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-- DATEV SKR04
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-- IT Systems Service http://www.itsystemsservice.de
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--
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INSERT INTO gifi (accno,description) VALUES ('0135', 'EDV-Software');
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INSERT INTO gifi (accno,description) VALUES ('0150', 'Gesch?fts- oder Firmenwert');
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INSERT INTO gifi (accno,description) VALUES ('0240', 'Gesch?ftsbauten');
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INSERT INTO gifi (accno,description) VALUES ('0400', 'Techn.Anlagen und Maschinen');
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INSERT INTO gifi (accno,description) VALUES ('0440', 'Maschinen');
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INSERT INTO gifi (accno,description) VALUES ('0500', 'Betriebs- und Gesch?ftsausstattung');
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INSERT INTO gifi (accno,description) VALUES ('0510', 'Andere Anlagen');
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INSERT INTO gifi (accno,description) VALUES ('0520', 'PKW');
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INSERT INTO gifi (accno,description) VALUES ('0560', 'Sonst.Transportmittel');
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INSERT INTO gifi (accno,description) VALUES ('0620', 'Werkzeuge');
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INSERT INTO gifi (accno,description) VALUES ('0640', 'Ladeneinrichtung');
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INSERT INTO gifi (accno,description) VALUES ('0650', 'B?roeinrichtung');
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INSERT INTO gifi (accno,description) VALUES ('0670', 'Geringwertige Wirtschaftsg. b. 410 Euro');
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INSERT INTO gifi (accno,description) VALUES ('1000', 'Roh,-Hilfs,-und Betriebsstoffe');
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INSERT INTO gifi (accno,description) VALUES ('1140', 'Waren');
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INSERT INTO gifi (accno,description) VALUES ('1200', 'Ford. aus Lieferungen und Leistungen');
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INSERT INTO gifi (accno,description) VALUES ('1215', 'Ford.a.LuL z.allg.USt-Satz');
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INSERT INTO gifi (accno,description) VALUES ('1216', 'Ford.a.LuL z.erm.USt.-Satz (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('1217', 'Ford.a.steuerfr.od.nicht steuerb.LuL (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('1218', 'Ford.a.LuL gem.?24UStG(E?R)');
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INSERT INTO gifi (accno,description) VALUES ('1219', 'Gegenkto. bei Aufteil.d.Ford.n.Steuers.(E?R)');
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INSERT INTO gifi (accno,description) VALUES ('1220', 'Ford.n.?11(1)2EStG f.?4/3 EStG');
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INSERT INTO gifi (accno,description) VALUES ('1248', 'Pauschalwertbe.z.Ford.bis1J.');
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INSERT INTO gifi (accno,description) VALUES ('1249', 'Pauschalwertbe.z.Ford.ueb1J.');
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INSERT INTO gifi (accno,description) VALUES ('1370', 'Durchlaufende Posten');
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INSERT INTO gifi (accno,description) VALUES ('1374', 'Fremdgeld');
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INSERT INTO gifi (accno,description) VALUES ('1400', 'Abziehbare Vorsteuer');
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INSERT INTO gifi (accno,description) VALUES ('1401', 'Abziebare Vorsteuer 7%');
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INSERT INTO gifi (accno,description) VALUES ('1402', 'Abziehbare Vorsteuer aus EG-Erwerb');
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INSERT INTO gifi (accno,description) VALUES ('1403', 'Abziehbare Vorsteuer aus EG-Erwerb 16%');
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INSERT INTO gifi (accno,description) VALUES ('1405', 'Abziehbare Vorsteuer 16%');
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INSERT INTO gifi (accno,description) VALUES ('1407', 'Abziehb.Vorst.n.allgem.Durchschnittss?tzen UStVA Kz.63');
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INSERT INTO gifi (accno,description) VALUES ('1408', 'Abziehbare Vorsteuer n.?13b UStG');
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INSERT INTO gifi (accno,description) VALUES ('1409', 'Abziehbare Vorsteuer n.?13b UStG 16%');
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INSERT INTO gifi (accno,description) VALUES ('1433', 'Bezahlte Einfuhrumsatzsteuer');
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INSERT INTO gifi (accno,description) VALUES ('1460', 'Geldtransit');
