-- deutschsprachiger KMU-Kontenplan nach Sterchi für Firmen in der Schweiz, die nicht mehrwertsteuerpflichtig sind
-- Erstellt am 24.7.2013
-- Redaktion: Andreas Rudin, http://www.revamp-it.ch



INSERT INTO buchungsgruppen (id, description, inventory_accno_id, income_accno_id_0, expense_accno_id_0, income_accno_id_1, expense_accno_id_1, income_accno_id_2, expense_accno_id_2, income_accno_id_3, expense_accno_id_3) VALUES
(1,'Standard',13,50,67,50,67,50,67,50,67);


INSERT INTO chart (id, accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik, itime, mtime, new_chart_id, valid_from) VALUES
(1,1,'AKTIVEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(2,10,'UMLAUFSVERMÖGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(3,100,'Flüssige Mittel','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(4,1000,'Kasse','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(5,1010,'Post','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(6,1020,'Bank','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(7,110,'Forderungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(8,1100,'Debitoren','A','A','AR',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(9,1170,'Vorsteuer auf Aufwand','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(10,1171,'Vorsteuer auf Investitionen','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(11,1176,'Guthaben aus Verrechnungssteuer','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(12,120,'Vorräte und angefangene Arbeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(13,1200,'Warenvorräte','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(14,1280,'Angefangene Arbeiten','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(15,130,'Aktive Rechnungsabgrenzung','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(16,1300,'Aktive Rechnungsabgrenzung','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(17,14,'ANLAGEVERMÖGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(18,1450,'Mobiliar und Einrichtungen','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(19,1460,'Büromaschinen, EDV','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(20,180,'AKTIVIERTER AUFWAND UND AKTIVE BERICHTIGUNGSPOSTEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(21,1800,'Gründungsaufwand','A','A','IC_expense',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(22,1801,'Entwicklungsaufwand','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(23,2,'PASSIVEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(24,20,'FREMDKAPITAL KURZFRISTIG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(25,200,'Kurzfristige Verbindlichkeiten aus Lieferungen und Leistungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(26,2000,'Lieferanten','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(27,210,'Kurzfristige Finanzverbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(28,2101,'Personalaufwand','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(29,2102,'Sozialversicherungen','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(30,2105,'Leasing','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(31,2110,'Gesellschafter','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(32,2111,'Privat','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(33,220,'Andere kurzfristige Verbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(34,2200,'MWST(2,5)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(35,2201,'MWST(8,0)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(36,2210,'Geschuldete Steuern','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(37,230,'Passive Rechnungsabgrenzung, kurzfristige Rückstellungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(38,2300,'Passive Rechnungsabgrenzung','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(39,2330,'Rückstellungen','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(40,24,'FREMDKAPITAL LANGFRISTIG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(41,2400,'Gesellschafter','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(42,28,'EIGENKAPITAL','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(43,2800,'Stammkapital','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(44,290,'Reserven, Bilanzgewinn','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(45,2900,'Reserven','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(46,2990,'Gewinnvortrag','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(47,2991,'Jahresgewinn','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(48,3,'BETRIEBSERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(49,30,'PRODUKTIONSERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(50,3000,'Ertrag Produktion','A','I','AR_amount:IC_sale',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(51,32,'HANDELSERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(52,3200,'Ertrag Handel','A','I','AR_amount:IC_sale',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(53,34,'DIENSTLEISTUNGSERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(54,3400,'Ertrag Dienstleistung','A','I','AR_amount:IC_income',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(55,36,'ÜBRIGER ERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(56,3600,'diverser Ertrag','A','I','IC_income',NULL,0,NULL,NULL,NULL,2,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(57,37,'EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(58,3700,'Eigenleistungen','A','I','',NULL,0,NULL,NULL,NULL,2,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(59,38,'BESTANDESÄNDERUNGEN ANGEFANGENE UND FERTIGGESTELLTE ARBEITEN AUS PRODUKTION UND DIENSTLEISTUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(60,3800,'Bestandesänderungen','A','I','',NULL,0,NULL,NULL,NULL,2,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(61,39,'ERTRAGSMINDERUNGEN AUS PRODUKTIONS-, HANDELS- UND DIENSTLEISTUNGSERTRÄGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(62,3900,'Skonti','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(63,3901,'Rabatte, Preisnachlässe','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(64,3905,'Verluste aus Forderungen','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(65,4,'AUFWAND FÜR MATERIAL, WAREN UND DIENSTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(66,40,'MATERIALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(67,4000,'Materialeinkauf','A','E','AP_amount:IC_cogs',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(68,42,'HANDELSWARENAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(69,4200,'Einkauf