2 -- IT Systems Service http://www.itsystemsservice.de
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14 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0640', 'Ladeneinrichtung', 'A', 'A', 'AP_amount', '0640', 9, NULL, NULL, NULL, NULL, FALSE);
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19 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1140', 'Waren (Bestand)', 'A', 'E', 'IC', '1140', 9, NULL, 4, NULL, NULL, FALSE);
20 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1200', 'Forderungen aus Lieferungen und Leistungen', 'A', 'A', 'AR', '1200', 0, NULL, NULL, NULL, NULL, FALSE);
21 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1215', 'Forder. aus LuL zum allg. UST-Satz oder eines Kleinunternehmers (EÜR)', 'A', 'A', 'AR', '1215', 0, NULL, NULL, NULL, NULL, FALSE);
22 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1216', 'Forder. aus LuL zum ermäßigten USTsatz (EÜR)', 'A', 'A', 'AR', '1216', 0, NULL, NULL, NULL, NULL, FALSE);
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26 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1220', 'Forder. nach § 11 Abs. 1 Satz 2 EStG für § 4/3 EStG', 'A', 'A', 'AR', '1220', 0, NULL, NULL, NULL, NULL, FALSE);
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28 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1249', 'Pauschwertber. zu Forder. Restlzeit >1 Jahr', 'A', 'E', '', '1249', 0, NULL, 31, NULL, NULL, FALSE);
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31 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1401', 'Abziehbare Vorsteuer 7%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1401', 0, 66, NULL, NULL, 27, FALSE);
32 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1402', 'Abziehbare Vorsteuer aus innergemeinschftl. Erwerb', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1402', 0, 61, NULL, NULL, 27, FALSE);
33 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1403', 'Abziehbare Vorsteuer aus innergemeinschftl. Erwerb 16%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1403', 0, 61, NULL, NULL, 27, FALSE);
34 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1404', 'Abziehbare Vorsteuer aus innergemeinschftl. Erwerb 19%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1403', 0, 61, NULL, NULL, 27, FALSE);
35 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1405', 'Abziehbare Vorsteuer 16%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1405', 0, 66, NULL, NULL, 27, FALSE);
36 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1406', 'Abziehbare Vorsteuer 19 %', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', 0, 0, 66, NULL, NULL, 27, FALSE);
37 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1407', 'Abziehbare Vorsteuer nach § 13b UStG 19%', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1407', 0, NULL, NULL, NULL, 27, FALSE);
38 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1408', 'Abziehbare Vorsteuer nach § 13b UStG', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', '1408', 0, NULL, NULL, NULL, 27, FALSE);
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42 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1460', 'Geldtransit', 'A', 'A', '', '1460', 0, NULL, NULL, NULL, NULL, FALSE);
43 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1480', 'Gegenkonto Vorsteuer §4/3 EStG', 'A', 'A', '', '1480', 0, NULL, NULL, NULL, NULL, FALSE);
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45 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1482', 'Vorst.aus Investitionen §4/3 EStG', 'A', 'E', '', '1482', 0, NULL, NULL, NULL, 27, FALSE);
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47 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1600', 'Kasse', 'A', 'A', 'AR_paid:AP_paid', '1600', 0, NULL, NULL, NULL, NULL, FALSE);
48 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1800', 'Bank', 'A', 'A', 'AR_paid:AP_paid', '1800', 0, NULL, NULL, NULL, NULL, FALSE);
49 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2100', 'Privatentnahmen allgemein', 'A', 'Q', '', '2100', 0, NULL, NULL, NULL, NULL, FALSE);