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INSERT INTO gifi (accno,description) VALUES ('1480', 'Gegenkonto Vorsteuer ?4/3 EStG');
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INSERT INTO gifi (accno,description) VALUES ('1481', 'Aufl?sung Vorst.a.Vorjahr ?4/3 EStG');
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INSERT INTO gifi (accno,description) VALUES ('1482', 'Vorst.aus Investitionen ?4/3 EStG');
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INSERT INTO gifi (accno,description) VALUES ('1484', 'abziehb.VorSt EU-Erwerb Neufzg.b.Lief. o. USt.Ident.Nr');
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INSERT INTO gifi (accno,description) VALUES ('1600', 'Kasse');
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INSERT INTO gifi (accno,description) VALUES ('1800', 'Bank');
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INSERT INTO gifi (accno,description) VALUES ('2100', 'Privatentnahmen allgemein');
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INSERT INTO gifi (accno,description) VALUES ('2150', 'Privatsteuern');
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INSERT INTO gifi (accno,description) VALUES ('2180', 'Privateinlagen');
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INSERT INTO gifi (accno,description) VALUES ('2200', 'Sonderausgaben beschr?nkt abzugsf?hig');
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INSERT INTO gifi (accno,description) VALUES ('2230', 'Sonderausgaben unbeschr. abzugsf?hig');
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INSERT INTO gifi (accno,description) VALUES ('2250', 'Zuwendungen, Spenden');
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INSERT INTO gifi (accno,description) VALUES ('2953', 'Satzungsm.R?cklagen 0% Vorbelast.EK02');
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INSERT INTO gifi (accno,description) VALUES ('3150', 'Verbindl.gegen?ber Kreditinstituten');
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INSERT INTO gifi (accno,description) VALUES ('3151', '- Restlaufzeit b.1 Jahr');
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INSERT INTO gifi (accno,description) VALUES ('3160', '- Restlaufzeit 1 bis 5 Jahre');
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INSERT INTO gifi (accno,description) VALUES ('3170', '- Restlaufzeit gr?sser als 5 Jahre');
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INSERT INTO gifi (accno,description) VALUES ('3300', 'Verbindlichkeiten aus Lief.u.Leist.');
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INSERT INTO gifi (accno,description) VALUES ('3305', 'Vblk.a.LuL z.allg.Umsatzsteuersatz (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('3306', 'Vblk.a.LuL zum erm.Umsatzsteuersatz (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('3307', 'Vblk.a.LuL ohne Vorsteuer (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('3309', 'Gegenkonto 1605-1607 b.Aufteilung d.Vblk.n.Steuers.(E?R)');
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INSERT INTO gifi (accno,description) VALUES ('3800', 'Umsatzsteuer');
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INSERT INTO gifi (accno,description) VALUES ('3801', 'Umsatzsteuer 7%');
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INSERT INTO gifi (accno,description) VALUES ('3802', 'Umsatzsteuer aus EG-Erwerb');
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INSERT INTO gifi (accno,description) VALUES ('3803', 'Umsatzsteuer aus EG-Erwerb 16%');
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INSERT INTO gifi (accno,description) VALUES ('3805', 'Umsatzsteuer 16%');
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INSERT INTO gifi (accno,description) VALUES ('3817', 'Umsatzsteuer a.i.anderen EG-Land stpfl.Lieferungen');
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INSERT INTO gifi (accno,description) VALUES ('3820', 'Umsatzsteuer-Vorauszahlungen');
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INSERT INTO gifi (accno,description) VALUES ('3830', 'Umsatzsteuer-Vorauszahlungen 1/11');
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INSERT INTO gifi (accno,description) VALUES ('3833', 'Umsatzsteuer n.?13b UStG');
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INSERT INTO gifi (accno,description) VALUES ('3841', 'Umsatzsteuer Vorjahr');
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INSERT INTO gifi (accno,description) VALUES ('3845', 'Umsatzsteuer fr?here Jahre');
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INSERT INTO gifi (accno,description) VALUES ('4110', 'Sonstige steuerfreie Ums?tze Inland');
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INSERT INTO gifi (accno,description) VALUES ('4120', 'Steuerfreie Ums?tze ?4Nr.1a UstG');
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INSERT INTO gifi (accno,description) VALUES ('4125', 'Steuerfrei innergem. Lieferungen ?41bUStG');
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INSERT INTO gifi (accno,description) VALUES ('4130', 'Liefe.d.1.Abnehm.bei innergem.Dreiecksg ?25b2UStG');
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INSERT INTO gifi (accno,description) VALUES ('4135', 'Steuerfr.innergem.Lief.v.Neufahrz.an Abn.o.USt-Ident-Nr.');
