fahrtkostenerst.Wohnung/Arbeitsstät', 'A', 'E', '', '6090', 0, NULL, 10, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6110', 'Gesetzlich soziale Aufwendungen', 'A', 'E', '', '6110', 0, 0, 10, NULL, 10, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6120', 'Beiträge zur Berufsgenossenschaft', 'A', 'E', '', '6120', 0, NULL, 10, NULL, 10, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6130', 'Freiwillig soziale Aufwendungen lohnsteuerfrei', 'A', 'E', '', '6130', 0, NULL, 10, NULL, 10, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6147', 'Pauschale Lohnsteuer auf sonst.Bezüge(z.B.Direktversicherung', 'A', 'E', '', '6147', 0, NULL, 10, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6200', 'Abschreibungen a.immat.Vermögensgeg', 'A', 'E', '', '6200', 17, NULL, NULL, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6205', 'Abschreibung a.d.Geschäft-o.Firmenw', 'A', 'E', '', '6205', 17, NULL, NULL, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6210', 'Außerplan.AfA a.immat.Vermögensgeg.', 'A', 'E', '', '6210', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6221', 'Abschreibung auf Gebäude', 'A', 'E', '', '6221', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6220', 'Abschreibungen auf Sachanlagen (o.Kfz u.Geb.)', 'A', 'E', '', '6220', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6222', 'Abschreibungen auf Kfz', 'A', 'E', '', '6222', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6230', 'Außerplanmäßig Abschr.a.Sachanlagen', 'A', 'E', '', '6230', 17, NULL, NULL, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6231', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA bei Gebäuden', 'A', 'E', '', '6231', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6232', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA des Kfz', 'A', 'E', '', '6232', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6233', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA sonst.WG', 'A', 'E', '', '6233', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6240', 'Abschr.a.Sachanl.aufgr.steuerl.Sondervorschriften', 'A', 'E', '', '6240', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6241', 'Sonderabschreibung nach §7g(1)u.(2)EStG (ohne Kfz)', 'A', 'E', '', '6241', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6242', 'Sonderabschreibung n.§7g(1)u.(2)EStG (für Kfz)', 'A', 'E', '', '6242', 0, NULL, 17, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6250', 'Kaufleasing', 'A', 'E', 'AP_amount', '6250', 0, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6260', 'Sofortabschreibung GWG', 'A', 'E', 'AP_amount', '6260', 17, NULL, NULL, NULL, 26, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6262', 'Abschreibungen auf aktivierte GWG', 'A', 'E', '', '6262', 17, NULL, NULL, NULL, 25, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6270', 'Abschreibungen auf Finanzanlagen', 'A', 'E', '', '6270', NULL, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6275', 'Abschr.a.Wertp.d.Umlaufvermögens', 'A', 'E', '', '6275', 0, NULL, 17, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6280', 'Forderungsverlust-übliche Höhe', 'A', 'E', '', '6280', 0, NULL, 20, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6281', 'Forderungsverluste 7% USt.(übliche Höhe', 'A', 'E', '', '6281', 2, 86, 20, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6285', 'Forderungsverluste 16% USt.(übliche Höhe', 'A', 'E', '', '6285', 3, 51, 20, NULL, NULL, TRUE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6300', 'Sonstige betriebliche Aufwendungen', 'A', 'E', 'AP_amount', '6300', 9, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6303', 'Fremdleistungen', 'A', 'E', 'AP_amount', '6303', 0, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6304', 'Sons.Aufw.betriebl. und regelmäßig', 'A', 'E', 'AP_amount', '6304', 9, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6305', 'Raumkosten', 'A', 'E', 'AP_amount', '6305', 9, NULL, 11, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6310', 'Miete', 'A', 'E', 'AP_amount', '6310', 9, NULL, 11, NULL, 11, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6315', 'Pacht', 'A', 'E', 'AP_amount', '6315', 0, NULL, NULL, NULL, 11, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6320', 'Heizung', 'A', 'E', 'AP_amount', '6320', 9, NULL, 11, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6325', 'Gas,Strom, Wasser', 'A', 'E', 'AP_amount', '6325', 9, NULL, 11, NULL, 12, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6330', 'Reinigung', 'A', 'E', 'AP_amount', '6330', 9, NULL, NULL, 11, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6335', 'Instandhaltung betrieb.Räume', 'A', 'E', 'AP_amount', '6335', 9, NULL, 11, NULL, 13, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6338', 'Instandhlt.betriebl.Räume in Geb.die nicht z.BV gehören', 'A', 'E', '', '6338', 0, NULL, NULL, NULL, 11, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6343', 'Abgaben f.betriebl.genutzten Grundbesitz,d.nicht z.BV gehört', 'A', 'E', '', '6343', 0, NULL, NULL, NULL, 11, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6345', 'Sonstige Raumkosten', 'A', 'E', 'AP_amount', '6345', 9, NULL, 11, NULL, 13, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6348', 'Aufwend.f.ein häusliches Arbeitszimmer(abziehb.Anteil)', 'A', 'E', '', '6348', 0, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6349', 'Aufwend.f.ein häusliches Arbeitszimmer(nicht abziehb.Anteil)', 'A', 'E', '', '6349', 0, 0, 11, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6350', 'Grundstücksaufwendungen', 'A', 'E', '', '6350', 9, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6358', 'Gründstücksaufwend.f.Gebäude,die nicht z.Betriebsverm.gehören', 'A', 'E', '', '6358', 0, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6390', 'Zuwend.,Spenden,steuerlich n.abziehbar', 'A', 'E', '', '6390', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6405', 'Versicherungen f.Gebäude,die zum BV gehören', 'A', 'E', '', '6405', 0, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6420', 'Beiträge', 'A', 'E', 'AP_amount', '6420', 0, NULL, NULL, NULL, 14, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6400', 'Versicherungen', 'A', 'E', 'AP_amount', '6400', 0, NULL, 13, NULL, 14, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6430', 'Sonstige Abgaben', 'A', 'E', 'AP_amount', '6430', 0, NULL, NULL, NULL, 14, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6436', 'Steuerl.abzugs.Verspätungszuschl.u.Zwangsgelder', 'A', 'E', '', '6436', 0, NULL, NULL, NULL, 31, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6437', 'Steuerl.n.abzugsf.Verspätungszuschläge u.Zwangsgelder', 'A', 'E', '', '6437', 0, NULL, NULL, NULL, 31, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6440', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes', 'A', 'E', '', '6440', 0, NULL, 10, NULL, 10, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6460', 'Rep.u.Instandhaltungen v.techn.Anlagen u.Maschinen', 'A', 'E', 'AP_amount', '6460', 9, NULL, 