From d333f237fcd8ef1d9145b7b51072f7088b857301 Mon Sep 17 00:00:00 2001 From: Moritz Bunkus Date: Thu, 29 Mar 2007 14:24:21 +0000 Subject: [PATCH] =?utf8?q?Weitere=20Vorkommen=20von=20GIFI=20entfernt.=20G?= =?utf8?q?IFI=20m=C3=BCsste=20bis=20auf=20Spalte=20chart.gifi=5Faccno=20un?= =?utf8?q?d=20Tabelle=20chart=20komplett=20entfernt=20sein.?= MIME-Version: 1.0 Content-Type: text/plain; charset=utf8 Content-Transfer-Encoding: 8bit --- SL/AM.pm | 12 +- SL/CA.pm | 74 +-- SL/GL.pm | 46 +- SL/RP.pm | 419 +------------ SL/User.pm | 5 - bin/mozilla/ca.pl | 39 +- bin/mozilla/gl.pl | 26 +- bin/mozilla/rp.pl | 58 +- locale/de/all | 3 - locale/de/ca | 1 - locale/de/ct | 3 - locale/de/gl | 1 - locale/de/rp | 2 - lx-erp.conf | 2 +- sql/Austria-gifi.sql | 334 ---------- sql/Belgium-gifi.sql | 68 --- sql/Canada-gifi.sql | 754 ----------------------- sql/Germany-DATEV-SKR03EU-gifi.sql | 947 ----------------------------- sql/Germany-DATEV-SKR04EU-gifi.sql | 367 ----------- sql/Leerer-Kontenrahmen-gifi.sql | 1 - sql/Swiss-German-gifi.sql | 55 -- 21 files changed, 31 insertions(+), 3186 deletions(-) delete mode 100644 sql/Austria-gifi.sql delete mode 100644 sql/Belgium-gifi.sql delete mode 100644 sql/Canada-gifi.sql delete mode 100644 sql/Germany-DATEV-SKR03EU-gifi.sql delete mode 100644 sql/Germany-DATEV-SKR04EU-gifi.sql delete mode 100644 sql/Leerer-Kontenrahmen-gifi.sql delete mode 100644 sql/Swiss-German-gifi.sql diff --git a/SL/AM.pm b/SL/AM.pm index 8696cba0d..1807678a4 100644 --- a/SL/AM.pm +++ b/SL/AM.pm @@ -48,7 +48,7 @@ sub get_account { # connect to database my $dbh = $form->dbconnect($myconfig); my $query = - qq!SELECT c.accno, c.description, c.charttype, c.gifi_accno, c.category,! . + qq!SELECT c.accno, c.description, c.charttype, c.category,! . qq! c.link, c.pos_bilanz, c.pos_eur, c.new_chart_id, c.valid_from, ! . qq! c.pos_bwa, ! . qq! tk.taxkey_id, tk.pos_ustva, tk.tax_id, ! . @@ -183,13 +183,13 @@ sub save_account { if ($form->{id}) { $query = qq|UPDATE chart SET accno = ?, description = ?, charttype = ?, - gifi_accno = ?, category = ?, link = ?, + category = ?, link = ?, taxkey_id = ?, pos_ustva = ?, pos_bwa = ?, pos_bilanz = ?, pos_eur = ?, new_chart_id = ?, valid_from = ? WHERE id = ?|; @values = ($form->{accno}, $form->{description}, $form->{charttype}, - $form->{gifi_accno}, $form->{category}, $form->{link}, + $form->{category}, $form->{link}, conv_i($taxkey), conv_i($form->{pos_ustva}), conv_i($form->{pos_bwa}), conv_i($form->{pos_bilanz}), conv_i($form->{pos_eur}), @@ -205,14 +205,12 @@ sub save_account { } else { $query = qq|INSERT INTO chart (accno, description, charttype, - gifi_accno, category, link, - taxkey_id, + category, link, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, new_chart_id, valid_from) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)|; @values = ($form->{accno}, $form->{description}, $form->{charttype}, - $form->{gifi_accno}, $form->{category}, $form->{link}, - conv_i($taxkey), + $form->{category}, $form->{link}, conv_i($taxkey), conv_i($form->{pos_ustva}), conv_i($form->{pos_bwa}), conv_i($form->{pos_bilanz}), conv_i($form->{pos_eur}), conv_i($form->{new_chart_id}), diff --git a/SL/CA.pm b/SL/CA.pm index 91df43cac..4d42e0d67 100644 --- a/SL/CA.pm +++ b/SL/CA.pm @@ -60,17 +60,6 @@ sub all_accounts { } $sth->finish; - $query = qq|SELECT accno, description - FROM gifi|; - $sth = $dbh->prepare($query); - $sth->execute || $form->dberror($query); - - my %gifi; - while (my ($accno, $description) = $sth->fetchrow_array) { - $gifi{$accno} = $description; - } - $sth->finish; - $query = qq{ SELECT c.accno, @@ -96,7 +85,7 @@ sub all_accounts { FROM chart c LEFT JOIN taxkeys tk ON (c.id = tk.chart_id) LEFT JOIN tax tx ON (tk.tax_id = tx.id) - GROUP BY c.accno, c.id, c.description, c.charttype, c.gifi_accno, + GROUP BY c.accno, c.id, c.description, c.charttype, c.category, c.link, c.pos_bwa, c.pos_bilanz, c.pos_eur, c.valid_from, c.datevautomatik ORDER BY c.accno @@ -107,7 +96,6 @@ sub all_accounts { while (my $ca = $sth->fetchrow_hashref(NAME_lc)) { $ca->{amount} = $amount{ $ca->{accno} }; - $ca->{gifi_description} = $gifi{ $ca->{gifi_accno} }; if ($ca->{amount} < 0) { $ca->{debit} = $ca->{amount} * -1; } else { @@ -133,10 +121,6 @@ sub all_transactions { # get chart_id my $query = qq|SELECT c.id FROM chart c WHERE c.accno = '$form->{accno}'|; - if ($form->{accounttype} eq 'gifi') { - $query = qq|SELECT c.id FROM chart c - WHERE c.gifi_accno = '$form->{gifi_accno}'|; - } my $sth = $dbh->prepare($query); $sth->execute || $form->dberror($query); @@ -205,20 +189,13 @@ sub all_transactions { |; } - if ($form->{accno} || $form->{gifi_accno}) { + if ($form->{accno}) { # get category for account $query = qq|SELECT c.category FROM chart c WHERE c.accno = '$form->{accno}'|; - if ($form->{accounttype} eq 'gifi') { - $query = qq|SELECT c.category - FROM chart c - WHERE c.gifi_accno = '$form->{gifi_accno}' - AND c.charttype = 'A'|; - } - $sth = $dbh->prepare($query); $sth->execute || $form->dberror($query); @@ -273,53 +250,6 @@ sub all_transactions { } - if ($form->{accounttype} eq 'gifi') { - $query = qq|SELECT SUM(ac.amount) - FROM acc_trans ac - JOIN chart c ON (ac.chart_id = c.id) - $dpt_join - WHERE c.gifi_accno = '$form->{gifi_accno}' - AND ac.transdate < '$form->{fromdate}' - $dpt_where - $project - |; - - if ($form->{project_id}) { - - $query .= qq| - - UNION - - SELECT SUM(ac.qty * ac.sellprice) - FROM invoice ac - JOIN ar a ON (ac.trans_id = a.id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c ON (p.income_accno_id = c.id) - $dpt_join - WHERE c.gifi_accno = '$form->{gifi_accno}' - AND a.transdate < '$form->{fromdate}' - AND c.category = 'I' - $dpt_where - $project - - UNION - - SELECT SUM(ac.qty * ac.sellprice) - FROM invoice ac - JOIN ap a ON (ac.trans_id = a.id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c ON (p.expense_accno_id = c.id) - $dpt_join - WHERE c.gifi_accno = '$form->{gifi_accno}' - AND a.transdate < '$form->{fromdate}' - AND c.category = 'E' - $dpt_where - $project - |; - - } - } - $sth = $dbh->prepare($query); $sth->execute || $form->dberror($query); diff --git a/SL/GL.pm b/SL/GL.pm index 0164836a2..13a12ffd6 100644 --- a/SL/GL.pm +++ b/SL/GL.pm @@ -284,11 +284,6 @@ sub all_transactions { $arwhere .= " AND c.accno = '$form->{accno}'"; $apwhere .= " AND c.accno = '$form->{accno}'"; } - if ($form->{gifi_accno}) { - $glwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'"; - $arwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'"; - $apwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'"; - } if ($form->{category} ne 'X') { $glwhere .= " AND gl.id in (SELECT trans_id FROM acc_trans ac2 WHERE ac2.chart_id IN (SELECT id FROM chart c2 WHERE c2.category = '$form->{category}'))"; @@ -340,33 +335,6 @@ sub all_transactions { } } - if ($form->{gifi_accno}) { - - # get category for account - $query = qq|SELECT c.category - FROM chart c - WHERE c.gifi_accno = '$form->{gifi_accno}'|; - $sth = $dbh->prepare($query); - - $sth->execute || $form->dberror($query); - ($form->{ml}) = $sth->fetchrow_array; - $sth->finish; - - if ($form->{datefrom}) { - $query = qq|SELECT SUM(ac.amount) - FROM acc_trans ac, chart c - WHERE ac.chart_id = c.id - AND c.gifi_accno = '$form->{gifi_accno}' - AND ac.transdate < date '$form->{datefrom}' - |; - $sth = $dbh->prepare($query); - $sth->execute || $form->dberror($query); - - ($form->{balance}) = $sth->fetchrow_array; - $sth->finish; - } - } - my $false = ($myconfig->{dbdriver} eq 'Pg') ? FALSE: q|'0'|; my $sortorder = join ', ', @@ -386,7 +354,7 @@ sub all_transactions { my $query = qq|SELECT ac.oid AS acoid, g.id, 'gl' AS type, $false AS invoice, g.reference, ac.taxkey, c.link, g.description, ac.transdate, ac.source, ac.trans_id, - ac.amount, c.accno, c.gifi_accno, g.notes, t.chart_id, ac.oid + ac.amount, c.accno, g.notes, t.chart_id, ac.oid $project_columns FROM gl g, acc_trans ac $project_join, chart c LEFT JOIN tax t ON (t.chart_id=c.id) @@ -396,7 +364,7 @@ sub all_transactions { UNION SELECT ac.oid AS acoid, a.id, 'ar' AS type, a.invoice, a.invnumber, ac.taxkey, c.link, ct.name, ac.transdate, ac.source, ac.trans_id, - ac.amount, c.accno, c.gifi_accno, a.notes, t.chart_id, ac.oid + ac.amount, c.accno, a.notes, t.chart_id, ac.oid $project_columns FROM ar a, acc_trans ac $project_join, customer ct, chart c LEFT JOIN tax t ON (t.chart_id=c.id) @@ -407,7 +375,7 @@ sub all_transactions { UNION SELECT ac.oid AS acoid, a.id, 'ap' AS type, a.invoice, a.invnumber, ac.taxkey, c.link, ct.name, ac.transdate, ac.source, ac.trans_id, - ac.amount, c.accno, c.gifi_accno, a.notes, t.chart_id, ac.oid + ac.amount, c.accno, a.notes, t.chart_id, ac.oid $project_columns FROM ap a, acc_trans ac $project_join, vendor ct, chart c LEFT JOIN tax t ON (t.chart_id=c.id) @@ -588,15 +556,7 @@ sub all_transactions { ($form->{account_description}) = $sth->fetchrow_array; $sth->finish; } - if ($form->{gifi_accno}) { - $query = - qq|SELECT g.description FROM gifi g WHERE g.accno = '$form->{gifi_accno}'|; - $sth = $dbh->prepare($query); - $sth->execute || $form->dberror($query); - ($form->{gifi_account_description}) = $sth->fetchrow_array; - $sth->finish; - } $main::lxdebug->leave_sub(); $dbh->disconnect; diff --git a/SL/RP.pm b/SL/RP.pm index 4c817f8a1..bb212e0ec 100644 --- a/SL/RP.pm +++ b/SL/RP.pm @@ -339,15 +339,6 @@ sub get_accounts { $category ORDER by c.accno|; - if ($form->{accounttype} eq 'gifi') { - $query = qq|SELECT g.accno, g.description, c.category - FROM gifi g - JOIN chart c ON (c.gifi_accno = g.accno) - WHERE c.charttype = 'H' - $category - ORDER BY g.accno|; - } - $sth = $dbh->prepare($query); $sth->execute || $form->dberror($query); @@ -392,277 +383,7 @@ sub get_accounts { |; } - if ($form->{accounttype} eq 'gifi') { - - if ($form->{method} eq 'cash') { - - $query = qq| - - SELECT g.accno, sum(ac.amount) AS amount, - g.description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN ar a ON (a.id = ac.trans_id) - JOIN gifi g ON (g.accno = c.gifi_accno) - $dpt_join - WHERE $where - $dpt_where - $category - AND ac.trans_id IN - ( - SELECT trans_id - FROM acc_trans - JOIN chart ON (chart_id = id) - WHERE link LIKE '%AR_paid%' - $subwhere - ) - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT '' AS accno, SUM(ac.amount) AS amount, - '' AS description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN ar a ON (a.id = ac.trans_id) - $dpt_join - WHERE $where - $dpt_where - $category - AND c.gifi_accno = '' - AND ac.trans_id IN - ( - SELECT trans_id - FROM acc_trans - JOIN chart ON (chart_id = id) - WHERE link LIKE '%AR_paid%' - $subwhere - ) - $project - GROUP BY c.category - - UNION ALL - - SELECT g.accno, sum(ac.amount) AS amount, - g.description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN ap a ON (a.id = ac.trans_id) - JOIN gifi g ON (g.accno = c.gifi_accno) - $dpt_join - WHERE $where - $dpt_where - $category - AND ac.trans_id IN - ( - SELECT trans_id - FROM acc_trans - JOIN chart ON (chart_id = id) - WHERE link LIKE '%AP_paid%' - $subwhere - ) - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT '' AS accno, SUM(ac.amount) AS amount, - '' AS description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN ap a ON (a.id = ac.trans_id) - $dpt_join - WHERE $where - $dpt_where - $category - AND c.gifi_accno = '' - AND ac.trans_id IN - ( - SELECT trans_id - FROM acc_trans - JOIN chart ON (chart_id = id) - WHERE link LIKE '%AP_paid%' - $subwhere - ) - $project - GROUP BY c.category - - UNION ALL - --- add gl - - SELECT g.accno, sum(ac.amount) AS amount, - g.description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN gifi g ON (g.accno = c.gifi_accno) - JOIN gl a ON (a.id = ac.trans_id) - $dpt_join - WHERE $where - $glwhere - $dpt_where - $category - AND NOT (c.link = 'AR' OR c.link = 'AP') - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT '' AS accno, SUM(ac.amount) AS amount, - '' AS description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN gl a ON (a.id = ac.trans_id) - $dpt_join - WHERE $where - $glwhere - $dpt_where - $category - AND c.gifi_accno = '' - AND NOT (c.link = 'AR' OR c.link = 'AP') - $project - GROUP BY c.category - |; - - if ($form->{project_id}) { - - $query .= qq| - - UNION ALL - - SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount, - g.description AS description, c.category - FROM invoice ac - JOIN ar a ON (a.id = ac.trans_id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c on (p.income_accno_id = c.id) - JOIN gifi g ON (g.accno = c.gifi_accno) - $dpt_join - -- use transdate from subwhere - WHERE 1 = 1 $subwhere - AND c.category = 'I' - $dpt_where - AND ac.trans_id IN - ( - SELECT trans_id - FROM acc_trans - JOIN chart ON (chart_id = id) - WHERE link LIKE '%AR_paid%' - $subwhere - ) - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount, - g.description AS description, c.category - FROM invoice ac - JOIN ap a ON (a.id = ac.trans_id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c on (p.expense_accno_id = c.id) - JOIN gifi g ON (g.accno = c.gifi_accno) - $dpt_join - WHERE 1 = 1 $subwhere - AND c.category = 'E' - $dpt_where - AND ac.trans_id IN - ( - SELECT trans_id - FROM acc_trans - JOIN chart ON (chart_id = id) - WHERE link LIKE '%AP_paid%' - $subwhere - ) - $project - GROUP BY g.accno, g.description, c.category - |; - } - - } else { - - if ($department_id) { - $dpt_join = qq| - JOIN dpt_trans t ON (t.trans_id = ac.trans_id) - |; - $dpt_where = qq| - AND t.department_id = $department_id - |; - - } - - $query = qq| - - SELECT g.accno, SUM(ac.amount) AS amount, - g.description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - WHERE $where - $dpt_from - $category - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT '' AS accno, SUM(ac.amount) AS amount, - '' AS description, c.category - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - $dpt_join - WHERE $where - $dpt_from - $category - AND c.gifi_accno = '' - $project - GROUP BY c.category - |; - - if ($form->{project_id}) { - - $query .= qq| - - UNION ALL - - SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount, - g.description AS description, c.category - FROM invoice ac - JOIN ar a ON (a.id = ac.trans_id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c on (p.income_accno_id = c.id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - -- use transdate from subwhere - WHERE 1 = 1 $subwhere - AND c.category = 'I' - $dpt_where - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount, - g.description AS description, c.category - FROM invoice ac - JOIN ap a ON (a.id = ac.trans_id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c on (p.expense_accno_id = c.id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - WHERE 1 = 1 $subwhere - AND c.category = 'E' - $dpt_where - $project - GROUP BY g.accno, g.description, c.category - |; - } - - } - - } else { # standard account + { # standard account if ($form->{method} eq 'cash') { @@ -1199,23 +920,7 @@ sub trial_balance { # get beginning balances if ($form->{fromdate}) { - if ($form->{accounttype} eq 'gifi') { - - $query = qq|SELECT g.accno, c.category, SUM(ac.amount) AS amount, - g.description - FROM acc_trans ac - JOIN chart c ON (ac.chart_id = c.id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - WHERE ac.transdate < '$form->{fromdate}' - $dpt_where - $project - GROUP BY g.accno, c.category, g.description - |; - - } else { - - $query = qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount, + $query = qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount, c.description FROM acc_trans ac JOIN chart c ON (ac.chart_id = c.id) @@ -1226,8 +931,6 @@ sub trial_balance { GROUP BY c.accno, c.category, c.description |; - } - $sth = $dbh->prepare($query); $sth->execute || $form->dberror($query); @@ -1251,14 +954,6 @@ sub trial_balance { WHERE c.charttype = 'H' ORDER by c.accno|; - if ($form->{accounttype} eq 'gifi') { - $query = qq|SELECT g.accno, g.description, c.category - FROM gifi g - JOIN chart c ON (c.gifi_accno = g.accno) - WHERE c.charttype = 'H' - ORDER BY g.accno|; - } - $sth = $dbh->prepare($query); $sth->execute || $form->dberror($query); @@ -1311,62 +1006,7 @@ sub trial_balance { $where .= $tofrom; } - if ($form->{accounttype} eq 'gifi') { - - $query = qq|SELECT g.accno, g.description, c.category, - SUM(ac.amount) AS amount - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - WHERE $where - $dpt_where - $project - GROUP BY g.accno, g.description, c.category - |; - - if ($form->{project_id}) { - - $query .= qq| - - -- add project transactions from invoice - - UNION ALL - - SELECT g.accno, g.description, c.category, - SUM(ac.sellprice * ac.qty) AS amount - FROM invoice ac - JOIN ar a ON (ac.trans_id = a.id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c ON (p.income_accno_id = c.id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - WHERE $invwhere - $dpt_where - $project - GROUP BY g.accno, g.description, c.category - - UNION ALL - - SELECT g.accno, g.description, c.category, - SUM(ac.sellprice * ac.qty) * -1 AS amount - FROM invoice ac - JOIN ap a ON (ac.trans_id = a.id) - JOIN parts p ON (ac.parts_id = p.id) - JOIN chart c ON (p.expense_accno_id = c.id) - JOIN gifi g ON (c.gifi_accno = g.accno) - $dpt_join - WHERE $invwhere - $dpt_where - $project - GROUP BY g.accno, g.description, c.category - |; - } - - $query .= qq| - ORDER BY accno|; - - } else { + { $query = qq|SELECT c.accno, c.description, c.category, SUM(ac.amount) AS amount @@ -1445,30 +1085,6 @@ sub trial_balance { AND c.accno = ?) AS credit |; - if ($form->{accounttype} eq 'gifi') { - - $query = qq|SELECT (SELECT SUM(ac.amount) * -1 - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - $dpt_join - WHERE $where - $dpt_where - $project - AND ac.amount < 0 - AND c.gifi_accno = ?) AS debit, - - (SELECT SUM(ac.amount) - FROM acc_trans ac - JOIN chart c ON (c.id = ac.chart_id) - $dpt_join - WHERE $where - $dpt_where - $project - AND ac.amount > 0 - AND c.gifi_accno = ?) AS credit|; - - } - $drcr = $dbh->prepare($query); if ($form->{project_id}) { @@ -1787,23 +1403,6 @@ sub get_taxaccounts { } $sth->finish; - # get gifi tax accounts - $query = qq|SELECT DISTINCT ON (g.accno) g.accno, g.description, - sum(t.rate) AS rate - FROM gifi g, chart c, tax t - WHERE g.accno = c.gifi_accno - AND c.id = t.chart_id - AND c.link LIKE '%CT_tax%' - GROUP BY g.accno, g.description - ORDER BY accno|; - $sth = $dbh->prepare($query); - $sth->execute || $form->dberror; - - while ($ref = $sth->fetchrow_hashref(NAME_lc)) { - push @{ $form->{gifi_taxaccounts} }, $ref; - } - $sth->finish; - $dbh->disconnect; $main::lxdebug->leave_sub(); @@ -1831,15 +1430,9 @@ sub tax_report { my ($accno, $rate); if ($form->{accno}) { - if ($form->{accno} =~ /^gifi_/) { - ($null, $accno) = split /_/, $form->{accno}; - $rate = $form->{"$form->{accno}_rate"}; - $accno = qq| AND ch.gifi_accno = '$accno'|; - } else { - $accno = $form->{accno}; - $rate = $form->{"$form->{accno}_rate"}; - $accno = qq| AND ch.accno = '$accno'|; - } + $accno = $form->{accno}; + $rate = $form->{"$form->{accno}_rate"}; + $accno = qq| AND ch.accno = '$accno'|; } $rate *= 1; diff --git a/SL/User.pm b/SL/User.pm index c563b9e87..9e1afb80f 100644 --- a/SL/User.pm +++ b/SL/User.pm @@ -411,11 +411,6 @@ sub dbcreate { my $filename = qq|sql/lx-office.sql|; $self->process_query($form, $dbh, $filename); - # load gifi - ($filename) = split /_/, $form->{chart}; - $filename =~ s/_//; - $self->process_query($form, $dbh, "sql/${filename}-gifi.sql"); - # load chart of accounts $filename = qq|sql/$form->{chart}-chart.sql|; $self->process_query($form, $dbh, $filename); diff --git a/bin/mozilla/ca.pl b/bin/mozilla/ca.pl index e499abe70..9e3d4ecf2 100644 --- a/bin/mozilla/ca.pl +++ b/bin/mozilla/ca.pl @@ -71,12 +71,10 @@ sub chart_of_accounts { CA->all_accounts(\%myconfig, \%$form); - @column_index = qw(accno gifi_accno description debit credit); + @column_index = qw(accno description debit credit); $column_header{accno} = qq|| . $locale->text('Account') . qq|\n|; - $column_header{gifi_accno} = - qq|| . $locale->text('GIFI') . qq|\n|; $column_header{description} = qq|| . $locale->text('Description') . qq|\n|; $column_header{debit} = @@ -107,22 +105,18 @@ sub chart_of_accounts { foreach $ca (@{ $form->{CA} }) { $description = $form->escape($ca->{description}); - $gifi_description = $form->escape($ca->{gifi_description}); $href = - qq|$form->{script}?path=$form->{path}&action=list&accno=$ca->{accno}&login=$form->{login}&password=$form->{password}&description=$description&gifi_accno=$ca->{gifi_accno}&gifi_description=$gifi_description|; + qq|$form->{script}?path=$form->{path}&action=list&accno=$ca->{accno}&login=$form->{login}&password=$form->{password}&description=$description|; if ($ca->{charttype} eq "H") { print qq||; map { $column_data{$_} = "$ca->{$_}"; } qw(accno description); - $column_data{gifi_accno} = "$ca->{gifi_accno} "; } else { $i++; $i %= 2; print qq||; $column_data{accno} = "$ca->{accno}"; - $column_data{gifi_accno} = - "$ca->{gifi_accno} "; $column_data{description} = "$ca->{description}"; } my $debit = ""; @@ -153,7 +147,7 @@ sub chart_of_accounts { } map { $column_data{$_} = " "; } - qw(accno gifi_accno description); + qw(accno description); $column_data{debit} = "" @@ -184,11 +178,7 @@ sub list { $lxdebug->enter_sub(); $form->{title} = $locale->text('List Transactions'); - if ($form->{accounttype} eq 'gifi') { - $form->{title} .= " - " . $locale->text('GIFI') . " $form->{gifi_accno}"; - } else { - $form->{title} .= " - " . $locale->text('Account') . " $form->{accno}"; - } + $form->{title} .= " - " . $locale->text('Account') . " $form->{accno}"; # get departments $form->all_departments(\%myconfig); @@ -210,7 +200,7 @@ sub list { $form->header; - map { $form->{$_} =~ s/\"/"/g; } qw(description gifi_description); + $form->{description} =~ s/\"/"/g; print qq| @@ -222,8 +212,6 @@ sub list { {accounttype}> -{gifi_accno}> - @@ -271,24 +259,22 @@ sub list_transactions { CA->all_transactions(\%myconfig, \%$form); $description = $form->escape($form->{description}); - $gifi_description = $form->escape($form->{gifi_description}); $department = $form->escape($form->{department}); $projectnumber = $form->escape($form->{projectnumber}); $title = $form->escape($form->{title}); # construct href $href = - "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&gifi_accno=$form->{gifi_accno}&gifi_description=$gifi_description&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title"; + "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title"; $description = $form->escape($form->{description}, 1); - $gifi_description = $form->escape($form->{gifi_description}, 1); $department = $form->escape($form->{department}, 1); $projectnumber = $form->escape($form->{projectnumber}, 1); $title = $form->escape($form->{title}, 1); # construct callback $callback = - "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&gifi_accno=$form->{gifi_accno}&gifi_description=$gifi_description&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title"; + "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title"; # figure out which column comes first $column_header{transdate} = @@ -310,19 +296,12 @@ sub list_transactions { @column_index = $form->sort_columns(qw(transdate reference description debit credit)); - if ($form->{accounttype} eq 'gifi') { - map { $form->{$_} = $form->{"gifi_$_"} } qw(accno description); - } if ($form->{accno}) { push @column_index, "balance"; } - $form->{title} = - ($form->{accounttype} eq 'gifi') - ? $locale->text('GIFI') - : $locale->text('Account'); - - $form->{title} .= " $form->{accno} - $form->{description}"; + $form->{title} = $locale->text('Account') . + " $form->{accno} - $form->{description}"; if ($form->{department}) { ($department) = split /--/, $form->{department}; diff --git a/bin/mozilla/gl.pl b/bin/mozilla/gl.pl index b6d944828..dc9238a34 100644 --- a/bin/mozilla/gl.pl +++ b/bin/mozilla/gl.pl @@ -339,8 +339,6 @@ sub search { - - @@ -412,14 +410,6 @@ sub generate_report { $locale->text('Account') . " : $form->{accno} $form->{account_description}"; } - if ($form->{gifi_accno}) { - $href .= "&gifi_accno=" . $form->escape($form->{gifi_accno}); - $callback .= "&gifi_accno=" . $form->escape($form->{gifi_accno}, 1); - $option .= "\n