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INSERT INTO gifi (accno,description) VALUES ('4140', 'Steuerfreie Ums?tze Offshore usw.');
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INSERT INTO gifi (accno,description) VALUES ('4150', 'Sonstige steuerfreie Ums?tze ?42-7UStG');
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INSERT INTO gifi (accno,description) VALUES ('4180', 'Erl?se,die mit den Durchschnittss?tzen d.?24UStG vers.werd.');
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INSERT INTO gifi (accno,description) VALUES ('4185', 'Erl?se als Kleinunternehmer i.S.d.?19(1)UStG');
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INSERT INTO gifi (accno,description) VALUES ('4200', 'Erl?se');
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INSERT INTO gifi (accno,description) VALUES ('4300', 'Erl?se 7%USt');
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INSERT INTO gifi (accno,description) VALUES ('4310', 'Erl?se Inland stpfl. EG-Lieferung7%');
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INSERT INTO gifi (accno,description) VALUES ('4315', 'Erl?s Inland stpfl.EG-Lieferung 16%');
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INSERT INTO gifi (accno,description) VALUES ('4320', 'Erl?se aus im and.EG-Land steuerpfl.Lieferungen');
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INSERT INTO gifi (accno,description) VALUES ('4400', 'Erl?se 16% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4500', 'Provisionserl?se');
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INSERT INTO gifi (accno,description) VALUES ('4504', 'Provisionserl?se,steuerfrei (?4Nr.8ff.UStG)');
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INSERT INTO gifi (accno,description) VALUES ('4505', 'Provisionserl?se,steuerfrei (?4Nr.5UStG)');
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INSERT INTO gifi (accno,description) VALUES ('4506', 'Provisionserl?se 7% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4508', 'Provisionserl?se 16% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4510', 'Erl?se Abfallverwertung');
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INSERT INTO gifi (accno,description) VALUES ('4520', 'Erl?s Leergut');
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INSERT INTO gifi (accno,description) VALUES ('4580', 'Erl?se zum allg.Umsatzsteuersatz (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('4581', 'Erl?se zum erm?.Umsatzsteuersatz (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('4582', 'Erl?se steuerfrei u.nicht steuerbar (E?R)');
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INSERT INTO gifi (accno,description) VALUES ('4589', 'Gegenkonto 8580-8582 b.Aufteilung d.Erl?se n.Steuers?tzen(E?R)');
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INSERT INTO gifi (accno,description) VALUES ('4600', 'Unentgeldliche Wertabgaben');
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INSERT INTO gifi (accno,description) VALUES ('4605', 'Entnahme v. Gegenst.o.USt.');
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INSERT INTO gifi (accno,description) VALUES ('4610', 'Entnah.d.Untern.f.Zwecke ausserh.d.Untern.7%USt');
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INSERT INTO gifi (accno,description) VALUES ('4619', 'Entnahme durch den Untern.f.Zwecke au?erhalb d.Untern.(Waren)o.USt');
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INSERT INTO gifi (accno,description) VALUES ('4620', 'Entnahme des Untern.f.Zwecke ausserh.d.Untern 16%(Waren)');
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INSERT INTO gifi (accno,description) VALUES ('4630', 'Verwendung v.Gegenst.f.Zwecke au?erhalb d.Unternehmens 7% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4639', 'Verwendung v.Gegenst?nden f.Zwecke au?erhalb d.Untern.o.USt.');
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INSERT INTO gifi (accno,description) VALUES ('4640', 'Verw.v.Gegens.f.Zwecke ausserh.d.Untern.16%USt.');
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INSERT INTO gifi (accno,description) VALUES ('4645', 'Verwend.v.Gegenst.f.Zwecke au?erh.d.Untern.16%USt(Kfz-Nutzung)');
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INSERT INTO gifi (accno,description) VALUES ('4646', 'Verwend.f.Gegenst.f.Zwecke au?erh.d.Untern.16%USt(Telefonnutzung)');
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INSERT INTO gifi (accno,description) VALUES ('4660', 'Unentgeldl.Erbring.sons.Leis.16%USt');
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INSERT INTO gifi (accno,description) VALUES ('4670', 'Unentgeltl.Zuw.v Waren 7% Ust');
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INSERT INTO gifi (accno,description) VALUES ('4679', 'Unentgeltl.Zuwendung v.Waren o.USt.');
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INSERT INTO gifi (accno,description) VALUES ('4680', 'Unentgeltl.Zuw.von Waren 16% Ust');
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INSERT INTO gifi (accno,description) VALUES ('4686', 'Unentgeltl.Zuwend.v.Gegens. 16% Ust');