50 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2150', 'Privatsteuern', 'A', 'Q', '', '2150', 0, NULL, NULL, NULL, NULL, FALSE);
51 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2180', 'Privateinlagen', 'A', 'Q', '', '2180', 0, NULL, NULL, NULL, NULL, FALSE);
52 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2200', 'Sonderausgaben beschränkt abzugsfähig', 'A', 'Q', '', '2200', 0, NULL, NULL, NULL, NULL, FALSE);
53 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2230', 'Sonderausgaben unbeschränkt abzugsfähig', 'A', 'Q', '', '2230', 0, NULL, NULL, NULL, NULL, FALSE);
54 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2250', 'Zuwendungen, Spenden', 'A', 'Q', '', '2250', 0, NULL, NULL, NULL, NULL, FALSE);
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56 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3151', 'Verbindlk. geg Krditinst. - Restlzeit <1 Jahr ', 'A', 'L', '', '3151', 0, NULL, NULL, NULL, NULL, FALSE);
57 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3160', 'Verbindlk. geg Krditinst. - Restlzeit 1 - 5 Jahre ', 'A', 'L', '', '3160', 0, NULL, NULL, NULL, NULL, FALSE);
58 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3170', 'Verbindlk. geg Krditinst. - Restlzeit >5 Jahre', 'A', 'L', '', '3170', 0, NULL, NULL, NULL, NULL, FALSE);
59 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3300', 'Verbindlichkeiten aus Lief.u.Leist.', 'A', 'L', 'AP', '3300', 0, NULL, NULL, NULL, NULL, FALSE);
60 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3305', 'Verbindlk. aus LuL zum allg. USTsatz (EÜR)', 'A', 'L', 'AP', '3305', 0, NULL, NULL, NULL, NULL, FALSE);
61 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3306', 'Verbindlk. aus LuL zum erm. USTsatz (EÜR)', 'A', 'L', 'AP', '3306', 0, NULL, NULL, NULL, NULL, FALSE);
62 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3307', 'Verbindlk. aus LuL ohne Vorsteuer (EÜR)', 'A', 'L', 'AP', '3307', 0, NULL, NULL, NULL, NULL, FALSE);
63 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3309', 'Gegenkonto 3305-3307 bei Auteilung d. Forder. nach Steuersätzen (EÜR)', 'A', 'L', '', '3309', 0, NULL, NULL, NULL, NULL, FALSE);
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65 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3802', 'Umsatzsteuer aus innergemeinschftl. Erwerb', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3802', 0, NULL, NULL, NULL, 6, FALSE);
66 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3803', 'Umsatzsteuer aus innergemeinschftl. Erwerb 16%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3803', 0, NULL, NULL, NULL, 28, FALSE);
67 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3804', 'Umsatzsteuer aus innergemeinschftl. Erwerb 19%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3803', 0, NULL, NULL, NULL, 28, FALSE);
68 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3805', 'Umsatzsteuer 16%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3805', 0, NULL, NULL, NULL, 6, FALSE);
69 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3806', 'Umsatzsteuer 19%', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', '3805', 0, 511, NULL, NULL, 6, FALSE);
70 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3817', 'Umsatzsteuer aus in anderen EG-Land stpfl. Lieferungen', 'A', ' ', '', '3817', 10, NULL, 0, NULL, NULL, FALSE);
71 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3820', 'Umsatzsteuer-Vorauszahlungen', 'A', 'E', '', '3820', 0, NULL, NULL, NULL, 28, FALSE);
72 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3830', 'Umsatzsteuer-Vorauszahlungen 1/11', 'A', 'E', '', '3830', 0, NULL, NULL, NULL, 28, FALSE);
73 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3835', 'Umsatzsteuer nach § 13b UStG', 'A', 'I', '', '3833', 0, NULL, 33, NULL, 7, FALSE);
74 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3836', 'Umsatzsteuer nach § 13b UStG 16%', 'A', 'I', '', '3833', 0, NULL, 33, NULL, 7, FALSE);
75 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3837', 'Umsatzsteuer nach § 13b UStG 19%', 'A', 'I', '', '3833', 0, NULL, 33, NULL, 7, FALSE);