" if $option; - $option .= - $locale->text('GIFI') - . " : $form->{gifi_accno} $form->{gifi_account_description}"; - } if ($form->{source}) { $href .= "&source=" . $form->escape($form->{source}); $callback .= "&source=" . $form->escape($form->{source}, 1); @@ -482,13 +472,13 @@ sub generate_report { transdate id reference description notes source debit debit_accno credit credit_accno debit_tax debit_tax_accno - credit_tax credit_tax_accno accno gifi_accno + credit_tax credit_tax_accno accno projectnumbers ) ); - if ($form->{accno} || $form->{gifi_accno}) { - @columns = grep !/(accno|gifi_accno)/, @columns; + if ($form->{accno}) { + @columns = grep !/accno/, @columns; push @columns, "balance"; $form->{l_balance} = "Y"; @@ -569,10 +559,6 @@ sub generate_report { ""; - $column_header{gifi_accno} = - ""; $column_header{balance} = ""; $column_header{projectnumbers} = ""; @@ -617,7 +603,7 @@ sub generate_report { $sameitem = $form->{GL}->[0]->{ $form->{sort} }; } - if (($form->{accno} || $form->{gifi_accno}) && $form->{balance}) { + if ($form->{accno} && $form->{balance}) { map { $column_data{$_} = "" } @column_index; $column_data{balance} = @@ -793,15 +779,11 @@ sub generate_report { ? "" : ""; $column_data{debit_tax_accno} = ""; - $column_data{gifi_accno} = - ""; $column_data{credit_tax} = ($ref->{credit_tax_accno} ne "") ? "" : ""; $column_data{credit_tax_accno} = ""; - $column_data{gifi_accno} = - ""; $column_data{balance} = ""; diff --git a/bin/mozilla/rp.pl b/bin/mozilla/rp.pl index 966df6e02..a496faa91 100644 --- a/bin/mozilla/rp.pl +++ b/bin/mozilla/rp.pl @@ -703,8 +703,6 @@ $jsscript } if ($form->{report} =~ /^tax_/) { - $gifi = ""; - $form->{db} = ($form->{report} =~ /_collected/) ? "ar" : "ap"; RP->get_taxaccounts(\%myconfig, \%$form); @@ -741,32 +739,6 @@ $jsscript -|; - - if (@{ $form->{gifi_taxaccounts} }) { - print qq| - - - - -|; - } - - print qq| |; - if ($form->{accounttype} eq 'gifi') { - $column_header{accno} = - qq||; - } - $form->header; print qq| @@ -1393,15 +1354,7 @@ sub list_accounts { $description = $form->escape($ref->{description}); $href = - qq|ca.pl?path=$form->{path}&action=list_transactions&accounttype=$form->{accounttype}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&sort=transdate&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&eur=$form->{eur}&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title&nextsub=$form->{nextsub}|; - - if ($form->{accounttype} eq 'gifi') { - $href .= "&gifi_accno=$ref->{accno}&gifi_description=$description"; - $na = $locale->text('N/A'); - map { $ref->{$_} = $na } qw(accno description) unless $ref->{accno}; - } else { - $href .= "&accno=$ref->{accno}&description=$description"; - } + qq|ca.pl?path=$form->{path}&action=list_transactions&accounttype=$form->{accounttype}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&sort=transdate&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&eur=$form->{eur}&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title&nextsub=$form->{nextsub}&accno=$ref->{accno}&description=$description"; $ml = ($ref->{category} =~ /(A|C|E)/) ? -1 : 1; @@ -2167,12 +2120,6 @@ sub generate_tax_report { $description = $form->escape($form->{$descvar}); $ratevar = "$form->{accno}_rate"; - if ($form->{accno} =~ /^gifi_/) { - $descvar = "gifi_$form->{accno}_description"; - $description = $form->escape($form->{$descvar}); - $ratevar = "gifi_$form->{accno}_rate"; - } - $department = $form->escape($form->{department}); # construct href @@ -2185,9 +2132,6 @@ sub generate_tax_report { $callback = "$form->{script}?path=$form->{path}&action=generate_tax_report&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&db=$form->{db}&method=$form->{method}&accno=$form->{accno}&$descvar=$description&department=$department&$ratevar=$taxrate&report=$form->{report}"; - $form->{title} = $locale->text('GIFI') . " - " - if ($form->{accno} =~ /^gifi_/); - $title = $form->escape($form->{title}); $href .= "&title=$title"; $title = $form->escape($form->{title}, 1); diff --git a/locale/de/all b/locale/de/all index 4da9db1b2..2b39e34e5 100644 --- a/locale/de/all +++ b/locale/de/all @@ -493,7 +493,6 @@ gestartet', 'Free report period' => 'Freier Zeitraum', 'Fristsetzung' => 'Fristsetzung', 'From' => 'Von', - 'GIFI' => 'GIFI', 'GL Transaction' => 'Dialogbuchung', 'General Ledger' => 'Finanzbuchhaltung', 'Geschäftsvolumen' => 'Geschäftsvolumen', @@ -677,7 +676,6 @@ gestartet', 'Multibyte Encoding' => 'Schriftsatz', 'MwSt. inkl.' => 'MwSt. inkl.', 'Möchten Sie Ihre Suche spezialisieren?' => 'Möchten Sie Ihre Suche spezialisieren?', - 'N/A' => 'N.Z.', 'Name' => 'Name', 'Name missing!' => 'Name fehlt!', 'National' => 'Inand', @@ -993,7 +991,6 @@ gestartet', 'Tax collected' => 'vereinnahmte Steuer', 'Tax number' => 'Steuernummer', 'Tax paid' => 'Vorsteuer', - 'Taxable' => 'Steuerpflichtig', 'Taxaccount' => 'Steuer Konto', 'Taxation' => 'Versteuerungs Verfahren', 'Taxdescription' => 'Steuerkonto
Beschreibung', diff --git a/locale/de/ca b/locale/de/ca index 08ef37a48..cf4ef00ae 100644 --- a/locale/de/ca +++ b/locale/de/ca @@ -16,7 +16,6 @@ $self->{texts} = { 'Feb' => 'Feb', 'February' => 'Februar', 'From' => 'Von', - 'GIFI' => 'GIFI', 'Include in Report' => 'In Bericht aufnehmen', 'Jan' => 'Jan', 'January' => 'Januar', diff --git a/locale/de/ct b/locale/de/ct index 7c1e4efc8..d45d635b1 100644 --- a/locale/de/ct +++ b/locale/de/ct @@ -43,7 +43,6 @@ $self->{texts} = { 'Error in database control file \'%s\': %s' => 'Fehler in Datenbankupgradekontrolldatei \'%s\': %s', 'Fax' => 'Fax', 'From' => 'Von', - 'GIFI' => 'GIFI', 'Given Name' => 'Vorname', 'Greeting' => 'Anrede', 'History' => 'Historie', @@ -118,10 +117,8 @@ $self->{texts} = { 'Shipping Address' => 'Lieferadresse', 'Steuersatz' => 'Steuersatz', 'Street' => 'Straße', - 'Tax Included' => 'Steuer im Preis inbegriffen', 'Tax Number' => 'Steuernummer', 'Tax Number / SSN' => 'Steuernummer', - 'Taxable' => 'Steuerpflichtig', 'The \'tag\' field must only consist of alphanumeric characters or the carachters - _ ( )' => 'Das Feld \'tag\' darf nur aus alphanumerischen Zeichen und den Zeichen - _ ( ) bestehen.', 'This customer number is already in use.' => 'Diese Kundennummer wird bereits verwendet.', 'This vendor number is already in use.' => 'Diese Lieferantennummer wird bereits verwendet.', diff --git a/locale/de/gl b/locale/de/gl index e296a824a..dac0cd3ec 100644 --- a/locale/de/gl +++ b/locale/de/gl @@ -60,7 +60,6 @@ $self->{texts} = { 'Feb' => 'Feb', 'February' => 'Februar', 'From' => 'Von', - 'GIFI' => 'GIFI', 'GL Transaction' => 'Dialogbuchung', 'General Ledger' => 'Finanzbuchhaltung', 'History' => 'Historie', diff --git a/locale/de/rp b/locale/de/rp index 1a0bdd68d..d4c8997a3 100644 --- a/locale/de/rp +++ b/locale/de/rp @@ -51,7 +51,6 @@ $self->{texts} = { 'February' => 'Februar', 'Free report period' => 'Freier Zeitraum', 'From' => 'Von', - 'GIFI' => 'GIFI', 'HTML' => 'HTML', 'Heading' => 'Überschrift', 'History' => 'Historie', @@ -79,7 +78,6 @@ $self->{texts} = { 'Missing \'tag\' field.' => 'Fehlendes Feld \'tag\'.', 'Monthly' => 'monatlich', 'More than one control file with the tag \'%s\' exist.' => 'Es gibt mehr als eine Kontrolldatei mit dem Tag \'%s\'.', - 'N/A' => 'N.Z.', 'Name' => 'Name', 'No Customer was found matching the search parameters.' => 'Zu dem Suchbegriff wurde kein Endkunde gefunden', 'No Vendor was found matching the search parameters.' => 'Zu dem Suchbegriff wurde kein Händler gefunden', diff --git a/lx-erp.conf b/lx-erp.conf index 6818572e1..85291943a 100644 --- a/lx-erp.conf +++ b/lx-erp.conf @@ -81,7 +81,7 @@ $dbcharset = "ISO-8859-15"; # # Beipiel: # $LXDebug::global_level = LXDebug::TRACE | LXDebug::QUERY; -$LXDebug::global_level = LXDebug::NONE; +$LXDebug::global_level = LXDebug::ALL; 1; diff --git a/sql/Austria-gifi.sql b/sql/Austria-gifi.sql deleted file mode 100644 index 43f213f28..000000000 --- a/sql/Austria-gifi.sql +++ /dev/null @@ -1,334 +0,0 @@ --- Österreichischer Einheitskontenrahmen / Kontenplan (ÖSV Österreichischer Steuerverein) --- -INSERT INTO gifi (accno, description) VALUES ('0', 'Anlagevermögen und Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); --- -INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); -INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); -INSERT INTO gifi (accno, description) VALUES ('009', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Vermögensgegenstände'); -INSERT INTO gifi (accno, description) VALUES ('010', 'Konzessionen'); -INSERT INTO gifi (accno, description) VALUES ('011', 'Patentrechte und Lizenzen'); -INSERT INTO gifi (accno, description) VALUES ('012', 'Datenverarbeitungsprogramme'); -INSERT INTO gifi (accno, description) VALUES ('013', 'Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte'); -INSERT INTO gifi (accno, description) VALUES ('014', 'Pacht- und Mietrechte'); -INSERT INTO gifi (accno, description) VALUES ('015', 'Geschäfts(Firmen)wert'); -INSERT INTO gifi (accno, description) VALUES ('018', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('019', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundstücke, grundstücksgleiche Rechte und Bauten, einschließlich der Bauten auf fremden Grund'); -INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundstücke'); -INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundstücke (Grundwert)'); -INSERT INTO gifi (accno, description) VALUES ('022', 'Grundstücksgleiche Rechte'); -INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Geschäftsgebäude auf eigenem Grund'); -INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgebäude auf eigenem Grund'); -INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Geschäftsgebäude auf fremdem Grund'); -INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgebäude auf fremdem Grund'); -INSERT INTO gifi (accno, description) VALUES ('034', 'Grundstückseinrichtungen auf eigenem Grund'); -INSERT INTO gifi (accno, description) VALUES ('035', 'Grundstückseinrichtungen auf fremdem Grund'); -INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Geschäftsgebäuden'); -INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgebäuden'); -INSERT INTO gifi (accno, description) VALUES ('039', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('04-05', 'Technische Anlagen und Maschinen'); -INSERT INTO gifi (accno, description) VALUES ('040', 'Fertigungsmaschinen'); -INSERT INTO gifi (accno, description) VALUES ('041', 'Antriebsmaschinen'); -INSERT INTO gifi (accno, description) VALUES ('042', 'Energieversorgungsanlagen'); -INSERT INTO gifi (accno, description) VALUES ('043', 'Transportanlagen'); -INSERT INTO gifi (accno, description) VALUES ('044-049', 'Sonstige Maschinen und maschinelle Anlagen'); -INSERT INTO gifi (accno, description) VALUES ('050', 'Maschinenwerkzeuge'); -INSERT INTO gifi (accno, description) VALUES ('051', 'Allgemeine Werkzeuge und Handwerkzeuge'); -INSERT INTO gifi (accno, description) VALUES ('052', 'Vorrichtungen, Formen und Modelle'); -INSERT INTO gifi (accno, description) VALUES ('053', 'Andere Erzeugungshilfsmittel'); -INSERT INTO gifi (accno, description) VALUES ('054', 'Hebezeuge und Montageanlagen'); -INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozeß verwendet'); --- -INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Geschäftsausstattung'); -INSERT INTO gifi (accno, description) VALUES ('060', 'Beheizungs- und Beleuchtungsanlagen'); -INSERT INTO gifi (accno, description) VALUES ('061', 'Nachrichten- und Kontrollanlagen'); -INSERT INTO gifi (accno, description) VALUES ('062', 'Büromaschinen, EDV-Anlagen'); -INSERT INTO gifi (accno, description) VALUES ('063', 'PKW'); -INSERT INTO gifi (accno, description) VALUES ('064', 'LKW'); -INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Beförderungsmittel'); -INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Geschäftsausstattung'); -INSERT INTO gifi (accno, description) VALUES ('067', 'Gebinde'); -INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Vermögensgegenstände, soweit nicht im Erzeugungsprozeß verwendet'); -INSERT INTO gifi (accno, description) VALUES ('069', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('07', 'Geleistete Anzahlungen und Anlagen in Bau'); -INSERT INTO gifi (accno, description) VALUES ('070', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('071', 'Anlagen in Bau'); -INSERT INTO gifi (accno, description) VALUES ('079', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('08-09', 'Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('080', 'Anteile an verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('081', 'Beteiligungen an Gemeinschaftsunternehmen'); -INSERT INTO gifi (accno, description) VALUES ('082', 'Beteiligungen an angeschlossenen (assoziierten) Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('083', 'Sonstige Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('084', 'Ausleihungen an verbundene Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('086', 'Sonstige Ausleihungen'); -INSERT INTO gifi (accno, description) VALUES ('087', 'Anteile an Kapitalgesellschaften ohne Beteiligungscharakter'); -INSERT INTO gifi (accno, description) VALUES ('088', 'Anteile an Personengesellschaften ohne Beteiligungscharakter'); -INSERT INTO gifi (accno, description) VALUES ('090', 'Genossenschaftsanteile ohne Beteiligungscharakter'); -INSERT INTO gifi (accno, description) VALUES ('091', 'Anteile an Investmentfonds'); -INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlagevermögens'); -INSERT INTO gifi (accno, description) VALUES ('094-097', 'Sonstige Finanzanlagen, Wertrechte'); -INSERT INTO gifi (accno, description) VALUES ('098', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('099', 'Kumulierte Abschreibungen'); --- -INSERT INTO gifi (accno, description) VALUES ('1', 'Vorräte'); -INSERT INTO gifi (accno, description) VALUES ('100-109', 'Bezugsverrechnung'); -INSERT INTO gifi (accno, description) VALUES ('110-119', 'Rohstoffe'); -INSERT INTO gifi (accno, description) VALUES ('120-129', 'Bezogene Teile'); -INSERT INTO gifi (accno, description) VALUES ('130-134', 'Hilfsstoffe'); -INSERT INTO gifi (accno, description) VALUES ('135-139', 'Betriebsstoffe'); -INSERT INTO gifi (accno, description) VALUES ('140-149', 'Unfertige Erzeugnisse'); -INSERT INTO gifi (accno, description) VALUES ('150-159', 'Fertige Erzeugnisse'); -INSERT INTO gifi (accno, description) VALUES ('160-169', 'Waren'); -INSERT INTO gifi (accno, description) VALUES ('170-179', 'Noch nicht abrechenbare Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('180', 'Geleistete Anzahlungen'); -INSERT INTO gifi (accno, description) VALUES ('190-199', 'Wertberichtigungen'); --- -INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufvermögen, Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('20-21', 'Forderungen aus Lieferungen und Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('200-207', 'Forderungen aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('208', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('209', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('215-217', 'Forderungen aus Lieferungen und Leistungen sonstiges Ausland'); -INSERT INTO gifi (accno, description) VALUES ('218', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland'); -INSERT INTO gifi (accno, description) VALUES ('219', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland'); --- -INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegenüber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegenüber verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); --- -INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Vermögensgegenstände'); -INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Vermögensgegenstände'); -INSERT INTO gifi (accno, description) VALUES ('247', 'Eingeforderte, aber noch nicht eingezahlte Einlagen'); -INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen'); -INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen'); --- -INSERT INTO gifi (accno, description) VALUES ('25', 'Forderungen aus der Abgabenverrechnung'); -INSERT INTO gifi (accno, description) VALUES ('250-259', 'Forderungen aus der Abgabenverrechnung'); --- -INSERT INTO gifi (accno, description) VALUES ('26', 'Wertpapiere und Anteile'); -INSERT INTO gifi (accno, description) VALUES ('260', 'Eigene Anteile'); -INSERT INTO gifi (accno, description) VALUES ('261', 'Anteile an verbundenen Unternehmen'); -INSERT INTO gifi (accno, description) VALUES ('262', 'Sonstige Anteile'); -INSERT INTO gifi (accno, description) VALUES ('263-267', 'Sonstige Wertpapiere'); -INSERT INTO gifi (accno, description) VALUES ('268', 'Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrundeliegenden Forderungen zustehen'); -INSERT INTO gifi (accno, description) VALUES ('269', 'Wertberichtigungen'); --- -INSERT INTO gifi (accno, description) VALUES ('27-28', 'Kassenbestand, Schecks, Guthaben bei Kreditinstituten'); -INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbestände in Inlandswährung'); -INSERT INTO gifi (accno, description) VALUES ('273', 'Postwertzeichen'); -INSERT INTO gifi (accno, description) VALUES ('274', 'Stempelmarken'); -INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbestände in Fremdwährung'); -INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandswährung'); -INSERT INTO gifi (accno, description) VALUES ('280-288', 'Guthaben bei Kreditinstituten'); -INSERT INTO gifi (accno, description) VALUES ('289', 'Wertberichtigungen'); --- -INSERT INTO gifi (accno, description) VALUES ('29', 'Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('290', 'Aktive Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('295', 'Disagio'); -INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsrückstellung'); -INSERT INTO gifi (accno, description) VALUES ('297', 'Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz'); -INSERT INTO gifi (accno, description) VALUES ('298', 'Steuerabgrenzung'); --- -INSERT INTO gifi (accno, description) VALUES ('3', 'Rückstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten'); --- -INSERT INTO gifi (accno, description) VALUES ('30', 'Rückstellungen'); -INSERT INTO gifi (accno, description) VALUES ('300', 'Rückstellungen für Abfertigungen'); -INSERT INTO gifi (accno, description) VALUES ('301', 'Rückstellungen für Pensionen'); -INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerrückstellungen'); -INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige Rückstellungen'); --- -INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegenüber Kreditinstituten und Finanzinstituten'); -INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschließlich konvertibler)'); -INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegenüber Kreditinstituten'); -INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegenüber Finanzinstituten'); --- -INSERT INTO gifi (accno, description) VALUES ('32', 'Erhaltene Anzahlungen auf Bestellungen'); -INSERT INTO gifi (accno, description) VALUES ('320', 'Erhaltene Anzahlungen auf Bestellungen'); -INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto für erhaltene Anzahlungen auf Bestellungen'); --- -INSERT INTO gifi (accno, description) VALUES ('33', 'Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel'); -INSERT INTO gifi (accno, description) VALUES ('330-335', 'Verbindlichkeiten aus Lieferungen und Leistungen Inland'); -INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen Währungsunion'); -INSERT INTO gifi (accno, description) VALUES ('337', 'Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland'); -INSERT INTO gifi (accno, description) VALUES ('338-339', 'Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel'); --- -INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht und gegenüber Gesellschaftern'); -INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegenüber verbundenen Unternehmen, Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht'); -INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegenüber Gesellschaftern'); --- -INSERT INTO gifi (accno, description) VALUES ('35', 'Verbindlichkeiten aus Steuern'); -INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus Steuern'); --- -INSERT INTO gifi (accno, description) VALUES ('36', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit'); -INSERT INTO gifi (accno, description) VALUES ('360-369', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit'); --- -INSERT INTO gifi (accno, description) VALUES ('37-38', 'Übrige sonstige Verbindlichkeiten'); -INSERT INTO gifi (accno, description) VALUES ('370-389', 'Übrige sonstige Verbindlichkeiten'); --- -INSERT INTO gifi (accno, description) VALUES ('39', 'Rechnungsabgrenzungsposten'); -INSERT INTO gifi (accno, description) VALUES ('390-399', 'Passive Rechnungsabgrenzungsposten'); --- -INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Erträge'); --- -INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerlöse und Erlösschmälerungen'); -INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerlöse'); -INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erlösschmälerungen'); --- -INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsveränderungen und aktivierte Eigenleistungen'); -INSERT INTO gifi (accno, description) VALUES ('450-457', 'Veränderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('458-459', 'andere aktivierte Eigenleistungen'); --- -INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Erträge'); -INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erlöse aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('463-465', 'Erträge aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('466-467', 'Erträge aus der Zuschreibung zum Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('470-479', 'Erträge aus der Auflösung von Rückstellungen'); -INSERT INTO gifi (accno, description) VALUES ('480-499', 'Übrige betriebliche Erträge'); --- -INSERT INTO gifi (accno, description) VALUES ('5', 'Materialaufwand und sonstige bezogene Herstellungsleistungen'); -INSERT INTO gifi (accno, description) VALUES ('500-509', 'Wareneinsatz'); -INSERT INTO gifi (accno, description) VALUES ('510-519', 'Verbrauch von Rohstoffen'); -INSERT INTO gifi (accno, description) VALUES ('520-529', 'Verbrauch von bezogenen Fertig- und Einzelteilen'); -INSERT INTO gifi (accno, description) VALUES ('530-539', 'Verbrauch von Hilfsstoffen'); -INSERT INTO gifi (accno, description) VALUES ('540-549', 'Verbrauch von Betriebsstoffen'); -INSERT INTO gifi (accno, description) VALUES ('550-559', 'Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln'); -INSERT INTO gifi (accno, description) VALUES ('560-569', 'Verbrauch von Brenn- und Treibstoffen, Energie und Wasser'); -INSERT INTO gifi (accno, description) VALUES ('570-579', 'Sonstige bezogene Herstellungsleistungen'); -INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoerträge auf Materialaufwand'); -INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoerträge auf sonstige bezogene Herstellungsleistungen'); -INSERT INTO gifi (accno, description) VALUES ('590', 'Aufwandsstellenrechnung'); --- -INSERT INTO gifi (accno, description) VALUES ('6', 'Personalaufwand'); -INSERT INTO gifi (accno, description) VALUES ('600-619', 'Löhne'); -INSERT INTO gifi (accno, description) VALUES ('620-639', 