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INSERT INTO gifi (accno,description) VALUES ('4689', 'Unentgeldl.Zuw.v.Gegens.ohne Ust');
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INSERT INTO gifi (accno,description) VALUES ('4690', 'Nicht steuerbare Ums?tze');
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INSERT INTO gifi (accno,description) VALUES ('4695', 'Umsatzsteuerverg?tungen');
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INSERT INTO gifi (accno,description) VALUES ('4700', 'Erl?sschm?lerungen');
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INSERT INTO gifi (accno,description) VALUES ('4705', 'Erl?sschm?lerungen aus steuerfr.Ums?tzen ?4 Nr.1a UStG');
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INSERT INTO gifi (accno,description) VALUES ('4710', 'Erl?sschm?lerung 7% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4720', 'Erl?sschm?lerung 16% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4724', 'Erl?sschm?ler.a.stfrei.IG Lieferung');
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INSERT INTO gifi (accno,description) VALUES ('4725', 'Erl?sschm?.Inl.stpfl.EG-Lief. 7%USt');
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INSERT INTO gifi (accno,description) VALUES ('4726', 'Erl?sschm?.Inl.stpfl.EG-Lief.16%USt');
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INSERT INTO gifi (accno,description) VALUES ('4727', 'Erl?sschm?.and.EG Land stpfl.Liefer');
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INSERT INTO gifi (accno,description) VALUES ('4729', 'Erl?sschm?lerungen aus im Inland steuerpfl.EG-Lief.15% USt');
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INSERT INTO gifi (accno,description) VALUES ('4731', 'Gew?hrte Skonti 7% USt');
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INSERT INTO gifi (accno,description) VALUES ('4735', 'Gew?hrte Skonti 16% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4750', 'Gew?hrte Boni 7% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4760', 'Gew?hrte Boni 16% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4780', 'Gew?hrte Rabatte 7% USt.');
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INSERT INTO gifi (accno,description) VALUES ('4790', 'Gew?hrte Rabatte 16% Ust.');
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INSERT INTO gifi (accno,description) VALUES ('4800', 'Bestandsver?.fertige Erzeugnisse');
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INSERT INTO gifi (accno,description) VALUES ('4810', 'Bestandsver?nderung-unfertige Erzeu');
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INSERT INTO gifi (accno,description) VALUES ('4815', 'Bestandsver?nderung-unfertige Leist');
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INSERT INTO gifi (accno,description) VALUES ('4820', 'Andere aktivierte Eigenleistungen');
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INSERT INTO gifi (accno,description) VALUES ('4830', 'Sonstige Ertr?ge');
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INSERT INTO gifi (accno,description) VALUES ('4835', 'Sonstige Erl?se betriebl.u.regelm??');
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INSERT INTO gifi (accno,description) VALUES ('4837', 'Betriebsfremde Ertr?ge nichtau?erorden');
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|
INSERT INTO gifi (accno,description) VALUES ('4840', 'Ertr?ge aus Kursdifferenzen');
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INSERT INTO gifi (accno,description) VALUES ('4844', 'Erl?se a.Verk.Sachanlagen steuerfrei?4Nr.1aUStG(b.Buchverlust)');
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INSERT INTO gifi (accno,description) VALUES ('4845', 'Erl?se aus Verk.Sachanlageverm?gen16% USt (bei Buchverlust)');
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INSERT INTO gifi (accno,description) VALUES ('4848', 'Erl?se a.Verk.Sachanlagen steuerfrei?4Nr.1bUStG(b.Buchverlust)');
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INSERT INTO gifi (accno,description) VALUES ('4849', 'Erl?se aus Anlagenverk?ufen');
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INSERT INTO gifi (accno,description) VALUES ('4860', 'Grundst?cksertr?ge');
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INSERT INTO gifi (accno,description) VALUES ('4900', 'Ertr?ge aus Abgang von AV-Gegenst?nden');
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|
INSERT INTO gifi (accno,description) VALUES ('4905', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm');
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INSERT INTO gifi (accno,description) VALUES ('4910', 'Ertrag a.d.Zuschreib.d.Anlageverm?g');
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|
INSERT INTO gifi (accno,description) VALUES ('4915', 'Ertr.a.Zuschreib.d.Umlaufverm?gens');
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|
INSERT INTO gifi (accno,description) VALUES ('4920', 'Ertr.a.Herabsetzung d.PWB zu Forderungen');
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|