Handelswaren','A','E','AP_amount:IC_cogs',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(70,4208,'Bestandsänderungen Handelswaren','A','E','AP_amount:IC_cogs',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(71,44,'AUFWAND FÜR DRITTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(72,4400,'Aufwand für Drittleistungen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(73,46,'ÜBRIGER AUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(74,47,'DIREKTE EINKAUFSSPESEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(75,4700,'Einkaufsspesen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,8, 'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(76,48,'BESTANDESVERÄNDERUNGEN, MATERIAL- UND WARENVERLUSTE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(77,4800,'Bestandesänderungen','A','E','',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(78,49,'AUFWANDMINDERUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(79,4900,'Skonti, Rabatte, Preisnachlässe','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,8,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(80,5,'PERSONALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(81,5000,'Löhne und Gehälter','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(82,5001,'Erfolgsbeteiligungen','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(83,5005,'Leistungen von Sozialversicherung','A','I','IC_income',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(84,507,'SOZIALVERSICHERUNGSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(85,5070,'AHV, IV, EO, ALV','A','E','AP_amount:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(86,5071,'FAK','A','E','AP_amount:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(87,5072,'Berufliche Vorsorge','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(88,5073,'Unfallversicherung','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(89,5074,'Krankentaggeldversicherung','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,10,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(90,508,'ÜBRIGER PERSONALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(91,5083,'Spesen','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(92,5089,'Sonstiger Personalaufwand','A','E','IC_expense',NULL,0,NULL,NULL,NULL,9,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(93,509,'ARBEITSLEISTUNGEN DRITTER','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(94,6,'ÜBRIGER BETRIEBSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(95,600,'RAUMAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(96,6000,'Miete','A','E','IC_expense',NULL,0,NULL,NULL,NULL,11,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(97,6040,'Reinigung','A','E','IC_expense',NULL,0,NULL,NULL,NULL,11,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(98,6050,'Übriger Raumaufwand','A','E','IC_expense',NULL,0,NULL,NULL,NULL,11,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(99,610,'UNTERHALT, REPARATUREN, ERSATZ, LEASINGAUFWAND MOBILE SACHANLAGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(100,6100,'Unterhalt','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,13,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(101,620,'FAHRZEUG- UND TRANSPORTAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(102,6200,'Fahrzeugaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,17,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(103,6201,'Transportaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,17,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(104,630,'SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(105,6300,'Betriebsversicherungen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,14,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(106,650,'VERWALTUNGS- UND INFORMATIKAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(107,6500,'Büromaterial','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(108,6510,'Telefon, Fax, Internet','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(109,6520,'Porti','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(110,6530,'Fachliteratur','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,20,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(111,6540,'Informatikaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,23,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(112,6590,'Übriger Verwaltungsaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,24,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(113,660,'WERBEAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(114,6600,'Werbeaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,18,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(115,670,'ÜBRIGER BETRIEBSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(116,6750,'Übriger Betriebsaufwand','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,24,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(117,680,'FINANZAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(118,6800,'Finanzaufwand','A','E','',NULL,0,NULL,NULL,NULL,29,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(119,685,'FINANZERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(120,6850,'Finanzertrag','A','I','',NULL,0,NULL,NULL,NULL,4,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(121,690,'ABSCHREIBUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(122,6900,'Abschreibungen','A','E','',NULL,0,NULL,NULL,NULL,25,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(123,8,'AUSSERORDENTLICHER UND BETRIEBSFREMDER ERFOLG, STEUERN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(124,8000,'Ausserordentlicher Ertrag','A','I','',NULL,0,NULL,NULL,NULL,5,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(125,8100,'Ausserordentlicher Aufwand','A','E','',NULL,0,NULL,NULL,NULL,30,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(126,89,'STEUERAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(127,8900,'Steuern','A','E','',NULL,0,NULL,NULL,NULL,31,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(128,9,'ABSCHLUSS','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(129,90,'ERFOLGSRECHNUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(130,92,'BILANZ','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(131,9200,'Eröffnungsbilanz','A','E','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(132,93,'GEWINNVERWENDUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(133,95,'JAHRESERGEBNISSE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL),
(134,99,'SAMMEL- UND FEHLBUCHUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2013-01-01 00:00:00.000000',NULL,NULL,NULL);


