Revision 3774d83b
Von Moritz Bunkus vor mehr als 11 Jahren hinzugefügt
| sql/Austria-chart.sql | ||
|---|---|---|
| 1 |
-- Kontoplan f?r ?sterreich
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|
| 1 |
-- Kontoplan für Österreich
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|
| 2 | 2 |
-- Ferdinand Gassauer, Tue, 5 Feb 2002 |
| 3 | 3 |
-- checked and completed, Thu, 7 Feb 2002, Dieter Simader |
| 4 | 4 |
-- |
| 5 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN F?R INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A','');
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| 5 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0000','AUFWENDUNGEN FÜR INGANGSETZEN UND ERWEITERN DES BETRIEBES','H','00','A','');
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| 6 | 6 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0010','Firmenwert','A','015','A','AP_amount');
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| 7 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERM?GENSGEGENST?NDE','H','01','A','');
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| 7 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0100','IMMATERIELLE VERMÖGENSGEGENSTÄNDE','H','01','A','');
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|
| 8 | 8 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0110','Rechte','A','011','A','AP_amount');
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| 9 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDST?CKE','H','02-03','A','');
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| 10 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundst?cke','A','020','A','AP_amount');
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| 11 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundst?cke','A','021','A','AP_amount');
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| 12 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0229','kum. Abschreibung bebaute Grundst?cke','A','039','A','');
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| 9 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0200','GRUNDSTÜCKE','H','02-03','A','');
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| 10 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundstücke','A','020','A','AP_amount');
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| 11 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundstücke','A','021','A','AP_amount');
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| 12 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0229','kum. Abschreibung bebaute Grundstücke','A','039','A','');
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| 13 | 13 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0400','MASCHINEN','H','04-05','A','');
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| 14 | 14 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0410','Maschinen','A','041','A','AP_amount');
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| 15 | 15 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0419','kum. Abschreibung Maschinen','A','069','A','');
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| 16 | 16 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0500','FAHRZEUGE','H','06','A','');
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| 17 | 17 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0510','Fahrzeuge','A','063','A','AP_amount');
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| 18 | 18 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0519','kum. Abschreibung Fahrzeuge','A','069','A','');
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| 19 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCH?FTSAUSSTATTUNG','H','06','A','');
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| 20 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','B?roeinrichtungen','A','066','A','AP_amount');
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| 21 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0625','kum. Abschreibung Betriebs- und Gesch?ftsausstattung','A','069','A','');
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| 19 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCHÄFTSAUSSTATTUNG','H','06','A','');
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| 20 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','Büroeinrichtungen','A','066','A','AP_amount');
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| 21 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0625','kum. Abschreibung Betriebs- und Geschäftsausstattung','A','069','A','');
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|
| 22 | 22 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0700','GELEISTETE ANZAHLUNGEN','H','07','A','');
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| 23 | 23 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0800','FINANZANLAGEN','H','08-09','A','');
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| 24 | 24 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0810','Beteiligungen','A','081','A','AP_amount');
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| 25 | 25 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0820','Wertpapiere','A','080','A','AP_amount');
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| 26 | 26 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100','ROHSTOFFE','H','1','A','');
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| 27 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Vorr?te - Rohstoffe','A','110-119','A','IC');
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| 27 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','Vorräte - Rohstoffe','A','110-119','A','IC');
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| 28 | 28 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','BEZOGENE TEILE','H','1','A','');
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| 29 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','Vorr?te - bezogene Teile','A','120-129','A','IC');
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| 29 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','Vorräte - bezogene Teile','A','120-129','A','IC');
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| 30 | 30 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300','HILFS- UND BETRIEBSSTOFFE','H','1','A','');
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| 31 | 31 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1320','Hilfsstoffe','A','130-134','A','IC');
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| 32 | 32 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1350','Betriebssstoffe','A','135-139','A','IC');
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| 33 | 33 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400','UNFERTIGE ERZEUGNISSE','H','1','A','');
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| 34 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Vorr?te - unfertige Erzeugnisse','A','140-149','A','IC');
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| 34 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','Vorräte - unfertige Erzeugnisse','A','140-149','A','IC');
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| 35 | 35 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','FERTIGE ERZEUGNISSE','H','1','A','');
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| 36 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Vorr?te - Hardware','A','150-159','A','IC');