INSERT INTO gifi (accno,description) VALUES ('4925', 'Ertr. aus abgeschriebenen Forderung');
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|
INSERT INTO gifi (accno,description) VALUES ('4930', 'Ertr.a.d.Aufl?sung v.R?ckstellungen');
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|
INSERT INTO gifi (accno,description) VALUES ('4934', 'Ertr?ge a.d.Aufl?sung v.SoPo m.R?cklageant.(Exitenzgr?ndungszusch.');
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|
INSERT INTO gifi (accno,description) VALUES ('4939', 'Ertr?ge Aufl. Sopo m.R.(Ansparafa)');
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INSERT INTO gifi (accno,description) VALUES ('4941', 'Sachbez?ge 7% Ust (Waren)');
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|
INSERT INTO gifi (accno,description) VALUES ('4945', 'Sachbez?ge 16% Ust (Waren)');
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INSERT INTO gifi (accno,description) VALUES ('4946', 'Verrechnete sons. Sachbez?ge keine Waren');
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|
INSERT INTO gifi (accno,description) VALUES ('4960', 'Periodenfremde Ertr?ge nicht au?ero');
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|
INSERT INTO gifi (accno,description) VALUES ('4970', 'Versicherungsentsch?digungen');
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|
INSERT INTO gifi (accno,description) VALUES ('4981', 'Steuerfr.Ertr?ge a.d.Aufl?s.v.SoPo m.R?cklageanteil');
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|
INSERT INTO gifi (accno,description) VALUES ('4982', 'Sonst.steuerfreie Betriebseinnahmen');
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|
INSERT INTO gifi (accno,description) VALUES ('5190', 'Energiestoffe (Fertigung)');
|
|
INSERT INTO gifi (accno,description) VALUES ('5300', 'Wareneingang 7% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5400', 'Wareneingang 16% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5420', 'Innergemein.Erwerb 7% VorSt u. Ust');
|
|
INSERT INTO gifi (accno,description) VALUES ('5425', 'Innergem.Erwerb 16% VorSt u. Ust');
|
|
INSERT INTO gifi (accno,description) VALUES ('5440', 'Innergem.Erwerb v.Neufahrz.v.Lief.o.USt.Identnr.16%VSt.u.16%USt.');
|
|
INSERT INTO gifi (accno,description) VALUES ('5550', 'Steuerfreier innergem.Erwerb');
|
|
INSERT INTO gifi (accno,description) VALUES ('5559', 'Steuerfreie Einfuhren');
|
|
INSERT INTO gifi (accno,description) VALUES ('5580', 'Wareneinkauf z.allg.Umsatzsteuersatz (E?R)');
|
|
INSERT INTO gifi (accno,description) VALUES ('5581', 'Wareneinkauf z.erm.Umsatzsteuersatz(E?R)');
|
|
INSERT INTO gifi (accno,description) VALUES ('5582', 'Wareneinkauf ohne Vorsteuerabzug(E?R)');
|
|
INSERT INTO gifi (accno,description) VALUES ('5589', 'Gegenkto.3580-3582 b.Aufteilung d.WE n.Steuers?tzen(E?R)');
|
|
INSERT INTO gifi (accno,description) VALUES ('5600', 'Nicht abziehbare Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5610', 'Nicht abziehb.Vorsteuer 7%');
|
|
INSERT INTO gifi (accno,description) VALUES ('5650', 'Nicht abziehb.Vorsteuer 16%');
|
|
INSERT INTO gifi (accno,description) VALUES ('5731', 'Erhaltene Skonti 7% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5735', 'Erhaltene Skonti 16% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5750', 'Erhaltene Boni 7% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5760', 'Erhaltene Boni 16% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5780', 'Erhaltene Rabatte 7% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5790', 'Erhaltene Rabatte 16% Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('5800', 'Bezugsnebenkosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('5820', 'Leergut');
|
|
INSERT INTO gifi (accno,description) VALUES ('5840', 'Z?lle und Einfuhrabgaben');
|
|
INSERT INTO gifi (accno,description) VALUES ('5860', 'Verrechnete Stoffkosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('5880', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren');
|
|
INSERT INTO gifi (accno,description) VALUES ('5900', 'Fremdleistungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('5915', 'Leist.v.ausl?nd.Untern. 7% VSt.u.7%USt.');
|
|
INSERT INTO gifi (accno,description) VALUES ('5925', 'Leist.v.ausl?nd.Untern. 16% VSt.u.16%USt.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6010', 'L?hne');
|
|
INSERT INTO gifi (accno,description) VALUES ('6020', 'Geh?lter');
|
|
INSERT INTO gifi (accno,description) VALUES ('6026', 'Tantiemen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6027', 'Gesch?ftsf?hrergeh?lter');
|
|
INSERT INTO gifi (accno,description) VALUES ('6030', 'Aushilfsl?hne');
|
|
INSERT INTO gifi (accno,description) VALUES ('6040', 'Lohnsteuer f?r Aushilfe');
|
|
INSERT INTO gifi (accno,description) VALUES ('6045', 'Bedienungsgelder');
|
|
INSERT INTO gifi (accno,description) VALUES ('6050', 'Ehegattengehalt');
|
|
INSERT INTO gifi (accno,description) VALUES ('6060', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6069', 'Pauschale Lohnsteuera.sons.Bez?ge (z.B.Fahrtkostenzu)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6070', 'Krankengeldzusch?sse');
|
|