76 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3841', 'Umsatzsteuer Vorjahr', 'A', 'E', '', '3841', 0, NULL, NULL, NULL, 28, FALSE);
77 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3845', 'Umsatzsteuer frühere Jahre', 'A', 'E', '', '3845', 0, NULL, NULL, NULL, 28, FALSE);
78 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4110', 'Sonstige steuerfreie Umsätze Inland', 'A', 'I', 'AR_amount', '4110', 0, NULL, NULL, NULL, 1, TRUE);
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294 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6674', 'Reisekosten Untern.Verpflegungsmehr', 'A', 'E', 'AP_amount', '6674', 0, NULL, 15, NULL, 18, FALSE);
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300 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6740', 'Ausgangsfracht', 'A', 'E', 'AP_amount:IC_cogs', '6740', 0, NULL, NULL, NULL, 24, FALSE);
301 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6760', 'Transportversicherung', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '6760', 0, NULL, NULL, NULL, 24, FALSE);
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306 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6805', 'Telefon', 'A', 'E', 'AP_amount', '6805', 9, NULL, 20, NULL, 23, FALSE);
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311 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6822', 'Freiwillige Sozialleistungen', 'A', 'E', 'AP_amount', '6822', 0, NULL, NULL, NULL, 9, FALSE);
312 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6825', 'Rechts- und Beratungskosten', 'A', 'E', 'AP_amount', '6825', 9, NULL, 20, NULL, 22, FALSE);
313 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6827', 'Abschluß- und Prüfungskosten', 'A', 'E', 'AP_amount', '6827', 9, NULL, 20, NULL, 22, FALSE);
314 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6830', 'Buchführungskosten', 'A', 'E', 'AP_amount', '6830', 9, NULL, NULL, NULL, 24, FALSE);
315 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6835', 'Mieten für Einrichtungen', 'A', 'E', 'AP_amount', '6835', 9, NULL, 20, NULL, 21, FALSE);
316 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6840', 'Mietleasing (bewegl. WG)', 'A', 'E', 'AP_amount', '6840', 9, NULL, 20, NULL, 21, FALSE);
317 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6845', 'Werkzeuge und Kleingeräte', 'A', 'E', 'AP_amount', '6845', 9, NULL, NULL, NULL, 19, FALSE);
318 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6850', 'Betriebsbedarf', 'A', 'E', 'AP_amount', '6850', 9, NULL, 20, NULL, 24, FALSE);
319 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6855', 'Nebenkosten des Geldverkehrs', 'A', 'E', '', '6855', 0, NULL, 20, NULL, 24, FALSE);
320 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6859', 'Aufwend.f.Abraum-u.Abfallbeseitigung', 'A', 'E', 'AP_amount', '6859', 9, NULL, 20, NULL, 24, FALSE);
321 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6865', 'Nicht abziehbare Vorsteuer 7%', 'A', 'E', 'AP_paid', '6865', 0, NULL, 20, NULL, NULL, FALSE);
322 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6870', 'Nicht abziehbare Vorsteuer 19%', 'A', 'E', 'AP_paid', '6870', 0, NULL, 20, NULL, NULL, FALSE);
323 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6860', 'Nicht abziehbare Vorsteuer', 'A', 'E', '', '6860', 0, NULL, 31, NULL, 24, FALSE);
324 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6880', 'Aufwendungen aus Kursdifferenzen', 'A', 'E', '', '6880', 0, NULL, 31, NULL, 24, FALSE);
325 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6895', 'Abgänge Sachanlagen Restbuchwert', 'A', 'E', '', '6895', 0, NULL, 31, NULL, 2, FALSE);
326 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6900', 'Verluste aus Anlagenabgang', 'A', 'E', '', '6900', 0, NULL, 31, NULL, NULL, FALSE);
327 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6926', 'Einstellungen in SoPo m.Rücklageanteil (Ansparabschreibung)', 'A', 'E', '', '6926', 0, NULL, 20, NULL, NULL, FALSE);
328 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6960', 'Periodenfremde Aufwend.(soweit n.außerordentlich', 'A', 'E', '', '6960', 0, NULL, 31, NULL, NULL, FALSE);