18, NULL, 19, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6470', 'Rep.u.Instandhalt.v.and.Anlagen u.Betriebs-u.Geschäftsausst.', 'A', 'E', 'AP_amount', '6470', 9, NULL, 18, NULL, 19, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6495', 'Wartungskosten für Hard-u.Software', 'A', 'E', 'AP_amount:IC_expense', '6495', 9, NULL, 18, NULL, 19, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6490', 'Sonstige Reparaturen u.Instandhalt.', 'A', 'E', 'AP_amount', '6490', 9, NULL, NULL, NULL, 19, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6498', 'Mietleasing', 'A', 'E', 'AP_amount', '6498', 0, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6499', 'Gewerbest.zu berücksicht.Mietleasing §8 GewStG', 'A', 'E', '', '6499', 0, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6500', 'Fahrzugkosten', 'A', 'E', 'AP_amount', '6500', 0, NULL, NULL, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6520', 'Kfz-Versicherungen', 'A', 'E', 'AP_amount', '6520', 0, NULL, 14, NULL, 16, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6530', 'Laufende Kfz-Betriebskosten', 'A', 'E', 'AP_amount', '6530', 9, NULL, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6540', 'Kfz-Reparaturen', 'A', 'E', 'AP_amount', '6540', 9, NULL, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6550', 'Garagenmiete', 'A', 'E', 'AP_amount', '6550', 0, NULL, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6560', 'Leasingfahrzeugkosten', 'A', 'E', 'AP_amount', '6560', 0, NULL, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6570', 'Sonstige Kfz-Kosten', 'A', 'E', 'AP_amount', '6570', 9, NULL, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6580', 'Mautgebühren', 'A', 'E', '', '6580', 0, 0, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6590', 'Fahrzeugkosten f.Kfz,die nicht zum BV gehören', 'A', 'E', '', '6590', 0, NULL, NULL, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6595', 'Fremdfahrzeuge', 'A', 'E', 'AP_amount', '6595', 0, NULL, 14, NULL, 17, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6600', 'Werbekosten', 'A', 'E', 'AP_amount', '6600', 9, NULL, NULL, 15, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6610', 'Geschenke bis 35 EUR abzugsfähig', 'A', 'E', 'AP_amount', '6610', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6620', 'Geschenke über 35EUR nicht abzugsf.', 'A', 'E', 'AP_amount', '6620', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6625', 'Geschenke ausschließl.betrieb.genut', 'A', 'E', 'AP_amount', '6625', 9, NULL, NULL, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6630', 'Repräsentationskosten', 'A', 'E', 'AP_amount', '6630', 9, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6640', 'Bewirtungskosten', 'A', 'E', 'AP_amount', '6640', 9, NULL, 20, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6643', 'Aufmerksamkeiten', 'A', 'E', 'AP_amount', '6643', 9, NULL, NULL, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6644', 'Nicht abzugsfähige Bewirtungskosten', 'A', 'E', 'AP_amount', '6644', 0, NULL, NULL, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6645', 'Nicht abzugsf.Betriebsausg.a.Werbe-Repräsentatisonk.etc.', 'A', 'E', 'AP_amount', '6645', 9, NULL, 15, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6650', 'Reisekosten Arbeitnehmer', 'A', 'E', 'AP_amount', '6650', 9, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6663', 'Reisekosten Arbeitn.m.Vorsteuerabzu f.öffentl.Verkehrsm.', 'A', 'E', 'AP_amount', '6663', 8, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6664', 'Reisekosten Arbeitn.Verpflegungmehr', 'A', 'E', 'AP_amount', '6664', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6660', 'Reisekosten Arbeitn.Übernachtungsaufwand', 'A', 'E', 'AP_amount', '6660', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6668', 'Kilometerentgelderstattung Arbeitnehmer', 'A', 'E', 'AP_amount', '6668', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6670', 'Reisekosten Unternehmer', 'A', 'E', 'AP_amount', '6670', 9, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6673', 'Reisek.Untern.m.Vorsteuerabzug (öffentl.Verkehrsm.', 'A', 'E', 'AP_amount', '6673', 8, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6674', 'Reisekosten Untern.Verpflegungsmehr', 'A', 'E', 'AP_amount', '6674', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6680', 'Reisekosten Untern.Übernachtungsauf', 'A', 'E', 'AP_amount', '6680', 0, NULL, 15, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6688', 'Fahrten zw.Wohn.und Arbeitsstätte (nicht abziehb.Teil)', 'A', 'E', '', '6688', 0, NULL, NULL, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6689', 'Fahrten zw.Wohn.-und Arbeitsstätte (Haben)', 'A', 'E', '', '6689', 0, NULL, NULL, NULL, 18, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6700', 'Kosten der Warenabgabe', 'A', 'E', 'AP_amount:IC_cogs', '6700', 16, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6710', 'Verpackungsmaterial', 'A', 'E', 'AP_amount:IC_cogs', '6710', 16, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6740', 'Ausgangsfracht', 'A', 'E', 'AP_amount:IC_cogs', '6740', 16, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6760', 'Transportversicherung', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '6760', 16, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6770', 'Verkaufsprovision', 'A', 'E', 'AP_amount:IC_expense', '6770', 16, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6780', 'Fremdarbeiten', 'A', 'E', 'AP_amount:IC_expense', '6780', 16, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6790', 'Aufwand für Gewährleistungen', 'A', 'E', 'AP_amount:IC_expense', '6790', 0, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6800', 'Porto', 'A', 'E', 'AP_amount', '6800', 0, NULL, 20, NULL, 23, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6805', 'Telefon', 'A', 'E', 'AP_amount', '6805', 9, NULL, 20, NULL, 23, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6810', 'Telefax', 'A', 'E', 'AP_amount', '6810', 9, NULL, 20, NULL, 23, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6815', 'Bürobedarf', 'A', 'E', 'AP_amount', '6815', 9, NULL, 20, NULL, 23, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6820', 'Zeitschriften, Bücher', 'A', 'E', 'AP_amount', '6820', 8, NULL, 20, NULL, 20, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6821', 'Fortbildungskosten', 'A', 'E', 'AP_amount', '6821', 9, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6822', 'Freiwillige Sozialleistungen', 'A', 'E', 'AP_amount', '6822', 0, NULL, NULL, NULL, 9, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6825', 'Rechts- und Beratungskosten', 'A', 'E', 'AP_amount', '6825', 9, NULL, 20, NULL, 22, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6827', 'Abschluß- und Prüfungskosten', 'A', 'E', 'AP_amount', '6827', 9, NULL, 20, NULL, 22, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6830', 'Buchführungskosten', 'A', 'E', 'AP_amount', '6830', 9, NULL, NULL, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6835', 'Mieten für Einrichtungen', 