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SF.net SVN: ledger-smb: [610] trunk/sql
- Subject: SF.net SVN: ledger-smb: [610] trunk/sql
- From: ..hidden..
- Date: Tue, 14 Nov 2006 20:49:45 -0800
Revision: 610
http://svn.sourceforge.net/ledger-smb/?rev=610&view=rev
Author: christopherm
Date: 2006-11-14 20:49:45 -0800 (Tue, 14 Nov 2006)
Log Message:
-----------
making all files UTF8, removing UTF8 from their names
Modified Paths:
--------------
trunk/sql/Austria-chart.sql
trunk/sql/Austria-gifi.sql
trunk/sql/Bahasa-Indonesia_Default-chart.sql
trunk/sql/Belgium-chart.sql
trunk/sql/Belgium-gifi.sql
trunk/sql/Brazil_General-chart.sql
trunk/sql/Czech-Republic-chart.sql
trunk/sql/German-Sample-chart.sql
trunk/sql/German-Sample-gifi.sql
trunk/sql/Germany-DATEV-SKR03-chart.sql
trunk/sql/Germany-DATEV-SKR03-gifi.sql
trunk/sql/Germany-SKR03-chart.sql
trunk/sql/Germany-SKR03-gifi.sql
trunk/sql/Hungary-chart.sql
trunk/sql/Hungary-gifi.sql
trunk/sql/Italy_General-chart.sql
trunk/sql/Italy_cc2424-chart.sql
trunk/sql/Latvia-chart.sql
trunk/sql/Norwegian_Default-chart.sql
trunk/sql/Paraguay-chart.sql
trunk/sql/Paraguay-gifi.sql
trunk/sql/Poland-chart.sql
trunk/sql/Simplified-Chinese_Default-chart.sql
trunk/sql/Spain-ISO-chart.sql
trunk/sql/Sweden-chart.sql
trunk/sql/Sweden-gifi.sql
trunk/sql/Sweden_Agriculture-chart.sql
trunk/sql/Sweden_Church_Society-chart.sql
trunk/sql/Swiss-German-chart.sql
trunk/sql/Swiss-German-gifi.sql
trunk/sql/Traditional-Chinese_Default-chart.sql
trunk/sql/Venezuela_Default-chart.sql
Added Paths:
-----------
trunk/sql/Canada-Quebec-gifi.sql
trunk/sql/Canada-Quebec_General-chart.sql
trunk/sql/Danish_Default-chart.sql
trunk/sql/Egypt-chart.sql
trunk/sql/Spain-chart.sql
Modified: trunk/sql/Austria-chart.sql
===================================================================
--- trunk/sql/Austria-chart.sql 2006-11-15 04:47:02 UTC (rev 609)
+++ trunk/sql/Austria-chart.sql 2006-11-15 04:49:45 UTC (rev 610)
@@ -1,41 +1,41 @@
--- Kontoplan f\xFCr \xD6sterreich
+-- Kontoplan fÃr 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 F\xDCR 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 VERM\xD6GENSGEGENST\xC4NDE','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','GRUNDST\xDCCKE','H','02-03','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0210','unbebaute Grundst\xFCcke','A','020','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute Grundst\xFCcke','A','021','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0229','kum. Abschreibung bebaute Grundst\xFCcke','A','039','A','','1');
+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 GrundstÃcke','A','020','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0220','bebaute GrundstÃcke','A','021','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0229','kum. Abschreibung bebaute GrundstÃcke','A','039','A','','1');
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,contra) values ('0419','kum. Abschreibung Maschinen','A','069','A','','1');
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,contra) values ('0519','kum. Abschreibung Fahrzeuge','A','069','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0600','BETRIEBS- UND GESCH\xC4FTSAUSSTATTUNG','H','06','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('0620','B\xFCroeinrichtungen','A','066','A','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0625','kum. Abschreibung Betriebs- und Gesch\xE4ftsausstattung','A','069','A','','1');
+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','BÃroeinrichtungen','A','066','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('0625','kum. Abschreibung Betriebs- und GeschÃftsausstattung','A','069','A','','1');
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','Vorr\xE4te - Rohstoffe','A','110-119','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1120','VorrÃte - 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','Vorr\xE4te - bezogene Teile','A','120-129','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1220','VorrÃte - 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','Vorr\xE4te - unfertige Erzeugnisse','A','140-149','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1420','VorrÃte - 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','Vorr\xE4te - Hardware','A','150-159','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Vorr\xE4te - Software','A','150-159','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Vorr\xE4te - Ersatzteile','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','VorrÃte - Hardware','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','VorrÃte - Software','A','150-159','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','VorrÃte - 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 ('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 Umlaufverm\xF6gen','A','26','A','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Wertpapiere UmlaufvermÃgen','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','');
@@ -56,11 +56,11 @@
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 Eigent\xFCmern','A','310','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3120','Kredite von EigentÃmern','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 K\xF6rperschaftssteuer','A','350-359','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3510','Finanzamt Verrechnung KÃrperschaftssteuer','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');
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');
@@ -73,10 +73,10 @@
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','Erl\xF6se Beratung','A','40-44','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','Erl\xF6se Programmierung','A','40-44','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4600','SONSTIGE ERL\xD6SE','H','4','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4630','Frachterl\xF6se','A','46-49','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','ErlÃse Beratung','A','40-44','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4330','ErlÃse 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','FrachterlÃse','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 ('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 Wirtschaftsg\xFCter','A','701-708','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7020','geringwertige WirtschaftsgÃter','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 ('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','B\xFCromaterialien','A','760','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7611','BÃromaterialien','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 Repr\xE4sentationsaufwand','A','734-735','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','Registrierungsgeb\xFChren','A','748-749','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7632','Reise- und ReprÃsentationsaufwand','A','734-735','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7634','RegistrierungsgebÃhren','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','FINANZERTR\xC4GE UND FINANZAUFWENDUNGEN','H','8','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8020','Bankzinsen und Geb\xFChren','A','80-83','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100','BETEILIGUNGSERTR\xC4GE','H','8','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8110','Ertr\xE4ge 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 GebÃhren','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','ErtrÃge 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, Gesch\xE4ftsanteile','A','900-918','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9010','Aktien, GeschÃftsanteile','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','KAPITALR\xDCCKLAGEN','H','9','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9210','freie R\xFCcklage','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 RÃcklage','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','R\xDCCKSTELLUNGEN','H','3','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9420','Abfertigungsr\xFCckstellung','A','300','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','Urlaubsr\xFCckstellung','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','AbfertigungsrÃckstellung','A','300','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9430','UrlaubsrÃckstellung','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','');
