X-Git-Url: http://wagnertech.de/gitweb/gitweb.cgi/mfinanz.git/blobdiff_plain/d319704a66e9be64da837ccea10af6774c2b0838..b8b112a39bd601b0bc717646d78de470631da22a:/sql/Austria-chart.sql

diff --git a/sql/Austria-chart.sql b/sql/Austria-chart.sql
index 85810c549..255d86642 100644
--- a/sql/Austria-chart.sql
+++ b/sql/Austria-chart.sql
@@ -1,41 +1,41 @@
--- Kontoplan für Österreich
+-- Kontoplan fÃ¼r Ãsterreich
 -- Ferdinand Gassauer, Tue, 5 Feb 2002
 -- checked and completed, Thu, 7 Feb 2002, Dieter Simader
 --
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN FÜR INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN FÃR INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0010','Firmenwert','A','015','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERMÖGENSGEGENSTÄNDE','H','01','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERMÃGENSGEGENSTÃNDE','H','01','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0110','Rechte','A','011','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDSTÜCKE','H','02-03','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundstücke','A','020','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundstücke','A','021','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0229','kum. Abschreibung bebaute Grundstücke','A','039','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDSTÃCKE','H','02-03','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute GrundstÃ¼cke','A','020','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute GrundstÃ¼cke','A','021','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0229','kum. Abschreibung bebaute GrundstÃ¼cke','A','039','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0400','MASCHINEN','H','04-05','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0410','Maschinen','A','041','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0419','kum. Abschreibung Maschinen','A','069','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','FAHRZEUGE','H','06','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0510','Fahrzeuge','A','063','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0519','kum. Abschreibung Fahrzeuge','A','069','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCHÄFTSAUSSTATTUNG','H','06','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','Büroeinrichtungen','A','066','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0625','kum. Abschreibung Betriebs- und Geschäftsausstattung','A','069','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCHÃFTSAUSSTATTUNG','H','06','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','BÃ¼roeinrichtungen','A','066','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0625','kum. Abschreibung Betriebs- und GeschÃ¤ftsausstattung','A','069','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0700','GELEISTETE ANZAHLUNGEN','H','07','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0800','FINANZANLAGEN','H','08-09','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0810','Beteiligungen','A','081','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0820','Wertpapiere','A','080','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','ROHSTOFFE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Vorräte - Rohstoffe','A','110-119','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','VorrÃ¤te - Rohstoffe','A','110-119','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','BEZOGENE TEILE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','Vorräte - bezogene Teile','A','120-129','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','VorrÃ¤te - bezogene Teile','A','120-129','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','HILFS- UND BETRIEBSSTOFFE','H','1','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1320','Hilfsstoffe','A','130-134','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350','Betriebssstoffe','A','135-139','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','UNFERTIGE ERZEUGNISSE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Vorräte - unfertige Erzeugnisse','A','140-149','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','VorrÃ¤te - unfertige Erzeugnisse','A','140-149','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','FERTIGE ERZEUGNISSE','H','1','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Vorräte - Hardware','A','150-159','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorräte - Software','A','150-159','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorräte - Ersatzteile','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','VorrÃ¤te - Hardware','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','VorrÃ¤te - Software','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','VorrÃ¤te - Ersatzteile','A','150-159','A','IC');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','WAREN','H','1','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','NOCH NICHT ABGERECHNETE LEISTUNGEN','H','1','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','GELEISTETE ANZAHLUNGEN','H','1','A','');
@@ -48,7 +48,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500','FORDERUNGEN AUS ABGABENVERRECHNUNG','H','2','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2520','sonstige Forderungen aus Abgebenverrechnung','A','25','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','WERTPAPIERE UND ANTEILE','H','2','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere Umlaufvermögen','A','26','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere UmlaufvermÃ¶gen','A','26','A','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2700','KASSABESTAND','H','2','A','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2701','Kassa','A','27-28','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800','SCHECKS, GUTHABEN BEI KREDITINSTITUTEN','H','2','A','');
@@ -56,27 +56,27 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2820','Bankguthaben','A','280-288','A','AR_paid:AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','LANGFRISTIGE VERBINDLICHKEITEN','H','3','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3110','Bank Verbindlichkeiten','A','31','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von Eigentümern','A','310','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von EigentÃ¼mern','A','310','L','AP_paid');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','VERBINDLICHKEITEN AUS LIEFERUNGEN UND LEISTUNGEN','H','33','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Verbindlichkeiten aus Lieferungen und Leistungen','A','330-335','L','AP');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','VERBINDLICHKEITEN FINANZAMT','H','35','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung Körperschaftssteuer','A','350-359','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung KÃ¶rperschaftssteuer','A','350-359','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3520','Finanzamt Verrechnung