DELETE FROM defaults;

INSERT INTO defaults (inventory_accno_id, income_accno_id, expense_accno_id, fxgain_accno_id, fxloss_accno_id, invnumber, sonumber, weightunit, businessnumber, version, curr, closedto, revtrans, ponumber, sqnumber, rfqnumber, customernumber, vendornumber, audittrail, articlenumber, servicenumber, coa, itime, mtime, rmanumber, cnnumber, accounting_method, inventory_system, profit_determination) VALUES
(13,50,67,120,118,0,0,'kg','','3.0.0','CHF:EUR',NULL,'f',0,0,0,0,0,'f',0,0,'Switzerland-deutsch-keineMWST','2013-01-01 00:00:00.000000',NULL,0,0,'accrual','periodic','balance');

INSERT INTO tax (rate, taxkey, taxdescription, itime, mtime, id) VALUES
(0,0,'Keine Steuer','2013-01-01 00:00:00.000000',NULL,0),
(0,1,'mehrwertsteuerfrei','2013-01-01 00:00:00.000000',NULL,1);

INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription, itime, mtime, id) VALUES
(35,0.08000,2201,2,'MWST 8% Verkauf','2013-01-01 00:00:00.000000',NULL,2),
(34,0.02500,2200,3,'MWST 2.5% Verkauf','2013-01-01 00:00:00.000000',NULL,3),
(9,0.08000,1170,4,'MWST 8% Aufwand','2013-01-01 00:00:00.000000',NULL,4),
(9,0.02500,1170,5,'MWST 2.5% Aufwand','2013-01-01 00:00:00.000000',NULL,5),
(10,0.08000,1171,6,'MWST 8% Investitionen','2013-01-01 00:00:00.000000',NULL,6),
(10,0.02500,1171,7,'MWST 2.5% Investitionen','2013-01-01 00:00:00.000000',NULL,7);


DELETE FROM tax_zones;

INSERT INTO tax_zones (id, description) VALUES
(0,'Inland'),
(1,'EU mit USt-ID Nummer'),
(2,'EU ohne USt-ID Nummer'),
(3,'Ausserhalb EU');