Modified: trunk/sql/Austria-gifi.sql
===================================================================
--- trunk/sql/Austria-gifi.sql 2006-11-15 04:47:02 UTC (rev 609)
+++ trunk/sql/Austria-gifi.sql 2006-11-15 04:49:45 UTC (rev 610)
@@ -1,33 +1,33 @@
--- \xD6sterreichischer Einheitskontenrahmen / Kontenplan (\xD6SV \xD6sterreichischer Steuerverein)
+-- Ãsterreichischer Einheitskontenrahmen / Kontenplan (ÃSV Ãsterreichischer Steuerverein)
--
-INSERT INTO gifi (accno, description) VALUES ('0', 'Anlageverm\xF6gen und Aufwendungen f\xFCr das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('0', 'AnlagevermÃgen und Aufwendungen fÃr das Ingangsetzen und Erweitern eines Betriebes');
--
-INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen f\xFCr das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen f\xFCr das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen fÃr das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen fÃr das Ingangsetzen und Erweitern eines Betriebes');
INSERT INTO gifi (accno, description) VALUES ('009', 'Kumulierte Abschreibungen');
--
-INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Verm\xF6gensgegenst\xE4nde');
+INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle VermÃgensgegenstÃnde');
INSERT INTO gifi (accno, description) VALUES ('010', 'Konzessionen');
INSERT INTO gifi (accno, description) VALUES ('011', 'Patentrechte und Lizenzen');
INSERT INTO gifi (accno, description) VALUES ('012', 'Datenverarbeitungsprogramme');
INSERT INTO gifi (accno, description) VALUES ('013', 'Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte');
INSERT INTO gifi (accno, description) VALUES ('014', 'Pacht- und Mietrechte');
-INSERT INTO gifi (accno, description) VALUES ('015', 'Gesch\xE4fts(Firmen)wert');
+INSERT INTO gifi (accno, description) VALUES ('015', 'GeschÃfts(Firmen)wert');
INSERT INTO gifi (accno, description) VALUES ('018', 'Geleistete Anzahlungen');
INSERT INTO gifi (accno, description) VALUES ('019', 'Kumulierte Abschreibungen');
--
-INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundst\xFCcke, grundst\xFCcksgleiche Rechte und Bauten, einschlie\xDFlich der Bauten auf fremden Grund');
-INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundst\xFCcke');
-INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundst\xFCcke (Grundwert)');
-INSERT INTO gifi (accno, description) VALUES ('022', 'Grundst\xFCcksgleiche Rechte');
-INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Gesch\xE4ftsgeb\xE4ude auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgeb\xE4ude auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Gesch\xE4ftsgeb\xE4ude auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgeb\xE4ude auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('034', 'Grundst\xFCckseinrichtungen auf eigenem Grund');
-INSERT INTO gifi (accno, description) VALUES ('035', 'Grundst\xFCckseinrichtungen auf fremdem Grund');
-INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\xE4ftsgeb\xE4uden');
-INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\xE4uden');
+INSERT INTO gifi (accno, description) VALUES ('02-03', 'GrundstÃcke, grundstÃcksgleiche Rechte und Bauten, einschlieÃlich der Bauten auf fremden Grund');
+INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute GrundstÃcke');
+INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute GrundstÃcke (Grundwert)');
+INSERT INTO gifi (accno, description) VALUES ('022', 'GrundstÃcksgleiche Rechte');
+INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und GeschÃftsgebÃude auf eigenem Grund');
+INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und SozialgebÃude auf eigenem Grund');
+INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und GeschÃftsgebÃude auf fremdem Grund');
+INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und SozialgebÃude auf fremdem Grund');
+INSERT INTO gifi (accno, description) VALUES ('034', 'GrundstÃckseinrichtungen auf eigenem Grund');
+INSERT INTO gifi (accno, description) VALUES ('035', 'GrundstÃckseinrichtungen auf fremdem Grund');
+INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und GeschÃftsgebÃuden');
+INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und SozialgebÃuden');
INSERT INTO gifi (accno, description) VALUES ('039', 'Kumulierte Abschreibungen');
--
INSERT INTO gifi (accno, description) VALUES ('04-05', 'Technische Anlagen und Maschinen');
@@ -41,18 +41,18 @@
INSERT INTO gifi (accno, description) VALUES ('052', 'Vorrichtungen, Formen und Modelle');
INSERT INTO gifi (accno, description) VALUES ('053', 'Andere Erzeugungshilfsmittel');
INSERT INTO gifi (accno, description) VALUES ('054', 'Hebezeuge und Montageanlagen');
-INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Verm\xF6gensgegenst\xE4nde, soweit im Erzeugungsproze\xDF verwendet');
+INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige VermÃgensgegenstÃnde, soweit im Erzeugungsprozeà verwendet');
--
-INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Gesch\xE4ftsausstattung');
+INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und GeschÃftsausstattung');
INSERT INTO gifi (accno, description) VALUES ('060', 'Beheizungs- und Beleuchtungsanlagen');
INSERT INTO gifi (accno, description) VALUES ('061', 'Nachrichten- und Kontrollanlagen');
-INSERT INTO gifi (accno, description) VALUES ('062', 'B\xFCromaschinen, EDV-Anlagen');
+INSERT INTO gifi (accno, description) VALUES ('062', 'BÃromaschinen, EDV-Anlagen');
INSERT INTO gifi (accno, description) VALUES ('063', 'PKW');
INSERT INTO gifi (accno, description) VALUES ('064', 'LKW');
-INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Bef\xF6rderungsmittel');
-INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Gesch\xE4ftsausstattung');
+INSERT INTO gifi (accno, description) VALUES ('065', 'Andere BefÃrderungsmittel');
+INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und GeschÃftsausstattung');
INSERT INTO gifi (accno, description) VALUES ('067', 'Gebinde');
-INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Verm\xF6gensgegenst\xE4nde, soweit nicht im Erzeugungsproze\xDF verwendet');
+INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige VermÃgensgegenstÃnde, soweit nicht im Erzeugungsprozeà verwendet');
INSERT INTO gifi (accno, description) VALUES ('069', 'Kumulierte Abschreibungen');
--
INSERT INTO gifi (accno, description) VALUES ('07', 'Geleistete Anzahlungen und Anlagen in Bau');
@@ -66,18 +66,18 @@
INSERT INTO gifi (accno, description) VALUES ('082', 'Beteiligungen an angeschlossenen (assoziierten) Unternehmen');
INSERT INTO gifi (accno, description) VALUES ('083', 'Sonstige Beteiligungen');
INSERT INTO gifi (accno, description) VALUES ('084', 'Ausleihungen an verbundene Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht');
INSERT INTO gifi (accno, description) VALUES ('086', 'Sonstige Ausleihungen');
INSERT INTO gifi (accno, description) VALUES ('087', 'Anteile an Kapitalgesellschaften ohne Beteiligungscharakter');
INSERT INTO gifi (accno, description) VALUES ('088', 'Anteile an Personengesellschaften ohne Beteiligungscharakter');
INSERT INTO gifi (accno, description) VALUES ('090', 'Genossenschaftsanteile ohne Beteiligungscharakter');
INSERT INTO gifi (accno, description) VALUES ('091', 'Anteile an Investmentfonds');
-INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlageverm\xF6gens');
+INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des AnlagevermÃgens');
INSERT INTO gifi (accno, description) VALUES ('094-097', 'Sonstige Finanzanlagen, Wertrechte');