329 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6967', 'Sonst. Aufwendungen betriebsfremd, regelmäßig', 'A', 'E', '', '6967', 0, NULL, 31, NULL, 24, FALSE);
330 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6970', 'Kalkulatorischer Unternehmerlohn', 'A', 'E', '', '6970', 0, NULL, 34, NULL, NULL, FALSE);
331 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6974', 'Kalkulatorische Zinsen', 'A', 'E', '', '6974', 0, NULL, 34, NULL, NULL, FALSE);
332 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6976', 'Kalkulatorische Aschreibungen', 'A', 'E', '', '6976', 0, NULL, 34, NULL, NULL, FALSE);
333 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6978', 'Kalkulatorische Wagnisse', 'A', 'E', '', '6978', 0, NULL, 34, NULL, NULL, FALSE);
334 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('6979', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter', 'A', 'E', '', '6979', 0, NULL, 34, NULL, NULL, FALSE);
335 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7000', 'Erträge aus Beteiligungen', 'A', 'I', '', '7000', 0, NULL, 33, NULL, NULL, FALSE);
336 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7100', 'Sonstige Zinsen und änliche Erträge', 'A', 'I', '', '7100', 0, NULL, 32, NULL, 4, FALSE);
337 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7120', 'Zinsähnliche Erträge', 'A', 'I', '', '7120', 0, NULL, 32, NULL, 4, FALSE);
338 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7130', 'Diskonterträge', 'A', 'I', '', '7130', 0, NULL, 32, NULL, 4, FALSE);
339 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7300', 'Zinsen und ähnl.Aufwendungen', 'A', 'E', '', '7300', 0, NULL, 30, NULL, 29, FALSE);
340 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7305', 'Zinsaufwendung-betriebliche Steuern §223aAO', 'A', 'E', '', '7305', 0, NULL, 30, NULL, 29, FALSE);
341 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7310', 'Zinsaufwendung f. kurzf.Verbindlichk', 'A', 'E', '', '7310', 0, NULL, 30, NULL, 29, FALSE);
342 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7320', 'Zinsaufwendung f. langf.Verbindlichk', 'A', 'E', '', '7320', 0, NULL, 30, NULL, 29, FALSE);
343 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7325', 'Zinsaufwend.f.Gebäude,die z.Betriebsvermögen gehören', 'A', 'E', '', '7325', 0, NULL, NULL, NULL, 29, FALSE);
344 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7326', 'Zinsen zur Finanzierung Anlagevermögen', 'A', 'E', '', '7326', 0, NULL, NULL, NULL, 29, FALSE);
345 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7330', 'Zinsähnliche Aufwendungen', 'A', 'E', '', '7330', 0, NULL, 30, NULL, 29, FALSE);
346 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7340', 'Diskontaufwendung', 'A', 'E', '', '7340', 0, NULL, 30, NULL, NULL, FALSE);
347 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7400', 'Außerordentliche Erträge', 'A', 'I', '', '7400', 0, NULL, 33, NULL, 5, FALSE);
348 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7401', 'Ausserordentliche Erträge finanzwirksam', 'A', 'I', '', '7401', 0, NULL, NULL, NULL, 5, FALSE);
349 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7450', 'Ausserordentliche Erträge nicht finanzwirksam', 'A', 'I', '', '7450', 0, NULL, NULL, NULL, 5, FALSE);
350 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7500', 'Außerordentliche Aufwendung', 'A', 'E', '', '7500', 0, NULL, 31, NULL, 30, FALSE);
351 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7600', 'Körperschaftssteuer', 'A', 'E', '', '7600', 0, NULL, 35, NULL, NULL, FALSE);
352 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7608', 'Solidaritätszuschlag', 'A', 'E', '', '7608', 0, NULL, 35, NULL, NULL, FALSE);
353 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7609', 'Solidaritätszuschlag für Vorjahr', 'A', 'E', '', '7609', 0, NULL, 19, NULL, NULL, FALSE);
354 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7610', 'Gewerbesteuer', 'A', 'E', '', '7610', 0, NULL, 12, NULL, 31, FALSE);