'Gehälter'); -INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen für Abfertigungen'); -INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen für Altersversorgung'); -INSERT INTO gifi (accno, description) VALUES ('650-655', 'Gesetzlicher Sozialaufwand Arbeiter'); -INSERT INTO gifi (accno, description) VALUES ('656-659', 'Gesetzlicher Sozialaufwand Angestellte'); -INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabhängige Abgaben und Pflichtbeiträge'); -INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabhängige Abgaben und Pflichtbeiträge'); -INSERT INTO gifi (accno, description) VALUES ('670-689', 'Sonstige Sozialaufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('690', 'Aufwandsstellenrechnung'); --- -INSERT INTO gifi (accno, description) VALUES ('7', 'Abschreibungen und sonstige betriebliche Aufwendunge'); --- -INSERT INTO gifi (accno, description) VALUES ('70', 'Abschreibungen'); -INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes'); -INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlagevermögen (ausgenommen Finanzanlagen)'); -INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufvermögen, soweit diese die im Unternehmen üblichen Abschreibungen übersteigen'); --- -INSERT INTO gifi (accno, description) VALUES ('71', 'Sonstige Steuern'); -INSERT INTO gifi (accno, description) VALUES ('710-719', 'Sonstige Steuern'); --- -INSERT INTO gifi (accno, description) VALUES ('72-78', 'Übrige betriebliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('72', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung'); -INSERT INTO gifi (accno, description) VALUES ('720-729', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung'); --- -INSERT INTO gifi (accno, description) VALUES ('73', 'Transport-, Reise- und Fahrtaufwand, Nachrichtenaufwand'); -INSERT INTO gifi (accno, description) VALUES ('730-731', 'Transporte durch Dritte'); -INSERT INTO gifi (accno, description) VALUES ('732-733', 'Kfz-Aufwand'); -INSERT INTO gifi (accno, description) VALUES ('734-735', 'Reise- und Fahrtaufwand'); -INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und Nächtigungsgelder'); -INSERT INTO gifi (accno, description) VALUES ('738-739', 'Nachrichtenaufwand'); --- -INSERT INTO gifi (accno, description) VALUES ('74', 'Miet-, Pacht-, Leasing- und Lizenzaufwand'); -INSERT INTO gifi (accno, description) VALUES ('740-743', 'Miet- und Pachtaufwand'); -INSERT INTO gifi (accno, description) VALUES ('744-747', 'Leasingaufwand'); -INSERT INTO gifi (accno, description) VALUES ('748-749', 'Lizenzaufwand'); --- -INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand für beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsvergütungen'); -INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand für beigestelltes Personal'); -INSERT INTO gifi (accno, description) VALUES ('754-757', 'Provisionen an Dritte'); -INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsvergütungen'); --- -INSERT INTO gifi (accno, description) VALUES ('76', 'Büro-, Werbe- und Repräsentationsaufwand'); -INSERT INTO gifi (accno, description) VALUES ('760', 'Büromaterial und Drucksorten'); -INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielfältigungen'); -INSERT INTO gifi (accno, description) VALUES ('763', 'Fachliteratur und Zeitungen'); -INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repräsentation'); -INSERT INTO gifi (accno, description) VALUES ('769', 'Spenden und Trinkgelder'); --- -INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, Übrige Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('770-774', 'Versicherungen'); -INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Prüfungsaufwand'); -INSERT INTO gifi (accno, description) VALUES ('777', 'Aus- und Fortbildung'); -INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeiträge'); -INSERT INTO gifi (accno, description) VALUES ('779', 'Spesen des Geldverkehrs'); -INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensfälle'); -INSERT INTO gifi (accno, description) VALUES ('782', 'Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('784-788', 'Verschiedene betriebliche Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoerträge auf sonstige betriebliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('79', 'Konten für das Umsatzkostenverfahren'); -INSERT INTO gifi (accno, description) VALUES ('790', 'Aufwandsstellenrechnung'); -INSERT INTO gifi (accno, description) VALUES ('791-799', 'Aufwandsstellen im Rahmen des Umsatzkostenverfahrens'); -INSERT INTO gifi (accno, description) VALUES ('791-795', 'Aufwandsstellen der Herstellung'); -INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen'); -INSERT INTO gifi (accno, description) VALUES ('797', 'Vertriebskosten'); -INSERT INTO gifi (accno, description) VALUES ('798', 'Verwaltungskosten'); -INSERT INTO gifi (accno, description) VALUES ('799', 'Sonstige betriebliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('8', 'Finanzerträge und Finanzaufwendungen, a.o. Erträge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, Rücklagenbewegung'); --- -INSERT INTO gifi (accno, description) VALUES ('80-83', 'Finanzerträge und Finanzaufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('800-804', 'Erträge aus Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('805-809', 'Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens'); -INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und ähnliche Erträge'); -INSERT INTO gifi (accno, description) VALUES ('814', 'Erlöse aus dem Abgang von Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('815', 'Erlöse aus dem Abgang von sonstigen Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('816', 'Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('817', 'Buchwert abgegangener Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('818', 'Buchwert abgegangener sonstiger Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('820', 'Erträge aus dem Abgang von und der Zuschreibung zu Finanzanlagen'); -INSERT INTO gifi (accno, description) VALUES ('821', 'Erträge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('822-825', 'Aufwendungen aus Beteiligungen'); -INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des Umlaufvermögens'); -INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und ähnliche Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgenützte Lieferantenskonti'); --- -INSERT INTO gifi (accno, description) VALUES ('84', 'Außerordentliche Erträge und außerordentliche Aufwendungen'); -INSERT INTO gifi (accno, description) VALUES ('840-844', 'Außerordentliche Erträge'); -INSERT INTO gifi (accno, description) VALUES ('845-849', 'Außerordentliche Aufwendungen'); --- -INSERT INTO gifi (accno, description) VALUES ('85', 'Steuern vom Einkommen und vom Ertrag'); -INSERT INTO gifi (accno, description) VALUES ('850-859', 'Steuern vom Einkommen und vom Ertrag'); --- -INSERT INTO gifi (accno, description) VALUES ('86-89', 'Rücklagenbewegung, Ergebnisüberrechnung'); -INSERT INTO gifi (accno, description) VALUES ('860-869', 'Auflösung unversteuerter Rücklagen'); -INSERT INTO gifi (accno, description) VALUES ('870-874', 'Auflösung von Kapitalrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('875-879', 'Auflösung von Gewinnrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten Rücklagen'); -INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu Gewinnrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen'); --- -INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte Rücklagen, Einlagen Stiller Gesellschafter, Abschluß- und Evidenzkonten'); --- -INSERT INTO gifi (accno, description) VALUES ('900-918', 'Gezeichnetes bzw. gewidmetes Kapital'); -INSERT INTO gifi (accno, description) VALUES ('919', 'Nicht eingeforderte ausstehende Einlagen'); -INSERT INTO gifi (accno, description) VALUES ('920-929', 'Kapitalrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('930-938', 'Gewinnrücklagen'); -INSERT INTO gifi (accno, description) VALUES ('939', 'Bilanzgewinn (-verlust)'); -INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte Rücklagen'); -INSERT INTO gifi (accno, description) VALUES ('960-969', 'Privat- und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften'); -INSERT INTO gifi (accno, description) VALUES ('970-979', 'Einlagen Stiller Gesellschafter'); -INSERT INTO gifi (accno, description) VALUES ('980', 'Eröffnungsbilanz'); -INSERT INTO gifi (accno, description) VALUES ('985', 'Schlußbilanz'); -INSERT INTO gifi (accno, description) VALUES ('989', 'Gewinn- und Verlustrechnung'); -INSERT INTO gifi (accno, description) VALUES ('990-999', 'Evidenzkonten'); diff --git a/sql/Belgium-gifi.sql b/sql/Belgium-gifi.sql deleted file mode 100644 index 3c42fb43d..000000000 --- a/sql/Belgium-gifi.sql +++ /dev/null @@ -1,68 +0,0 @@ --- contribué par Jens-Ingo Brodesser, jens-ingo@all2all.org, Moving Art Studio ASBL, ALL2ALL The Independent Network --- le 15/07/2003 - -INSERT INTO "gifi" ("accno","description") VALUES ('10','Capital'); -INSERT INTO "gifi" ("accno","description") VALUES ('30','Approvisionnements - Matières premières'); -INSERT INTO "gifi" ("accno","description") VALUES ('11','Primes d''émission'); -INSERT INTO "gifi" ("accno","description") VALUES ('12','Plus-values de réévaluation'); -INSERT INTO "gifi" ("accno","description") VALUES ('13','Réserves'); -INSERT INTO "gifi" ("accno","description") VALUES ('14','Bénéfice reporté [ou Perte reportée (-)]'); -INSERT INTO "gifi" ("accno","description") VALUES ('15','Subsides en capital'); -INSERT INTO "gifi" ("accno","description") VALUES ('16','Provisions pour risques et charges et impôts différés'); -INSERT INTO "gifi" ("accno","description") VALUES ('17','Dettes à plus d''un an'); -INSERT INTO "gifi" ("accno","description") VALUES ('40','Créances commerciales'); -INSERT INTO "gifi" ("accno","description") VALUES ('20','Frais d''établissement'); -INSERT INTO "gifi" ("accno","description") VALUES ('21','Immobilisations incorporelles'); -INSERT INTO "gifi" ("accno","description") VALUES ('22','Terrains et constructions'); -INSERT INTO "gifi" ("accno","description") VALUES ('23','Installations, machines et outillage'); -INSERT INTO "gifi" ("accno","description") VALUES ('24','Mobilier et matériel roulant'); -INSERT INTO "gifi" ("accno","description") VALUES ('25','Immobilisations détenues en location-finac. et droits similaires'); -INSERT INTO "gifi" ("accno","description") VALUES ('31','Approvis. - Fournitures'); -INSERT INTO "gifi" ("accno","description") VALUES ('27','Autres immobilisations corporelles en cours et acompts versés'); -INSERT INTO "gifi" ("accno","description") VALUES ('26','Autres immobilisations corporelles'); -INSERT INTO "gifi" ("accno","description") VALUES ('28','Immobilisations financières'); -INSERT INTO "gifi" ("accno","description") VALUES ('29','Créances à plus d''un an'); -INSERT INTO "gifi" ("accno","description") VALUES ('4115','TVA DUE TOTAL'); -INSERT INTO "gifi" ("accno","description") VALUES ('33','Produits finis'); -INSERT INTO "gifi" ("accno","description") VALUES ('32','Encours fabrication'); -INSERT INTO "gifi" ("accno","description") VALUES ('34','Marchandises'); -INSERT INTO "gifi" ("accno","description") VALUES ('35','Immeubles déstinés à la vente'); -INSERT INTO "gifi" ("accno","description") VALUES ('36','Acomptes s/achats stocks'); -INSERT INTO "gifi" ("accno","description") VALUES ('37','Commandes en cours d''exécution'); -INSERT INTO "gifi" ("accno","description") VALUES ('41','Autres créances'); -INSERT INTO "gifi" ("accno","description") VALUES ('42','Dettes à plus d''un an échéant dans l''année'); -INSERT INTO "gifi" ("accno","description") VALUES ('43','Dettes financières'); -INSERT INTO "gifi" ("accno","description") VALUES ('44','Dettes commerciales'); -INSERT INTO "gifi" ("accno","description") VALUES ('45','Dettes fiscales, salariales et sociales'); -INSERT INTO "gifi" ("accno","description") VALUES ('46','Acomptes réçus s/commandes'); -INSERT INTO "gifi" ("accno","description") VALUES ('48','Dettes diverses'); -INSERT INTO "gifi" ("accno","description") VALUES ('47','Dettes découlants de l''affectation du résultat'); -INSERT INTO "gifi" ("accno","description") VALUES ('49','Comptes de régularisation et comptes d''attente'); -INSERT INTO "gifi" ("accno","description") VALUES ('50','Actions propres'); -INSERT INTO "gifi" ("accno","description") VALUES ('51','Actions et parts'); -INSERT INTO "gifi" ("accno","description") VALUES ('52','Titres à revenu fixe'); -INSERT INTO "gifi" ("accno","description") VALUES ('53','Dépôts à terme'); -INSERT INTO "gifi" ("accno","description") VALUES ('54','Valeurs échues à l''encaissement'); -INSERT INTO "gifi" ("accno","description") VALUES ('55','Etablissements de crédit'); -INSERT INTO "gifi" ("accno","description") VALUES ('56','Office des chèques postaux'); -INSERT INTO "gifi" ("accno","description") VALUES ('57','Caisses'); -INSERT INTO "gifi" ("accno","description") VALUES ('58','Virements internes'); -INSERT INTO "gifi" ("accno","description") VALUES ('60','Approvis. et marchandises'); -INSERT INTO "gifi" ("accno","description") VALUES ('61','Services et biens divers'); -INSERT INTO "gifi" ("accno","description") VALUES ('62','Rémunérations, charges sociales, pensions'); -INSERT INTO "gifi" ("accno","description") VALUES ('63','Amortissements, réductions valeur, provisions risques et charges'); -INSERT INTO "gifi" ("accno","description") VALUES ('64','Autres charges d''exploitation'); -INSERT INTO "gifi" ("accno","description") VALUES ('65','Charges financières'); -INSERT INTO "gifi" ("accno","description") VALUES ('66','Charges exceptionnelles'); -INSERT INTO "gifi" ("accno","description") VALUES ('67','Impôts sur le résultat'); -INSERT INTO "gifi" ("accno","description") VALUES ('68','Transferts aux réserves immunisées et aux impôts différés'); -INSERT INTO "gifi" ("accno","description") VALUES ('69','Affectations et prélèvements'); -INSERT INTO "gifi" ("accno","description") VALUES ('70','Chiffre d''affaires'); -INSERT INTO "gifi" ("accno","description") VALUES ('71','Variation de stock et des commandes en cours d''éxécution'); -INSERT INTO "gifi" ("accno","description") VALUES ('72','Production immobilisée'); -INSERT INTO "gifi" ("accno","description") VALUES ('74','Autres produits d''exploitation'); -INSERT INTO "gifi" ("accno","description") VALUES ('75','Produits financiers'); -INSERT INTO "gifi" ("accno","description") VALUES ('76','Produits exceptionnels'); -INSERT INTO "gifi" ("accno","description") VALUES ('77','Régularisations d''impôts et reprises provisions fiscales'); -INSERT INTO "gifi" ("accno","description") VALUES ('78','Prélèvements s/réserves immunisées et impôts différés'); -INSERT INTO "gifi" ("accno","description") VALUES ('79','Affectations et prélèvements'); diff --git a/sql/Canada-gifi.sql b/sql/Canada-gifi.sql deleted file mode 100644 index 5d1229f3b..000000000 --- a/sql/Canada-gifi.sql +++ /dev/null @@ -1,754 +0,0 @@ --- GIFI codes as set by the Canadian Government --- It's a dirty job, but it seems somebody allready did it --- PDF Tammes, Tue , 02 Apr 2002 --- remarks or questions to finance@bermuda-holding.com --- --- From the GIFI documentation: --- --- The GIFI information has to balance. We use the following rules to verify the information you provide. --- total assets = total liabilities + total shareholder equity --- total revenue - total expenses = net non-farming income --- total farm revenue - total farm expenses = net farm income --- --- You have to provide certain line items so that we can verify the above equations. Each GIFI must include: --- balance sheet --- Item 2599 Total assets --- Item 3499 Total liabilities --- Item 3620 Total shareholder equity --- non-farming income and expenses --- Item 8299 Total revenue --- Item 9368 Total expenses --- and/or --- farming income and expenses --- Item 9659 Total farm revenue --- Item 9898 Total farm expenses --- when reporting a breakdown of retained earnings --- Item 3849 Retained earnings/deficit end --- extraordinary items and income taxes --- Item 9999 Net income/loss after taxes and extraordinary items --- If the amount of a required item is NIL, you have to enter 0. --- -INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash'); -INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency'); -INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency'); -INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency'); -INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency'); -INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion'); -INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtfull Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtfull Trade Accounts Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtfull Trade Accounts Receivable Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1067', 'Intrest Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtfull Leases Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees'); -INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtfull Accounts Receivable Employees'); -INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO'); -INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories'); -INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods'); -INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies'); -INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress'); -INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials'); -INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments'); -INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares'); -INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds'); -INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills'); -INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement'); -INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments'); -INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments'); -INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable'); -INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets'); -INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income'); -INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable'); -INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses'); -INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances'); -INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits'); -INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets'); -INSERT INTO gifi (accno,description) VALUES ('1600', 'Land'); -INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement'); -INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement'); -INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets'); -INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets'); -INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties'); -INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties'); -INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties'); -INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties'); -INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges'); -INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges'); -INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries'); -INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries'); -INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits'); -INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits'); -INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits'); -INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits'); -INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant'); -INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant'); -INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction'); -INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies'); -INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies'); -INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets'); -INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets'); -INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems'); -INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems'); -INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries'); -INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries'); -INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries'); -INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries'); -INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats'); -INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats'); -INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft'); -INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft'); -INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs'); -INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs'); -INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software'); -INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software'); -INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments'); -INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments'); -INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites'); -INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites'); -INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations'); -INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations'); -INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction'); -INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures'); -INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads'); -INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads'); -INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas'); -INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas'); -INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas'); -INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas'); -INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences'); -INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences'); -INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings'); -INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment'); -INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other'); -INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other'); -INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements'); -INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements'); -INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction'); -INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites'); -INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites'); -INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill'); -INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill'); -INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota'); -INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota'); -INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences'); -INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences'); -INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs'); -INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs'); -INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents'); -INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents'); -INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists'); -INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists'); -INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights'); -INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights'); -INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development'); -INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development'); -INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights'); -INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights'); -INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights'); -INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights'); -INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights'); -INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights'); -INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights'); -INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights'); -INSERT