INSERT INTO taxkeys (id, chart_id, tax_id, taxkey_id, pos_ustva, startdate) VALUES
(1,1,0,0,NULL,'2013-01-01'),
(2,2,0,0,NULL,'2013-01-01'),
(3,3,0,0,NULL,'2013-01-01'),
(4,4,0,0,NULL,'2013-01-01'),
(5,5,0,0,NULL,'2013-01-01'),
(6,6,0,0,NULL,'2013-01-01'),
(7,7,0,0,NULL,'2013-01-01'),
(8,8,0,0,NULL,'2013-01-01'),
(9,9,0,0,NULL,'2013-01-01'),
(10,10,0,0,NULL,'2013-01-01'),
(11,11,0,0,NULL,'2013-01-01'),
(12,12,0,0,NULL,'2013-01-01'),
(13,13,0,0,NULL,'2013-01-01'),
(14,14,0,0,NULL,'2013-01-01'),
(15,15,0,0,NULL,'2013-01-01'),
(16,16,0,0,NULL,'2013-01-01'),
(17,17,0,0,NULL,'2013-01-01'),
(18,18,0,0,NULL,'2013-01-01'),
(19,19,0,0,NULL,'2013-01-01'),
(20,20,0,0,NULL,'2013-01-01'),
(21,21,0,0,NULL,'2013-01-01'),
(22,22,0,0,NULL,'2013-01-01'),
(23,23,0,0,NULL,'2013-01-01'),
(24,24,0,0,NULL,'2013-01-01'),
(25,25,0,0,NULL,'2013-01-01'),
(26,26,0,0,NULL,'2013-01-01'),
(27,27,0,0,NULL,'2013-01-01'),
(28,28,0,0,NULL,'2013-01-01'),
(29,29,0,0,NULL,'2013-01-01'),
(30,30,0,0,NULL,'2013-01-01'),
(31,31,0,0,NULL,'2013-01-01'),
(32,32,0,0,NULL,'2013-01-01'),
(33,33,0,0,NULL,'2013-01-01'),
(34,34,0,0,NULL,'2013-01-01'),
(35,35,0,0,NULL,'2013-01-01'),
(36,36,0,0,NULL,'2013-01-01'),
(37,37,0,0,NULL,'2013-01-01'),
(38,38,0,0,NULL,'2013-01-01'),
(39,39,0,0,NULL,'2013-01-01'),
(40,40,0,0,NULL,'2013-01-01'),
(41,41,0,0,NULL,'2013-01-01'),
(42,42,0,0,NULL,'2013-01-01'),
(43,43,0,0,NULL,'2013-01-01'),
(44,44,0,0,NULL,'2013-01-01'),
(45,45,0,0,NULL,'2013-01-01'),
(46,46,0,0,NULL,'2013-01-01'),
(47,47,0,0,NULL,'2013-01-01'),
(48,48,0,0,NULL,'2013-01-01'),
(49,49,0,0,NULL,'2013-01-01'),
(50,50,0,0,NULL,'2013-01-01'),
(51,51,0,0,NULL,'2013-01-01'),
(52,52,0,0,NULL,'2013-01-01'),
(53,53,0,0,NULL,'2013-01-01'),
(54,54,0,0,NULL,'2013-01-01'),
(55,55,0,0,NULL,'2013-01-01'),
(56,56,0,0,NULL,'2013-01-01'),
(57,57,0,0,NULL,'2013-01-01'),
(58,58,0,0,NULL,'2013-01-01'),
(59,59,0,0,NULL,'2013-01-01'),
(60,60,0,0,NULL,'2013-01-01'),
(61,61,0,0,NULL,'2013-01-01'),
(62,62,0,0,NULL,'2013-01-01'),
(63,63,0,0,NULL,'2013-01-01'),
(64,64,0,0,NULL,'2013-01-01'),
(65,65,0,0,NULL,'2013-01-01'),
(66,66,0,0,NULL,'2013-01-01'),
(67,67,0,0,NULL,'2013-01-01'),
(68,68,0,0,NULL,'2013-01-01'),
(69,69,0,0,NULL,'2013-01-01'),
(70,70,0,0,NULL,'2013-01-01'),
(71,71,0,0,NULL,'2013-01-01'),
(72,72,0,0,NULL,'2013-01-01'),
(73,73,0,0,NULL,'2013-01-01'),
(74,74,0,0,NULL,'2013-01-01'),
(75,75,0,0,NULL,'2013-01-01'),
(76,76,0,0,NULL,'2013-01-01'),