INSERT INTO gifi (accno, description) VALUES ('098', 'Geleistete Anzahlungen');
INSERT INTO gifi (accno, description) VALUES ('099', 'Kumulierte Abschreibungen');
--
-INSERT INTO gifi (accno, description) VALUES ('1', 'Vorr\xE4te');
+INSERT INTO gifi (accno, description) VALUES ('1', 'VorrÃte');
INSERT INTO gifi (accno, description) VALUES ('100-109', 'Bezugsverrechnung');
INSERT INTO gifi (accno, description) VALUES ('110-119', 'Rohstoffe');
INSERT INTO gifi (accno, description) VALUES ('120-129', 'Bezogene Teile');
@@ -90,31 +90,31 @@
INSERT INTO gifi (accno, description) VALUES ('180', 'Geleistete Anzahlungen');
INSERT INTO gifi (accno, description) VALUES ('190-199', 'Wertberichtigungen');
--
-INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufverm\xF6gen, Rechnungsabgrenzungsposten');
+INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges UmlaufvermÃgen, Rechnungsabgrenzungsposten');
INSERT INTO gifi (accno, description) VALUES ('20-21', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO gifi (accno, description) VALUES ('200-207', 'Forderungen aus Lieferungen und Leistungen Inland');
INSERT INTO gifi (accno, description) VALUES ('208', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
INSERT INTO gifi (accno, description) VALUES ('209', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen W\xE4hrungsunion');
-INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen W\xE4hrungsunion');
-INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen W\xE4hrungsunion');
+INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen WÃhrungsunion');
+INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen WÃhrungsunion');
+INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen WÃhrungsunion');
INSERT INTO gifi (accno, description) VALUES ('215-217', 'Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
INSERT INTO gifi (accno, description) VALUES ('218', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
INSERT INTO gifi (accno, description) VALUES ('219', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
--
-INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegen\xFCber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegen\xFCber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegen\xFCber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegen\xFCber verbundenen Unternehmen');
-INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegen\xFCber Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegen\xFCber Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegen\xFCber Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegenÃber verbundenen Unternehmen und Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegenÃber verbundenen Unternehmen');
+INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegenÃber verbundenen Unternehmen');
+INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegenÃber verbundenen Unternehmen');
+INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegenÃber Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegenÃber Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegenÃber Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht');
--
-INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Verm\xF6gensgegenst\xE4nde');
-INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Verm\xF6gensgegenst\xE4nde');
+INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und VermÃgensgegenstÃnde');
+INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und VermÃgensgegenstÃnde');
INSERT INTO gifi (accno, description) VALUES ('247', 'Eingeforderte, aber noch nicht eingezahlte Einlagen');
-INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Verm\xF6gensgegenst\xE4nden');
-INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\xF6gensgegenst\xE4nden');
+INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und VermÃgensgegenstÃnden');
+INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und VermÃgensgegenstÃnden');
--
INSERT INTO gifi (accno, description) VALUES ('25', 'Forderungen aus der Abgabenverrechnung');
INSERT INTO gifi (accno, description) VALUES ('250-259', 'Forderungen aus der Abgabenverrechnung');
@@ -128,47 +128,47 @@
INSERT INTO gifi (accno, description) VALUES ('269', 'Wertberichtigungen');
--
INSERT INTO gifi (accno, description) VALUES ('27-28', 'Kassenbestand, Schecks, Guthaben bei Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbest\xE4nde in Inlandsw\xE4hrung');
+INSERT INTO gifi (accno, description) VALUES ('270-272', 'KassenbestÃnde in InlandswÃhrung');
INSERT INTO gifi (accno, description) VALUES ('273', 'Postwertzeichen');
INSERT INTO gifi (accno, description) VALUES ('274', 'Stempelmarken');
-INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbest\xE4nde in Fremdw\xE4hrung');
-INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandsw\xE4hrung');
+INSERT INTO gifi (accno, description) VALUES ('275-277', 'KassenbestÃnde in FremdwÃhrung');
+INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in InlandswÃhrung');
INSERT INTO gifi (accno, description) VALUES ('280-288', 'Guthaben bei Kreditinstituten');
INSERT INTO gifi (accno, description) VALUES ('289', 'Wertberichtigungen');
--
INSERT INTO gifi (accno, description) VALUES ('29', 'Rechnungsabgrenzungsposten');
INSERT INTO gifi (accno, description) VALUES ('290', 'Aktive Rechnungsabgrenzungsposten');
INSERT INTO gifi (accno, description) VALUES ('295', 'Disagio');
-INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsr\xFCckstellung');
+INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen PensionsrÃckstellung');
INSERT INTO gifi (accno, description) VALUES ('297', 'Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz');
INSERT INTO gifi (accno, description) VALUES ('298', 'Steuerabgrenzung');
--
-INSERT INTO gifi (accno, description) VALUES ('3', 'R\xFCckstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten');
+INSERT INTO gifi (accno, description) VALUES ('3', 'RÃckstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten');
--
-INSERT INTO gifi (accno, description) VALUES ('30', 'R\xFCckstellungen');
-INSERT INTO gifi (accno, description) VALUES ('300', 'R\xFCckstellungen f\xFCr Abfertigungen');
-INSERT INTO gifi (accno, description) VALUES ('301', 'R\xFCckstellungen f\xFCr Pensionen');
-INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerr\xFCckstellungen');
-INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige R\xFCckstellungen');
+INSERT INTO gifi (accno, description) VALUES ('30', 'RÃckstellungen');
+INSERT INTO gifi (accno, description) VALUES ('300', 'RÃckstellungen fÃr Abfertigungen');
+INSERT INTO gifi (accno, description) VALUES ('301', 'RÃckstellungen fÃr Pensionen');
+INSERT INTO gifi (accno, description) VALUES ('302-303', 'SteuerrÃckstellungen');
+INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige RÃckstellungen');
--
-INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegen\xFCber Kreditinstituten und Finanzinstituten');
-INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschlie\xDFlich konvertibler)');
-INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegen\xFCber Kreditinstituten');
-INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegen\xFCber Finanzinstituten');
+INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegenÃber Kreditinstituten und Finanzinstituten');
+INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschlieÃlich konvertibler)');
+INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegenÃber Kreditinstituten');
+INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegenÃber Finanzinstituten');
--
INSERT INTO gifi (accno, description) VALUES ('32', 'Erhaltene Anzahlungen auf Bestellungen');
INSERT INTO gifi (accno, description) VALUES ('320', 'Erhaltene Anzahlungen auf Bestellungen');
-INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto f\xFCr erhaltene Anzahlungen auf Bestellungen');
+INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto fÃr erhaltene Anzahlungen auf Bestellungen');
--