INTO gifi (accno,description) VALUES ('2078', 'Total Intangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2079', 'Total Accumulated Amortization Of Intangible Capital Assets'); -INSERT INTO gifi (accno,description) VALUES ('2180', 'Long Term Due From Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2181', 'Long Term Due From Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2182', 'Long Term Due From Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2183', 'Long Term Due From Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2200', 'Long Term Investment In Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('2220', 'Long Term Due From Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('2240', 'Long Term Due From/Investment In Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost'); -INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity'); -INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations'); -INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost'); -INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity'); -INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy'); -INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments'); -INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares'); -INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments'); -INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares'); -INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt'); -INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt'); -INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures'); -INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities'); -INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities'); -INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements'); -INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares'); -INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments'); -INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans'); -INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages'); -INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans'); -INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans'); -INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit'); -INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets'); -INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves'); -INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges'); -INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses'); -INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges'); -INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges'); -INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund'); -INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance'); -INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets'); -INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust'); -INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets'); -INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft'); -INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade'); -INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable'); -INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable'); -INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable'); -INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable'); -INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable'); -INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2629', 'Intrest Payable'); -INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable'); -INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable'); -INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable'); -INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks'); -INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short'); -INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements'); -INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates'); -INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit'); -INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes'); -INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income'); -INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability'); -INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received'); -INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable'); -INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities'); -INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions'); -INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares'); -INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages'); -INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan'); -INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan'); -INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan'); -INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan'); -INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan'); -INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan'); -INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans'); -INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit'); -INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short'); -INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements'); -INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes'); -INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures'); -INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income'); -INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)'); -INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)'); -INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)'); -INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties'); -INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties'); -INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases'); -INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities'); -INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration'); -INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust'); -INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves'); -INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated'); -INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations'); -INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts'); -INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt'); -INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust'); -INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities'); -INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares'); -INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares'); -INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus'); -INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus'); -INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus'); -INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve'); -INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account'); -INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit'); -INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity'); -INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity'); -INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start'); -INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared'); -INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend'); -INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend'); -INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments'); -INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings'); -INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions'); -INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves'); -INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments'); -INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items'); -INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)'); -INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End'); -INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services'); -INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales'); -INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties'); -INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales'); -INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties'); -INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing'); -INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales'); -INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income'); -INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services'); -INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources'); -INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures'); -INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans'); -INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources'); -INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income'); -INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources'); -INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources'); -INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions'); -INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing'); -INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products'); -INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products'); -INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates'); -INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies'); -INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property'); -INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income'); -INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets'); -INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments'); -INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties'); -INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received'); -INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees'); -INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments'); -INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts'); -INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities'); -INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses'); -INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates'); -INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions'); -INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures'); -INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships'); -INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues'); -INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource'); -INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits'); -INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees'); -INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues'); -INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees'); -INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants'); -INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products'); -INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services'); -INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services'); -INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services'); -INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends'); -INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries'); -INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries'); -INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries'); -INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue'); -INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory'); -INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods'); -INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials'); -INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process'); -INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process'); -INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials'); -INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A'); -INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B'); -INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases'); -INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages'); -INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages'); -INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts'); -INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource'); -INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs'); -INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations'); -INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling'); -INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs'); -INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty'); -INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties'); -INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental'); -INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological'); -INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes'); -INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals'); -INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys'); -INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs'); -INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges'); -INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties'); -INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals'); -INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax'); -INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes'); -INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases'); -INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge'); -INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs'); -INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation'); -INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard'); -INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs'); -INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs'); -INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs'); -INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs'); -INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty'); -INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down'); -INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets'); -INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets'); -INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales'); -INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory'); -INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods'); -INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials'); -INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process'); -INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process'); -INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales'); -INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss'); -INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion'); -INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising'); -INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations'); -INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment'); -INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion'); -INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense'); -INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses'); -INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses'); -INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits'); -INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits'); -INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits'); -INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans'); -INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets'); -INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance'); -INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives'); -INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges'); -INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures'); -INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages'); -INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt'); -INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges'); -INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges'); -INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs'); -INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships'); -INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships'); -INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes'); -INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees'); -INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees'); -INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations'); -INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations'); -INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses'); -INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies'); -INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities'); -INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing'); -INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees'); -INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees'); -INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees'); -INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees'); -INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees'); -INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees'); -INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees'); -INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees'); -INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees'); -INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees'); -INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees'); -INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees'); -INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay'); -INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees'); -INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs'); -INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees'); -INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense'); -INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording'); -INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental'); -INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental'); -INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs'); -INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees'); -INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental'); -INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental'); -INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)'); -INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage'); -INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental'); -INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft'); -INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings'); -INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles'); -INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats'); -INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment'); -INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard'); -INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense'); -INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs'); -INSERT INTO gifi (accno,description) VALUES ('9013', 'Security'); -INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal'); -INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages'); -INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions'); -INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share'); -INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses'); -INSERT INTO gifi (accno,description) VALUES ('9064', 'Director\'s Fees'); -INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries'); -INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries'); -INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts'); -INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies'); -INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense'); -INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms'); -INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry'); -INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering'); -INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear'); -INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps'); -INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice'); -INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies'); -INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade'); -INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet'); -INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions'); -INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities'); -INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity'); -INSERT INTO gifi (accno,description) VALUES ('9222', 