INSERT INTO gifi (accno,description) VALUES ('6080', 'Verm?genswirksame Leistungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6090', 'Fahrtkostenerst.Wohnung/Arbeitsst?t');
|
|
INSERT INTO gifi (accno,description) VALUES ('6110', 'Gesetzlich soziale Aufwendungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6120', 'Beitr?ge zur Berufsgenossenschaftr');
|
|
INSERT INTO gifi (accno,description) VALUES ('6130', 'Freiwillig soziale Aufwendungen lohnsteuerfrei');
|
|
INSERT INTO gifi (accno,description) VALUES ('6147', 'Pauschale Lohnsteuer auf sonst.Bez?ge(z.B.Direktversicherung');
|
|
INSERT INTO gifi (accno,description) VALUES ('6200', 'Abschreibungen a.immat.Verm?gensgeg');
|
|
INSERT INTO gifi (accno,description) VALUES ('6205', 'Abschreibung a.d.Gesch?ft-o.Firmenw');
|
|
INSERT INTO gifi (accno,description) VALUES ('6210', 'Au?erplan.AfA a.immat.Verm?gensgeg.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6220', 'Abschreibungen auf Sachanlagen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6221', 'Abschreibung auf Geb?ude');
|
|
INSERT INTO gifi (accno,description) VALUES ('6222', 'Abschreibungen auf Kfz');
|
|
INSERT INTO gifi (accno,description) VALUES ('6230', 'Au?erplanm??ig Abschr.a.Sachanlagen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6231', 'Absetzung f.au?ergew.techn.u.wirtschaftl.AfA bei Geb?uden');
|
|
INSERT INTO gifi (accno,description) VALUES ('6232', 'Absetzung f.au?ergew.techn.u.wirtschaftl.AfA des Kfz');
|
|
INSERT INTO gifi (accno,description) VALUES ('6233', 'Absetzung f.au?ergew.techn.u.wirtschaftl.AfA sonst.WG');
|
|
INSERT INTO gifi (accno,description) VALUES ('6240', 'Abschr.a.Sachanl.aufgr.steuerl.Sondervorschriften');
|
|
INSERT INTO gifi (accno,description) VALUES ('6241', 'Sonderabschreibung nach ?7g(1)u.(2)EStG (ohne Kfz)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6242', 'Sonderabschreibung n.?7g(1)u.(2)EStG (f?r Kfz)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6250', 'Kaufleasing');
|
|
INSERT INTO gifi (accno,description) VALUES ('6260', 'Sofortabschreibung GWG');
|
|
INSERT INTO gifi (accno,description) VALUES ('6262', 'Abschreibungen auf aktivierte GWG');
|
|
INSERT INTO gifi (accno,description) VALUES ('6270', 'Abschreibungen auf Finanzanlagen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6275', 'Abschr.a.Wertp.d.Umlaufverm?gens');
|
|
INSERT INTO gifi (accno,description) VALUES ('6280', 'Forderungsverlust-?bliche H?he');
|
|
INSERT INTO gifi (accno,description) VALUES ('6281', 'Forderungsverluste 7% USt.(?bliche H?he');
|
|
INSERT INTO gifi (accno,description) VALUES ('6285', 'Forderungsverluste 16% USt.(?bliche H?he');
|
|
INSERT INTO gifi (accno,description) VALUES ('6300', 'Sonstige betriebliche Aufwendungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6303', 'Fremdleistungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6304', 'Sons.Aufw.betriebl. und regelm??ig');
|
|
INSERT INTO gifi (accno,description) VALUES ('6305', 'Raumkosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6310', 'Miete');
|
|
INSERT INTO gifi (accno,description) VALUES ('6315', 'Pacht');
|
|
INSERT INTO gifi (accno,description) VALUES ('6320', 'Heizung');
|
|
INSERT INTO gifi (accno,description) VALUES ('6325', 'Gas,Strom, Wasser');
|
|
INSERT INTO gifi (accno,description) VALUES ('6330', 'Reinigung');
|
|
INSERT INTO gifi (accno,description) VALUES ('6335', 'Instandhaltung betrieb.R?ume');
|
|
INSERT INTO gifi (accno,description) VALUES ('6338', 'Instandhaltung betrieb.R?ume nicht Betriebsverm.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6343', 'Abgaben f.betrieb.genutz.Grundbesitz nicht Betriebsverm.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6345', 'Sonstige Raumkosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6348', 'Aufwend.f.ein h?usliches Arbeitszimmer(abziehb.Anteil)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6349', 'Aufwend.f.ein h?usliches Arbeitszimmer(nicht abziehb.Anteil)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6350', 'Grundst?cksaufwendungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6390', 'Zuwend.,Spenden,steuerlich n.abziehbar');
|
|
INSERT INTO gifi (accno,description) VALUES ('6358', 'Gr?ndst?cksaufwend.f.Geb?ude,die nicht z.Betriebsverm.geh?ren');
|
|
INSERT INTO gifi (accno,description) VALUES ('6400', 'Versicherungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6405', 'Versicherungen f.Geb?ude,die zum BV geh?ren');
|
|
INSERT INTO gifi (accno,description) VALUES ('6420', 'Beitr?ge');
|
|
INSERT INTO gifi (accno,description) VALUES ('6430', 'Sonstige Abgaben');
|
|
INSERT INTO gifi (accno,description) VALUES ('6436', 'Steuerl.abzugs.Versp?tungszuschl.u.Zwangsgelder');
|
|
INSERT INTO gifi (accno,description) VALUES ('6437', 'Steuerl.n.abzugsf.Versp?tungszuschl?ge u.Zwangsgelder');
|
|
INSERT INTO gifi (accno,description) VALUES ('6440', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes');
|
|