Umsatzsteuer','A','350-359','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3530','Mehrwertsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3531','Mehrwertsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3532','Mehrwertsteuer 20%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3540','Vorsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3541','Vorsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3542','Vorsteuer 20%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3530','Mehrwertsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3531','Mehrwertsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3532','Mehrwertsteuer 20%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3540','Vorsteuer 0%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3541','Vorsteuer 10%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3542','Vorsteuer 20%','A','350-359','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','UMSATZ','H','4','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Verkauf - Hardware','A','40-44','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Verkauf - Software ','A','40-44','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Verkauf - Ersatzteile','A','40-44','I','AR_amount:IC_sale');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','UMSATZ BERATUNG','H','4','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Erlöse Beratung','A','40-44','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erlöse Programmierung','A','40-44','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERLÖSE','H','4','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterlöse','A','46-49','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','ErlÃ¶se Beratung','A','40-44','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','ErlÃ¶se Programmierung','A','40-44','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERLÃSE','H','4','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','FrachterlÃ¶se','A','46-49','I','IC_income');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','WARENEINSATZ','H','5','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Wareneinsatz / Hardware','A','500-509','E','AP_amount:IC_cogs');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Wareneinsatz / Software','A','500-509','E','AP_amount:IC_cogs');
@@ -93,7 +93,7 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','freiwilliger Sozialaufwand','A','660-665','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','ABSCHREIBUNGEN','H','7','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','Abschreibungen','A','700','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige Wirtschaftsgüter','A','701-708','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige WirtschaftsgÃ¼ter','A','701-708','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100','SONSTIGE STEUERN','H','71','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7110','Ertragssteuern','A','710-719','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7120','Grundsteuern','A','710-719','E','');
@@ -106,30 +106,30 @@ insert into chart (accno,description,charttype,gifi_accno,category,link) values
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7411','Lizenzen','A','748-749','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600','VERWALTUNGSKOSTEN','H','76','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Beratungsaufwand','A','775-776','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','Büromaterialien','A','760','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','BÃ¼romaterialien','A','760','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7615','Werbung und Marketing','A','765-768','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7620','uneinbringliche Forderungen','A','799','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7630','Telephonkosten','A','738-739','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7631','Internetkosten','A','738-739','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und Repräsentationsaufwand','A','734-735','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgebühren','A','748-749','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und ReprÃ¤sentationsaufwand','A','734-735','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','RegistrierungsgebÃ¼hren','A','748-749','E','AP_amount');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7700','VERSICHERUNGEN','H','77-78','E','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7710','Versicherung','A','770-774','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTRÄGE UND FINANZAUFWENDUNGEN','H','8','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Gebühren','A','80-83','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTRÄGE','H','8','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Erträge aus Beteiligungen','A','800-804','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTRÃGE UND FINANZAUFWENDUNGEN','H','8','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und GebÃ¼hren','A','80-83','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTRÃGE','H','8','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','ErtrÃ¤ge aus Beteiligungen','A','800-804','I','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9000','KAPITAL','H','9','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, Geschäftsanteile','A','900-918','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, GeschÃ¤ftsanteile','A','900-918','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9020','nicht einbezahltes Kapital','A','919','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALRÜCKLAGEN','H','9','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie Rücklage','A','920-929','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALRÃCKLAGEN','H','9','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie RÃ¼cklage','A','920-929','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','GEWINN','H','939','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Gewinnvortrag Vorjahr','A','980','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Jahresgewinn','A','985','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','RÜCKSTELLUNGEN','H','3','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsrückstellung','A','300','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsrückstellung','A','304-309','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','RÃCKSTELLUNGEN','H','3','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','AbfertigungsrÃ¼ckstellung','A','300','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','UrlaubsrÃ¼ckstellung','A','304-309','L','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','EINLAGEN STILLER GESELLSCHAFTER','H','9','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9800','EB,SB,G+V KONTEN','H','9','Q','');
 insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4640','Devisengewinne','A','80-83','I','');