'Water'); -INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat'); -INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs'); -INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications'); -INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short'); -INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense'); -INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express'); -INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident'); -INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident'); -INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges'); -INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees'); -INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development'); -INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)'); -INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income'); -INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds'); -INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat'); -INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats'); -INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley'); -INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains'); -INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn'); -INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola'); -INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed'); -INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans'); -INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments'); -INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues'); -INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit'); -INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes'); -INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables'); -INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco'); -INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products'); -INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops'); -INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue'); -INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle'); -INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine'); -INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry'); -INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs'); -INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)'); -INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies'); -INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption'); -INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs'); -INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture'); -INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat'); -INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities'); -INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products'); -INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)'); -INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production'); -INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production'); -INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues'); -INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies'); -INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance'); -INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments'); -INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments'); -INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates'); -INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel'); -INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest'); -INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses'); -INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work'); -INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales'); -INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing'); -INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds'); -INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends'); -INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income'); -INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income'); -INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income'); -INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets'); -INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel'); -INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking'); -INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased'); -INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases'); -INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals'); -INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss'); -INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income'); -INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue'); -INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire'); -INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime'); -INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides'); -INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants'); -INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS'); -INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding'); -INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases'); -INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees'); -INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance'); -INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences'); -INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs'); -INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel'); -INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease'); -INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion'); -INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt'); -INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries'); -INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance'); -INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land'); -INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums'); -INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work'); -INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity'); -INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance'); -INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking'); -INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel'); -INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture'); -INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums'); -INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges'); -INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees'); -INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees'); -INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees'); -INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings'); -INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery'); -INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages'); -INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants'); -INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants'); -INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs'); -INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies'); -INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools'); -INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing'); -INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying'); -INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits'); -INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone'); -INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental'); -INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel'); -INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold'); -INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse'); -INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs'); -INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed'); -INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed'); -INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets'); -INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota'); -INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment'); -INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses'); -INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income'); -INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items'); -INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items'); -INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements'); -INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses'); -INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items'); -INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes'); -INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision'); -INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items'); --- This item represents the net amount of: --- Item 9970 - Net income/loss before taxes and extraordinary items minus --- Item 9975 - Extraordinary item(s) minus --- Item 9976 - Legal settlements plus --- Item 9980 - Unrealized gains/losses minus --- Item 9985 - Unusual items minus --- Item 9990 - Current income taxes minus --- Item 9995 - Deferred income tax provision --- and must be reported. --- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss, --- in the retained earnings section. --- diff --git a/sql/Germany-DATEV-SKR03EU-gifi.sql b/sql/Germany-DATEV-SKR03EU-gifi.sql deleted file mode 100644 index e6667ec82..000000000 --- a/sql/Germany-DATEV-SKR03EU-gifi.sql +++ /dev/null @@ -1,947 +0,0 @@ --- DATEV SKR03 --- Office-Service http://www.officeservice-einberger.de --- -INSERT INTO gifi (accno,description) VALUES ('0001', 'Aufwand Geschäftsbetrieb'); -INSERT INTO gifi (accno,description) VALUES ('0002', 'Aufwendungen Umstellung a.d.Euro'); -INSERT INTO gifi (accno,description) VALUES ('0010', 'Konzession,gewerb.Schutzre.u.Werten'); -INSERT INTO gifi (accno,description) VALUES ('0015', 'Konzessionen'); -INSERT INTO gifi (accno,description) VALUES ('0020', 'Gewerbl.Schutzrechte'); -INSERT INTO gifi (accno,description) VALUES ('0025', 'Ähnl.Rechte und Werte'); -INSERT INTO gifi (accno,description) VALUES ('0027', 'EDV-Software'); -INSERT INTO gifi (accno,description) VALUES ('0030', 'Liz.a.gewerbl.Schutzre.u.ähnl.Re.u.Wert.'); -INSERT INTO gifi (accno,description) VALUES ('0035', 'Geschäfts-oder Firmenwert'); -INSERT INTO gifi (accno,description) VALUES ('0038', 'Anzahlungen a.Geschäft-o.Firmenwert'); -INSERT INTO gifi (accno,description) VALUES ('0039', 'Anz.a.immaterielle Vermögsgegenstän'); -INSERT INTO gifi (accno,description) VALUES ('0040', 'Verschmelzungsmehrwert'); -INSERT INTO gifi (accno,description) VALUES ('0050', 'Grundstücke,grundstücksgl.Rechte..'); -INSERT INTO gifi (accno,description) VALUES ('0060', 'Grundstücke u.grundstgl.Rech.o.Baut'); -INSERT INTO gifi (accno,description) VALUES ('0065', 'Unbebaute Grundstücke'); -INSERT INTO gifi (accno,description) VALUES ('0070', 'Grundstücksgl.Re.(Erbau-,Dauerwohnre.)'); -INSERT INTO gifi (accno,description) VALUES ('0075', 'Grundstücke m.Substanzverzehr'); -INSERT INTO gifi (accno,description) VALUES ('0079', 'Anz.a.Grundst.u.grundstücksgl.Re.ohne Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0080', 'Bauten a.eig. Grundstücken,Grgl.Rec'); -INSERT INTO gifi (accno,description) VALUES ('0085', 'Grundstückswert eige.bebau.Grundst.'); -INSERT INTO gifi (accno,description) VALUES ('0090', 'Geschäftsbauten'); -INSERT INTO gifi (accno,description) VALUES ('0100', 'Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0110', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0111', 'Außenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0112', 'Hof-und Wegebefestigung'); -INSERT INTO gifi (accno,description) VALUES ('0113', 'Einr.f.Geschäfts-u.Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0115', 'Andere Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0120', 'Geschäfts-,Fabrik-,andere Bau.imBau'); -INSERT INTO gifi (accno,description) VALUES ('0129', 'Anz.Geschäfts-,Fabrik u. and.Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0140', 'Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0145', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0146', 'Aussenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0147', 'Hof-u.Wegebefestigungen'); -INSERT INTO gifi (accno,description) VALUES ('0148', 'Einr.f.Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0150', 'Wohnbauten im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0159', 'Anz.a.Wohnb.a.eig.Grundst.u.grundstgl.Re.'); -INSERT INTO gifi (accno,description) VALUES ('0160', 'Bauten auf fremden Grundstücken'); -INSERT INTO gifi (accno,description) VALUES ('0165', 'Geschäftsbauten'); -INSERT INTO gifi (accno,description) VALUES ('0170', 'Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0175', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0176', 'Außenanlage'); -INSERT INTO gifi (accno,description) VALUES ('0177', 'Hof-u.Wegebefestigungen'); -INSERT INTO gifi (accno,description) VALUES ('0178', 'Einr.f.Geschäfts-u.Fabrikbauten'); -INSERT INTO gifi (accno,description) VALUES ('0179', 'Andere Bauten'); -INSERT INTO gifi (accno,description) VALUES ('0180', 'Geschäfts,-Farbik-u.and.Bauten i.Bau'); -INSERT INTO gifi (accno,description) VALUES ('0189', 'Anz.a.Geschäfts-,Fabr.-u.and.Bauten a.fremd.Grundst.'); -INSERT INTO gifi (accno,description) VALUES ('0190', 'Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0191', 'Garagen'); -INSERT INTO gifi (accno,description) VALUES ('0192', 'Aussenanlagen'); -INSERT INTO gifi (accno,description) VALUES ('0193', 'Hof-u.Wegebefestigung'); -INSERT INTO gifi (accno,description) VALUES ('0194', 'Einr.für Wohnbauten'); -INSERT INTO gifi (accno,description) VALUES ('0195', 'Wohnbauten i.Bau'); -INSERT INTO gifi (accno,description) VALUES ('0199', 'Anz.a.Wohnb.a.fremd.Grundst.'); -INSERT INTO gifi (accno,description) VALUES ('0200', 'Techn.Anlagen und Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('0210', 'Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('0220', 'Maschinengebundene Werkzeuge'); -INSERT INTO gifi (accno,description) VALUES ('0240', 'Maschinelle Anlagen'); -INSERT INTO gifi (accno,description) VALUES ('0260', 'Transportanlagen u.ähnl.'); -INSERT INTO gifi (accno,description) VALUES ('0280', 'Betriebsvorrichtung'); -INSERT INTO gifi (accno,description) VALUES ('0290', 'Techn.Anlagen u.Maschinen im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0299', 'Anz.a.techn.Anlagen und Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('0300', 'Andere Anlagen,Betrieb-Geschäftsaus'); -INSERT INTO gifi (accno,description) VALUES ('0310', 'Andere Anlagen'); -INSERT INTO gifi (accno,description) VALUES ('0320', 'PKW'); -INSERT INTO gifi (accno,description) VALUES ('0350', 'LKW'); -INSERT INTO gifi (accno,description) VALUES ('0380', 'Sonst.Transportmittel'); -INSERT INTO gifi (accno,description) VALUES ('0400', 'Betriebsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0410', 'Geschäftsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0420', 'Büroeinrichtung'); -INSERT INTO gifi (accno,description) VALUES ('0430', 'Ladeneinrichtung'); -INSERT INTO gifi (accno,description) VALUES ('0440', 'Werkzeuge'); -INSERT INTO gifi (accno,description) VALUES ('0450', 'Einbauten'); -INSERT INTO gifi (accno,description) VALUES ('0460', 'Gerüst-u.Schalungsmaterial'); -INSERT INTO gifi (accno,description) VALUES ('0480', 'Geringwertige Wirtschaftsg.b.800DM'); -INSERT INTO gifi (accno,description) VALUES ('0490', 'Sons.Betriebs- Geschäftsausstattung'); -INSERT INTO gifi (accno,description) VALUES ('0498', 'And. Anlagen,Betrieb/Geschäf.im Bau'); -INSERT INTO gifi (accno,description) VALUES ('0499', 'Anz.and.Anlagen,Betrieb.Geschäftsau'); -INSERT INTO gifi (accno,description) VALUES ('0500', 'Anteile a.verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0504', 'Ant.a.herr.o.m.Mehrh.bet.Ges.schaft'); -INSERT INTO gifi (accno,description) VALUES ('0505', 'Ausleihung an verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('0510', 'Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0513', 'Typisch stille Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0516', 'Atypische stille Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('0517', 'And.Beteilig.an Kapitalgesellsch.'); -INSERT INTO gifi (accno,description) VALUES ('0518', 'And.Beteilig.an Personengesellsch.'); -INSERT INTO gifi (accno,description) VALUES ('0519', 'Beteilig.einer GmbH&Co.KGa.ein.Kompl.GmbH'); -INSERT INTO gifi (accno,description) VALUES ('0520', 'Ausl.a.Untern.m.Beteiligungsverhält'); -INSERT INTO gifi (accno,description) VALUES ('0525', 'Wertpapiere des Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('0530', 'Wertpap.m.Gewinnbeteiligungsanspr.'); -INSERT INTO gifi (accno,description) VALUES ('0535', 'Festverzinsliche Wertpapiere'); -INSERT INTO gifi (accno,description) VALUES ('0540', 'Sonstige Ausleihungen'); -INSERT INTO gifi (accno,description) VALUES ('0550', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0570', 'Genossenschaftsant.z.langfr.Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('0580', 'Ausleihungen an Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0590', 'Ausleihungen an nahe stehende Personen'); -INSERT INTO gifi (accno,description) VALUES ('0595', 'Rückdeckansp.Lebensvers.langf.Verbl'); -INSERT INTO gifi (accno,description) VALUES ('0600', 'Anleihen-nicht konvertibel'); -INSERT INTO gifi (accno,description) VALUES ('0601', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0605', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0610', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0615', 'Anleihen konvertibel'); -INSERT INTO gifi (accno,description) VALUES ('0616', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0620', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0625', '- Restlaufzeit gösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0630', 'Verbindl.gegenüber Kreditinstituten'); -INSERT INTO gifi (accno,description) VALUES ('0631', '- Restlaufzeit b.1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0640', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0650', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0660', 'Vblk.geg.Kreditinst.aus TZ-Verträgen'); -INSERT INTO gifi (accno,description) VALUES ('0661', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0670', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0680', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0690', '(fr.i.Bilanz k.Restlaufzeitvermerk'); -INSERT INTO gifi (accno,description) VALUES ('0699', 'Gegenkonto 630-689 b.Auft.d.Konten 690-698'); -INSERT INTO gifi (accno,description) VALUES ('0700', 'Verbind.gegenüber verb.Unternehmern'); -INSERT INTO gifi (accno,description) VALUES ('0701', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0705', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0710', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0715', 'Vblk.geg.Untern.m.denen ein Beteiligungsverh.best.'); -INSERT INTO gifi (accno,description) VALUES ('0716', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0720', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0725', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0730', 'Vblk.geg.Gesellschaftern'); -INSERT INTO gifi (accno,description) VALUES ('0731', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0740', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0750', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0755', 'Vblk.geg.Gesellsch.f.offene Ausschüttungen'); -INSERT INTO gifi (accno,description) VALUES ('0760', 'Darl.typ.stiller Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('0761', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0764', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0767', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0770', 'Darlehen atyp.stiller Gesellsch.'); -INSERT INTO gifi (accno,description) VALUES ('0771', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0774', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0777', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0780', 'Partiarische Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0781', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0784', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0787', '- Restlaufzeit über 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('0790', 'fr.in Bilanz k.Restlaufzeitvermerk'); -INSERT INTO gifi (accno,description) VALUES ('0799', 'Gegenk.730-789 b.Auft.d.Konten 790-798'); -INSERT INTO gifi (accno,description) VALUES ('0800', 'Gezeichnetes Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0801', 'Ausst.Einl.a.gez.Kapital n.eingef.(Aktivausw.)'); -INSERT INTO gifi (accno,description) VALUES ('0810', ''); -INSERT INTO gifi (accno,description) VALUES ('0840', 'Kapitalrücklage'); -INSERT INTO gifi (accno,description) VALUES ('0846', 'Gesetzliche Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('0850', 'Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('0851', 'Satzungsmäßige Rücklagen'); -INSERT INTO gifi (accno,description) VALUES ('0860', 'Gewinnvortrag vor Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0868', 'Verlustvortrag vor Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('0869', 'Vortrag auf neue Rechnungen (Bilanz)'); -INSERT INTO gifi (accno,description) VALUES ('0870', 'Festkapital'); -INSERT INTO gifi (accno,description) VALUES ('0880', 'Variables Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0890', 'Gesellschafter-Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0900', 'Kommandit-Kapital'); -INSERT INTO gifi (accno,description) VALUES ('0910', 'Verlustausgleichskonto'); -INSERT INTO gifi (accno,description) VALUES ('0920', 'Gesellschafter-Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('0930', 'Sonderposten mit Rücklagenanteil stfr.Rückl.'); -INSERT INTO gifi (accno,description) VALUES ('0931', 'Sopo m.Rückl.ant.nach §6b EstG'); -INSERT INTO gifi (accno,description) VALUES ('0932', 'Sopo m.Rückl.ant.Abschn.35 EstR'); -INSERT INTO gifi (accno,description) VALUES ('0935', 'Sopo aus Währungsumstellung Euro'); -INSERT INTO gifi (accno,description) VALUES ('0947', 'Sopo m.Rückl.ant. §7g Abs.1 EstG'); -INSERT INTO gifi (accno,description) VALUES ('0948', 'Sopo m.Rückl.ant. §7g Abs.3,7 EstG'); -INSERT INTO gifi (accno,description) VALUES ('0949', 'Sopo f.Zuschüsse u.Zulagen'); -INSERT INTO gifi (accno,description) VALUES ('0950', 'Rückst.f.Pensionen u.ähnl.Verpflichtungen'); -INSERT INTO gifi (accno,description) VALUES ('0955', 'Steuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0957', 'Gewerbesteuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0963', 'Körperschaftssteuerrückstellung'); -INSERT INTO gifi (accno,description) VALUES ('0969', 'Rückstellung für latente Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0970', 'Sonstige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('0971', 'Rückst.f.unterl.Aufw.f.Instandh.,Nachh.i.d.erst.drei Mt.'); -INSERT INTO gifi (accno,description) VALUES ('0972', 'Rückst.f.unterl.Aufw.f.Instandh.,Nachh.inn.d.4-12.Mt.'); -INSERT INTO gifi (accno,description) VALUES ('0973', 'Rückst.f.Abraum-u.Abfallbeseitigung'); -INSERT INTO gifi (accno,description) VALUES ('0974', 'Rückstellungen für Gewährleistungen Gegenkto.4970'); -INSERT INTO gifi (accno,description) VALUES ('0976', 'Rücks.f.drohe.Verl.schweb.Geschäft'); -INSERT INTO gifi (accno,description) VALUES ('0977', 'Rücks.f.Abschluß-u.Prüfungskosten'); -INSERT INTO gifi (accno,description) VALUES ('0978', 'Aufwandsrückstellungen gem.§249 (2)'); -INSERT INTO gifi (accno,description) VALUES ('0979', 'Rückst.f.Umweltschutz'); -INSERT INTO gifi (accno,description) VALUES ('0980', 'Aktive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('0983', 'Abgrenzung aktive latente Steuern'); -INSERT INTO gifi (accno,description) VALUES ('0984', 'Als Aufw.berücks.Zölle u.Verbrauchsst.a.Vorräte'); -INSERT INTO gifi (accno,description) VALUES ('0985', 'Als Aufw.berücks.Ust.auf Anzahlungen'); -INSERT INTO gifi (accno,description) VALUES ('0986', 'Damnum/Disagio'); -INSERT INTO gifi (accno,description) VALUES ('0990', 'Passive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('0992', 'Wertberichtigungen z.unterjähhr.Kostenver.f.BWA'); -INSERT INTO gifi (accno,description) VALUES ('0996', 'Pauschalwertb.m.Restlaufzeit bis 1J.'); -INSERT INTO gifi (accno,description) VALUES ('0997', 'PWB a.Ford.m.einer RLZ v.mehr als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('0998', 'Einzelwertber.m.Restlaufzeit bis.1 J.'); -INSERT INTO gifi (accno,description) VALUES ('0999', 'Einzelwertber.a.Ford.m.einer RLZ v.mehr als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1000', 'Kasse'); -INSERT INTO gifi (accno,description) VALUES ('1100', 'Postbank'); -INSERT INTO gifi (accno,description) VALUES ('1200', 'Bank'); -INSERT INTO gifi (accno,description) VALUES ('1300', 'Wechsel a. Lieferungen u.Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('1301', '- Restlaufzeit b.1Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1302', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1305', 'Wechsel a.Lief.u.Leist.,bundesbankfähig'); -INSERT INTO gifi (accno,description) VALUES ('1310', 'Besitzwechsel geg.verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('1311', '- Restlaufzeit b.1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1312', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1315', 'Besitzwechsel geg.verb.Untern.,bundesbankfähig'); -INSERT INTO gifi (accno,description) VALUES ('1320', 'Besitzw.geg.Untern.m.Beteiligungsve'); -INSERT INTO gifi (accno,description) VALUES ('1321', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1322', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1325', 'Besitzwechsel geg.Untern.m.denen e.Beteilig.Verh.best.bbf'); -INSERT INTO gifi (accno,description) VALUES ('1327', 'Finanzwechsel'); -INSERT INTO gifi (accno,description) VALUES ('1329', 'And.Wertpap.m.unwesentl.Wertschwank.i.S.Textz.18DRS 2'); -INSERT INTO gifi (accno,description) VALUES ('1330', 'Schecks (Eingang)'); -INSERT INTO gifi (accno,description) VALUES ('1340', 'Anteile verb.Untern.-Umlaufvermögen'); -INSERT INTO gifi (accno,description) VALUES ('1344', 'Anteil an herr.od.m.betei.Gesellschaft'); -INSERT INTO gifi (accno,description) VALUES ('1345', 'Eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('1348', 'Sonstige Wertpapiere'); -INSERT INTO gifi (accno,description) VALUES ('1349', 'Wertpapieranl.i.Rahmen d.kurzfr.Finanzdisposition'); -INSERT INTO gifi (accno,description) VALUES ('1350', 'GmbH-Anteile z.kurzfr.Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('1352', 'Genossenschaftsant.z.kurzfr.Verbleib'); -INSERT INTO gifi (accno,description) VALUES ('1355', 'Anspr.a.Rückdeckungsvers.'); -INSERT INTO gifi (accno,description) VALUES ('1360', 'Geldtransit'); -INSERT INTO gifi (accno,description) VALUES ('1370', 'Verrechnungskto.f.Gewinnerm.§4/3 EStG,ergebniswirks.'); -INSERT INTO gifi (accno,description) VALUES ('1371', 'Verrechnungskto.f.Gewinnerm.