INSERT INTO gifi (accno, description) VALUES ('33', 'Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel');
INSERT INTO gifi (accno, description) VALUES ('330-335', 'Verbindlichkeiten aus Lieferungen und Leistungen Inland');
-INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen W\xE4hrungsunion');
+INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen WÃhrungsunion');
INSERT INTO gifi (accno, description) VALUES ('337', 'Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland');
INSERT INTO gifi (accno, description) VALUES ('338-339', 'Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel');
--
-INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegen\xFCber verbundenen Unternehmen, gegen\xFCber Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht und gegen\xFCber Gesellschaftern');
-INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegen\xFCber verbundenen Unternehmen, Verbindlichkeiten gegen\xFCber Unternehmen, mit denen ein Beteiligungsverh\xE4ltnis besteht');
-INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegen\xFCber Gesellschaftern');
+INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegenÃber verbundenen Unternehmen, gegenÃber Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht und gegenÃber Gesellschaftern');
+INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegenÃber verbundenen Unternehmen, Verbindlichkeiten gegenÃber Unternehmen, mit denen ein BeteiligungsverhÃltnis besteht');
+INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegenÃber Gesellschaftern');
--
INSERT INTO gifi (accno, description) VALUES ('35', 'Verbindlichkeiten aus Steuern');
INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus Steuern');
@@ -176,28 +176,28 @@
INSERT INTO gifi (accno, description) VALUES ('36', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
INSERT INTO gifi (accno, description) VALUES ('360-369', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
--
-INSERT INTO gifi (accno, description) VALUES ('37-38', '\xDCbrige sonstige Verbindlichkeiten');
-INSERT INTO gifi (accno, description) VALUES ('370-389', '\xDCbrige sonstige Verbindlichkeiten');
+INSERT INTO gifi (accno, description) VALUES ('37-38', 'Ãbrige sonstige Verbindlichkeiten');
+INSERT INTO gifi (accno, description) VALUES ('370-389', 'Ãbrige sonstige Verbindlichkeiten');
--
INSERT INTO gifi (accno, description) VALUES ('39', 'Rechnungsabgrenzungsposten');
INSERT INTO gifi (accno, description) VALUES ('390-399', 'Passive Rechnungsabgrenzungsposten');
--
-INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Ertr\xE4ge');
+INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche ErtrÃge');
--
-INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerl\xF6se und Erl\xF6sschm\xE4lerungen');
-INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerl\xF6se');
-INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erl\xF6sschm\xE4lerungen');
+INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-UmsatzerlÃse und ErlÃsschmÃlerungen');
+INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-UmsatzerlÃse');
+INSERT INTO gifi (accno, description) VALUES ('440-449', 'ErlÃsschmÃlerungen');
--
-INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsver\xE4nderungen und aktivierte Eigenleistungen');
-INSERT INTO gifi (accno, description) VALUES ('450-457', 'Ver\xE4nderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen');
+INSERT INTO gifi (accno, description) VALUES ('45', 'BestandsverÃnderungen und aktivierte Eigenleistungen');
+INSERT INTO gifi (accno, description) VALUES ('450-457', 'VerÃnderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen');
INSERT INTO gifi (accno, description) VALUES ('458-459', 'andere aktivierte Eigenleistungen');
--
-INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Ertr\xE4ge');
-INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erl\xF6se aus dem Abgang vom Anlageverm\xF6gen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('463-465', 'Ertr\xE4ge aus dem Abgang vom Anlageverm\xF6gen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('466-467', 'Ertr\xE4ge aus der Zuschreibung zum Anlageverm\xF6gen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('470-479', 'Ertr\xE4ge aus der Aufl\xF6sung von R\xFCckstellungen');
-INSERT INTO gifi (accno, description) VALUES ('480-499', '\xDCbrige betriebliche Ertr\xE4ge');
+INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche ErtrÃge');
+INSERT INTO gifi (accno, description) VALUES ('460-462', 'ErlÃse aus dem Abgang vom AnlagevermÃgen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('463-465', 'ErtrÃge aus dem Abgang vom AnlagevermÃgen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('466-467', 'ErtrÃge aus der Zuschreibung zum AnlagevermÃgen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('470-479', 'ErtrÃge aus der AuflÃsung von RÃckstellungen');
+INSERT INTO gifi (accno, description) VALUES ('480-499', 'Ãbrige betriebliche ErtrÃge');
--
INSERT INTO gifi (accno, description) VALUES ('5', 'Materialaufwand und sonstige bezogene Herstellungsleistungen');
INSERT INTO gifi (accno, description) VALUES ('500-509', 'Wareneinsatz');
@@ -208,33 +208,33 @@
INSERT INTO gifi (accno, description) VALUES ('550-559', 'Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln');
INSERT INTO gifi (accno, description) VALUES ('560-569', 'Verbrauch von Brenn- und Treibstoffen, Energie und Wasser');
INSERT INTO gifi (accno, description) VALUES ('570-579', 'Sonstige bezogene Herstellungsleistungen');
-INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoertr\xE4ge auf Materialaufwand');
-INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoertr\xE4ge auf sonstige bezogene Herstellungsleistungen');
+INSERT INTO gifi (accno, description) VALUES ('580', 'SkontoertrÃge auf Materialaufwand');
+INSERT INTO gifi (accno, description) VALUES ('581', 'SkontoertrÃge auf sonstige bezogene Herstellungsleistungen');
INSERT INTO gifi (accno, description) VALUES ('590', 'Aufwandsstellenrechnung');
--
INSERT INTO gifi (accno, description) VALUES ('6', 'Personalaufwand');
-INSERT INTO gifi (accno, description) VALUES ('600-619', 'L\xF6hne');
-INSERT INTO gifi (accno, description) VALUES ('620-639', 'Geh\xE4lter');
-INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen f\xFCr Abfertigungen');
-INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen f\xFCr Altersversorgung');
+INSERT INTO gifi (accno, description) VALUES ('600-619', 'LÃhne');
+INSERT INTO gifi (accno, description) VALUES ('620-639', 'GehÃlter');
+INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen fÃr Abfertigungen');
+INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen fÃr Altersversorgung');
INSERT INTO gifi (accno, description) VALUES ('650-655', 'Gesetzlicher Sozialaufwand Arbeiter');
INSERT INTO gifi (accno, description) VALUES ('656-659', 'Gesetzlicher Sozialaufwand Angestellte');
-INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabh\xE4ngige Abgaben und Pflichtbeitr\xE4ge');
-INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabh\xE4ngige Abgaben und Pflichtbeitr\xE4ge');
+INSERT INTO gifi (accno, description) VALUES ('660-665', 'LohnabhÃngige Abgaben und PflichtbeitrÃge');
+INSERT INTO gifi (accno, description) VALUES ('666-669', 'GehaltsabhÃngige Abgaben und PflichtbeitrÃge');
INSERT INTO gifi (accno, description) VALUES ('670-689', 'Sonstige Sozialaufwendungen');
INSERT INTO gifi (accno, description) VALUES ('690', 'Aufwandsstellenrechnung');
--
INSERT INTO gifi (accno, description) VALUES ('7', 'Abschreibungen und sonstige betriebliche Aufwendunge');
--
INSERT INTO gifi (accno, description) VALUES ('70', 'Abschreibungen');
-INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen f\xFCr das Ingangsetzen und Erweitern eines Betriebes');
-INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlageverm\xF6gen (ausgenommen Finanzanlagen)');
-INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufverm\xF6gen, soweit diese die im Unternehmen \xFCblichen Abschreibungen \xFCbersteigen');
+INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen fÃr das Ingangsetzen und Erweitern eines Betriebes');
+INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das AnlagevermÃgen (ausgenommen Finanzanlagen)');
+INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom UmlaufvermÃgen, soweit diese die im Unternehmen Ãblichen Abschreibungen Ãbersteigen');
--
INSERT INTO gifi (accno, description) VALUES ('71', 'Sonstige Steuern');
INSERT INTO gifi (accno, description) VALUES ('710-719', 'Sonstige Steuern');
--
-INSERT INTO gifi (accno, description) VALUES ('72-78', '\xDCbrige betriebliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('72-78', 'Ãbrige betriebliche Aufwendungen');
--
INSERT INTO gifi (accno, description) VALUES ('72', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
INSERT INTO gifi (accno, description) VALUES ('720-729', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
@@ -243,7 +243,7 @@
INSERT INTO gifi (accno, description) VALUES ('730-731', 'Transporte durch Dritte');
INSERT INTO gifi (accno, description) VALUES ('732-733', 'Kfz-Aufwand');
INSERT INTO gifi (accno, description) VALUES ('734-735', 'Reise- und Fahrtaufwand');
-INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und N\xE4chtigungsgelder');
+INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und NÃchtigungsgelder');
INSERT INTO gifi (accno, description) VALUES ('738-739', 'Nachrichtenaufwand');
--
INSERT INTO gifi (accno, description) VALUES ('74', 'Miet-, Pacht-, Leasing- und Lizenzaufwand');
@@ -251,84 +251,84 @@
INSERT INTO gifi (accno, description) VALUES ('744-747', 'Leasingaufwand');
INSERT INTO gifi (accno, description) VALUES ('748-749', 'Lizenzaufwand');
--
-INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand f\xFCr beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsverg\xFCtungen');
-INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand f\xFCr beigestelltes Personal');
+INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand fÃr beigestelltes Personal, Provisionen an Dritte, AufsichtsratsvergÃtungen');
+INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand fÃr beigestelltes Personal');
INSERT INTO gifi (accno, description) VALUES ('754-757', 'Provisionen an Dritte');
-INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsverg\xFCtungen');
+INSERT INTO gifi (accno, description) VALUES ('758-759', 'AufsichtsratsvergÃtungen');
--
-INSERT INTO gifi (accno, description) VALUES ('76', 'B\xFCro-, Werbe- und Repr\xE4sentationsaufwand');
-INSERT INTO gifi (accno, description) VALUES ('760', 'B\xFCromaterial und Drucksorten');
-INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielf\xE4ltigungen');
+INSERT INTO gifi (accno, description) VALUES ('76', 'BÃro-, Werbe- und ReprÃsentationsaufwand');
+INSERT INTO gifi (accno, description) VALUES ('760', 'BÃromaterial und Drucksorten');
+INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und VervielfÃltigungen');
INSERT INTO gifi (accno, description) VALUES ('763', 'Fachliteratur und Zeitungen');
-INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repr\xE4sentation');
+INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und ReprÃsentation');
INSERT INTO gifi (accno, description) VALUES ('769', 'Spenden und Trinkgelder');
--
-INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, \xDCbrige Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, Ãbrige Aufwendungen');
INSERT INTO gifi (accno, description) VALUES ('770-774', 'Versicherungen');
-INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Pr\xFCfungsaufwand');
+INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und PrÃfungsaufwand');
INSERT INTO gifi (accno, description) VALUES ('777', 'Aus- und Fortbildung');
-INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeitr\xE4ge');
+INSERT INTO gifi (accno, description) VALUES ('778', 'MitgliedsbeitrÃge');
INSERT INTO gifi (accno, description) VALUES ('779', 'Spesen des Geldverkehrs');
-INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensf\xE4lle');
+INSERT INTO gifi (accno, description) VALUES ('780-781', 'SchadensfÃlle');
INSERT INTO gifi (accno, description) VALUES ('782', 'Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlageverm\xF6gen, ausgenommen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom AnlagevermÃgen, ausgenommen Finanzanlagen');
INSERT INTO gifi (accno, description) VALUES ('784-788', 'Verschiedene betriebliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoertr\xE4ge auf sonstige betriebliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('789', 'SkontoertrÃge auf sonstige betriebliche Aufwendungen');
--
-INSERT INTO gifi (accno, description) VALUES ('79', 'Konten f\xFCr das Umsatzkostenverfahren');
+INSERT INTO gifi (accno, description) VALUES ('79', 'Konten fÃr das Umsatzkostenverfahren');
INSERT INTO gifi (accno, description) VALUES ('790', 'Aufwandsstellenrechnung');
INSERT INTO gifi (accno, description) VALUES ('791-799', 'Aufwandsstellen im Rahmen des Umsatzkostenverfahrens');
INSERT INTO gifi (accno, description) VALUES ('791-795', 'Aufwandsstellen der Herstellung');
-INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der Umsatzerl\xF6se erbrachten Leistungen');
+INSERT INTO gifi (accno, description) VALUES ('796', 'Herstellungskosten der zur Erzielung der UmsatzerlÃse erbrachten Leistungen');
INSERT INTO gifi (accno, description) VALUES ('797', 'Vertriebskosten');
INSERT INTO gifi (accno, description) VALUES ('798', 'Verwaltungskosten');
INSERT INTO gifi (accno, description) VALUES ('799', 'Sonstige betriebliche Aufwendungen');
--
-INSERT INTO gifi (accno, description) VALUES ('8', 'Finanzertr\xE4ge und Finanzaufwendungen, a.o. Ertr\xE4ge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, R\xFCcklagenbewegung');
+INSERT INTO gifi (accno, description) VALUES ('8', 'FinanzertrÃge und Finanzaufwendungen, a.o. ErtrÃge und a.o. Aufwendungen, Steuern vom Einkommen und vom Ertrag, RÃcklagenbewegung');
--
-INSERT INTO gifi (accno, description) VALUES ('80-83', 'Finanzertr\xE4ge und Finanzaufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('800-804', 'Ertr\xE4ge aus Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('805-809', 'Ertr\xE4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\xF6gens');
-INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und \xE4hnliche Ertr\xE4ge');
-INSERT INTO gifi (accno, description) VALUES ('814', 'Erl\xF6se aus dem Abgang von Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('815', 'Erl\xF6se aus dem Abgang von sonstigen Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('816', 'Erl\xF6se aus dem Abgang von Wertpapieren des Umlaufverm\xF6gens');
+INSERT INTO gifi (accno, description) VALUES ('80-83', 'FinanzertrÃge und Finanzaufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('800-804', 'ErtrÃge aus Beteiligungen');
+INSERT INTO gifi (accno, description) VALUES ('805-809', 'ErtrÃge aus anderen Wertpapieren und Ausleihungen des FinanzanlagevermÃgens');
+INSERT INTO gifi (accno, description) VALUES ('810-813', 'Sonstige Zinsen und Ãhnliche ErtrÃge');
+INSERT INTO gifi (accno, description) VALUES ('814', 'ErlÃse aus dem Abgang von Beteiligungen');
+INSERT INTO gifi (accno, description) VALUES ('815', 'ErlÃse aus dem Abgang von sonstigen Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('816', 'ErlÃse aus dem Abgang von Wertpapieren des UmlaufvermÃgens');
INSERT INTO gifi (accno, description) VALUES ('817', 'Buchwert abgegangener Beteiligungen');
INSERT INTO gifi (accno, description) VALUES ('818', 'Buchwert abgegangener sonstiger Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des Umlaufverm\xF6gens');
-INSERT INTO gifi (accno, description) VALUES ('820', 'Ertr\xE4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen');
-INSERT INTO gifi (accno, description) VALUES ('821', 'Ertr\xE4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\xF6gens');