355 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7632', 'Kapitalertragssteuer 20%', 'A', 'E', '', '7632', 0, NULL, NULL, NULL, NULL, FALSE);
356 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7634', 'Anrechenb.Soli auf Kapitalertragssteuer 20%', 'A', 'E', '', '7634', 0, NULL, 35, NULL, NULL, FALSE);
357 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7635', 'Zinsabschlagsteuer', 'A', 'E', '', '7635', 0, NULL, 35, NULL, NULL, FALSE);
358 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7638', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.', 'A', 'E', '', '7638', 0, NULL, 35, NULL, NULL, FALSE);
359 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7640', 'Gewerbestnachzahl.Vorj.v.Einkomm u.Ertrag', 'A', 'E', '', '7640', 0, NULL, 31, NULL, NULL, FALSE);
360 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7642', 'Gewerbesterstat.Vorj.Steuer v.Eink.u.Ertrag', 'A', 'I', '', '7642', 0, NULL, 33, NULL, NULL, FALSE);
361 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7644', 'Erträge aus Auflösung v. GewSt.Rückst.', 'A', 'I', '', '7644', 0, NULL, 33, NULL, NULL, FALSE);
362 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7650', 'Sonstige Steuern', 'A', 'E', '', '7650', 0, NULL, 12, NULL, 31, FALSE);
363 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7675', 'Verbrauchssteuer', 'A', 'E', '', '7675', 0, NULL, NULL, NULL, NULL, FALSE);
364 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7678', 'Ökosteuer', 'A', 'E', '', '7678', 0, NULL, 12, NULL, NULL, FALSE);
365 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7680', 'Grundsteuer', 'A', 'E', '', '7680', 0, NULL, 19, NULL, NULL, FALSE);
366 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7685', 'Kfz-Steuer', 'A', 'E', 'AP_amount', '7685', 0, NULL, 19, NULL, 15, FALSE);
367 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7690', 'Steuernachzahlung Vorj.f.sons.Steue', 'A', 'E', '', '7690', 0, NULL, 31, NULL, NULL, FALSE);
368 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7692', 'Steuererstattung Vorj.f.sons.Steuer', 'A', 'I', '', '7692', 0, NULL, 33, NULL, NULL, FALSE);
369 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7694', 'Erträge a.d.Aufl.v. Rück.f.sons.Ste', 'A', 'E', '', '7694', 0, NULL, 31, NULL, NULL, FALSE);
370 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('7745', 'Entnahmen a.satzungsmäßigen Rücklagen', 'A', 'E', '', '7745', 0, NULL, NULL, NULL, NULL, FALSE);
373 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9000', 'Saldenvorträge,Sachkonten', 'A', 'A', '', '9000', 0, NULL, NULL, NULL, NULL, FALSE);
374 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9008', 'Saldenvorträge,Debitoren', 'A', 'A', '', '9008', 0, NULL, NULL, NULL, NULL, FALSE);
375 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9009', 'Saldenvorträge,Kreditoren', 'A', 'L', '', '9009', 0, NULL, NULL, NULL, NULL, FALSE);
376 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('9090', 'Summenvortragskonto', 'A', 'A', '', '9090', 0, NULL, NULL, NULL, NULL, FALSE);
381 INSERT INTO tax (rate, taxkey, taxdescription) VALUES ('0','0','Keine Steuer');
382 INSERT INTO tax (rate, taxkey, taxdescription) VALUES ('0','1','Umsatzsteuerfrei');
383 INSERT INTO tax VALUES ((SELECT id FROM chart WHERE accno = '3801'),'0.07','3801','2','Umsatzsteuer');
384 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM CHART WHERE accno='3806'), 0.19, '3806', 3, 'Umsatzsteuer');
385 INSERT INTO tax VALUES ((SELECT id FROM chart WHERE accno = '3805'),'0.16','3805','5','Umsatzsteuer');
386 INSERT INTO tax VALUES ((SELECT id FROM chart WHERE accno = '1401'),'0.07','1401','8','Vorsteuer');
387 INSERT INTO tax VALUES ((SELECT id FROM chart WHERE accno = '1405'),'0.16','1405','7','Vorsteuer');
388 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM CHART WHERE accno='1406'), 0.19, '1406', 9, 'Vorsteuer');
389 INSERT INTO tax (rate, taxkey, taxdescription) VALUES (0, '10','Im anderen EG-Staat steuerpfl. Lieferung');
390 INSERT INTO tax (rate, taxkey, taxdescription) VALUES (0, '11','Steuerfreie EG-Lief. an Abn. mit UStIdNr');