§4/3 EStG,n.ergebniswirks.'); -INSERT INTO gifi (accno,description) VALUES ('1380', 'Überleitungskonto Kostenstelle'); -INSERT INTO gifi (accno,description) VALUES ('1390', 'Verrechnungskonto Ist-Versteuerung'); -INSERT INTO gifi (accno,description) VALUES ('1400', 'Ford. a.Lieferungen und Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('1401', 'Ford.a.Lieferungen und Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('1410', 'Ford.a.Lief.u.Leist. ohne Kontokorrent'); -INSERT INTO gifi (accno,description) VALUES ('1450', 'Ford.n.§11(1)2EStG f.§4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1451', 'Ford.a.Lief.u.Leist.ohn.Kontok.-RLZ b.1Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1455', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1460', 'Zweifelhafte Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('1461', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1465', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1470', 'Forder.a.Liefe.u.Leis.geg.verb.Unte'); -INSERT INTO gifi (accno,description) VALUES ('1471', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1475', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1478', 'Wertb.a.Ford.m.Rest. bis 1j.geg.verb.Unt'); -INSERT INTO gifi (accno,description) VALUES ('1479', 'Wertber.a.Ford.m.e.RLZ v.mehr als 1J geg.verb.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('1480', 'Ford. Lief.u.Leis.geg.Untern.m.Beteiligve'); -INSERT INTO gifi (accno,description) VALUES ('1481', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1485', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1488', 'Wertb.a.Ford.m.Rest.bis 1j.Beteiligungs'); -INSERT INTO gifi (accno,description) VALUES ('1489', 'Wertber.a.Ford.m.e.RLZ v.mehr a.1J geg.Untern.m.Bet.verh.'); -INSERT INTO gifi (accno,description) VALUES ('1490', 'Forderung a.Leis.u.Lief.geg.Gesells'); -INSERT INTO gifi (accno,description) VALUES ('1491', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1495', '- Restlaufzeit gösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1498', 'Gegenk.zu sonst.VG b.Buchungen ü.Debitorenkonto'); -INSERT INTO gifi (accno,description) VALUES ('1499', 'Gegenk. 1451-1497 b.Aufteilung Debiorenkonto'); -INSERT INTO gifi (accno,description) VALUES ('1500', 'Sonstige Vermögensgegenstände'); -INSERT INTO gifi (accno,description) VALUES ('1501', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1502', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1503', 'Forde.geg.Vorstandsm.u.Geschäftsfüh RLZ b.1J'); -INSERT INTO gifi (accno,description) VALUES ('1504', 'Ford.geg.Vorstandsmitgl.u.Geschäftsf. RLZ > 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1505', 'Ford.geg.Aufsichtsrats-u.Beiratsmitgl. RLZ b.1J.'); -INSERT INTO gifi (accno,description) VALUES ('1506', 'Ford.geg.Aufsichtsrats-u.Beiratsmitgl. RLZ > 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1507', 'Ford.geg.Gesellschafter RLZ bis 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1508', 'Forderungen gegen Gesellschafter RLZ > 1J'); -INSERT INTO gifi (accno,description) VALUES ('1510', 'Geleistete Anzahlung auf Vorräte'); -INSERT INTO gifi (accno,description) VALUES ('1511', 'Geleistete Anzahlungen 7%'); -INSERT INTO gifi (accno,description) VALUES ('1517', 'Geleistete Anzahlung 16%'); -INSERT INTO gifi (accno,description) VALUES ('1521', 'Agenturwarenabrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1525', 'Kautionen'); -INSERT INTO gifi (accno,description) VALUES ('1526', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1527', '- Restlaufzeit > 1 J.'); -INSERT INTO gifi (accno,description) VALUES ('1530', 'Forderungen aus Lohn-u.Gehaltsabrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1531', '- Restlaufzeit b.1J.'); -INSERT INTO gifi (accno,description) VALUES ('1537', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1540', 'Steuerüberzahlungen'); -INSERT INTO gifi (accno,description) VALUES ('1542', 'Steuererstattungsanspr.gegenüber and.EG-Länd.'); -INSERT INTO gifi (accno,description) VALUES ('1543', 'Ford.a.d.Finanzamt a.abgef.Bauabzugsbetrag'); -INSERT INTO gifi (accno,description) VALUES ('1545', 'Umsatzsteuerforderungen'); -INSERT INTO gifi (accno,description) VALUES ('1547', 'Ford.aus entrichteten Verbrauchsteuern'); -INSERT INTO gifi (accno,description) VALUES ('1548', 'Vorsteuer im Folgejahr abziehbar'); -INSERT INTO gifi (accno,description) VALUES ('1549', 'Körperschaftsteuerrückforderung'); -INSERT INTO gifi (accno,description) VALUES ('1550', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('1551', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1555', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1556', 'Nachträgl.abziehb.Vorst.,§15aUStG,bewegl.WG'); -INSERT INTO gifi (accno,description) VALUES ('1557', 'Zurückzuzahlende Vorsteuer §15a UStG,bewegl.WG'); -INSERT INTO gifi (accno,description) VALUES ('1558', 'Nachträgl.abziehb.Vorst.§15aUStG,unbewegl.WG'); -INSERT INTO gifi (accno,description) VALUES ('1559', 'Zurückzuzahlende Vorst.§15aUStG,unbewegl.WG'); -INSERT INTO gifi (accno,description) VALUES ('1560', 'Aufzuteilende Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1561', 'Aufzuteilende Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('1562', 'Aufzuteilende Vorst.a.innergem.Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('1565', 'Aufzuteilende Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('1567', 'Aufzuteilende Vorst.n.§13b UStG'); -INSERT INTO gifi (accno,description) VALUES ('1568', 'Aufzuteilende Vorst.n.§13b UStG 16%'); -INSERT INTO gifi (accno,description) VALUES ('1570', 'Abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1571', 'Abziebare Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('1572', 'Abziehb. VorSt innergemein. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('1573', 'Abziehb.VorSt. innergem.Erwerb 16%'); -INSERT INTO gifi (accno,description) VALUES ('1575', 'Abziehbare Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('1577', 'Vorst.n.allgem.Durchschnittssätzen UStVA Kz.63'); -INSERT INTO gifi (accno,description) VALUES ('1578', 'Abziehb.VorSt. n. §13b UStG'); -INSERT INTO gifi (accno,description) VALUES ('1579', 'Abziehb.VorSt. n.§13b UStG 16%'); -INSERT INTO gifi (accno,description) VALUES ('1580', 'Gegenkonto Vorsteuer §4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1581', 'Auflösung Vorst.a.Vorjahr §4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1584', 'abziehb.VorSt IG Erwerb Neufzg.b.Lief. o. USt.Ident.Nr'); -INSERT INTO gifi (accno,description) VALUES ('1588', 'Bezahlte Einfuhrumsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1590', 'Durchlaufende Posten'); -INSERT INTO gifi (accno,description) VALUES ('1592', 'Fremdgeld'); -INSERT INTO gifi (accno,description) VALUES ('1593', 'Verrechnungskto.erh.Anz.bei Buchung über Debitorenkto.'); -INSERT INTO gifi (accno,description) VALUES ('1594', 'Forderungen geg. verb. Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('1595', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1596', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1597', 'Ford.geg.Untern.m.Beteiligungsverh.'); -INSERT INTO gifi (accno,description) VALUES ('1598', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1599', '- Restlaufzeit grösser als 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1600', 'Verbindlichkeiten aus Lief.u.Leist.'); -INSERT INTO gifi (accno,description) VALUES ('1601', 'Verbindlichkeiten a.Lief.und Leist.'); -INSERT INTO gifi (accno,description) VALUES ('1610', 'Vblk.a.Lief.u.Leist.ohne Kontokorrent'); -INSERT INTO gifi (accno,description) VALUES ('1624', 'Vblk.a.Lief.u.Leist.f.Investitionen f.§4/3 EStG'); -INSERT INTO gifi (accno,description) VALUES ('1625', 'Vblk.a.Lief.u.Leist.o.Kontokorrent RLZ b.1Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1626', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1628', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1630', 'Verbindl.Lief.u.Leist.gegü.verb.Unt'); -INSERT INTO gifi (accno,description) VALUES ('1631', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1635', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1638', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1640', 'Verb.L.u.L gegü.Unter.m.Beteiligungsv'); -INSERT INTO gifi (accno,description) VALUES ('1641', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1645', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1648', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1650', 'Verb.L.u.L gegü.Gesellschaftern'); -INSERT INTO gifi (accno,description) VALUES ('1651', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1655', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1658', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1659', 'Gegenkto. 1625-1658 b.Aufteilung Kreditorenkonto'); -INSERT INTO gifi (accno,description) VALUES ('1660', 'Schuldwechsel'); -INSERT INTO gifi (accno,description) VALUES ('1661', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1680', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1690', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1700', 'Sonstige Verbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('1701', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1702', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1703', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1704', 'Sonst.Vblk.z.B.n.§11(2)S.2EStGf.§4/3EStG'); -INSERT INTO gifi (accno,description) VALUES ('1705', 'Darlehen'); -INSERT INTO gifi (accno,description) VALUES ('1706', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1707', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1708', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1709', 'Gewinnverfügungskonto stiller Ges.'); -INSERT INTO gifi (accno,description) VALUES ('1710', 'Erhaltene Anzahlungen-Verbindlichke'); -INSERT INTO gifi (accno,description) VALUES ('1711', 'Erhaltene,versteuerte Anzahlungen 7% (Vblk)'); -INSERT INTO gifi (accno,description) VALUES ('1716', 'Erhaltene verst.Anzahlungen 15% USt(Vblk.)'); -INSERT INTO gifi (accno,description) VALUES ('1717', 'Erhaltene,versteuerte Anzahl. 16%(Vblk)'); -INSERT INTO gifi (accno,description) VALUES ('1719', 'Erhaltene Anzahlungen bis 1j.'); -INSERT INTO gifi (accno,description) VALUES ('1720', '- Restlaufzeit 1 b.5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1721', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1722', 'Erhaltene Anzahlung v.Vorräten offen abgesetzt'); -INSERT INTO gifi (accno,description) VALUES ('1730', 'Kreditkartenabrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1731', 'Agenturwarenabrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1732', 'Erhaltene Kautionen'); -INSERT INTO gifi (accno,description) VALUES ('1733', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1734', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1735', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1736', 'Vblk.a.Betriebssteuern u.-abgaben'); -INSERT INTO gifi (accno,description) VALUES ('1737', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1738', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1739', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1740', 'Vblk.aus Lohn-u.Gehalt'); -INSERT INTO gifi (accno,description) VALUES ('1741', 'Verbindl.a.Lohn-und Kirchensteuer'); -INSERT INTO gifi (accno,description) VALUES ('1742', 'Vblk.i.Rahmen d.sozialen Sicherheit'); -INSERT INTO gifi (accno,description) VALUES ('1743', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1744', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1745', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1746', 'Vblk.aus Einbehaltungen (KapESt)'); -INSERT INTO gifi (accno,description) VALUES ('1747', 'Vblk.f.Verbrauchsteuern'); -INSERT INTO gifi (accno,description) VALUES ('1748', 'Vblk.f.Einbehaltungen v.Arbeitnehmern'); -INSERT INTO gifi (accno,description) VALUES ('1749', 'Vblk.a.das Finanzamt a.abzuführendem Bauabzugsbetrag'); -INSERT INTO gifi (accno,description) VALUES ('1750', 'Vblk.a.Vermögensbildung'); -INSERT INTO gifi (accno,description) VALUES ('1751', '- Restlaufzeit bis 1 Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1752', '- Restlaufzeit 1 bis 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1753', '- Restlaufzeit grösser als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1754', 'Steuerzahlungen an andere EG-Länder'); -INSERT INTO gifi (accno,description) VALUES ('1755', 'Lohn-und Gehaltsverrechnung'); -INSERT INTO gifi (accno,description) VALUES ('1758', 'USt-Abzugsverfahren 16% od.USt.n.§13bUStG'); -INSERT INTO gifi (accno,description) VALUES ('1760', 'Umsatzsteuer nicht fällig'); -INSERT INTO gifi (accno,description) VALUES ('1761', 'Umsatzsteuer nicht fällig 7%'); -INSERT INTO gifi (accno,description) VALUES ('1762', 'Umsatzsteuer nicht fällig a.im Inland stpfl.EG Lief.'); -INSERT INTO gifi (accno,description) VALUES ('1763', 'Umsatzsteuer nicht fällig a.i.Inland stpfl.EG-Lief.16%'); -INSERT INTO gifi (accno,description) VALUES ('1765', 'Umsatzsteuer n.fällig 16%'); -INSERT INTO gifi (accno,description) VALUES ('1767', 'Umsatzsteuer a.i.anderen EG-Land stpfl.Lieferungen'); -INSERT INTO gifi (accno,description) VALUES ('1768', 'Umsatzsteuer a.i.and.EG-Land stpfl.sonst.Leist./Werklief.'); -INSERT INTO gifi (accno,description) VALUES ('1770', 'Umsatzsteuer'); -INSERT INTO gifi (accno,description) VALUES ('1771', 'Umsatzsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('1772', 'Umsatzsteuer aus innergem. Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('1773', 'Umsatzsteuer innergem.Erwerb 16%'); -INSERT INTO gifi (accno,description) VALUES ('1775', 'Umsatzsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('1777', 'Ust aus im Inland stpfl. EG-Lief16%'); -INSERT INTO gifi (accno,description) VALUES ('1779', 'Umsatzsteuer a.innergem.Erwerb ohne Vorsteuerabzug'); -INSERT INTO gifi (accno,description) VALUES ('1780', 'Umsatzsteuer-Vorauszahlungen'); -INSERT INTO gifi (accno,description) VALUES ('1781', 'Umsatzsteuer-Vorauszahlung 1/11'); -INSERT INTO gifi (accno,description) VALUES ('1782', 'Nachsteuer, UStVA Kz.65'); -INSERT INTO gifi (accno,description) VALUES ('1783', 'In Rechn unberecht.ausgew.geschuld.Steuerbetr.UStVAKz69'); -INSERT INTO gifi (accno,description) VALUES ('1784', 'Ust IG Erwerb Neufahrzeug o.Ust ID'); -INSERT INTO gifi (accno,description) VALUES ('1785', 'Umsatzsteuer n.§13b UStG'); -INSERT INTO gifi (accno,description) VALUES ('1786', 'Umsatzsteuer n.§13b UStG 16%'); -INSERT INTO gifi (accno,description) VALUES ('1788', 'Einfuhrumsatzsteuer augeschoben bis'); -INSERT INTO gifi (accno,description) VALUES ('1789', 'Umsatzsteuer laufendes Jahr'); -INSERT INTO gifi (accno,description) VALUES ('1790', 'Umsatzsteuer Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('1791', 'Umsatzsteuer frühere Jahre'); -INSERT INTO gifi (accno,description) VALUES ('1792', 'Sonstige Verrechnungskonten'); -INSERT INTO gifi (accno,description) VALUES ('1793', 'Verrechnungskto.geleist.Anz.b.Buchung über Kreditorenkto.'); -INSERT INTO gifi (accno,description) VALUES ('1800', 'Privatentnahme allgemein'); -INSERT INTO gifi (accno,description) VALUES ('1810', 'Privatsteuern'); -INSERT INTO gifi (accno,description) VALUES ('1820', 'Sonderausgaben beschränkt abzugsfähig'); -INSERT INTO gifi (accno,description) VALUES ('1830', 'Sonderausgaben unbeschr.anzugsfähig'); -INSERT INTO gifi (accno,description) VALUES ('1840', 'Zuwendungen, Spenden'); -INSERT INTO gifi (accno,description) VALUES ('1850', 'Aussergewöhnl.Belastungen'); -INSERT INTO gifi (accno,description) VALUES ('1860', 'Grundstücksaufwand'); -INSERT INTO gifi (accno,description) VALUES ('1870', 'Grundstücksertrag'); -INSERT INTO gifi (accno,description) VALUES ('1880', 'Unentgeltliche Wertabgaben'); -INSERT INTO gifi (accno,description) VALUES ('1890', 'Privateinlagen'); -INSERT INTO gifi (accno,description) VALUES ('1900', 'Privatentnahmen allgemein'); -INSERT INTO gifi (accno,description) VALUES ('1910', 'Privatsteuern'); -INSERT INTO gifi (accno,description) VALUES ('1920', 'Sonderausgaben beschränkt abzugsfähig'); -INSERT INTO gifi (accno,description) VALUES ('1930', 'Sonderausgaben unbeschr.anzugsfähig'); -INSERT INTO gifi (accno,description) VALUES ('1940', 'Zuwendungen, Spenden'); -INSERT INTO gifi (accno,description) VALUES ('1950', 'Aussergewöhnl.Belastungen'); -INSERT INTO gifi (accno,description) VALUES ('1960', 'Grundstücksaufwand'); -INSERT INTO gifi (accno,description) VALUES ('1970', 'Grundstücksertrag'); -INSERT INTO gifi (accno,description) VALUES ('1980', 'Unentgeltliche Wertabgaben'); -INSERT INTO gifi (accno,description) VALUES ('1990', 'Privateinlagen'); -INSERT INTO gifi (accno,description) VALUES ('2000', 'Außerordentliche Aufwendung'); -INSERT INTO gifi (accno,description) VALUES ('2001', 'Außerordentl.Aufwendungen finanzwirksam'); -INSERT INTO gifi (accno,description) VALUES ('2005', 'Außerordentl.Aufwendungen nicht finanzwirksam'); -INSERT INTO gifi (accno,description) VALUES ('2010', 'Betriebsfremde Aufwendungen soweit n.außerord.'); -INSERT INTO gifi (accno,description) VALUES ('2020', 'Periodenfremde Aufwend.(soweit n.außerordentlich'); -INSERT INTO gifi (accno,description) VALUES ('2100', 'Zinsen und ähnl.Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2103', 'Steuerl.abzugsfähig,and.Nebenl.zu Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2104', 'Steuerl.nicht.abzugsf.ande.Nl.z.Ste'); -INSERT INTO gifi (accno,description) VALUES ('2107', 'Zinsaufwendung-betriebliche Steuern §223aAO'); -INSERT INTO gifi (accno,description) VALUES ('2108', 'Zinsaufwendung-Personensteuer'); -INSERT INTO gifi (accno,description) VALUES ('2109', 'Zinsaufwendungen an verb.Unternehm.'); -INSERT INTO gifi (accno,description) VALUES ('2110', 'Zinsaufwendung f.kurzf.Verbindlichk'); -INSERT INTO gifi (accno,description) VALUES ('2115', 'Zinsen u.ähnl.Aufwendungen 100%/50% n.abzugsf.(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2116', 'Zinsen u.ähnl.Aufwend.a.verb.Untern.100%/50% n.abzugsf.(inl.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2118', 'In Dauerschuldzinsen umqualifizierte Zinsen a.kurzf.Vblk.'); -INSERT INTO gifi (accno,description) VALUES ('2119', 'Zinsaufwend.f.kurzfr.Vblk.an verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2120', 'Zinsaufwendung f.langf.Verbindlichk'); -INSERT INTO gifi (accno,description) VALUES ('2126', 'Zinsen zur Finanzierung des Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('2127', 'Renten u.dauernde Lasten a.Gründung/Erwerb §8GewStG'); -INSERT INTO gifi (accno,description) VALUES ('2128', 'Zinsaufwend.an Mituntern.f.d.Hingabe v.langfr.Kapital §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('2129', 'Zinsaufwend.f.langfr.Vblk.an verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2130', 'Diskontaufwendung'); -INSERT INTO gifi (accno,description) VALUES ('2139', 'Diskontaufwendungen an verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2140', 'Zinsähnliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2149', 'Zinsähnl.Aufwendungen an verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2150', 'Aufwendungen aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('2165', 'Aufw.a.d.Währungsumstell.a.d.Euro'); -INSERT INTO gifi (accno,description) VALUES ('2166', 'Aufwendungen a.Bewertung Finanzmittelfonds'); -INSERT INTO gifi (accno,description) VALUES ('2170', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2171', 'Nicht abziehbare Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('2175', 'Nicht abziehbare Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('2200', 'Körperschaftssteuer'); -INSERT INTO gifi (accno,description) VALUES ('2203', 'Körperschaftssteuer für Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('2205', 'Anrechb.Körperschaftsst.auf vereinn.Kapitalertr.'); -INSERT INTO gifi (accno,description) VALUES ('2208', 'Solidaritätszuschlag'); -INSERT INTO gifi (accno,description) VALUES ('2209', 'Solidaritätszuschlag für Vorjahr'); -INSERT INTO gifi (accno,description) VALUES ('2210', 'Kapitalertragssteuer 25%'); -INSERT INTO gifi (accno,description) VALUES ('2213', 'Anrechb.Solidaritätszusch.Kapitalertragsst.25%'); -INSERT INTO gifi (accno,description) VALUES ('2214', 'Anrechenb.Soli auf Kapitalertragssteuer 20%'); -INSERT INTO gifi (accno,description) VALUES ('2215', 'Zinsabschlagsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2218', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.'); -INSERT INTO gifi (accno,description) VALUES ('2223', 'Vermögensteuer für Vorjahre'); -INSERT INTO gifi (accno,description) VALUES ('2280', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('2282', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag'); -INSERT INTO gifi (accno,description) VALUES ('2284', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er'); -INSERT INTO gifi (accno,description) VALUES ('2285', 'Steuernachzahlung Vorj.f.sons.Steue'); -INSERT INTO gifi (accno,description) VALUES ('2287', 'Steuererstattung Vorj.f.sons.Steuer'); -INSERT INTO gifi (accno,description) VALUES ('2289', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste'); -INSERT INTO gifi (accno,description) VALUES ('2300', 'Sonstige Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2307', 'Sonst.Aufwend.betriebsfremd u.regelmässig'); -INSERT INTO gifi (accno,description) VALUES ('2309', 'Sonst.Aufwend. unregelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2310', 'Anlagenabgänge Sachanlagen Restbuchw.b.Buchverlust'); -INSERT INTO gifi (accno,description) VALUES ('2311', 'Anlagenabgänge immat.VG (Restbuchw.b.Buchverlust'); -INSERT INTO gifi (accno,description) VALUES ('2312', 'Anlagenabgänge Finanzanlagen (Restbuchw.b.Buchverlust'); -INSERT INTO gifi (accno,description) VALUES ('2313', 'Anlagenabgänge Finanzanl.100%/50% n.abzugsf.(Restbuchw.b.Buchverlust'); -INSERT INTO gifi (accno,description) VALUES ('2315', 'Anlagenabgänge Sachanlagen Restbuchw.b.Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('2316', 'Anlagenabgänge immat.VG (Restbuchwert b.Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('2317', 'Anlagenabgänge Finanzanlagen (Restbuchwert b.Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('2318', 'Anlagenabgänge Finanzanlagen 100%/50% steuerfr.(Restbuchw.b.Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('2320', 'Verluste Abgang Gegenst.d.Anlagever'); -INSERT INTO gifi (accno,description) VALUES ('2323', 'Verluste a.d.Veräußerung v.Anteilen a.Kapitalges.100%/50% n.abzugsf.'); -INSERT INTO gifi (accno,description) VALUES ('2325', 'Verlust a.d.Abg.v.Gegens.d.Umlaufve'); -INSERT INTO gifi (accno,description) VALUES ('2340', 'Einstellungen Sopo m.Rückanlageant.steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('2341', 'Einstellungen in SoPo m.Rücklageanteil (Ansparabschreibung'); -INSERT INTO gifi (accno,description) VALUES ('2345', 'Einstellungen Sopo m.R.(Sonderafa)'); -INSERT INTO gifi (accno,description) VALUES ('2346', 'Einst.in SoPo m.Rücklageanteil (§52 Abs.16 EStG'); -INSERT INTO gifi (accno,description) VALUES ('2347', 'Einst.in SoPo m.Rücklageanteil (aus der Währungsumst.EUR)'); -INSERT INTO gifi (accno,description) VALUES ('2348', 'Aufwend.a.d.Zuschreibung v.steuerlich niedriger bewert.Vblk.'); -INSERT INTO gifi (accno,description) VALUES ('2349', 'Aufwend.a.d.Zuschreibung v.steuerlich niedriger bewert.Rückst.'); -INSERT INTO gifi (accno,description) VALUES ('2350', 'Grundstücksaufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('2375', 'Grundsteuer'); -INSERT INTO gifi (accno,description) VALUES ('2380', 'Zuwend.,Spenden,steuerlich n.abziehbar'); -INSERT INTO gifi (accno,description) VALUES ('2381', 'Zuwend.,Spenden f.wissenschaftl.u.kulturelle Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2382', 'Zuwend.,Spenden f.mildtätige Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2383', 'Zuwend.,Spenden f.kirchliche,religiöse u.gemeinnützige Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2384', 'Zuwend.,Spenden an politische Parteien'); -INSERT INTO gifi (accno,description) VALUES ('2385', 'Nicht abziehb.Hälfte der Aufsichtsratsvergütungen'); -INSERT INTO gifi (accno,description) VALUES ('2386', 'Abziehb.Aufsichtsratsvergütungen'); -INSERT INTO gifi (accno,description) VALUES ('2387', 'Zuwend.,Spenden an Stiftungen f.gemeinnützige Zwecke i.S.d.