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| 37 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorr?te - Software','A','150-159','A','IC');
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| 38 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorr?te - Ersatzteile','A','150-159','A','IC');
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| 36 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Vorräte - Hardware','A','150-159','A','IC');
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| 37 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorräte - Software','A','150-159','A','IC');
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| 38 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorräte - Ersatzteile','A','150-159','A','IC');
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| 39 | 39 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1600','WAREN','H','1','A','');
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| 40 | 40 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1700','NOCH NICHT ABGERECHNETE LEISTUNGEN','H','1','A','');
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| 41 | 41 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','GELEISTETE ANZAHLUNGEN','H','1','A','');
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| ... | ... | |
| 48 | 48 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500','FORDERUNGEN AUS ABGABENVERRECHNUNG','H','2','A','');
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| 49 | 49 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2520','sonstige Forderungen aus Abgebenverrechnung','A','25','A','AP_amount');
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| 50 | 50 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','WERTPAPIERE UND ANTEILE','H','2','A','');
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| 51 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere Umlaufverm?gen','A','26','A','AP_amount');
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| 51 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere Umlaufvermögen','A','26','A','AP_amount');
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| 52 | 52 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2700','KASSABESTAND','H','2','A','');
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| 53 | 53 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2701','Kassa','A','27-28','A','AR_paid:AP_paid');
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| 54 | 54 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800','SCHECKS, GUTHABEN BEI KREDITINSTITUTEN','H','2','A','');
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| ... | ... | |
| 56 | 56 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2820','Bankguthaben','A','280-288','A','AR_paid:AP_paid');
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| 57 | 57 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100','LANGFRISTIGE VERBINDLICHKEITEN','H','3','L','');
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| 58 | 58 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3110','Bank Verbindlichkeiten','A','31','L','');
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| 59 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von Eigent?mern','A','310','L','AP_paid');
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| 59 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von Eigentümern','A','310','L','AP_paid');
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| 60 | 60 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','VERBINDLICHKEITEN AUS LIEFERUNGEN UND LEISTUNGEN','H','33','L','');
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| 61 | 61 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3310','Verbindlichkeiten aus Lieferungen und Leistungen','A','330-335','L','AP');
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| 62 | 62 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','VERBINDLICHKEITEN FINANZAMT','H','35','L','');
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| 63 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung K?rperschaftssteuer','A','350-359','L','');
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| 63 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung Körperschaftssteuer','A','350-359','L','');
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| 64 | 64 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3520','Finanzamt Verrechnung Umsatzsteuer','A','350-359','L','');
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| 65 | 65 |
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');
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| 66 | 66 |
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');
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| ... | ... | |
| 73 | 73 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Verkauf - Software ','A','40-44','I','AR_amount:IC_sale');
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| 74 | 74 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Verkauf - Ersatzteile','A','40-44','I','AR_amount:IC_sale');
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| 75 | 75 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','UMSATZ BERATUNG','H','4','I','');
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| 76 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Erl?se Beratung','A','40-44','I','AR_amount:IC_income');
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| 77 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erl?se Programmierung','A','40-44','I','AR_amount:IC_income');
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| 78 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERL?SE','H','4','I','');
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| 79 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterl?se','A','46-49','I','IC_income');
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| 76 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Erlöse Beratung','A','40-44','I','AR_amount:IC_income');
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| 77 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erlöse Programmierung','A','40-44','I','AR_amount:IC_income');
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| 78 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERLÖSE','H','4','I','');
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| 79 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterlöse','A','46-49','I','IC_income');
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| 80 | 80 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','WARENEINSATZ','H','5','E','');
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| 81 | 81 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Wareneinsatz / Hardware','A','500-509','E','AP_amount:IC_cogs');
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| 82 | 82 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','Wareneinsatz / Software','A','500-509','E','AP_amount:IC_cogs');
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| ... | ... | |
| 93 | 93 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6710','freiwilliger Sozialaufwand','A','660-665','E','');
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| 94 | 94 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000','ABSCHREIBUNGEN','H','7','E','');