'A', 'E', 'AP_amount', '6835', 9, NULL, 20, NULL, 21, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6840', 'Mietleasing', 'A', 'E', 'AP_amount', '6840', 9, NULL, 20, NULL, 21, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6845', 'Werkzeuge und Kleingeräte', 'A', 'E', 'AP_amount', '6845', 9, NULL, NULL, NULL, 19, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6850', 'Betriebsbedarf', 'A', 'E', 'AP_amount', '6850', 9, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6855', 'Nebenkosten des Geldverkehrs', 'A', 'E', '', '6855', 0, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6859', 'Aufwend.f.Abraum-u.Abfallbeseitigung', 'A', 'E', 'AP_amount', '6859', 9, NULL, 20, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6865', 'Nicht abziehbare Vorsteuer 7%', 'A', 'E', 'AP_paid', '6865', 0, NULL, 20, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6870', 'Nicht abziehbare Vorsteuer 16%', 'A', 'E', 'AP_paid', '6870', 0, NULL, 20, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6860', 'Nicht abziehbare Vorsteuer', 'A', 'E', '', '6860', 0, NULL, 31, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6880', 'Aufwendungen aus Kursdifferenzen', 'A', 'E', '', '6880', 0, NULL, 31, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6895', 'Abgänge Sachanlagen Restbuchwert', 'A', 'E', '', '6895', 0, NULL, 31, NULL, 2, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6900', 'Verluste aus Anlagenabgang', 'A', 'E', '', '6900', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6926', 'Einstellungen in SoPo m.Rücklageanteil (Ansparabschreibung)', 'A', 'E', '', '6926', 0, NULL, 20, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6928', 'Einst.in SoPo m.Rücklageanteil (Existenzgründungsrücklage)', 'A', 'E', '', '6928', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6960', 'Periodenfremde Aufwend.(soweit n.außerordentlich', 'A', 'E', '', '6960', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6967', 'Betriebsfremde Aufwendungen soweit n.außerord.', 'A', 'E', '', '6967', 0, NULL, 31, NULL, 24, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6970', 'Kalkulatorischer Unternehmerlohn', 'A', 'E', '', '6970', 0, NULL, 34, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6974', 'Kalkulatorische Zinsen', 'A', 'E', '', '6974', 0, NULL, 34, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6976', 'Kalkulatorische Aschreibungen', 'A', 'E', '', '6976', 0, NULL, 34, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6978', 'Kalkulatorische Wagnisse', 'A', 'E', '', '6978', 0, NULL, 34, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6979', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter', 'A', 'E', '', '6979', 0, NULL, 34, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7000', 'Erträge aus Beteiligungen', 'A', 'I', '', '7000', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7100', 'Sonstige Zinsen und änliche Erträge', 'A', 'I', '', '7100', 0, NULL, 32, NULL, 4, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7120', 'Zinsähnliche Erträge', 'A', 'I', '', '7120', 0, NULL, 32, NULL, 4, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7130', 'Diskonterträge', 'A', 'I', '', '7130', 0, NULL, 32, NULL, 4, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7300', 'Zinsen und ähnl.Aufwendungen', 'A', 'E', '', '7300', 0, NULL, 30, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7305', 'Zinsaufwendung-betriebliche Steuern §223aAO', 'A', 'E', '', '7305', 0, NULL, 30, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7310', 'Zinsaufwendung f. kurzf.Verbindlichk', 'A', 'E', '', '7310', 0, NULL, 30, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7320', 'Zinsaufwendung f. langf.Verbindlichk', 'A', 'E', '', '7320', 0, NULL, 30, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7325', 'Zinsaufwend.f.Gebäude,die z.Betriebsvermögen gehören', 'A', 'E', '', '7325', 0, NULL, NULL, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7326', 'Zinsen zur Finanzierung Anlagevermögen', 'A', 'E', '', '7326', 0, NULL, NULL, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7330', 'Zinsähnliche Aufwendungen', 'A', 'E', '', '7330', 0, NULL, 30, NULL, 29, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7340', 'Diskontaufwendung', 'A', 'E', '', '7340', 0, NULL, 30, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7400', 'Außerordentliche Erträge', 'A', 'I', '', '7400', 0, NULL, 33, NULL, 5, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7401', 'Ausserordentliche Erträge finanzwirksam', 'A', 'I', '', '7401', 0, NULL, NULL, NULL, 5, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7450', 'Ausserordentliche Erträge nicht finanzwirksam', 'A', 'I', '', '7450', 0, NULL, NULL, NULL, 5, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7500', 'Außerordentliche Aufwendung', 'A', 'E', '', '7500', 0, NULL, 31, NULL, 30, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7600', 'Körperschaftssteuer', 'A', 'E', '', '7600', 0, NULL, 35, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7608', 'Solidaritätszuschlag', 'A', 'E', '', '7608', 0, NULL, 35, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7609', 'Solidaritätszuschlag für Vorjahr', 'A', 'E', '', '7609', 0, NULL, 19, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7610', 'Gewerbesteuer', 'A', 'E', '', '7610', 0, NULL, 12, NULL, 31, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7632', 'Kapitalertragssteuer 20%', 'A', 'E', '', '7632', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7634', 'Anrechenb.Soli auf Kapitalertragssteuer 20%', 'A', 'E', '', '7634', 0, NULL, 35, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7635', 'Zinsabschlagsteuer', 'A', 'E', '', '7635', 0, NULL, 35, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7638', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.', 'A', 'E', '', '7638', 0, NULL, 35, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7640', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag', 'A', 'E', '', '7640', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7642', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag', 'A', 'I', '', '7642', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7644', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er', 'A', 'I', '', '7644', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7650', 'Sonstige Betriebssteuern', 'A', 'E', '', '7650', 0, NULL, 12, NULL, 31, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7675', 'Verbrauchssteuer', 'A', 'E', '', '7675', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7678', 'Ökosteuer', 'A', 'E', '', '7678', 0, NULL, 12, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7685', 'Kfz-Steuer', 'A', 'E', 'AP_amount', '7685', 0, NULL, 19, NULL, 15, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7680', 'Grundsteuer', 'A', 'E', '', '7680', 0, NULL, 19, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7684', 'Grundsteuer f.Gebäude,die nicht z.Betriebsvermögen geh.', 'A', 'E', '', '7684', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7690', 