391 INSERT INTO tax (chart_id, rate,taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '3802'),'0.07','3802','12','Steuerpflicht. EG-Lieferungen');
392 INSERT INTO tax (chart_id,rate,taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '3804'),'0.19','3804','13','Steuerpflicht. EG-Lieferungen%');
393 INSERT INTO tax (chart_id,rate,taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '3803'),'0.16','3803','15','Steuerpflicht. EG-Lieferungen%');
394 INSERT INTO tax (chart_id,rate,taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '1402'),'0.07','1402','18','Steuerpflicht. EG-Erwerb');
395 INSERT INTO tax (chart_id,rate,taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '1403'),'0.16','1403','17','Steuerpflicht. EG-Erwerb');
396 INSERT INTO tax (chart_id,rate,taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '1404'),'0.19','1404','19','Steuerpflicht. EG-Erwerb');
400 -- Ergaenzungen fuer 19% UmSt. ab 1.01.2007
401 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id from CHART WHERE accno='3806'), 0.19, '3806', 3, 'Umsatzsteuer 19%');
402 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id from CHART WHERE accno='1406'), 0.19, '1406', 9, 'Vorsteuer 19%');
403 insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate) select chart.id, tax.id, taxkey_id, pos_ustva, '1970-01-01' from chart LEFT JOIN tax on (tax.taxkey=chart.taxkey_id) WHERE taxkey_id is not null;
404 insert into taxkeys (chart_id, tax_id, taxkey_id,startdate) SELECT 0, id, taxkey, '1970-01-01' FROM tax;
405 insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate) select chart.id, (SELECT id from tax where taxdescription='Umsatzsteuer 19%'), 3, pos_ustva, '2007-01-01' from chart WHERE taxkey_id=3;
406 insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate) select chart.id, (SELECT id from tax where taxdescription='Vorsteuer 19%'), 9, pos_ustva, '2007-01-01' from chart WHERE taxkey_id=9;
411 INSERT INTO buchungsgruppen
412 (description, inventory_accno_id,
413 income_accno_id_0, expense_accno_id_0,
414 income_accno_id_1, expense_accno_id_1,
415 income_accno_id_2, expense_accno_id_2,
416 income_accno_id_3, expense_accno_id_3)
419 -- 1140: Bestand Waren
420 (SELECT id FROM chart WHERE accno = '1140'),
421 -- 4400: Erlöse 19% USt.
422 -- 5400: Wareneingang 19% Vorsteuer
423 (SELECT id FROM chart WHERE accno = '4400'),
424 (SELECT id FROM chart WHERE accno = '5400'),
425 -- 4125: Steuerfrei innergem. Lieferungen §41bUStG
426 -- 5550: Steuerfreier innergem. Erwerb
427 (SELECT id FROM chart WHERE accno = '4125'),
428 (SELECT id FROM chart WHERE accno = '5550'),
429 -- 4315: Erlöse aus im Inland strpflichtigen EG-Lieferungen 19%
430 -- 5425: Innergem.Erwerb 19% VorSt und Ust
431 (SELECT id FROM chart WHERE accno = '4315'),
432 (SELECT id FROM chart WHERE accno = '5425'),
433 -- 4150: Sonstige steuerfreie Umsätze §42-7UStG
434 -- 5559: Steuerfreie Einfuhren
435 (SELECT id FROM chart WHERE accno = '4150'),
436 (SELECT id FROM chart WHERE accno = '5559'));
438 INSERT INTO buchungsgruppen
439 (description, inventory_accno_id,
440 income_accno_id_0, expense_accno_id_0,
441 income_accno_id_1, expense_accno_id_1,
442 income_accno_id_2, expense_accno_id_2,
443 income_accno_id_3, expense_accno_id_3)
446 -- 1140: Bestand Waren
447 (SELECT id FROM chart WHERE accno = '1140'),
448 -- 4300: Erlöse 7% USt
449 -- 5300: Wareneingang 7% Vorsteuer
450 (SELECT id FROM chart WHERE accno = '4300'),
451 (SELECT id FROM chart WHERE accno = '5300'),
452 -- 4125: Steuerfrei innergem. Lieferungen §41bUStG
453 -- 5550: Steuerfreier innergem. Erwerb
454 (SELECT id FROM chart WHERE accno = '4125'),
455 (SELECT id FROM chart WHERE accno = '5550'),
456 -- 4310: Erlöse aus im Inland strpfl. EG-Lieferungen 7%
457 -- 5420: Innergemein.Erwerb 7% VorSt u. Ust
458 (SELECT id FROM chart WHERE accno = '4310'),
459 (SELECT id FROM chart WHERE accno = '5420'),
460 -- 4150: Sonstige steuerfreie Umsätze §42-7UStG
461 -- 5559; Steuerfreie Einfuhren
462 (SELECT id FROM chart WHERE accno = '4150'),
463 (SELECT id FROM chart WHERE accno = '5559'));
projects / kivitendo-erp.git / blob