(77,77,0,0,NULL,'2013-01-01'),
(78,78,0,0,NULL,'2013-01-01'),
(79,79,0,0,NULL,'2013-01-01'),
(80,80,0,0,NULL,'2013-01-01'),
(81,81,0,0,NULL,'2013-01-01'),
(82,82,0,0,NULL,'2013-01-01'),
(83,83,0,0,NULL,'2013-01-01'),
(84,84,0,0,NULL,'2013-01-01'),
(85,85,0,0,NULL,'2013-01-01'),
(86,86,0,0,NULL,'2013-01-01'),
(87,87,0,0,NULL,'2013-01-01'),
(88,88,0,0,NULL,'2013-01-01'),
(89,89,0,0,NULL,'2013-01-01'),
(90,90,0,0,NULL,'2013-01-01'),
(91,91,0,0,NULL,'2013-01-01'),
(92,92,0,0,NULL,'2013-01-01'),
(93,93,0,0,NULL,'2013-01-01'),
(94,94,0,0,NULL,'2013-01-01'),
(95,95,0,0,NULL,'2013-01-01'),
(96,96,0,0,NULL,'2013-01-01'),
(97,97,0,0,NULL,'2013-01-01'),
(98,98,0,0,NULL,'2013-01-01'),
(99,99,0,0,NULL,'2013-01-01'),
(100,100,0,0,NULL,'2013-01-01'),
(101,101,0,0,NULL,'2013-01-01'),
(102,102,0,0,NULL,'2013-01-01'),
(103,103,0,0,NULL,'2013-01-01'),
(104,104,0,0,NULL,'2013-01-01'),
(105,105,0,0,NULL,'2013-01-01'),
(106,106,0,0,NULL,'2013-01-01'),
(107,107,0,0,NULL,'2013-01-01'),
(108,108,0,0,NULL,'2013-01-01'),
(109,109,0,0,NULL,'2013-01-01'),
(110,110,0,0,NULL,'2013-01-01'),
(111,111,0,0,NULL,'2013-01-01'),
(112,112,0,0,NULL,'2013-01-01'),
(113,113,0,0,NULL,'2013-01-01'),
(114,114,0,0,NULL,'2013-01-01'),
(115,115,0,0,NULL,'2013-01-01'),
(116,116,0,0,NULL,'2013-01-01'),
(117,117,0,0,NULL,'2013-01-01'),
(118,118,0,0,NULL,'2013-01-01'),
(119,119,0,0,NULL,'2013-01-01'),
(120,120,0,0,NULL,'2013-01-01'),
(121,121,0,0,NULL,'2013-01-01'),
(122,122,0,0,NULL,'2013-01-01'),
(123,123,0,0,NULL,'2013-01-01'),
(124,124,0,0,NULL,'2013-01-01'),
(125,125,0,0,NULL,'2013-01-01'),
(126,126,0,0,NULL,'2013-01-01'),
(127,127,0,0,NULL,'2013-01-01'),
(128,128,0,0,NULL,'2013-01-01'),
(129,129,0,0,NULL,'2013-01-01'),
(130,130,0,0,NULL,'2013-01-01'),
(131,131,0,0,NULL,'2013-01-01'),
(132,132,0,0,NULL,'2013-01-01'),
(133,133,0,0,NULL,'2013-01-01'),
(134,134,0,0,NULL,'2013-01-01');


DELETE FROM units;

INSERT INTO units (name, base_unit, factor, type) VALUES
('Stck',NULL,0.00000,'dimension'),
('mg',NULL,0.00000,'dimension'),
('g','mg',1000.00000,'dimension'),
('kg','g',1000.00000,'dimension'),
('t','kg',1000.00000,'dimension'),
('ml',NULL,0.00000,'dimension'),
('L','ml',1000.00000,'dimension'),
('pauschal',NULL,0.00000,'service'),
('min',NULL,0.00000,'service'),
('Std','min',60.00000,'service'),
('Tag','Std',8.00000,'service'),
('Wo',NULL,0.00000,'service'),
('Mt','Wo',4.00000,'service'),
('Jahr','Mt',12.00000,'service');