'Steuernachzahlung Vorj.f.sons.Steue', 'A', 'E', '', '7690', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7692', 'Steuererstattung Vorj.f.sons.Steuer', 'A', 'I', '', '7692', 0, NULL, 33, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7694', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste', 'A', 'E', '', '7694', 0, NULL, 31, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7745', 'Entnahmen a.satzungsmäßigen Rücklagen', 'A', 'E', '', '7745', 0, NULL, NULL, NULL, NULL, FALSE); + + +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9000', 'Saldenverträge,Sachkonten', 'A', 'A', '', '9000', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9008', 'Saldenverträge,Debitoren', 'A', 'A', '', '9008', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9009', 'Saldenverträge,Kreditoren', 'A', 'L', '', '9009', 0, NULL, NULL, NULL, NULL, FALSE); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9090', 'Summenvortragskonto', 'A', 'A', '', '9090', 0, NULL, NULL, NULL, NULL, FALSE); + + + + +INSERT INTO tax (rate, taxkey, taxdescription) values ('0','0','Keine Steuer'); +INSERT INTO tax (rate, taxkey, taxdescription) values ('0','1','Umsatzsteuerfrei'); +insert into tax VALUES ((select id from chart where accno = '3801'),'0.07','3801','2','Umsatzsteuer 7%'); +INSERT INTO tax VALUES ((select id from chart where accno = '3805'),'0.16','3805','3','Umsatzsteuer 16%'); +INSERT INTO tax VALUES ((select id from chart where accno = '1401'),'0.07','1401','8','Vorsteuer 7%'); +insert into tax VALUES ((select id from chart where accno = '1405'),'0.16','1405','9','Vorsteuer 16%'); +insert into tax (taxkey, taxdescription) values ('10','Im anderen EG-Staat steuerpfl. Lieferung'); +insert into tax (taxkey, taxdescription) values ('11','Steuerfreie EG-Lief. an Abn. mit UStIdNr'); +insert into tax (chart_id,rate,taxnumber, taxkey, taxdescription) values ((select id from chart where accno = '3802'),'0.07','3802','12','Steuerpflicht. EG-Lieferungen 7%'); +insert into tax (chart_id,rate,taxnumber, taxkey, taxdescription) values ((select id from chart where accno = '3802'),'0.16','3803','13','Steuerpflicht. EG-Lieferungen 16%'); +insert into tax (chart_id,rate,taxnumber, taxkey, taxdescription) values ((select id from chart where accno = '1402'),'0.07','1402','18','Steuerpflicht. EG-Erwerb 7%'); +insert into tax (chart_id,rate,taxnumber, taxkey, taxdescription) values ((select id from chart where accno = '1402'),'0.16','1403','19','Steuerpflicht. EG-Erwerb 16%'); \ No newline at end of file diff --git a/sql/Germany-DATEV-SKR04EU-gifi.sql b/sql/Germany-DATEV-SKR04EU-gifi.sql new file mode 100644 index 000000000..1b5f5267d --- /dev/null +++ b/sql/Germany-DATEV-SKR04EU-gifi.sql @@ -0,0 +1,367 @@ +-- DATEV SKR04 +-- IT Systems Service http://www.itsystemsservice.de +-- +INSERT INTO gifi (accno,description) VALUES ('0135', 'EDV-Software'); +INSERT INTO gifi (accno,description) VALUES ('0150', 'Geschäfts- oder Firmenwert'); +INSERT INTO gifi (accno,description) VALUES ('0240', 'Geschäftsbauten'); +INSERT INTO gifi (accno,description) VALUES ('0400', 'Techn.Anlagen und Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0440', 'Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('0500', 'Betriebs- und Geschäftsausstattung'); +INSERT INTO gifi (accno,description) VALUES ('0510', 'Andere Anlagen'); +INSERT INTO gifi (accno,description) VALUES ('0520', 'PKW'); +INSERT INTO gifi (accno,description) VALUES ('0560', 'Sonst.Transportmittel'); +INSERT INTO gifi (accno,description) VALUES ('0620', 'Werkzeuge'); +INSERT INTO gifi (accno,description) VALUES ('0640', 'Ladeneinrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0650', 'Büroeinrichtung'); +INSERT INTO gifi (accno,description) VALUES ('0670', 'Geringwertige Wirtschaftsg. b. 410 Euro'); +INSERT INTO gifi (accno,description) VALUES ('1000', 'Roh,-Hilfs,-und Betriebsstoffe'); +INSERT INTO gifi (accno,description) VALUES ('1140', 'Waren'); +INSERT INTO gifi (accno,description) VALUES ('1200', 'Ford. aus Lieferungen und Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('1215', 'Ford.a.LuL z.allg.USt-Satz'); +INSERT INTO gifi (accno,description) VALUES ('1216', 'Ford.a.LuL z.erm.USt.-Satz (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('1217', 'Ford.a.steuerfr.od.nicht steuerb.LuL (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('1218', 'Ford.a.LuL gem.§24UStG(EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('1219', 'Gegenkto. bei Aufteil.d.Ford.n.Steuers.(EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('1220', 'Ford.n.§11(1)2EStG f.§4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1248', 'Pauschalwertbe.z.Ford.bis1J.'); +INSERT INTO gifi (accno,description) VALUES ('1249', 'Pauschalwertbe.z.Ford.ueb1J.'); +INSERT INTO gifi (accno,description) VALUES ('1370', 'Durchlaufende Posten'); +INSERT INTO gifi (accno,description) VALUES ('1374', 'Fremdgeld'); +INSERT INTO gifi (accno,description) VALUES ('1400', 'Abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1401', 'Abziebare Vorsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('1402', 'Abziehbare Vorsteuer aus EG-Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('1403', 'Abziehbare Vorsteuer aus EG-Erwerb 16%'); +INSERT INTO gifi (accno,description) VALUES ('1405', 'Abziehbare Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('1407', 'Abziehb.Vorst.n.allgem.Durchschnittssätzen UStVA Kz.63'); +INSERT INTO gifi (accno,description) VALUES ('1408', 'Abziehbare Vorsteuer n.§13b UStG'); +INSERT INTO gifi (accno,description) VALUES ('1409', 'Abziehbare Vorsteuer n.§13b UStG 16%'); +INSERT INTO gifi (accno,description) VALUES ('1433', 'Bezahlte Einfuhrumsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('1460', 'Geldtransit'); +INSERT INTO gifi (accno,description) VALUES ('1480', 'Gegenkonto Vorsteuer §4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1481', 'Auflösung Vorst.a.Vorjahr §4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1482', 'Vorst.aus Investitionen §4/3 EStG'); +INSERT INTO gifi (accno,description) VALUES ('1484', 'abziehb.VorSt EU-Erwerb Neufzg.b.Lief. o. USt.Ident.Nr'); +INSERT INTO gifi (accno,description) VALUES ('1600', 'Kasse'); +INSERT INTO gifi (accno,description) VALUES ('1800', 'Bank'); +INSERT INTO gifi (accno,description) VALUES ('2100', 'Privatentnahmen allgemein'); +INSERT INTO gifi (accno,description) VALUES ('2150', 'Privatsteuern'); +INSERT INTO gifi (accno,description) VALUES ('2180', 'Privateinlagen'); +INSERT INTO gifi (accno,description) VALUES ('2200', 'Sonderausgaben beschränkt abzugsfähig'); +INSERT INTO gifi (accno,description) VALUES ('2230', 'Sonderausgaben unbeschr. abzugsfähig'); +INSERT INTO gifi (accno,description) VALUES ('2250', 'Zuwendungen, Spenden'); +INSERT INTO gifi (accno,description) VALUES ('2953', 'Satzungsm.Rücklagen 0% Vorbelast.EK02'); +INSERT INTO gifi (accno,description) VALUES ('3150', 'Verbindl.gegenüber Kreditinstituten'); +INSERT INTO gifi (accno,description) VALUES ('3151', '- Restlaufzeit b.1 Jahr'); +INSERT INTO gifi (accno,description) VALUES ('3160', '- Restlaufzeit 1 bis 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('3170', '- Restlaufzeit grösser als 5 Jahre'); +INSERT INTO gifi (accno,description) VALUES ('3300', 'Verbindlichkeiten aus Lief.u.Leist.'); +INSERT INTO gifi (accno,description) VALUES ('3305', 'Vblk.a.LuL z.allg.Umsatzsteuersatz (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('3306', 'Vblk.a.LuL zum erm.Umsatzsteuersatz (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('3307', 'Vblk.a.LuL ohne Vorsteuer (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('3309', 'Gegenkonto 1605-1607 b.Aufteilung d.Vblk.n.Steuers.(EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('3800', 'Umsatzsteuer'); +INSERT INTO gifi (accno,description) VALUES ('3801', 'Umsatzsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('3802', 'Umsatzsteuer aus EG-Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('3803', 'Umsatzsteuer aus EG-Erwerb 16%'); +INSERT INTO gifi (accno,description) VALUES ('3805', 'Umsatzsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('3817', 'Umsatzsteuer a.i.anderen EG-Land stpfl.Lieferungen'); +INSERT INTO gifi (accno,description) VALUES ('3820', 'Umsatzsteuer-Vorauszahlungen'); +INSERT INTO gifi (accno,description) VALUES ('3830', 'Umsatzsteuer-Vorauszahlungen 1/11'); +INSERT INTO gifi (accno,description) VALUES ('3833', 'Umsatzsteuer n.§13b UStG'); +INSERT INTO gifi (accno,description) VALUES ('3841', 'Umsatzsteuer Vorjahr'); +INSERT INTO gifi (accno,description) VALUES ('3845', 'Umsatzsteuer frühere Jahre'); +INSERT INTO gifi (accno,description) VALUES ('4110', 'Sonstige steuerfreie Umsätze Inland'); +INSERT INTO gifi (accno,description) VALUES ('4120', 'Steuerfreie Umsätze §4Nr.1a UstG'); +INSERT INTO gifi (accno,description) VALUES ('4125', 'Steuerfrei innergem. Lieferungen §41bUStG'); +INSERT INTO gifi (accno,description) VALUES ('4130', 'Liefe.d.1.Abnehm.bei innergem.Dreiecksg §25b2UStG'); +INSERT INTO gifi (accno,description) VALUES ('4135', 'Steuerfr.innergem.Lief.v.Neufahrz.an Abn.o.USt-Ident-Nr.'); +INSERT INTO gifi (accno,description) VALUES ('4140', 'Steuerfreie Umsätze Offshore usw.'); +INSERT INTO gifi (accno,description) VALUES ('4150', 'Sonstige steuerfreie Umsätze §42-7UStG'); +INSERT INTO gifi (accno,description) VALUES ('4180', 'Erlöse,die mit den Durchschnittssätzen d.§24UStG vers.werd.'); +INSERT INTO gifi (accno,description) VALUES ('4185', 'Erlöse als Kleinunternehmer i.S.d.§19(1)UStG'); +INSERT INTO gifi (accno,description) VALUES ('4200', 'Erlöse'); +INSERT INTO gifi (accno,description) VALUES ('4300', 'Erlöse 7%USt'); +INSERT INTO gifi (accno,description) VALUES ('4310', 'Erlöse Inland stpfl. EG-Lieferung7%'); +INSERT INTO gifi (accno,description) VALUES ('4315', 'Erlös Inland stpfl.EG-Lieferung 16%'); +INSERT INTO gifi (accno,description) VALUES ('4320', 'Erlöse aus im and.EG-Land steuerpfl.Lieferungen'); +INSERT INTO gifi (accno,description) VALUES ('4400', 'Erlöse 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4500', 'Provisionserlöse'); +INSERT INTO gifi (accno,description) VALUES ('4504', 'Provisionserlöse,steuerfrei (§4Nr.8ff.UStG)'); +INSERT INTO gifi (accno,description) VALUES ('4505', 'Provisionserlöse,steuerfrei (§4Nr.5UStG)'); +INSERT INTO gifi (accno,description) VALUES ('4506', 'Provisionserlöse 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4508', 'Provisionserlöse 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4510', 'Erlöse Abfallverwertung'); +INSERT INTO gifi (accno,description) VALUES ('4520', 'Erlös Leergut'); +INSERT INTO gifi (accno,description) VALUES ('4580', 'Erlöse zum allg.Umsatzsteuersatz (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('4581', 'Erlöse zum ermä.Umsatzsteuersatz (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('4582', 'Erlöse steuerfrei u.nicht steuerbar (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('4589', 'Gegenkonto 8580-8582 b.Aufteilung d.Erlöse n.Steuersätzen(EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('4600', 'Unentgeldliche Wertabgaben'); +INSERT INTO gifi (accno,description) VALUES ('4605', 'Entnahme v. Gegenst.o.USt.'); +INSERT INTO gifi (accno,description) VALUES ('4610', 'Entnah.d.Untern.f.Zwecke ausserh.d.Untern.7%USt'); +INSERT INTO gifi (accno,description) VALUES ('4619', 'Entnahme durch den Untern.f.Zwecke außerhalb d.Untern.(Waren)o.USt'); +INSERT INTO gifi (accno,description) VALUES ('4620', 'Entnahme des Untern.f.Zwecke ausserh.d.Untern 16%(Waren)'); +INSERT INTO gifi (accno,description) VALUES ('4630', 'Verwendung v.Gegenst.f.Zwecke außerhalb d.Unternehmens 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4639', 'Verwendung v.Gegenständen f.Zwecke außerhalb d.Untern.o.USt.'); +INSERT INTO gifi (accno,description) VALUES ('4640', 'Verw.v.Gegens.f.Zwecke ausserh.d.Untern.16%USt.'); +INSERT INTO gifi (accno,description) VALUES ('4645', 'Verwend.v.Gegenst.f.Zwecke außerh.d.Untern.16%USt(Kfz-Nutzung)'); +INSERT INTO gifi (accno,description) VALUES ('4646', 'Verwend.f.Gegenst.f.Zwecke außerh.d.Untern.16%USt(Telefonnutzung)'); +INSERT INTO gifi (accno,description) VALUES ('4660', 'Unentgeldl.Erbring.sons.Leis.16%USt'); +INSERT INTO gifi (accno,description) VALUES ('4670', 'Unentgeltl.Zuw.v Waren 7% Ust'); +INSERT INTO gifi (accno,description) VALUES ('4679', 'Unentgeltl.Zuwendung v.Waren o.USt.'); +INSERT INTO gifi (accno,description) VALUES ('4680', 'Unentgeltl.Zuw.von Waren 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('4686', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust'); +INSERT INTO gifi (accno,description) VALUES ('4689', 'Unentgeldl.Zuw.v.Gegens.ohne Ust'); +INSERT INTO gifi (accno,description) VALUES ('4690', 'Nicht steuerbare Umsätze'); +INSERT INTO gifi (accno,description) VALUES ('4695', 'Umsatzsteuervergütungen'); +INSERT INTO gifi (accno,description) VALUES ('4700', 'Erlösschmälerungen'); +INSERT INTO gifi (accno,description) VALUES ('4705', 'Erlösschmälerungen aus steuerfr.Umsätzen §4 Nr.1a UStG'); +INSERT INTO gifi (accno,description) VALUES ('4710', 'Erlösschmälerung 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4720', 'Erlösschmälerung 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4724', 'Erlösschmäler.a.stfrei.IG Lieferung'); +INSERT INTO gifi (accno,description) VALUES ('4725', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt'); +INSERT INTO gifi (accno,description) VALUES ('4726', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt'); +INSERT INTO gifi (accno,description) VALUES ('4727', 'Erlösschmä.and.EG Land stpfl.Liefer'); +INSERT INTO gifi (accno,description) VALUES ('4729', 'Erlösschmälerungen aus im Inland steuerpfl.EG-Lief.15% USt'); +INSERT INTO gifi (accno,description) VALUES ('4731', 'Gewährte Skonti 7% USt'); +INSERT INTO gifi (accno,description) VALUES ('4735', 'Gewährte Skonti 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4750', 'Gewährte Boni 