INSERT INTO gifi (accno,description) VALUES ('6460', 'Rep.u.Instandhaltungen v.techn.Anlagen u.Maschinen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6470', 'Rep.u.Instandhaltungen v.and.Anlagen u.Betriebs-u.Gesch?ftsausst.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6490', 'Sonstige Reparaturen u.Instandhalt.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6495', 'Wartungskosten f?r Hard-u.Software');
|
|
INSERT INTO gifi (accno,description) VALUES ('6498', 'Mietleasing');
|
|
INSERT INTO gifi (accno,description) VALUES ('6499', 'Gewerbest.zu ber?cksicht.Mietleasing ?8 GewStG');
|
|
INSERT INTO gifi (accno,description) VALUES ('6500', 'Fahrzugkosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6520', 'Kfz-Versicherungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6530', 'Laufende Kfz-Betriebskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6540', 'Kfz-Reparaturen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6550', 'Garagenmiete');
|
|
INSERT INTO gifi (accno,description) VALUES ('6560', 'Fremdfahrzeuge');
|
|
INSERT INTO gifi (accno,description) VALUES ('6595', 'Fremdfahrzeugkosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6570', 'Sonstige Kfz-Kosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6580', 'Mautgeb?hren');
|
|
INSERT INTO gifi (accno,description) VALUES ('6590', 'Fahrzeugkosten f.Kfz,die nicht zum BV geh?ren');
|
|
INSERT INTO gifi (accno,description) VALUES ('6600', 'Werbekosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6610', 'Geschenke abzugsf.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6620', 'Geschenke nicht abzugsf.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6625', 'Geschenke ausschlie?l.betrieb.genut');
|
|
INSERT INTO gifi (accno,description) VALUES ('6630', 'Repr?sentationskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6640', 'Bewirtungskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6643', 'Aufmerksamkeiten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6644', 'Nicht abzugsf?hige Bewirtungskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6645', 'Nicht abzugsf?hige Betriebsausgaben');
|
|
INSERT INTO gifi (accno,description) VALUES ('6650', 'Reisekosten Arbeitnehmer');
|
|
INSERT INTO gifi (accno,description) VALUES ('6660', 'Reisekosten Arbeitn.?bernachtungsaufwand');
|
|
INSERT INTO gifi (accno,description) VALUES ('6663', 'Reisekosten Arbeitn.m.Vorsteuerabzu f.?ffentl.Verkehrsm.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6664', 'Reisekosten Arbeitn.Verpflegungmehr');
|
|
INSERT INTO gifi (accno,description) VALUES ('6668', 'Kilometerentgelderstattung Arbeitnehmer');
|
|
INSERT INTO gifi (accno,description) VALUES ('6670', 'Reisekosten Unternehmer');
|
|
INSERT INTO gifi (accno,description) VALUES ('6673', 'Reisek.Untern.m.Vorsteuerabzug (f.?ffentl.Verkehrsm.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6674', 'Reisekosten Untern.Verpflegungsmehr');
|
|
INSERT INTO gifi (accno,description) VALUES ('6680', 'Reisekosten Untern.?bernachtungsauf');
|
|
INSERT INTO gifi (accno,description) VALUES ('6688', 'Fahrten zw.Wohn.und Arbeitsst?tte (nicht abziehb.Teil)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6689', 'Fahrten zw.Wohn.-und Arbeitsst?tte (Haben)');
|
|
INSERT INTO gifi (accno,description) VALUES ('6700', 'Kosten der Warenabgabe');
|
|
INSERT INTO gifi (accno,description) VALUES ('6710', 'Verpackungsmaterial');
|
|
INSERT INTO gifi (accno,description) VALUES ('6740', 'Ausgangsfracht');
|
|
INSERT INTO gifi (accno,description) VALUES ('6760', 'Transportversicherung');
|
|
INSERT INTO gifi (accno,description) VALUES ('6770', 'Verkaufsprovision');
|
|
INSERT INTO gifi (accno,description) VALUES ('6780', 'Fremdarbeiten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6790', 'Aufwand f?r Gew?hrleistungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6800', 'Porto');
|
|
INSERT INTO gifi (accno,description) VALUES ('6805', 'Telefon');
|
|
INSERT INTO gifi (accno,description) VALUES ('6810', 'Telefax');
|
|
INSERT INTO gifi (accno,description) VALUES ('6815', 'B?robedarf');
|
|
INSERT INTO gifi (accno,description) VALUES ('6820', 'Zeitschriften, B?cher');
|
|
INSERT INTO gifi (accno,description) VALUES ('6821', 'Fortbildungskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6822', 'Freiwillige Sozialleistungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6825', 'Rechts- und Beratungskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6827', 'Abschlu?- und Pr?fungskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6830', 'Buchf?hrungskosten');
|
|
INSERT INTO gifi (accno,description) VALUES ('6835', 'Mieten f?r Einrichtungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6840', 'Mieten f?r Einrichtungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6845', 'Werkzeuge und Kleinger?te');
|
|
INSERT INTO gifi (accno,description) VALUES ('6850', 'Betriebsbedarf');
|
|
INSERT INTO gifi (accno,description) VALUES ('6855', 'Nebenkosten des Geldverkehrs');
|
|
INSERT INTO gifi (accno,description) VALUES ('6859', 'Aufwend.f.Abraum-u.Abfallbeseitigung');
|
|
INSERT INTO gifi (accno,description) VALUES ('6860', 'Nicht abziehbare Vorsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('6865', 'Nicht abziehbare Vorsteuer 7%');