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| 95 | 95 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7010','Abschreibungen','A','700','E','');
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| 96 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige Wirtschaftsg?ter','A','701-708','E','AP_amount');
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| 96 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige Wirtschaftsgüter','A','701-708','E','AP_amount');
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| 97 | 97 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100','SONSTIGE STEUERN','H','71','E','');
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| 98 | 98 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7110','Ertragssteuern','A','710-719','E','');
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| 99 | 99 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7120','Grundsteuern','A','710-719','E','');
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| ... | ... | |
| 106 | 106 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7411','Lizenzen','A','748-749','E','AP_amount');
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| 107 | 107 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7600','VERWALTUNGSKOSTEN','H','76','E','');
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| 108 | 108 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7610','Beratungsaufwand','A','775-776','E','AP_amount');
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| 109 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','B?romaterialien','A','760','E','AP_amount');
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| 109 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','Büromaterialien','A','760','E','AP_amount');
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| 110 | 110 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7615','Werbung und Marketing','A','765-768','E','AP_amount');
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| 111 | 111 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7620','uneinbringliche Forderungen','A','799','E','');
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| 112 | 112 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7630','Telephonkosten','A','738-739','E','AP_amount');
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| 113 | 113 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7631','Internetkosten','A','738-739','E','AP_amount:IC_expense');
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| 114 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und Repr?sentationsaufwand','A','734-735','E','');
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| 115 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgeb?hren','A','748-749','E','AP_amount');
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| 114 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und Repräsentationsaufwand','A','734-735','E','');
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| 115 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgebühren','A','748-749','E','AP_amount');
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|
| 116 | 116 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7700','VERSICHERUNGEN','H','77-78','E','');
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| 117 | 117 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7710','Versicherung','A','770-774','E','AP_amount');
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| 118 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTR?GE UND FINANZAUFWENDUNGEN','H','8','L','');
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| 119 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Geb?hren','A','80-83','E','');
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| 120 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTR?GE','H','8','I','');
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| 121 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Ertr?ge aus Beteiligungen','A','800-804','I','');
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| 118 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000','FINANZERTRÄGE UND FINANZAUFWENDUNGEN','H','8','L','');
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| 119 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Gebühren','A','80-83','E','');
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| 120 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTRÄGE','H','8','I','');
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| 121 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Erträge aus Beteiligungen','A','800-804','I','');
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| 122 | 122 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9000','KAPITAL','H','9','Q','');
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| 123 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, Gesch?ftsanteile','A','900-918','Q','');
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| 123 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, Geschäftsanteile','A','900-918','Q','');
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|
| 124 | 124 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9020','nicht einbezahltes Kapital','A','919','Q','');
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| 125 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALR?CKLAGEN','H','9','Q','');
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| 126 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie R?cklage','A','920-929','Q','');
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|
| 125 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200','KAPITALRÜCKLAGEN','H','9','Q','');
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|
| 126 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie Rücklage','A','920-929','Q','');
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|
| 127 | 127 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300','GEWINN','H','939','Q','');
|
| 128 | 128 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9310','Gewinnvortrag Vorjahr','A','980','Q','');
|
| 129 | 129 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9320','Jahresgewinn','A','985','Q','');
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| 130 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','R?CKSTELLUNGEN','H','3','L','');
|
|
| 131 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsr?ckstellung','A','300','L','');
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|
| 132 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsr?ckstellung','A','304-309','L','');
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|
| 130 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400','RÜCKSTELLUNGEN','H','3','L','');
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|
| 131 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsrückstellung','A','300','L','');
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|
| 132 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsrückstellung','A','304-309','L','');
|
|
| 133 | 133 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700','EINLAGEN STILLER GESELLSCHAFTER','H','9','Q','');
|
| 134 | 134 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9800','EB,SB,G+V KONTEN','H','9','Q','');
|
| 135 | 135 |
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4640','Devisengewinne','A','80-83','I','');
|
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