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4760', 'Gewährte Boni 16% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4780', 'Gewährte Rabatte 7% USt.'); +INSERT INTO gifi (accno,description) VALUES ('4790', 'Gewährte Rabatte 16% Ust.'); +INSERT INTO gifi (accno,description) VALUES ('4800', 'Bestandsverä.fertige Erzeugnisse'); +INSERT INTO gifi (accno,description) VALUES ('4810', 'Bestandsveränderung-unfertige Erzeu'); +INSERT INTO gifi (accno,description) VALUES ('4815', 'Bestandsveränderung-unfertige Leist'); +INSERT INTO gifi (accno,description) VALUES ('4820', 'Andere aktivierte Eigenleistungen'); +INSERT INTO gifi (accno,description) VALUES ('4830', 'Sonstige Erträge'); +INSERT INTO gifi (accno,description) VALUES ('4835', 'Sonstige Erlöse betriebl.u.regelmäß'); +INSERT INTO gifi (accno,description) VALUES ('4837', 'Betriebsfremde Erträge nichtaußerorden'); +INSERT INTO gifi (accno,description) VALUES ('4840', 'Erträge aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('4844', 'Erlöse a.Verk.Sachanlagen steuerfrei§4Nr.1aUStG(b.Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('4845', 'Erlöse aus Verk.Sachanlagevermögen16% USt (bei Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('4848', 'Erlöse a.Verk.Sachanlagen steuerfrei§4Nr.1bUStG(b.Buchverlust)'); +INSERT INTO gifi (accno,description) VALUES ('4849', 'Erlöse aus Anlagenverkäufen'); +INSERT INTO gifi (accno,description) VALUES ('4860', 'Grundstückserträge'); +INSERT INTO gifi (accno,description) VALUES ('4900', 'Erträge aus Abgang von AV-Gegenständen'); +INSERT INTO gifi (accno,description) VALUES ('4905', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm'); +INSERT INTO gifi (accno,description) VALUES ('4910', 'Ertrag a.d.Zuschreib.d.Anlagevermög'); +INSERT INTO gifi (accno,description) VALUES ('4915', 'Ertr.a.Zuschreib.d.Umlaufvermögens'); +INSERT INTO gifi (accno,description) VALUES ('4920', 'Ertr.a.Herabsetzung d.PWB zu Forderungen'); +INSERT INTO gifi (accno,description) VALUES ('4925', 'Ertr. aus abgeschriebenen Forderung'); +INSERT INTO gifi (accno,description) VALUES ('4930', 'Ertr.a.d.Auflösung v.Rückstellungen'); +INSERT INTO gifi (accno,description) VALUES ('4934', 'Erträge a.d.Auflösung v.SoPo m.Rücklageant.(Exitenzgründungszusch.'); +INSERT INTO gifi (accno,description) VALUES ('4939', 'Erträge Aufl. Sopo m.R.(Ansparafa)'); +INSERT INTO gifi (accno,description) VALUES ('4941', 'Sachbezüge 7% Ust (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('4945', 'Sachbezüge 16% Ust (Waren)'); +INSERT INTO gifi (accno,description) VALUES ('4946', 'Verrechnete sons. Sachbezüge keine Waren'); +INSERT INTO gifi (accno,description) VALUES ('4960', 'Periodenfremde Erträge nicht außero'); +INSERT INTO gifi (accno,description) VALUES ('4970', 'Versicherungsentschädigungen'); +INSERT INTO gifi (accno,description) VALUES ('4981', 'Steuerfr.Erträge a.d.Auflös.v.SoPo m.Rücklageanteil'); +INSERT INTO gifi (accno,description) VALUES ('4982', 'Sonst.steuerfreie Betriebseinnahmen'); +INSERT INTO gifi (accno,description) VALUES ('5190', 'Energiestoffe (Fertigung)'); +INSERT INTO gifi (accno,description) VALUES ('5300', 'Wareneingang 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5400', 'Wareneingang 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5420', 'Innergemein.Erwerb 7% VorSt u. Ust'); +INSERT INTO gifi (accno,description) VALUES ('5425', 'Innergem.Erwerb 16% VorSt u. Ust'); +INSERT INTO gifi (accno,description) VALUES ('5440', 'Innergem.Erwerb v.Neufahrz.v.Lief.o.USt.Identnr.16%VSt.u.16%USt.'); +INSERT INTO gifi (accno,description) VALUES ('5550', 'Steuerfreier innergem.Erwerb'); +INSERT INTO gifi (accno,description) VALUES ('5559', 'Steuerfreie Einfuhren'); +INSERT INTO gifi (accno,description) VALUES ('5580', 'Wareneinkauf z.allg.Umsatzsteuersatz (EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('5581', 'Wareneinkauf z.erm.Umsatzsteuersatz(EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('5582', 'Wareneinkauf ohne Vorsteuerabzug(EÜR)'); +INSERT INTO gifi (accno,description) VALUES ('5589', 'Gegenkto.3580-3582 b.Aufteilung d.WE n.Steuersätzen(EüR)'); +INSERT INTO gifi (accno,description) VALUES ('5600', 'Nicht abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5610', 'Nicht abziehb.Vorsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('5650', 'Nicht abziehb.Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('5731', 'Erhaltene Skonti 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5735', 'Erhaltene Skonti 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5750', 'Erhaltene Boni 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5760', 'Erhaltene Boni 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5780', 'Erhaltene Rabatte 7% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5790', 'Erhaltene Rabatte 16% Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('5800', 'Bezugsnebenkosten'); +INSERT INTO gifi (accno,description) VALUES ('5820', 'Leergut'); +INSERT INTO gifi (accno,description) VALUES ('5840', 'Zölle und Einfuhrabgaben'); +INSERT INTO gifi (accno,description) VALUES ('5860', 'Verrechnete Stoffkosten'); +INSERT INTO gifi (accno,description) VALUES ('5880', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren'); +INSERT INTO gifi (accno,description) VALUES ('5900', 'Fremdleistungen'); +INSERT INTO gifi (accno,description) VALUES ('5915', 'Leist.v.ausländ.Untern. 7% VSt.u.7%USt.'); +INSERT INTO gifi (accno,description) VALUES ('5925', 'Leist.v.ausländ.Untern. 16% VSt.u.16%USt.'); +INSERT INTO gifi (accno,description) VALUES ('6010', 'Löhne'); +INSERT INTO gifi (accno,description) VALUES ('6020', 'Gehälter'); +INSERT INTO gifi (accno,description) VALUES ('6026', 'Tantiemen'); +INSERT INTO gifi (accno,description) VALUES ('6027', 'Geschäftsführergehälter'); +INSERT INTO gifi (accno,description) VALUES ('6030', 'Aushilfslöhne'); +INSERT INTO gifi (accno,description) VALUES ('6040', 'Lohnsteuer für Aushilfe'); +INSERT INTO gifi (accno,description) VALUES ('6045', 'Bedienungsgelder'); +INSERT INTO gifi (accno,description) VALUES ('6050', 'Ehegattengehalt'); +INSERT INTO gifi (accno,description) VALUES ('6060', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.'); +INSERT INTO gifi (accno,description) VALUES ('6069', 'Pauschale Lohnsteuera.sons.Bezüge (z.B.Fahrtkostenzu)'); +INSERT INTO gifi (accno,description) VALUES ('6070', 'Krankengeldzuschüsse'); +INSERT INTO gifi (accno,description) VALUES ('6080', 'Vermögenswirksame Leistungen'); +INSERT INTO gifi (accno,description) VALUES ('6090', 'Fahrtkostenerst.Wohnung/Arbeitsstät'); +INSERT INTO gifi (accno,description) VALUES ('6110', 'Gesetzlich soziale Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('6120', 'Beiträge zur Berufsgenossenschaftr'); +INSERT INTO gifi (accno,description) VALUES ('6130', 'Freiwillig soziale Aufwendungen lohnsteuerfrei'); +INSERT INTO gifi (accno,description) VALUES ('6147', 'Pauschale Lohnsteuer auf sonst.Bezüge(z.B.Direktversicherung'); +INSERT INTO gifi (accno,description) VALUES ('6200', 'Abschreibungen a.immat.Vermögensgeg'); +INSERT INTO gifi (accno,description) VALUES ('6205', 'Abschreibung a.d.Geschäft-o.Firmenw'); +INSERT INTO gifi (accno,description) VALUES ('6210', 'Außerplan.AfA a.immat.Vermögensgeg.'); +INSERT INTO gifi (accno,description) VALUES ('6220', 'Abschreibungen auf Sachanlagen'); +INSERT INTO gifi (accno,description) VALUES ('6221', 'Abschreibung auf Gebäude'); +INSERT INTO gifi (accno,description) VALUES ('6222', 'Abschreibungen auf Kfz'); +INSERT INTO gifi (accno,description) VALUES ('6230', 'Außerplanmäßig Abschr.a.Sachanlagen'); +INSERT INTO gifi (accno,description) VALUES ('6231', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA bei Gebäuden'); +INSERT INTO gifi (accno,description) VALUES ('6232', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA des Kfz'); +INSERT INTO gifi (accno,description) VALUES ('6233', 'Absetzung f.außergew.techn.u.wirtschaftl.AfA sonst.WG'); +INSERT INTO gifi (accno,description) VALUES ('6240', 'Abschr.a.Sachanl.aufgr.steuerl.Sondervorschriften'); +INSERT INTO gifi (accno,description) VALUES ('6241', 'Sonderabschreibung nach §7g(1)u.(2)EStG (ohne Kfz)'); +INSERT INTO gifi (accno,description) VALUES ('6242', 'Sonderabschreibung n.§7g(1)u.(2)EStG (für Kfz)'); +INSERT INTO gifi (accno,description) VALUES ('6250', 'Kaufleasing'); +INSERT INTO gifi (accno,description) VALUES ('6260', 'Sofortabschreibung GWG'); +INSERT INTO gifi (accno,description) VALUES ('6262', 'Abschreibungen auf aktivierte GWG'); +INSERT INTO gifi (accno,description) VALUES ('6270', 'Abschreibungen auf Finanzanlagen'); +INSERT INTO gifi (accno,description) VALUES ('6275', 'Abschr.a.Wertp.d.Umlaufvermögens'); +INSERT INTO gifi (accno,description) VALUES ('6280', 'Forderungsverlust-übliche Höhe'); +INSERT INTO gifi (accno,description) VALUES ('6281', 'Forderungsverluste 7% USt.(übliche Höhe'); +INSERT INTO gifi (accno,description) VALUES ('6285', 'Forderungsverluste 16% USt.(übliche Höhe'); +INSERT INTO gifi (accno,description) VALUES ('6300', 'Sonstige betriebliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('6303', 'Fremdleistungen'); +INSERT INTO gifi (accno,description) VALUES ('6304', 'Sons.Aufw.betriebl. und regelmäßig'); +INSERT INTO gifi (accno,description) VALUES ('6305', 'Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('6310', 'Miete'); +INSERT INTO gifi (accno,description) VALUES ('6315', 'Pacht'); +INSERT INTO gifi (accno,description) VALUES ('6320', 'Heizung'); +INSERT INTO gifi (accno,description) VALUES ('6325', 'Gas,Strom, Wasser'); +INSERT INTO gifi (accno,description) VALUES ('6330', 'Reinigung'); +INSERT INTO gifi (accno,description) VALUES ('6335', 'Instandhaltung betrieb.Räume'); +INSERT INTO gifi (accno,description) VALUES ('6338', 'Instandhaltung betrieb.Räume nicht Betriebsverm.'); +INSERT INTO gifi (accno,description) VALUES ('6343', 'Abgaben f.betrieb.genutz.Grundbesitz nicht Betriebsverm.'); +INSERT INTO gifi (accno,description) VALUES ('6345', 'Sonstige Raumkosten'); +INSERT INTO gifi (accno,description) VALUES ('6348', 'Aufwend.f.ein häusliches Arbeitszimmer(abziehb.Anteil)'); +INSERT INTO gifi (accno,description) VALUES ('6349', 'Aufwend.f.ein häusliches Arbeitszimmer(nicht abziehb.Anteil)'); +INSERT INTO gifi (accno,description) VALUES ('6350', 'Grundstücksaufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('6390', 'Zuwend.,Spenden,steuerlich n.abziehbar'); +INSERT INTO gifi (accno,description) VALUES ('6358', 'Gründstücksaufwend.f.Gebäude,die nicht z.Betriebsverm.gehören'); +INSERT INTO gifi (accno,description) VALUES ('6400', 'Versicherungen'); +INSERT INTO gifi (accno,description) VALUES ('6405', 'Versicherungen f.Gebäude,die zum BV gehören'); +INSERT INTO gifi (accno,description) VALUES ('6420', 'Beiträge'); +INSERT INTO gifi (accno,description) VALUES ('6430', 'Sonstige Abgaben'); +INSERT INTO gifi (accno,description) VALUES ('6436', 'Steuerl.abzugs.Verspätungszuschl.u.Zwangsgelder'); +INSERT INTO gifi (accno,description) VALUES ('6437', 'Steuerl.n.abzugsf.Verspätungszuschläge u.Zwangsgelder'); +INSERT INTO gifi (accno,description) VALUES ('6440', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes'); +INSERT INTO gifi (accno,description) VALUES ('6460', 'Rep.u.Instandhaltungen v.techn.Anlagen u.Maschinen'); +INSERT INTO gifi (accno,description) VALUES ('6470', 'Rep.u.Instandhaltungen v.and.Anlagen u.Betriebs-u.Geschäftsausst.'); +INSERT INTO gifi (accno,description) VALUES ('6490', 'Sonstige Reparaturen u.Instandhalt.'); +INSERT INTO gifi (accno,description) VALUES ('6495', 'Wartungskosten für Hard-u.Software'); +INSERT INTO gifi (accno,description) VALUES ('6498', 'Mietleasing'); +INSERT INTO gifi (accno,description) VALUES ('6499', 'Gewerbest.zu berücksicht.Mietleasing §8 GewStG'); +INSERT INTO gifi (accno,description) VALUES ('6500', 'Fahrzugkosten'); +INSERT INTO gifi (accno,description) VALUES ('6520', 'Kfz-Versicherungen'); +INSERT INTO gifi (accno,description) VALUES ('6530', 'Laufende Kfz-Betriebskosten'); +INSERT INTO gifi (accno,description) VALUES ('6540', 'Kfz-Reparaturen'); +INSERT INTO gifi (accno,description) VALUES ('6550', 'Garagenmiete'); +INSERT INTO gifi (accno,description) VALUES ('6560', 'Fremdfahrzeuge'); +INSERT INTO gifi (accno,description) VALUES ('6595', 'Fremdfahrzeugkosten'); +INSERT INTO gifi (accno,description) VALUES ('6570', 'Sonstige Kfz-Kosten'); +INSERT INTO gifi (accno,description) VALUES ('6580', 'Mautgebühren'); +INSERT INTO gifi (accno,description) VALUES ('6590', 'Fahrzeugkosten f.Kfz,die nicht zum BV gehören'); +INSERT INTO gifi (accno,description) VALUES ('6600', 'Werbekosten'); +INSERT INTO gifi (accno,description) VALUES ('6610', 'Geschenke abzugsf.'); +INSERT INTO gifi (accno,description) VALUES ('6620', 'Geschenke nicht abzugsf.'); +INSERT INTO gifi (accno,description) VALUES ('6625', 'Geschenke ausschließl.betrieb.genut'); +INSERT INTO gifi (accno,description) VALUES ('6630', 'Repräsentationskosten'); +INSERT INTO gifi (accno,description) VALUES ('6640', 'Bewirtungskosten'); +INSERT INTO gifi (accno,description) VALUES ('6643', 'Aufmerksamkeiten'); +INSERT INTO gifi (accno,description) VALUES ('6644', 'Nicht abzugsfähige Bewirtungskosten'); +INSERT INTO gifi (accno,description) VALUES ('6645', 'Nicht abzugsfähige Betriebsausgaben'); +INSERT INTO gifi (accno,description) VALUES ('6650', 'Reisekosten Arbeitnehmer'); +INSERT INTO gifi (accno,description) VALUES ('6660', 'Reisekosten Arbeitn.Übernachtungsaufwand'); +INSERT INTO gifi (accno,description) VALUES ('6663', 'Reisekosten Arbeitn.m.Vorsteuerabzu f.öffentl.Verkehrsm.'); +INSERT INTO gifi (accno,description) VALUES ('6664', 'Reisekosten Arbeitn.Verpflegungmehr'); +INSERT INTO gifi (accno,description) VALUES ('6668', 'Kilometerentgelderstattung Arbeitnehmer'); +INSERT INTO gifi (accno,description) VALUES ('6670', 'Reisekosten Unternehmer'); +INSERT INTO gifi (accno,description) VALUES ('6673', 'Reisek.Untern.m.Vorsteuerabzug (f.