§52(2)Nr.1-3AO'); -INSERT INTO gifi (accno,description) VALUES ('2388', 'Zuwend.,Spenden an Stiftungen f.gemeinnützige Zwecke i.S.d.§52(2)Nr.4AO'); -INSERT INTO gifi (accno,description) VALUES ('2389', 'Zuwend.,Spenden an Stiftungen f.kirchl.,religöse u.gemeinnützige Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2390', 'Zuwend.,Spenden an Stiftungen f.wissenschaftl.,mildtätige,kulturelle Zwecke'); -INSERT INTO gifi (accno,description) VALUES ('2400', 'Forderungsverlust-übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('2401', 'Forderungsverluste 7% USt.(übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('2402', 'Forderungsverluste a.steuerfreien EG-Lief.(übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('2403', 'Forderungsverluste a.im Inland steuerpfl.EG-Lieferungen 7% USt.(übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('2404', 'Forderungsverluste a.im Inland steuerpfl.EG-Lief.16% USt.(übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('2405', 'Forderungsverluste 16% USt.(übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('2430', 'Forderungsverluste-unüblich hoch'); -INSERT INTO gifi (accno,description) VALUES ('2450', 'Einstell.i.d.Pauschalwertbe.z.Forde'); -INSERT INTO gifi (accno,description) VALUES ('2451', 'Einstell.i.d.Einzelwertb.z.Forderun'); -INSERT INTO gifi (accno,description) VALUES ('2490', 'Aufwendung aus Verlustübernahme'); -INSERT INTO gifi (accno,description) VALUES ('2492', 'Abgef.Gewinn aufgr.e.Gewinngemeinsc'); -INSERT INTO gifi (accno,description) VALUES ('2493', 'Abgef.Gewinnant.an stille Gesellsch §8GewsT'); -INSERT INTO gifi (accno,description) VALUES ('2494', 'Abgeführte Gewinne auf Grund eines Gewinn-od.Teilgewinnabführungsvertrages'); -INSERT INTO gifi (accno,description) VALUES ('2495', 'Einst.Kapitalrückl.n.Vorschr.über d.vereinf.Kapitalherabsetzung'); -INSERT INTO gifi (accno,description) VALUES ('2496', 'Einstellungen in die gesetzl.Rückla'); -INSERT INTO gifi (accno,description) VALUES ('2497', 'Einstellungen in satzungsmässige Rücklagen'); -INSERT INTO gifi (accno,description) VALUES ('2498', 'Einstellunen in die Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('2499', 'Einstellungen in andere Gewinnrücklagen'); -INSERT INTO gifi (accno,description) VALUES ('2500', 'Außerordentliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2501', 'Außerordentliche Erträge finanzwirksam'); -INSERT INTO gifi (accno,description) VALUES ('2505', 'Außerordentliche Erträge nicht finanzwirksam'); -INSERT INTO gifi (accno,description) VALUES ('2510', 'Betriebsfremde Erträge nichtaußerorden'); -INSERT INTO gifi (accno,description) VALUES ('2520', 'Periodenfremde Erträge nicht außero'); -INSERT INTO gifi (accno,description) VALUES ('2600', 'Erträge aus Beteiligungen'); -INSERT INTO gifi (accno,description) VALUES ('2615', 'Lfd.Erträge a.Anteilen an Kap.Ges.(Bet.100%/50% steuerfrei(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2616', 'Lfd.Erträge a.Ant.a.Kap.Ges.(verb.Untern)100%/50% steuerfr.(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2617', 'Gewinn aus Anteilen an nicht steuerpfl.inländ.Kapitalges.§92aGewS.'); -INSERT INTO gifi (accno,description) VALUES ('2618', 'Gewinnanteile aus Mitunternehmerschaft §9 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('2619', 'Erträge a.Beteil.a.verb.Untérnehmer'); -INSERT INTO gifi (accno,description) VALUES ('2620', 'Erträge a.anderen Wertp u.Ausleihungen d.FinanzAV'); -INSERT INTO gifi (accno,description) VALUES ('2625', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(FinanzAV)100%/50% steuerfr.(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2626', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(verb.Untern)100%/50% steuerfr.(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2649', 'Erträge a.and.Wertpapieren u.Ausleih.des FinanzAV a.verbund.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('2650', 'Sonstige Zinsen und ähnliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2655', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(UV)100%/50% steuerfr.(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2656', 'Lfd.Erträge a.Anteilen a.Kap.Ges.(verb.Untern.)100%/50% steuerfr.(inländ.Kap.Ges)'); -INSERT INTO gifi (accno,description) VALUES ('2657', 'Zinserträge-betriebliche Steuern'); -INSERT INTO gifi (accno,description) VALUES ('2658', 'Zinserträge-Körperschaftssteuer Vermögensst.'); -INSERT INTO gifi (accno,description) VALUES ('2659', 'Sons.Zinsen u.ähl.Ertr.a.verb.Unter'); -INSERT INTO gifi (accno,description) VALUES ('2660', 'Erträge aus Kursdifferenzen'); -INSERT INTO gifi (accno,description) VALUES ('2665', 'Erträge a.d.Währungumst.a.d. Euro'); -INSERT INTO gifi (accno,description) VALUES ('2666', 'Erträge a.Bewertung Finanzmittelfonds'); -INSERT INTO gifi (accno,description) VALUES ('2670', 'Diskonterträge'); -INSERT INTO gifi (accno,description) VALUES ('2679', 'Diskonterträge a.verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2680', 'Zinsähnliche Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2689', 'Zinsähnliche Erträge aus verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('2700', 'Sonstige Erträge'); -INSERT INTO gifi (accno,description) VALUES ('2705', 'Sons.Erträge betrieb. u. regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2707', 'Sonst.Erträge betriebsfremd u.regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2709', 'Sonst.Erträge unregelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('2710', 'Ertrag a.d.Zuschreib.d.Anlagevermög'); -INSERT INTO gifi (accno,description) VALUES ('2711', 'Erträge aus Zuschreibungen des immat.Anlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('2712', 'Erträge aus Zuschreibungen des Finanzanlagevermögens'); -INSERT INTO gifi (accno,description) VALUES ('2713', 'Erträge aus Zuschreib. d.Finanzanlagevermögens 100%/50% steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('2714', 'Erträge aus Zuschreib. d.and.Anlagevermögens 100%/50% steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('2715', 'Ertr.a.Zuschreib.d.Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('2716', 'Erträge aus Zuschreib.d.Umlaufvermögens 100%/50% steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('2720', 'Ertr.a.d.Abgang v.Gegens.d.Anlageve'); -INSERT INTO gifi (accno,description) VALUES ('2723', 'Erträge aus der Veräußerung v.Anteilen an Kap.Ges.100%/50% steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('2725', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm'); -INSERT INTO gifi (accno,description) VALUES ('2730', 'Ertr.a.Herabsetzung d.PWB zu Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('2731', 'Ertr.a.Herab.d.Einzelw.z.Forderunge'); -INSERT INTO gifi (accno,description) VALUES ('2732', 'Ertr. aus abgeschriebenen Forderung'); -INSERT INTO gifi (accno,description) VALUES ('2734', 'Erträge aus der steuerlich niedrigeren Bewertung v.Vblk.'); -INSERT INTO gifi (accno,description) VALUES ('2735', 'Ertr.a.d.Auflösung v.Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('2736', 'Ertr.a.d.steuerl.niedrig.Bewertung v.Rückst.'); -INSERT INTO gifi (accno,description) VALUES ('2737', 'Ertr.a.d..Aufl.v.Sonderp.m.Rücklage (a.Währungsumst.EUR'); -INSERT INTO gifi (accno,description) VALUES ('2738', 'Ertr.a.d.Aufl.v.Sopo.m.Rücklageant.'); -INSERT INTO gifi (accno,description) VALUES ('2739', 'Erträge Aufl. Sopo m.R.(Ansparafa)'); -INSERT INTO gifi (accno,description) VALUES ('2740', 'Erträge Auflösung Sopo (stfreie Rü)m.Rücklageanteil'); -INSERT INTO gifi (accno,description) VALUES ('2741', 'Ertr.a.d.Aufl.v.Sonderp.m.Rücklagen Sonderafa'); -INSERT INTO gifi (accno,description) VALUES ('2742', 'Versicherungsentschädigungen'); -INSERT INTO gifi (accno,description) VALUES ('2743', 'Investitionszuschüsse-steuerpflicht'); -INSERT INTO gifi (accno,description) VALUES ('2744', 'Investitionszulage-steuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('2745', 'Erträge aus Kapitalherabsetzung'); -INSERT INTO gifi (accno,description) VALUES ('2750', 'Grundstückserträge'); -INSERT INTO gifi (accno,description) VALUES ('2790', 'Erträge aus Verlustübernahme'); -INSERT INTO gifi (accno,description) VALUES ('2792', 'Erhalt.Gewinne aufgr.e.Gewinngemein'); -INSERT INTO gifi (accno,description) VALUES ('2794', 'Erhalt.Gewinn aufgr.e.GAV-TeilGAV e.Gewinn-od.Teilgew.abf.vertr.'); -INSERT INTO gifi (accno,description) VALUES ('2795', 'Entnahme aus der Kapitalrücklage'); -INSERT INTO gifi (accno,description) VALUES ('2796', 'Entnahme a.d. gesetzlichen Rücklage'); -INSERT INTO gifi (accno,description) VALUES ('2798', 'Entnahmen aus der Rücklage für eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('2799', 'Entnahmen aus anderen Gewinnrücklagen'); -INSERT INTO gifi (accno,description) VALUES ('2860', 'Gewinnvortrag nach Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('2862', 'Gewinnvortrag 40% Vorbelastung'); -INSERT INTO gifi (accno,description) VALUES ('2864', 'Gewinnvortrag 0% Vorbelastung (steuerl.Einlagekonto'); -INSERT INTO gifi (accno,description) VALUES ('2866', 'Gewinnvortrag 0% Vorbelastung (EK02)'); -INSERT INTO gifi (accno,description) VALUES ('2868', 'Verlustvortrag nach Verwendung'); -INSERT INTO gifi (accno,description) VALUES ('2869', 'Vortrag auf neue Rechnungen (GuV'); -INSERT INTO gifi (accno,description) VALUES ('2870', 'Vorabausschüttung'); -INSERT INTO gifi (accno,description) VALUES ('2890', 'Verrechneter kalk.Unternehmerlohn'); -INSERT INTO gifi (accno,description) VALUES ('2891', 'Verrechneter kalk.Miete und Pacht'); -INSERT INTO gifi (accno,description) VALUES ('2892', 'Verrechnete kalkulatorische Zinsen'); -INSERT INTO gifi (accno,description) VALUES ('2893', 'Verrechnete kalkulatorische AfA'); -INSERT INTO gifi (accno,description) VALUES ('2894', 'Verrechnete kalk.Wagnisse'); -INSERT INTO gifi (accno,description) VALUES ('2895', 'Verrechneter kalk.Lohn f.unentgeltl.Mitarbeiter'); -INSERT INTO gifi (accno,description) VALUES ('2990', 'Aufwendung/Erträge Umrechnungsdiff'); -INSERT INTO gifi (accno,description) VALUES ('3000', 'Roh,-Hilfs,-und Betriebsstoffe'); -INSERT INTO gifi (accno,description) VALUES ('3090', 'Energiestoffe (Fertigung)'); -INSERT INTO gifi (accno,description) VALUES ('3100', 'Fremdleistungen'); -INSERT INTO gifi (accno,description) VALUES ('3110', 'Leist.v.ausländ.Untern. 7% VSt.u.7%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3120', 'Leist.v.ausländ.Untern. 16% VSt.u.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3130', 'Leist.v.ausländ.Untern.ohne Vorst.u.7%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3140', 'Leist.v.ausländ.Untern.o.Vorst.u.16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('3150', 'Leist.v.ausländ.Untern.(0-Regelung)'); -INSERT INTO gifi (accno,description) VALUES ('3200', 'Wareneingang'); -INSERT INTO gifi (accno,description) VALUES ('3300', 'Wareneingang 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3400', 'Wareneingang 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3420', 'Innergemein.Erwerb 7% VorSt u. Ust'); -INSERT INTO gifi (accno,description) VALUES ('3425', 'Innergem.Erwerb 16% VorSt u. Ust'); -INSERT INTO gifi (accno,description) VALUES ('3430', 'Innergem.Erwerb o.VSt.u.7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('3435', 'Innergem.Erwerb o.VSt.u.16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('3440', 'Innergem.Erwerb v.Neufahrz.v.Lief.o.USt.Identnr.16%VSt.u.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3500', 'Wareneingang 5% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3505', 'Wareneingang 6% Vosteuer'); -INSERT INTO gifi (accno,description) VALUES ('3530', 'Wareneingang 9% Vosteuer'); -INSERT INTO gifi (accno,description) VALUES ('3535', 'Wareneingang 10% Vosteuer'); -INSERT INTO gifi (accno,description) VALUES ('3540', 'Wareneingang 9% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3550', 'Steuerfreier innergem.Erwerb'); -INSERT INTO gifi (accno,description) VALUES ('3600', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3610', 'Nicht abziehb.Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('3650', 'Nicht abziehb.Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('3700', 'Nachlässe'); -INSERT INTO gifi (accno,description) VALUES ('3710', 'Nachlässe 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3720', 'Nachlässe 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3723', 'Nachlässe 15% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3724', 'Nachlässe a.innergem.Erwerb 7% VSt.u.7%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3725', 'Nachlässe a.innergem.Erwerb 16% VSt.u.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3727', 'Nachlässe a.innergem.Erwerb 15% VSt.u.15%USt.'); -INSERT INTO gifi (accno,description) VALUES ('3730', 'Erhaltene Skonti'); -INSERT INTO gifi (accno,description) VALUES ('3731', 'Erhaltene Skonti 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3735', 'Erhaltene Skonti 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3740', 'Erhaltene Boni'); -INSERT INTO gifi (accno,description) VALUES ('3750', 'Erhaltene Boni 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3760', 'Erhaltene Boni 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3770', 'Erhaltene Rabatte'); -INSERT INTO gifi (accno,description) VALUES ('3780', 'Erhaltene Rabatte 7% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3790', 'Erhaltene Rabatte 16% Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('3800', 'Bezugsnebenkosten'); -INSERT INTO gifi (accno,description) VALUES ('3830', 'Leergut'); -INSERT INTO gifi (accno,description) VALUES ('3850', 'Zölle und Einfuhrabgaben'); -INSERT INTO gifi (accno,description) VALUES ('3960', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren'); -INSERT INTO gifi (accno,description) VALUES ('3970', 'Bestand Roh-,Hilfs-,u.Betriebsstoff'); -INSERT INTO gifi (accno,description) VALUES ('3980', 'Bestand Waren'); -INSERT INTO gifi (accno,description) VALUES ('3990', 'Verrechnete Stoffkosten'); -INSERT INTO gifi (accno,description) VALUES ('4000', 'Material-und Stoffverbrauch'); -INSERT INTO gifi (accno,description) VALUES ('4100', 'Löhne und Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('4110', 'Löhne'); -INSERT INTO gifi (accno,description) VALUES ('4120', 'Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('4124', 'Geschäftsführ.gehälter GmbH-Gesell.'); -INSERT INTO gifi (accno,description) VALUES ('4125', 'Ehegattengehalt'); -INSERT INTO gifi (accno,description) VALUES ('4126', 'Tantiemen'); -INSERT INTO gifi (accno,description) VALUES ('4127', 'Geschäftsführergehälter'); -INSERT INTO gifi (accno,description) VALUES ('4128', 'Vergütung a.angestellte Mitunterneh §15EStG.'); -INSERT INTO gifi (accno,description) VALUES ('4130', 'Gesetzlich soziale Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('4137', 'Gesetz.sozi.Aufw.f.Mitunternehmen §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4138', 'Beiträge zur Berufsgenossenschaftr'); -INSERT INTO gifi (accno,description) VALUES ('4139', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes'); -INSERT INTO gifi (accno,description) VALUES ('4140', 'Freiwillig soziale Aufwendungen lohnsteuerfrei'); -INSERT INTO gifi (accno,description) VALUES ('4145', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.'); -INSERT INTO gifi (accno,description) VALUES ('4149', 'Pauschale Lohnsteuera.sons.Bezüge (z.B.Fahrtkostenzu)'); -INSERT INTO gifi (accno,description) VALUES ('4150', 'Krankengeldzuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('4160', 'Versorgungskasse'); -INSERT INTO gifi (accno,description) VALUES ('4165', 'Aufwendung f.Altersversorgung'); -INSERT INTO gifi (accno,description) VALUES ('4167', 'Pauschale Lohnsteuer auf sonst.Bezüge(z.B.Direktversicherung'); -INSERT INTO gifi (accno,description) VALUES ('4168', 'Aufwend.f.Altersversorgung f.Mitunternehmer §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4169', 'Aufwendungen für Untersützung'); -INSERT INTO gifi (accno,description) VALUES ('4170', 'Vermögenswirksame Leistungen'); -INSERT INTO gifi (accno,description) VALUES ('4175', 'Fahrtkostenerst.Wohnung/Arbeitsstät'); -INSERT INTO gifi (accno,description) VALUES ('4180', 'Bedienungsgelder'); -INSERT INTO gifi (accno,description) VALUES ('4190', 'Aushilfslöhne'); -INSERT INTO gifi (accno,description) VALUES ('4199', 'Lohnsteuer für Aushilfe'); -INSERT INTO gifi (accno,description) VALUES ('4200', 'Raumkosten'); -INSERT INTO gifi (accno,description) VALUES ('4210', 'Miete'); -INSERT INTO gifi (accno,description) VALUES ('4218', 'Gewerbesteuerlich zu berücksichtigende Miete §8GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4219', 'Vergütungen an Mituntern. f.d.mietweise Überlassung ihrer WG §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4220', 'Pacht'); -INSERT INTO gifi (accno,description) VALUES ('4228', 'Gewerbesteuerlich zu berücks.Pacht §8GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4229', 'Vergütungen an Mituntern.f.d.pachtweise Überlassung ihrer WG§15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4230', 'Heizung'); -INSERT INTO gifi (accno,description) VALUES ('4240', 'Gas,Strom, Wasser'); -INSERT INTO gifi (accno,description) VALUES ('4250', 'Reinigung'); -INSERT INTO gifi (accno,description) VALUES ('4260', 'Instandhaltung betrieb.Räume'); -INSERT INTO gifi (accno,description) VALUES ('4270', 'Abgaben f.betrieb.genutz.Grundbesitz'); -INSERT INTO gifi (accno,description) VALUES ('4280', 'Sonstige Raumkosten'); -INSERT INTO gifi (accno,description) VALUES ('4300', 'Nicht abziehbare Vorsteuer'); -INSERT INTO gifi (accno,description) VALUES ('4301', 'Nicht abziehbare Vorsteuer 7%'); -INSERT INTO gifi (accno,description) VALUES ('4305', 'Nicht abziehbare Vorsteuer 16%'); -INSERT INTO gifi (accno,description) VALUES ('4320', 'Gewerbesteuer'); -INSERT INTO gifi (accno,description) VALUES ('4340', 'Sonstige Betriebssteuern'); -INSERT INTO gifi (accno,description) VALUES ('4350', 'Verbrauchssteuer'); -INSERT INTO gifi (accno,description) VALUES ('4355', 'Ökosteuer'); -INSERT INTO gifi (accno,description) VALUES ('4360', 'Versicherungen'); -INSERT INTO gifi (accno,description) VALUES ('4370', 'Nettoprä.f.Rückdeckung künf.Versorgungsleist.'); -INSERT INTO gifi (accno,description) VALUES ('4380', 'Beiträge'); -INSERT INTO gifi (accno,description) VALUES ('4390', 'Sonstige Abgaben'); -INSERT INTO gifi (accno,description) VALUES ('4396', 'Steuerl.abzugs.Verspätungszuschl.u.Zwangsgelder'); -INSERT INTO gifi (accno,description) VALUES ('4397', 'Steuerl.n.abzugsf.Verspätungszuschläge u.Zwangsgelder'); -INSERT INTO gifi (accno,description) VALUES ('4500', 'Fahrzugkosten'); -INSERT INTO gifi (accno,description) VALUES ('4510', 'Kfz-Steuer'); -INSERT INTO gifi (accno,description) VALUES ('4520', 'Kfz-Versicherungen'); -INSERT INTO gifi (accno,description) VALUES ('4530', 'Laufende Kfz-Betriebskosten'); -INSERT INTO gifi (accno,description) VALUES ('4540', 'Kfz-Reparaturen'); -INSERT INTO gifi (accno,description) VALUES ('4550', 'Garagenmiete'); -INSERT INTO gifi (accno,description) VALUES ('4570', 'Fremdfahrzeuge'); -INSERT INTO gifi (accno,description) VALUES ('4580', 'Sonstige Kfz-Kosten'); -INSERT INTO gifi (accno,description) VALUES ('4600', 'Werbe-und Reisekosten'); -INSERT INTO gifi (accno,description) VALUES ('4610', 'Werbekosten'); -INSERT INTO gifi (accno,description) VALUES ('4630', 'Geschenke bis 40 EUR'); -INSERT INTO gifi (accno,description) VALUES ('4635', 'Geschenke über 40 EUR'); -INSERT INTO gifi (accno,description) VALUES ('4638', 'Geschenke ausschließl.betrieb.genut'); -INSERT INTO gifi (accno,description) VALUES ('4640', 'Repräsentationskosten'); -INSERT INTO gifi (accno,description) VALUES ('4650', 'Bewirtungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4653', 'Aufmerksamkeiten'); -INSERT INTO gifi (accno,description) VALUES ('4654', 'Nicht abzugsfähige Bewirtungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4655', 'Nicht abzugsfähige Betriebsausgaben'); -INSERT INTO gifi (accno,description) VALUES ('4660', 'Reisekosten Arbeitnehmer'); -INSERT INTO gifi (accno,description) VALUES ('4663', 'Reisekosten Arbeitn.m.Vorsteuerabzu f.öffentl.Verkehrsm.'); -INSERT INTO gifi (accno,description) VALUES ('4664', 'Reisekosten Arbeitn.Verpflegungmehr'); -INSERT INTO gifi (accno,description) VALUES ('4666', 'Reisekosten Arbeitn.Übernachtungsaufwand'); -INSERT INTO gifi (accno,description) VALUES ('4668', 'Kilometerentgelderstattung Arbeitnehmer'); -INSERT INTO gifi (accno,description) VALUES ('4670', 'Reisekosten Unternehmer'); -INSERT INTO gifi (accno,description) VALUES ('4673', 'Reisek.Untern.m.Vorsteuerabzug (f.öffentl.Verkehrsm.'); -INSERT INTO gifi (accno,description) VALUES ('4674', 'Reisekosten Untern.Verpflegungsmehr'); -INSERT INTO gifi (accno,description) VALUES ('4676', 'Reisekosten Untern.Übernachtungsauf'); -INSERT INTO gifi (accno,description) VALUES ('4678', 'Kilometererstattungsgeld Unternehme'); -INSERT INTO gifi (accno,description) VALUES ('4700', 'Kosten der Warenabgabe'); -INSERT INTO gifi (accno,description) VALUES ('4710', 'Verpackungsmaterial'); -INSERT INTO gifi (accno,description) VALUES ('4730', 'Ausgangsfracht'); -INSERT INTO gifi (accno,description) VALUES ('4750', 'Transportversicherung'); -INSERT INTO gifi (accno,description) VALUES ('4760', 'Verkaufsprovision'); -INSERT INTO gifi (accno,description) VALUES ('4780', 'Fremdarbeiten'); -INSERT INTO gifi (accno,description) VALUES ('4790', 'Aufwand für Gewährleistungen'); -INSERT INTO gifi (accno,description) VALUES ('4800', 'Rep.u.Instandhaltungen v.techn.Anlagen u.Maschinen'); -INSERT INTO gifi (accno,description) VALUES ('4805', 'Rep.u.Instandhaltungen v.and.Anlagen u.Betriebs-u.Geschäftsausst.'); -INSERT INTO gifi (accno,description) VALUES ('4806', 'Wartungskosten für Hard-u.Software'); -INSERT INTO gifi (accno,description) VALUES ('4809', 'Sonstige Reparaturen u.Instandhalt.'); -INSERT INTO gifi (accno,description) VALUES ('4810', 'Mietleasing'); -INSERT INTO gifi (accno,description) VALUES ('4814', 'Gewerbesteuerlich zu berücks.Mietleasing §8GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4815', 'Kaufleasing'); -INSERT INTO gifi (accno,description) VALUES ('4820', 'AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts'); -INSERT INTO gifi (accno,description) VALUES ('4821', 'AfA a.Aufw.f.d.Währungsumst.a.Euro'); -INSERT INTO gifi (accno,description) VALUES ('4822', 'Abschreibungen a.immat.Vermögensgeg'); -INSERT INTO gifi (accno,description) VALUES ('4824', 'Abschreibung a.d.Geschäft-o.Firmenw'); -INSERT INTO gifi (accno,description) VALUES ('4826', 'Außerplan.AfA a.immat.Vermögensgeg.'); -INSERT INTO gifi (accno,description) VALUES ('4830', 'Abschreibungen auf Sachanlagen'); -INSERT INTO gifi (accno,description) VALUES ('4840', 'Außerplanmäßig Abschr.a.Sachanlagen'); -INSERT INTO gifi (accno,description) VALUES ('4850', 'Abschr.a.Sachanl.aufgr.steuerl.Sondervorschriften'); -INSERT INTO gifi (accno,description) VALUES ('4855', 'Sofortabschreibung GWG'); -INSERT INTO gifi (accno,description) VALUES ('4860', 'Abschreibungen auf aktivierte GWG'); -INSERT INTO gifi (accno,description) VALUES ('4865', 'Außerplanmäßige AFA auf aktivierte geringwertige WG'); -INSERT INTO gifi (accno,description) VALUES ('4870', 'Abschreibungen auf Finanzanlagen'); -INSERT INTO gifi (accno,description) VALUES ('4871', 'Abschreibungen a.Finanzanlagen 100%/50% n.abzugsfähig'); -INSERT INTO gifi (accno,description) VALUES ('4872', 'Abschreibungen an Mitunternehmerschaften §8 GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4873', 'Abschreibungen a.Finanzanlagen a.Grund steuerl.Sondervorschr.100%/50%n.abzf.'); -INSERT INTO gifi (accno,description) VALUES ('4874', 'Abschreibungen a.Finanzanlagen auf Grund steuerl.Sondervorschriften'); -INSERT INTO gifi (accno,description) VALUES ('4875', 'Abschr.a.Wertp.d.Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('4876', 'Abschr.a.Wertpapiere d.Umlaufverm. 100%/50% n.abzugsf.'); -INSERT INTO gifi (accno,description) VALUES ('4879', 'Vorwegnahme künftiger Wertschwank.b.Wertpap.d.Umlaufvermögens'); -INSERT INTO gifi (accno,description) VALUES ('4880', 'Abschreibungen auf Umlaufverm. o.Wertpapiere (soweit unübl.Höhe'); -INSERT INTO gifi (accno,description) VALUES ('4882', 'Abschreibungen a.Umlaufverm.,steuerrechtl. bedingt (soweit unübl.Höhe'); -INSERT INTO gifi (accno,description) VALUES ('4885', 'Vorwegnahme künft.Wertschwank.i.Umlaufverm.außer Vorräte u.Wertpap.d.UV'); -INSERT INTO gifi (accno,description) VALUES ('4886', 'Abschr.a.UV außer Vorräte u.Wertpap.d.UV (soweit übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('4887', 'Abschr.a.UV steuerrechtl.bedingt(soweit übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('4890', 'Vorwegnahme künft.Wertschwank. i.UV (soweit übliche Höhe'); -INSERT INTO gifi (accno,description) VALUES ('4900', 'Sonstige betriebliche Aufwendungen'); -INSERT INTO gifi (accno,description) VALUES ('4905', 'Sons.Aufw.betriebl. und regelmäßig'); -INSERT INTO gifi (accno,description) VALUES ('4909', 'Fremdleistungen'); -INSERT INTO gifi (accno,description) VALUES ('4910', 'Porto'); -INSERT INTO gifi (accno,description) VALUES ('4920', 'Telefon'); -INSERT INTO gifi (accno,description) VALUES ('4925', 'Telefax'); -INSERT INTO gifi (accno,description) VALUES ('4930', 'Bürobedarf'); -INSERT INTO gifi (accno,description) VALUES ('4940', 'Zeitschriften, Bücher'); -INSERT INTO gifi (accno,description) VALUES ('4945', 'Fortbildungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4946', 'Freiwillige Sozialleistungen'); -INSERT INTO gifi (accno,description) VALUES ('4948', 'Vergütungen an freiberufl.Mitunternehmer §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4949', 'Haftungsvergütung an Mitunternehmer §15EStG'); -INSERT INTO gifi (accno,description) VALUES ('4950', 'Rechts- und Beratungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4955', 'Buchführungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4957', 'Abschluß- und Prüfungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4960', 'Mieten für Einrichtungen'); -INSERT INTO gifi (accno,description) VALUES ('4968', 'Gewerbesteuerl.zu berückst.Miete f.Einricht.§8GewStG'); -INSERT INTO gifi (accno,description) VALUES ('4969', 'Aufwend.f.Abraum-u.Abfallbeseitigung'); -INSERT INTO gifi (accno,description) VALUES ('4970', 'Nebenkosten des Geldverkehrs'); -INSERT INTO gifi (accno,description) VALUES ('4975', 'Aufwend.a.Anteilen an Kap.Ges.100%/50% n.abzugsf.(inländ.Kap.Ges.'); -INSERT INTO gifi (accno,description) VALUES ('4976', 'Aufwend.a.d.Veräußerung v.Anteilen an Kap.Ges.100%/50% n.abzugsf.'); -INSERT INTO gifi (accno,description) VALUES ('4980', 'Betriebsbedarf'); -INSERT INTO gifi (accno,description) VALUES ('4985', 'Werkzeuge und Kleingeräte'); -INSERT INTO gifi (accno,description) VALUES ('4990', 'Kalkulatorischer Unternehmerlohn'); -INSERT INTO gifi (accno,description) VALUES ('4992', 'Kalkulatorische Zinsen'); -INSERT INTO gifi (accno,description) VALUES ('4993', 'Kalkulatorische Aschreibungen'); -INSERT INTO gifi (accno,description) VALUES ('4994', 'Kalkulatorische Wagnisse'); -INSERT INTO gifi (accno,description) VALUES ('4995', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter'); -INSERT INTO gifi (accno,description) VALUES ('4996', 'Herstellungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4997', 'Verwaltungskosten'); -INSERT INTO gifi (accno,description) VALUES ('4998', 'Vertriebskosten'); -INSERT INTO gifi (accno,description) VALUES ('7000', 'Unfertige Erzeu.unfert.Leistungen (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7050', 'Unfertige Erzeugnisse (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7080', 'Unfertige Leistungen (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7090', 'In Ausführung befindl. Bauaufträge'); -INSERT INTO gifi (accno,description) VALUES ('7095', 'In Arbeit befindliche Aufträge'); -INSERT INTO gifi (accno,description) VALUES ('7100', 'Fertige Erzeugnisse und Waren(Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7110', 'Fertige Erzeugnisse (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('7140', 'Waren (Bestand)'); -INSERT INTO gifi (accno,description) VALUES ('8100', 'Steuerfreie Umsätze §4Nr.8ff UstG'); -INSERT INTO gifi (accno,description) VALUES ('8110', 'Sonstige steuerfreie Umsätze Inland'); -INSERT INTO gifi (accno,description) VALUES ('8120', 'Steuerfreie Umsätze §4Nr.1a UstG'); -INSERT INTO gifi (accno,description) VALUES ('8125', 'Steuerfrei innergem. Lieferungen §41bUStG'); -INSERT INTO gifi (accno,description) VALUES ('8130', 'Liefe.d.1.Abnehm.bei innergem.Dreiecksg §25b2UStG'); -INSERT INTO gifi (accno,description) VALUES ('8135', 'Steuerfr.innergem.Lief.v.Neufahrz.an Abn.o.USt-Ident-Nr.'); -INSERT INTO gifi (accno,description) VALUES ('8140', 'Steuerfreie Umsätze Offshore usw.'); -INSERT INTO gifi (accno,description) VALUES ('8150', 'Sonstige steuerfreie Umsätze §42-7UStG'); -INSERT INTO gifi (accno,description) VALUES ('8196', 'Erlöse aus Geldspielautomaten 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8200', 'Erlöse'); -INSERT INTO gifi (accno,description) VALUES ('8300', 'Erlöse 7%USt'); -INSERT INTO gifi (accno,description) VALUES ('8310', 'Erlöse Inland stpfl. EG-Lieferung7%'); -INSERT INTO gifi (accno,description) VALUES ('8315', 'Erlös Inland stpfl.EG-Lieferung 16%'); -INSERT INTO gifi (accno,description) VALUES ('8320', 'Erlöse aus im and.EG-Land steuerpfl.Lieferungen'); -INSERT INTO gifi (accno,description) VALUES ('8339', 'Erl.EG-Land stpfl.so.Leist.(0-Regl)'); -INSERT INTO gifi (accno,description) VALUES ('8400', 'Erlöse 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8500', 'Provisionserlöse'); -INSERT INTO gifi (accno,description) VALUES ('8504', 'Provisionserlöse,steuerfrei (§4Nr.8ff.UStG)'); -INSERT INTO gifi (accno,description) VALUES ('8505', 'Provisionserlöse,steuerfrei (§4Nr.5UStG)'); -INSERT INTO gifi (accno,description) VALUES ('8506', 'Provisionserlöse 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8508', 'Provisionserlöse 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8520', 'Erlöse Abfallverwertung'); -INSERT INTO gifi (accno,description) VALUES ('8540', 'Erlös Leergut'); -INSERT INTO gifi (accno,description) VALUES ('8590', 'Verrechnete sons. Sachbezüge keine Waren'); -INSERT INTO gifi (accno,description) VALUES ('8591', 'Sachbezüge 7% Ust (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8595', 'Sachbezüge 16% Ust (Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8600', 'Sonstige Erlöse betriebl.u.regelmäß'); -INSERT INTO gifi (accno,description) VALUES ('8610', 'Verrechnete sonstige Sachbezüge'); -INSERT INTO gifi (accno,description) VALUES ('8611', 'Verr.sons.Sachbezüge 16%USt(Kfz-Gestellung)'); -INSERT INTO gifi (accno,description) VALUES ('8614', 'Verrechnete sons.Sachbezüge o. USt'); -INSERT INTO gifi (accno,description) VALUES ('8625', 'Sons. Erlöse betriebl.u.reg.steuerf'); -INSERT INTO gifi (accno,description) VALUES ('8650', 'Erlöse Zinsen und Diskotspesen'); -INSERT INTO gifi (accno,description) VALUES ('8630', 'Sonst.Erlöse betriebl.u.regelmäßig 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8640', 'Sonst.Erlöse betriebl.u.regelmäßig 16% USt'); -INSERT INTO gifi (accno,description) VALUES ('8660', 'Erlöse Zinsen u.Diskontspesen aus verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('8700', 'Erlösschmälerungen'); -INSERT INTO gifi (accno,description) VALUES ('8705', 'Erlösschmälerungen aus steuerfr.Umsätzen §4 Nr.1a UStG'); -INSERT INTO gifi (accno,description) VALUES ('8710', 'Erlösschmälerung 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8720', 'Erlösschmälerung 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8724', 'Erlösschmäler.a.stfrei.IG Lieferung'); -INSERT INTO gifi (accno,description) VALUES ('8725', 'Erlösschmä.Inl.stpfl.EG-Lief. 7%USt'); -INSERT INTO gifi (accno,description) VALUES ('8726', 'Erlösschmä.Inl.stpfl.EG-Lief.16%USt'); -INSERT INTO gifi (accno,description) VALUES ('8727', 'Erlösschmä.and.EG Land stpfl.Liefer'); -INSERT INTO gifi (accno,description) VALUES ('8729', 'Erlösschmälerungen aus im Inland steuerpfl.EG-Lief.15% USt'); -INSERT INTO gifi (accno,description) VALUES ('8730', 'Gewährte Skonti'); -INSERT INTO gifi (accno,description) VALUES ('8731', 'Gewährte Skonti 7% USt'); -INSERT INTO gifi (accno,description) VALUES ('8735', 'Gewährte Skonti 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8740', 'Gewährte Boni'); -INSERT INTO gifi (accno,description) VALUES ('8750', 'Gewährte Boni 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8760', 'Gewährte Boni 16% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8770', 'Gewährte Rabatte'); -INSERT INTO gifi (accno,description) VALUES ('8780', 'Gewährte Rabatte 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8790', 'Gewährte Rabatte 16% Ust.'); -INSERT INTO gifi (accno,description) VALUES ('8800', 'Erlöse aus Anlagenverkäufen'); -INSERT INTO gifi (accno,description) VALUES ('8801', 'Erlöse aus Anlagenverkäufen Sachanl.verm.b.Buchverl.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('8817', 'Erlöse aus Verkäufen immat.VG (bei Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('8818', 'Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('8819', 'Erlöse aus Verkäufen Finanzanl.100%/50% nicht abzugsf.(b.Buchverlust)'); -INSERT INTO gifi (accno,description) VALUES ('8820', 'Erlöse aus Anlageverkäufen Sachanl.verm.b.Buchgewinn16%Ust'); -INSERT INTO gifi (accno,description) VALUES ('8829', 'Erl.a.Anlagenverk.bei Buchgewinn'); -INSERT INTO gifi (accno,description) VALUES ('8837', 'Erlöse aus Verk.immat.VG (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8838', 'Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8839', 'Erlöse aus Verkäufen Finanzanlagen 100%/50% steuerfrei (bei Buchgewinn)'); -INSERT INTO gifi (accno,description) VALUES ('8900', 'Unentgeldliche Wertabgaben'); -INSERT INTO gifi (accno,description) VALUES ('8905', 'Entnahme v. Gegenst.o.USt.'); -INSERT INTO gifi (accno,description) VALUES ('8910', 'Entnahme des Untern.f.Zwecke ausserh.d.Untern 16%(Waren)'); -INSERT INTO gifi (accno,description) VALUES ('8915', 'Entnah.d.Untern.f.Zwecke ausserh.d.Untern.7%USt'); -INSERT INTO gifi (accno,description) VALUES ('8919', 'Entnahme durch den Untern.f.Zwecke außerhalb d.Untern.(Waren)o.USt'); -INSERT INTO gifi (accno,description) VALUES ('8920', 'Verw.v.Gegens.f.Zwecke ausserh.d.Untern.16%USt.'); -INSERT INTO gifi (accno,description) VALUES ('8924', 'Verwendung v.Gegenständen f.Zwecke außerhalb d.Untern.o.USt.'); -INSERT INTO gifi (accno,description) VALUES ('8925', 'Unentgeldl.Erbring.sons.Leis.16%USt'); -INSERT INTO gifi (accno,description) VALUES ('8929', 'Unentgeltliche Erbringung einer sonst.Leistung o.USt.'); -INSERT INTO gifi (accno,description) VALUES ('8930', 'Verwendung v.Gegenst.f.Zwecke außerhalb d.Unternehmens 7% USt.'); -INSERT INTO gifi (accno,description) VALUES ('8932', 'Unentgelt.Erbring.sons.Leist. 7%Ust'); -INSERT INTO gifi (accno,description) VALUES ('8935', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8939', 'Unentgeldl.Zuw.v.Gegens.ohne Ust'); -INSERT INTO gifi (accno,description) VALUES ('8940', 'Unentgeltl.Zuw.v Waren 16% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8945', 'Unentgeltl.Zuw.von Waren 7% Ust'); -INSERT INTO gifi (accno,description) VALUES ('8949', 'Unentgeltl.Zuwendung v.Waren o.USt.'); -INSERT INTO gifi (accno,description) VALUES ('8950', 'Nicht steuerbare Umsätze'); -INSERT INTO gifi (accno,description) VALUES ('8955', 'Umsatzsteuervergütungen'); -INSERT INTO gifi (accno,description) VALUES ('8960', 'Bestandsveränderung-unfertige Erzeu'); -INSERT INTO gifi (accno,description) VALUES ('8970', 'Bestandsveränderung-unfertige Leist'); -INSERT INTO gifi (accno,description) VALUES ('8975', 'Bestandsverä.i.Ausfü.befi.Bauaufträ'); -INSERT INTO gifi (accno,description) VALUES ('8977', 'Bestandsverä.i.Arbeit befindl.Auftr'); -INSERT INTO gifi (accno,description) VALUES ('8980', 'Bestandsverä.fertige Erzeugnisse'); -INSERT INTO gifi (accno,description) VALUES ('8990', 'Andere aktivierte Eigenleistungen'); -INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenverträge,Sachkonten'); -INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenverträge,Debitoren'); -INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenverträge,Kreditoren'); -INSERT INTO gifi (accno,description) VALUES ('9060', 'Offene Posten aus 1990'); -INSERT INTO gifi (accno,description) VALUES ('9069', 'Offene Posten aus 1999'); -INSERT INTO gifi (accno,description) VALUES ('9070', 'Offene Posten aus 2000'); -INSERT INTO gifi (accno,description) VALUES ('9071', 'Offene Posten aus 2001'); -INSERT INTO gifi (accno,description) VALUES ('9072', 'Offene Posten aus 2002'); -INSERT INTO gifi (accno,description) VALUES ('9090', 'Summenvortragskonto'); -INSERT INTO gifi (accno,description) VALUES ('9220', 'Gezeichnetes kapital in DM'); -INSERT INTO gifi (accno,description) VALUES ('9221', 'Gezeichnetes Kapital in Euro'); -INSERT INTO gifi (accno,description) VALUES ('9229', 'Gegenkonto zu 9220-9221'); -INSERT INTO gifi (accno,description) VALUES ('9230', 'Baukostenzuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('9232', 'Investitionszulagen'); -INSERT INTO gifi (accno,description) VALUES ('9234', 'Investitionszuschüsse'); -INSERT INTO gifi (accno,description) VALUES ('9240', 'Investitionsverbindlichkeiten bei den Leistungsvblk.'); -INSERT INTO gifi (accno,description) VALUES ('9241', 'Investitionsvblk.aus Sachanlagenkäufen b.Leistungsvblk.'); -INSERT INTO gifi (accno,description) VALUES ('9242', 'Investitionsvblk.aus Käufen v.immat.VG bei Leistungsvblk.'); -INSERT INTO gifi (accno,description) VALUES ('9243', 'Investitionsvblk.aus Käufen v.Finanzanlagen bei Leistungsvblk.'); -INSERT INTO gifi (accno,description) VALUES ('9244', 'Gegenkonto zu Konten 9240-43'); -INSERT INTO gifi (accno,description) VALUES ('9245', 'Forde.a.Sachanlageverk.b.Sonst.VG'); -INSERT INTO gifi (accno,description) VALUES ('9246', 'Ford.a.Verk.immat.VG b.sonst.VG'); -INSERT INTO gifi (accno,description) VALUES ('9247', 'Ford.a.Verk.v.Finanzanlagen b.sonst.VG'); -INSERT INTO gifi (accno,description) VALUES ('9249', 'Gegenkonto zu Konten 9245-47'); -INSERT INTO gifi (accno,description) VALUES ('9250', 'Eigenkapitalersetzende Gesellschafterdarlehen'); -INSERT INTO gifi (accno,description) VALUES ('9255', 'Ungesicherte Gesellschafterdarl.m.Restlaufz. größer als 5 Jahre'); -INSERT INTO gifi (accno,description) VALUES ('9259', 'Gegenkonto zu 9250 und 9255'); -INSERT INTO gifi (accno,description) VALUES ('9260', 'Kurzfristige Rückstellung'); -INSERT INTO gifi (accno,description) VALUES ('9262', 'Mittelfristige Rückstellung'); -INSERT INTO gifi (accno,description) VALUES ('9264', 'Langfristige Rückstellungen'); -INSERT INTO gifi (accno,description) VALUES ('9269', 'Gegenkonto zu Konten 9260-9268'); -INSERT INTO gifi (accno,description) VALUES ('9270', 'Gegenkonto zu 9271-9278 (Soll-Buchung)'); -INSERT INTO gifi (accno,description) VALUES ('9271', 'Vblk.aus der Begebung u.Übertragung v.Wechseln'); -INSERT INTO gifi (accno,description) VALUES ('9272', 'Vblk.a.d.Begebung u.Übertragung v.Wechseln gegenüb.verb.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('9273', 'Vblk.a.Bürgschaften,Wechseln-u.Scheckbürgschaften'); -INSERT INTO gifi (accno,description) VALUES ('9274', 'Vblk.a.Bürgschaften,Wechseln-u.Scheckbürgschaften geg.verb.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('9275', 'Vblk.aus Gewährleistungsverträgen'); -INSERT INTO gifi (accno,description) VALUES ('9276', 'Vblk.a.Gewährleistungsverträgen geg.verb.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('9277', 'Haftung aus der Bestellung v.Sicherheiten f.fremde Vblk.'); -INSERT INTO gifi (accno,description) VALUES ('9278', 'Haftung a.d.Bestellung v.Sicherh.f.fremde Vblk.geg.verb.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('9280', 'Gegenkonto zu 9281-9284'); -INSERT INTO gifi (accno,description) VALUES ('9281', 'Verpfl.a.Miet-und Leasinggesch.'); -INSERT INTO gifi (accno,description) VALUES ('9282', 'Verpfl.geg.verb.Unternehmen'); -INSERT INTO gifi (accno,description) VALUES ('9283', 'Andere Verpflichtungen gem. §285 Nr.3HGB'); -INSERT INTO gifi (accno,description) VALUES ('9284', 'And.Verpfl.gem.§285 3 HGB verb.Untern.'); -INSERT INTO gifi (accno,description) VALUES ('9290', 'Statistisches Konto steuerfreie Auslagen'); -INSERT INTO gifi (accno,description) VALUES ('9291', 'Gegenkonto zu 9290'); -INSERT INTO gifi (accno,description) VALUES ('9292', 'Statistisches Konto Fremdgeld'); -INSERT INTO gifi (accno,description) VALUES ('9293', 'Gegenkonto zu 9292'); -INSERT INTO gifi (accno,description) VALUES ('9880', 'Ausgleichsposten f.aktivierte eigene Anteile'); -INSERT INTO gifi (accno,description) VALUES ('9882', 'Ausgleichsposten f.aktivierte Bilanzierungshilfen'); diff --git a/sql/Germany-DATEV-SKR04EU-gifi.sql b/sql/Germany-DATEV-SKR04EU-gifi.sql deleted file mode 100644 index 1b5f5267d..000000000 --- a/sql/Germany-DATEV-SKR04EU-gifi.sql +++ /dev/null @@ -1,367 +0,0 @@ --- 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'); diff --git a/sql/Leerer-Kontenrahmen-gifi.sql b/sql/Leerer-Kontenrahmen-gifi.sql deleted file mode 100644 index 48203f478..000000000 --- a/sql/Leerer-Kontenrahmen-gifi.sql +++ /dev/null @@ -1 +0,0 @@ --- empty gifi \ No newline at end of file diff --git a/sql/Swiss-German-gifi.sql b/sql/Swiss-German-gifi.sql deleted file mode 100644 index ecd526d35..000000000 --- a/sql/Swiss-German-gifi.sql +++ /dev/null @@ -1,55 +0,0 @@ --- -INSERT INTO gifi (accno,description) VALUES ('1','AKTIVEN'); -INSERT INTO gifi (accno,description) VALUES ('2','PASSIVEN'); -INSERT INTO gifi (accno,description) VALUES ('4','AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN'); -INSERT INTO gifi (accno,description) VALUES ('5','PERSONALAUFWAND'); -INSERT INTO gifi (accno,description) VALUES ('10000','ANLAGEVERMÖGEN'); -INSERT INTO gifi (accno,description) VALUES ('11000','Forderungen'); -INSERT INTO gifi (accno,description) VALUES ('11100','Bank'); -INSERT INTO gifi (accno,description) VALUES ('11110','MWST Vorsteuer auf Investitionen'); -INSERT INTO gifi (accno,description) VALUES ('11120','Angefangene Arbeiten'); -INSERT INTO gifi (accno,description) VALUES ('14150','Büromaschinen, EDV'); -INSERT INTO gifi (accno,description) VALUES ('18000','Gründungsaufwand'); -INSERT INTO gifi (accno,description) VALUES ('20000','FREMDKAPITAL LANGFRISTIG'); -INSERT INTO gifi (accno,description) VALUES ('21000','Kurzfristige Finanzverbindlichkeiten'); -INSERT INTO gifi (accno,description) VALUES ('21200','Sozialversicherungen'); -INSERT INTO gifi (accno,description) VALUES ('21210','Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('21220','MWST (3,6)'); -INSERT INTO gifi (accno,description) VALUES ('21230','Passive Rechnungsabgrenzung'); -INSERT INTO gifi (accno,description) VALUES ('24000','Gesellschafter'); -INSERT INTO gifi (accno,description) VALUES ('28000','Stammkapital'); -INSERT INTO gifi (accno,description) VALUES ('28290','Gewinnvortrag'); -INSERT INTO gifi (accno,description) VALUES ('30000','ÜBRIGER ERTRAG'); -INSERT INTO gifi (accno,description) VALUES ('31000','Computer'); -INSERT INTO gifi (accno,description) VALUES ('32000','Software kommerz.'); -INSERT INTO gifi (accno,description) VALUES ('34000','Beratung'); -INSERT INTO gifi (accno,description) VALUES ('36000','Essen'); -INSERT INTO gifi (accno,description) VALUES ('37000','Eigenleistungen'); -INSERT INTO gifi (accno,description) VALUES ('38000','Bestandesänderungen'); -INSERT INTO gifi (accno,description) VALUES ('39000','Rabatte, Preisnachlässe'); -INSERT INTO gifi (accno,description) VALUES ('40000','AUFWANDMINDERUNGEN'); -INSERT INTO gifi (accno,description) VALUES ('41000','Übrige Produkte'); -INSERT INTO gifi (accno,description) VALUES ('42000','Software kommerz.'); -INSERT INTO gifi (accno,description) VALUES ('44000','Aufwand für Drittleistungen'); -INSERT INTO gifi (accno,description) VALUES ('47000','Einkaufsspesen'); -INSERT INTO gifi (accno,description) VALUES ('48000','Bestandesänderungen'); -INSERT INTO gifi (accno,description) VALUES ('49000','Aufwandminderungen'); -INSERT INTO gifi (accno,description) VALUES ('50000','Löhne und Gehälter'); -INSERT INTO gifi (accno,description) VALUES ('57000','FAK'); -INSERT INTO gifi (accno,description) VALUES ('58000','Spesen'); -INSERT INTO gifi (accno,description) VALUES ('60000','VERWALTUNGS- UND INFORMATIKAUFWAND'); -INSERT INTO gifi (accno,description) VALUES ('61000','Reinigung'); -INSERT INTO gifi (accno,description) VALUES ('61900','Unterhalt'); -INSERT INTO gifi (accno,description) VALUES ('62000','Fahrzeugaufwand'); -INSERT INTO gifi (accno,description) VALUES ('63000','Betriebsversicherungen'); -INSERT INTO gifi (accno,description) VALUES ('65000','Übriger Verwaltungsaufwand'); -INSERT INTO gifi (accno,description) VALUES ('66000','Werbeaufwand'); -INSERT INTO gifi (accno,description) VALUES ('67000','Produkteentwicklung'); -INSERT INTO gifi (accno,description) VALUES ('68000','Finanzaufwand'); -INSERT INTO gifi (accno,description) VALUES ('69000','Abschreibungen'); -INSERT INTO gifi (accno,description) VALUES ('80000','AUSSERORDENTLICHER UND BETRIEBSFREMDER ERFOLG, STEUERN'); -INSERT INTO gifi (accno,description) VALUES ('90000','ABSCHLUSS'); -INSERT INTO gifi (accno,description) VALUES ('91000','ERFOLGSRECHNUNG'); -INSERT INTO gifi (accno,description) VALUES ('92000','BILANZ'); -INSERT INTO gifi (accno,description) VALUES ('93000','GEWINNVERWENDUNG'); -INSERT INTO gifi (accno,description) VALUES ('99000','SAMMEL- UND FEHLBUCHUNGEN'); -- 2.20.1
$form->{title}
| . $locale->text('Source') . qq| | . $locale->text('Account') . qq|| . $locale->text('GIFI') . qq|
" . $locale->text('Credit Tax Account') . "" - . $locale->text('GIFI') - . "" . $locale->text('Balance') . "" . $locale->text('Project Numbers') . " $debittax$debittaxaccno{gifi_accno}&callback=$callback>$ref->{gifi_accno} $credittax$credittaxaccno{gifi_accno}&callback=$callback>$ref->{gifi_accno} " . $form->format_amount(\%myconfig, $form->{balance}, 2, 0) . "
| . $locale->text('GIFI') . qq| -|; - - foreach $ref (@{ $form->{gifi_taxaccounts} }) { - - print - qq| $ref->{description} - - - |; - - } - - print qq| -
| . $locale->text('Method') . qq| | @@ -823,8 +795,6 @@ $jsscript } if ($form->{report} =~ /^nontaxable_/) { - $gifi = ""; - $form->{db} = ($form->{report} =~ /_sales/) ? "ar" : "ap"; print qq| @@ -888,8 +858,6 @@ $jsscript } if (($form->{report} eq "ar_aging") || ($form->{report} eq "ap_aging")) { - $gifi = ""; - if ($form->{report} eq 'ar_aging') { $label = $locale->text('Customer'); $form->{vc} = 'customer'; @@ -938,8 +906,6 @@ $jsscript # above action can be removed if there is more than one input field if ($form->{report} =~ /(receipts|payments)$/) { - $gifi = ""; - $form->{db} = ($form->{report} =~ /payments$/) ? "ap" : "ar"; RP->paymentaccounts(\%myconfig, \%$form); @@ -1358,11 +1324,6 @@ sub list_accounts { $column_header{endbalance} = qq|| . $locale->text('Balance') . qq|| . $locale->text('GIFI') . qq|