+INSERT INTO gifi (accno, description) VALUES ('819', 'Buchwert abgegangener Wertpapiere des UmlaufvermÃgens');
+INSERT INTO gifi (accno, description) VALUES ('820', 'ErtrÃge aus dem Abgang von und der Zuschreibung zu Finanzanlagen');
+INSERT INTO gifi (accno, description) VALUES ('821', 'ErtrÃge aus dem Abgang von und der Zuschreibung zu Wertpapieren des UmlaufvermÃgens');
INSERT INTO gifi (accno, description) VALUES ('822-825', 'Aufwendungen aus Beteiligungen');
-INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des Umlaufverm\xF6gens');
-INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und \xE4hnliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgen\xFCtzte Lieferantenskonti');
+INSERT INTO gifi (accno, description) VALUES ('826-827', 'Aufwendungen aus sonstigen Finanzanlagen und aus Wertpapieren des UmlaufvermÃgens');
+INSERT INTO gifi (accno, description) VALUES ('828-834', 'Zinsen und Ãhnliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('835', 'Nicht ausgenÃtzte Lieferantenskonti');
--
-INSERT INTO gifi (accno, description) VALUES ('84', 'Au\xDFerordentliche Ertr\xE4ge und au\xDFerordentliche Aufwendungen');
-INSERT INTO gifi (accno, description) VALUES ('840-844', 'Au\xDFerordentliche Ertr\xE4ge');
-INSERT INTO gifi (accno, description) VALUES ('845-849', 'Au\xDFerordentliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('84', 'AuÃerordentliche ErtrÃge und auÃerordentliche Aufwendungen');
+INSERT INTO gifi (accno, description) VALUES ('840-844', 'AuÃerordentliche ErtrÃge');
+INSERT INTO gifi (accno, description) VALUES ('845-849', 'AuÃerordentliche Aufwendungen');
--
INSERT INTO gifi (accno, description) VALUES ('85', 'Steuern vom Einkommen und vom Ertrag');
INSERT INTO gifi (accno, description) VALUES ('850-859', 'Steuern vom Einkommen und vom Ertrag');
--
-INSERT INTO gifi (accno, description) VALUES ('86-89', 'R\xFCcklagenbewegung, Ergebnis\xFCberrechnung');
-INSERT INTO gifi (accno, description) VALUES ('860-869', 'Aufl\xF6sung unversteuerter R\xFCcklagen');
-INSERT INTO gifi (accno, description) VALUES ('870-874', 'Aufl\xF6sung von Kapitalr\xFCcklagen');
-INSERT INTO gifi (accno, description) VALUES ('875-879', 'Aufl\xF6sung von Gewinnr\xFCcklagen');
-INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten R\xFCcklagen');
-INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu Gewinnr\xFCcklagen');
-INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. Verlust\xFCberrechnung aus Ergebnisabf\xFChrungsvertr\xE4gen');
+INSERT INTO gifi (accno, description) VALUES ('86-89', 'RÃcklagenbewegung, ErgebnisÃberrechnung');
+INSERT INTO gifi (accno, description) VALUES ('860-869', 'AuflÃsung unversteuerter RÃcklagen');
+INSERT INTO gifi (accno, description) VALUES ('870-874', 'AuflÃsung von KapitalrÃcklagen');
+INSERT INTO gifi (accno, description) VALUES ('875-879', 'AuflÃsung von GewinnrÃcklagen');
+INSERT INTO gifi (accno, description) VALUES ('880-889', 'Zuweisung zu unversteuerten RÃcklagen');
+INSERT INTO gifi (accno, description) VALUES ('890-895', 'Zuweisung zu GewinnrÃcklagen');
+INSERT INTO gifi (accno, description) VALUES ('899', 'Gewinnabfuhr bzw. VerlustÃberrechnung aus ErgebnisabfÃhrungsvertrÃgen');
--
-INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte R\xFCcklagen, Einlagen Stiller Gesellschafter, Abschlu\xDF- und Evidenzkonten');
+INSERT INTO gifi (accno, description) VALUES ('9', 'Eigenkapital, unversteuerte RÃcklagen, Einlagen Stiller Gesellschafter, AbschluÃ- und Evidenzkonten');
--
INSERT INTO gifi (accno, description) VALUES ('900-918', 'Gezeichnetes bzw. gewidmetes Kapital');
INSERT INTO gifi (accno, description) VALUES ('919', 'Nicht eingeforderte ausstehende Einlagen');
-INSERT INTO gifi (accno, description) VALUES ('920-929', 'Kapitalr\xFCcklagen');
-INSERT INTO gifi (accno, description) VALUES ('930-938', 'Gewinnr\xFCcklagen');
+INSERT INTO gifi (accno, description) VALUES ('920-929', 'KapitalrÃcklagen');
+INSERT INTO gifi (accno, description) VALUES ('930-938', 'GewinnrÃcklagen');
INSERT INTO gifi (accno, description) VALUES ('939', 'Bilanzgewinn (-verlust)');
-INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte R\xFCcklagen');
+INSERT INTO gifi (accno, description) VALUES ('940-959', 'Bewertungsreserven und sonstige unversteuerte RÃcklagen');
INSERT INTO gifi (accno, description) VALUES ('960-969', 'Privat- und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften');
INSERT INTO gifi (accno, description) VALUES ('970-979', 'Einlagen Stiller Gesellschafter');
-INSERT INTO gifi (accno, description) VALUES ('980', 'Er\xF6ffnungsbilanz');
-INSERT INTO gifi (accno, description) VALUES ('985', 'Schlu\xDFbilanz');
+INSERT INTO gifi (accno, description) VALUES ('980', 'ErÃffnungsbilanz');
+INSERT INTO gifi (accno, description) VALUES ('985', 'SchluÃbilanz');
INSERT INTO gifi (accno, description) VALUES ('989', 'Gewinn- und Verlustrechnung');
INSERT INTO gifi (accno, description) VALUES ('990-999', 'Evidenzkonten');
Modified: trunk/sql/Bahasa-Indonesia_Default-chart.sql
===================================================================
--- trunk/sql/Bahasa-Indonesia_Default-chart.sql 2006-11-15 04:47:02 UTC (rev 609)
+++ trunk/sql/Bahasa-Indonesia_Default-chart.sql 2006-11-15 04:49:45 UTC (rev 610)
@@ -1,74 +1,74 @@
--- Default chart of accounts
--- sample only
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','AKTIVA LANCAR','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Bank','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Kas Kecil','A','','A','AR_paid:AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Piutang','A','','A','AR');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / Umum','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','','A','IC');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','AKTIVA TETAP','H','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Perabot Kantor & Peralatan','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Akumulasi Amort. Perabot & Peralatan','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Kendaraan','A','','A','');
-insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Akumulasi Amort. Kendaraan','A','','A','','1');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','HUTANG LANCAR','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Hutang Dagang','A','','L','AP');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Hutang Pajak','A','','L','');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Federal Income Tax Payable','A','','L','');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Workers Comp Payable','A','','L','');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Vacation Pay Payable','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Hutang Rencana Pensiun','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2260','Hutang Asuransi Karyawan','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2280','Hutang Pajak Gaji','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','PPn (10%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (14%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
---insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','VAT (30%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','HUTANG JANGKA PANJANG','H','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Hutang Bank','A','','L','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Hutang ke Pemegang Saham','A','','L','AP_paid');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','MODAL','H','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Modal Umum','A','','Q','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','PENDAPATAN PENJUALAN','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Penjualan / General','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Penjualan / Aftermarket Parts','A','','I','AR_amount:IC_sale');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','PENDAPATAN KONSULTASI','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Jasa Konsultasi','A','','I','AR_amount:IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','PENDAPATAN LAIN','H','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Jasa Pengiriman dan Pengepakan','A','','I','IC_income');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Bunga','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Keuntungan Selisih Kurs','A','','I','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','BIAYA PENJUALAN','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Pembelian','A','','E','AP_amount:IC_cogs:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / General','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Aftermarket Parts','A','','E','AP_amount:IC_cogs');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Ongkos Kirim','A','','E','AP_amount:IC_expense');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','BIAYA GAJI','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Biaya Gaji','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Biaya Asuransi Karyawan','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Biaya Rencana Pensiun','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','BIAYA UMUM DAN ADMINISTRASI','H','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Akunting dan Legalitas','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Iklan dan Promosi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Capital Cost Allowance Expense','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Biaya Amortisasi','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Biaya Pajak Pendapatan','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Asuransi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Biaya Bank dan Bunga','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Biaya Keperluan Kantor','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Biaya Sewa','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Reparasi & Maintenance','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Perjalanan dan Entertainment','A','','E','');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilitas','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrasi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licensi','A','','E','AP_amount');
-insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Rugi Selisih Kurs','A','','E','');
---
-insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.1);
---insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.14);
---insert into tax (chart_id,rate) values ((select id from chart where accno = '2330'),0.3);
---
+-- Default chart of accounts
+-- sample only
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','AKTIVA LANCAR','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Bank','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Kas Kecil','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Piutang','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / Umum','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','AKTIVA TETAP','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Perabot Kantor & Peralatan','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Akumulasi Amort. Perabot & Peralatan','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Kendaraan','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Akumulasi Amort. Kendaraan','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','HUTANG LANCAR','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Hutang Dagang','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Hutang Pajak','A','','L','');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2190','Federal Income Tax Payable','A','','L','');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Workers Comp Payable','A','','L','');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Vacation Pay Payable','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250','Hutang Rencana Pensiun','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2260','Hutang Asuransi Karyawan','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2280','Hutang Pajak Gaji','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','PPn (10%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','VAT (14%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+--insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','VAT (30%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','HUTANG JANGKA PANJANG','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Hutang Bank','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Hutang ke Pemegang Saham','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','MODAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Modal Umum','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','PENDAPATAN PENJUALAN','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Penjualan / General','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Penjualan / Aftermarket Parts','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4300','PENDAPATAN KONSULTASI','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4320','Jasa Konsultasi','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','PENDAPATAN LAIN','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Jasa Pengiriman dan Pengepakan','A','','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Bunga','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Keuntungan Selisih Kurs','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','BIAYA PENJUALAN','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Pembelian','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / General','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Aftermarket Parts','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Ongkos Kirim','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','BIAYA GAJI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Biaya Gaji','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Biaya Asuransi Karyawan','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Biaya Rencana Pensiun','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','BIAYA UMUM DAN ADMINISTRASI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Akunting dan Legalitas','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Iklan dan Promosi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5650','Capital Cost Allowance Expense','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Biaya Amortisasi','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Biaya Pajak Pendapatan','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Asuransi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Biaya Bank dan Bunga','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Biaya Keperluan Kantor','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Biaya Sewa','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Reparasi & Maintenance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Perjalanan dan Entertainment','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilitas','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrasi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licensi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Rugi Selisih Kurs','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.1);
+--insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.14);
+--insert into tax (chart_id,rate) values ((select id from chart where accno = '2330'),0.3);
+--
INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4020'));
@@ -82,4 +82,4 @@
INSERT INTO defaults (setting_key, value) VALUES ('curr', 'IDR:USD:CAD:EUR');
INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
---
+--
Modified: trunk/sql/Belgium-chart.sql
===================================================================
--- trunk/sql/Belgium-chart.sql 2006-11-15 04:47:02 UTC (rev 609)
+++ trunk/sql/Belgium-chart.sql 2006-11-15 04:49:45 UTC (rev 610)
@@ -5,49 +5,49 @@