öffentl.Verkehrsm.'); +INSERT INTO gifi (accno,description) VALUES ('6674', 'Reisekosten Untern.Verpflegungsmehr'); +INSERT INTO gifi (accno,description) VALUES ('6680', 'Reisekosten Untern.Übernachtungsauf'); +INSERT INTO gifi (accno,description) VALUES ('6688', 'Fahrten zw.Wohn.und Arbeitsstätte (nicht abziehb.Teil)'); +INSERT INTO gifi (accno,description) VALUES ('6689', 'Fahrten zw.Wohn.-und Arbeitsstätte (Haben)'); +INSERT INTO gifi (accno,description) VALUES ('6700', 'Kosten der Warenabgabe'); +INSERT INTO gifi (accno,description) VALUES ('6710', 'Verpackungsmaterial'); +INSERT INTO gifi (accno,description) VALUES ('6740', 'Ausgangsfracht'); +INSERT INTO gifi (accno,description) VALUES ('6760', 'Transportversicherung'); +INSERT INTO gifi (accno,description) VALUES ('6770', 'Verkaufsprovision'); +INSERT INTO gifi (accno,description) VALUES ('6780', 'Fremdarbeiten'); +INSERT INTO gifi (accno,description) VALUES ('6790', 'Aufwand für Gewährleistungen'); +INSERT INTO gifi (accno,description) VALUES ('6800', 'Porto'); +INSERT INTO gifi (accno,description) VALUES ('6805', 'Telefon'); +INSERT INTO gifi (accno,description) VALUES ('6810', 'Telefax'); +INSERT INTO gifi (accno,description) VALUES ('6815', 'Bürobedarf'); +INSERT INTO gifi (accno,description) VALUES ('6820', 'Zeitschriften, Bücher'); +INSERT INTO gifi (accno,description) VALUES ('6821', 'Fortbildungskosten'); +INSERT INTO gifi (accno,description) VALUES ('6822', 'Freiwillige Sozialleistungen'); +INSERT INTO gifi (accno,description) VALUES ('6825', 'Rechts- und Beratungskosten'); +INSERT INTO gifi (accno,description) VALUES ('6827', 'Abschluß- und Prüfungskosten'); +INSERT INTO gifi (accno,description) VALUES ('6830', 'Buchführungskosten'); +INSERT INTO gifi (accno,description) VALUES ('6835', 'Mieten für Einrichtungen'); +INSERT INTO gifi (accno,description) VALUES ('6840', 'Mieten für Einrichtungen'); +INSERT INTO gifi (accno,description) VALUES ('6845', 'Werkzeuge und Kleingeräte'); +INSERT INTO gifi (accno,description) VALUES ('6850', 'Betriebsbedarf'); +INSERT INTO gifi (accno,description) VALUES ('6855', 'Nebenkosten des Geldverkehrs'); +INSERT INTO gifi (accno,description) VALUES ('6859', 'Aufwend.f.Abraum-u.Abfallbeseitigung'); +INSERT INTO gifi (accno,description) VALUES ('6860', 'Nicht abziehbare Vorsteuer'); +INSERT INTO gifi (accno,description) VALUES ('6865', 'Nicht abziehbare Vorsteuer 7%'); +INSERT INTO gifi (accno,description) VALUES ('6870', 'Nicht abziehbare Vorsteuer 16%'); +INSERT INTO gifi (accno,description) VALUES ('6880', 'Aufwendungen aus Kursdifferenzen'); +INSERT INTO gifi (accno,description) VALUES ('6895', 'Abgänge Sachanlagen Restbuchwert'); +INSERT INTO gifi (accno,description) VALUES ('6900', 'Verluste aus Anlagenabgang'); +INSERT INTO gifi (accno,description) VALUES ('6926', 'Einstellungen in SoPo m.Rücklageanteil (Ansparabschreibung'); +INSERT INTO gifi (accno,description) VALUES ('6928', 'Einstellungen in SoPo m.Rücklageanteil (Existenzgründungsrücklage'); +INSERT INTO gifi (accno,description) VALUES ('6960', 'Periodenfremde Aufwend.(soweit n.außerordentlich'); +INSERT INTO gifi (accno,description) VALUES ('6967', 'Betriebsfremde Aufwendungen soweit n.außerord.'); +INSERT INTO gifi (accno,description) VALUES ('6970', 'Kalkulatorischer Unternehmerlohn'); +INSERT INTO gifi (accno,description) VALUES ('6974', 'Kalkulatorische Zinsen'); +INSERT INTO gifi (accno,description) VALUES ('6976', 'Kalkulatorische Aschreibungen'); +INSERT INTO gifi (accno,description) VALUES ('6978', 'Kalkulatorische Wagnisse'); +INSERT INTO gifi (accno,description) VALUES ('6979', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter'); +INSERT INTO gifi (accno,description) VALUES ('7000', 'Erträge aus Beteiligungen'); +INSERT INTO gifi (accno,description) VALUES ('7100', 'Sonstige Zinsen und ähnliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('7120', 'Zinsähnliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('7130', 'Diskonterträge'); +INSERT INTO gifi (accno,description) VALUES ('7300', 'Zinsen und ähnl.Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('7305', 'Zinsaufwendung-betriebliche Steuern §223aAO'); +INSERT INTO gifi (accno,description) VALUES ('7310', 'Zinsaufwendung f.kurzf.Verbindlichk'); +INSERT INTO gifi (accno,description) VALUES ('7320', 'Zinsaufwendung f.langf.Verbindlichk'); +INSERT INTO gifi (accno,description) VALUES ('7325', 'Zinsaufwend.f.Gebäude,die z.Betriebsvermögen gehören'); +INSERT INTO gifi (accno,description) VALUES ('7326', 'Zinsen zur Finanzierung Anlagevermögen'); +INSERT INTO gifi (accno,description) VALUES ('7330', 'Zinsähnliche Aufwendungen'); +INSERT INTO gifi (accno,description) VALUES ('7340', 'Diskontaufwendung'); +INSERT INTO gifi (accno,description) VALUES ('7400', 'Außerordentliche Erträge'); +INSERT INTO gifi (accno,description) VALUES ('7401', 'Außerordentliche Erträge finanzwirksam'); +INSERT INTO gifi (accno,description) VALUES ('7450', 'Außerordentliche Erträge nicht finanzwirksam'); +INSERT INTO gifi (accno,description) VALUES ('7500', 'Außerordentliche Aufwendung'); +INSERT INTO gifi (accno,description) VALUES ('7600', 'Körperschaftssteuer'); +INSERT INTO gifi (accno,description) VALUES ('7608', 'Solidaritätszuschlag'); +INSERT INTO gifi (accno,description) VALUES ('7609', 'Solidaritätszuschlag für Vorjahr'); +INSERT INTO gifi (accno,description) VALUES ('7610', 'Gewerbesteuer'); +INSERT INTO gifi (accno,description) VALUES ('7632', 'Kapitalertragssteuer 20%'); +INSERT INTO gifi (accno,description) VALUES ('7634', 'Anrechenb.Soli auf Kapitalertragssteuer 20%'); +INSERT INTO gifi (accno,description) VALUES ('7635', 'Zinsabschlagsteuer'); +INSERT INTO gifi (accno,description) VALUES ('7638', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.'); +INSERT INTO gifi (accno,description) VALUES ('7640', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('7642', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag'); +INSERT INTO gifi (accno,description) VALUES ('7644', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er'); +INSERT INTO gifi (accno,description) VALUES ('7650', 'Sonstige Betriebssteuern'); +INSERT INTO gifi (accno,description) VALUES ('7675', 'Verbrauchssteuer'); +INSERT INTO gifi (accno,description) VALUES ('7678', 'Ökosteuer'); +INSERT INTO gifi (accno,description) VALUES ('7680', 'Grundsteuer'); +INSERT INTO gifi (accno,description) VALUES ('7684', 'Grundsteuer f.Gebäude,die nicht z.Betriebsvermögen geh'); +INSERT INTO gifi (accno,description) VALUES ('7685', 'Kfz-Steuer'); +INSERT INTO gifi (accno,description) VALUES ('7690', 'Steuernachzahlung Vorj.f.sons.Steue'); +INSERT INTO gifi (accno,description) VALUES ('7692', 'Steuererstattung Vorj.f.sons.Steuer'); +INSERT INTO gifi (accno,description) VALUES ('7694', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste'); +INSERT INTO gifi (accno,description) VALUES ('7745', 'Entnahmen a.satzungsmäßigen Rücklagen'); +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 ('9090', 'Summenvortragskonto'); -- 2.20.1