|
|
INSERT INTO gifi (accno,description) VALUES ('6870', 'Nicht abziehbare Vorsteuer 16%');
|
|
INSERT INTO gifi (accno,description) VALUES ('6880', 'Aufwendungen aus Kursdifferenzen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6895', 'Abg?nge Sachanlagen Restbuchwert');
|
|
INSERT INTO gifi (accno,description) VALUES ('6900', 'Verluste aus Anlagenabgang');
|
|
INSERT INTO gifi (accno,description) VALUES ('6926', 'Einstellungen in SoPo m.R?cklageanteil (Ansparabschreibung');
|
|
INSERT INTO gifi (accno,description) VALUES ('6928', 'Einstellungen in SoPo m.R?cklageanteil (Existenzgr?ndungsr?cklage');
|
|
INSERT INTO gifi (accno,description) VALUES ('6960', 'Periodenfremde Aufwend.(soweit n.au?erordentlich');
|
|
INSERT INTO gifi (accno,description) VALUES ('6967', 'Betriebsfremde Aufwendungen soweit n.au?erord.');
|
|
INSERT INTO gifi (accno,description) VALUES ('6970', 'Kalkulatorischer Unternehmerlohn');
|
|
INSERT INTO gifi (accno,description) VALUES ('6974', 'Kalkulatorische Zinsen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6976', 'Kalkulatorische Aschreibungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('6978', 'Kalkulatorische Wagnisse');
|
|
INSERT INTO gifi (accno,description) VALUES ('6979', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter');
|
|
INSERT INTO gifi (accno,description) VALUES ('7000', 'Ertr?ge aus Beteiligungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('7100', 'Sonstige Zinsen und ?hnliche Ertr?ge');
|
|
INSERT INTO gifi (accno,description) VALUES ('7120', 'Zins?hnliche Ertr?ge');
|
|
INSERT INTO gifi (accno,description) VALUES ('7130', 'Diskontertr?ge');
|
|
INSERT INTO gifi (accno,description) VALUES ('7300', 'Zinsen und ?hnl.Aufwendungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('7305', 'Zinsaufwendung-betriebliche Steuern ?223aAO');
|
|
INSERT INTO gifi (accno,description) VALUES ('7310', 'Zinsaufwendung f.kurzf.Verbindlichk');
|
|
INSERT INTO gifi (accno,description) VALUES ('7320', 'Zinsaufwendung f.langf.Verbindlichk');
|
|
INSERT INTO gifi (accno,description) VALUES ('7325', 'Zinsaufwend.f.Geb?ude,die z.Betriebsverm?gen geh?ren');
|
|
INSERT INTO gifi (accno,description) VALUES ('7326', 'Zinsen zur Finanzierung Anlageverm?gen');
|
|
INSERT INTO gifi (accno,description) VALUES ('7330', 'Zins?hnliche Aufwendungen');
|
|
INSERT INTO gifi (accno,description) VALUES ('7340', 'Diskontaufwendung');
|
|
INSERT INTO gifi (accno,description) VALUES ('7400', 'Au?erordentliche Ertr?ge');
|
|
INSERT INTO gifi (accno,description) VALUES ('7401', 'Au?erordentliche Ertr?ge finanzwirksam');
|
|
INSERT INTO gifi (accno,description) VALUES ('7450', 'Au?erordentliche Ertr?ge nicht finanzwirksam');
|
|
INSERT INTO gifi (accno,description) VALUES ('7500', 'Au?erordentliche Aufwendung');
|
|
INSERT INTO gifi (accno,description) VALUES ('7600', 'K?rperschaftssteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7608', 'Solidarit?tszuschlag');
|
|
INSERT INTO gifi (accno,description) VALUES ('7609', 'Solidarit?tszuschlag f?r Vorjahr');
|
|
INSERT INTO gifi (accno,description) VALUES ('7610', 'Gewerbesteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7632', 'Kapitalertragssteuer 20%');
|
|
INSERT INTO gifi (accno,description) VALUES ('7634', 'Anrechenb.Soli auf Kapitalertragssteuer 20%');
|
|
INSERT INTO gifi (accno,description) VALUES ('7635', 'Zinsabschlagsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7638', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.');
|
|
INSERT INTO gifi (accno,description) VALUES ('7640', 'Stnachzahl.Vorj.v.Einkomm u.Ertrag');
|
|
INSERT INTO gifi (accno,description) VALUES ('7642', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag');
|
|
INSERT INTO gifi (accno,description) VALUES ('7644', 'Ertr.a.d.Aufl.v.R?cks.f.St.v.Ein.Er');
|
|
INSERT INTO gifi (accno,description) VALUES ('7650', 'Sonstige Betriebssteuern');
|
|
INSERT INTO gifi (accno,description) VALUES ('7675', 'Verbrauchssteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7678', '?kosteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7680', 'Grundsteuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7684', 'Grundsteuer f.Geb?ude,die nicht z.Betriebsverm?gen geh');
|
|
INSERT INTO gifi (accno,description) VALUES ('7685', 'Kfz-Steuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7690', 'Steuernachzahlung Vorj.f.sons.Steue');
|
|
INSERT INTO gifi (accno,description) VALUES ('7692', 'Steuererstattung Vorj.f.sons.Steuer');
|
|
INSERT INTO gifi (accno,description) VALUES ('7694', 'Ertr?ge a.d.Aufl.v. R?ck.f.sons.Ste');
|
|
INSERT INTO gifi (accno,description) VALUES ('7745', 'Entnahmen a.satzungsm??igen R?cklagen');
|
|
INSERT INTO gifi (accno,description) VALUES ('9000', 'Saldenvertr?ge,Sachkonten');
|
|
INSERT INTO gifi (accno,description) VALUES ('9008', 'Saldenvertr?ge,Debitoren');
|
|
INSERT INTO gifi (accno,description) VALUES ('9009', 'Saldenvertr?ge,Kreditoren');
|
|
INSERT INTO gifi (accno,description) VALUES ('9090', 'Summenvortragskonto');
|