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('756000', 'Produits financiers divers', 'A', 'I', 'AR_paid:AP_paid', '75', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('555000', 'DEX02', 'A', 'A', 'AR_paid:AP_paid', '55', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('499200', 'Compte de repartition NDC - Verdelingsrekening CN', 'A', 'L', 'AR_paid:AP_paid', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('460', 'Acomptes re\xE7us sur commandes', 'A', 'L', 'AR_paid', '46', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('4168', 'Rabais, ristournes, remises \xE0 obtenir et autres avoirs non encore re\xE7us', 'A', 'A', 'AP_paid', '416', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('43', 'Dettes financi\xE8res - Financi\xEBle schulden', 'H', 'L', '', '43', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('460', 'Acomptes reÃus sur commandes', 'A', 'L', 'AR_paid', '46', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('4168', 'Rabais, ristournes, remises à obtenir et autres avoirs non encore reÃus', 'A', 'A', 'AP_paid', '416', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('43', 'Dettes financiÃres - FinanciÃle schulden', 'H', 'L', '', '43', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('2400', 'Mobilier - Meubilair', 'A', 'A', '', '24', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240190', 'Mat\xE9riel bureau amort. anterieurs - Afschr. op bureaumaterieel vorig boekj.', 'A', 'A', '', '24', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240190', 'MatÃriel bureau amort. anterieurs - Afschr. op bureaumaterieel vorig boekj.', 'A', 'A', '', '24', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('221900', 'Constructions amort. anterieurs - Afschr. op gebouwen vorig boekj.', 'A', 'A', '', '22', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('221910', 'Constructions amort. de l''exercice - Afschr. op gebouwen dit boekj.', 'A', 'A', '', '22', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('75', 'Produits financiers - Financi\xEBle opbrengsten', 'H', 'I', '', '75', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('75', 'Produits financiers - FinanciÃle opbrengsten', 'H', 'I', '', '75', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('230900', 'Inst. techniques amort. anterieurs - Afschr. op installaties vorig boekj.', 'A', 'A', '', '23', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240090', 'Mobilier amort. anter. - Afschr. op meubilair vorig boekj.', 'A', 'A', '', '24', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240091', 'Mobilier amort. exercice - Afschr. op meubilair dit boekj.', 'A', 'A', '', '24', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240191', 'Mat\xE9riel bureau amort. exercice - Afschr. op bureaumaterieel dit boekj.', 'A', 'A', '', '24', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240191', 'MatÃriel bureau amort. exercice - Afschr. op bureaumaterieel dit boekj.', 'A', 'A', '', '24', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240290', 'Materiel Informatique amort. anter. - Afschr. op hardware vorig boekj.', 'A', 'A', '', '24', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('240291', 'Mat. informat. amort. exercice - Afschr. op hardware dit boekj.', 'A', 'A', '', '24', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('241900', 'Voiture amort. anter. - Afschr. op wagen vorig boekj.', 'A', 'A', '', '24', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('241910', 'Voiture amort. exercice - Afschr. op wagen dit boekj. ', 'A', 'A', '', '24', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260900', 'Amen. loc. lou\xE9s amort. anter. - Inrichtingskost. vorig boekj.', 'A', 'A', '', '26', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260900', 'Amen. loc. louÃs amort. anter. - Inrichtingskost. vorig boekj.', 'A', 'A', '', '26', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('230910', 'Inst. techniques amort. exercice - Afschr. op installaties dit boekj.', 'A', 'A', '', '23', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('231900', 'Mach. et gros mat. amort. anterieurs - Afschr. op machines vorig boekj.', 'A', 'A', '', '23', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('231910', 'Mach. et gros mat. amort. exercice - Afschr. op machines dit boekj.', 'A', 'A', '', '23', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('237900', 'Outillage amort. anterieurs - Afschr. op uitrusting vorig boekj.', 'A', 'A', '', '23', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('237910', 'Outillage amort. exercice - Afschr. op uitrusting dit boekj.', 'A', 'A', '', '23', '1');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260910', 'Amen. loc. lou\xE9s amort. exercice - Inrichtingskost. dit boekj.', 'A', 'A', '', '26', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('260910', 'Amen. loc. louÃs amort. exercice - Inrichtingskost. dit boekj.', 'A', 'A', '', '26', '1');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451541', 'TVA DUE VENTES 21%', 'A', 'L', 'AR_tax:IC_taxpart:IC_taxservice', '451', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612200', 'Carburants voitures', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630', 'Dotations amort., r\xE9duction valeur s/immo. - Afschr., waardeverm. op v. a., toevoeging', 'A', 'E', '', '63', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('630', 'Dotations amort., rÃduction valeur s/immo. - Afschr., waardeverm. op v. a., toevoeging', 'A', 'E', '', '63', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613210', 'Honoraires avocats', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('712', 'Des encours de fabrication - In de vooraad goederen in bewerking', 'A', 'I', 'IC_sale', '71', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('600', 'Achats mati\xE8res premi\xE8res - Aankopen van grondstoffen', 'A', 'E', 'IC_cogs', '60', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614400', 'Entr\xE9e aux foires', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('742', 'Plus-values cr\xE9ances com. - Meerwaarden realis. handelsvorderingen', 'A', 'I', '', '74', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613304', 'Traiteurs-r\xE9ception client\xE8le', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('600', 'Achats matiÃres premiÃres - Aankopen van grondstoffen', 'A', 'E', 'IC_cogs', '60', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('614400', 'EntrÃe aux foires', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('742', 'Plus-values crÃances com. - Meerwaarden realis. handelsvorderingen', 'A', 'I', '', '74', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('613304', 'Traiteurs-rÃception clientÃle', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('64', 'Autres charges exploitation - Andere bedrijfskosten', 'H', 'E', '', '64', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('76', 'Produits exceptionnels - Uitzonderlijke opbrengsten', 'H', 'I', '', '76', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('743000', 'Ventes diverses - Diverse bedrijfsopbrengsten', 'A', 'I', '', '74', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('760100', 'sur immobilisations corp. - op materi\xEBle vaste activa', 'A', 'I', '', '760', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('760100', 'sur immobilisations corp. - op materiÃle vaste activa', 'A', 'I', '', '760', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611150', 'Charges locatives voitures', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('771200', 'Reprises de provisions fiscales - Terugn. fiscale voorz.', 'A', 'I', '', '771', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('794', 'Intervention associ\xE9 perte - Tussenkomst vennoten verlies', 'A', 'I', '', '79', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('404', 'Produits \xE0 recevoir - Te innen opbrengsten', 'A', 'A', '', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('794', 'Intervention associà perte - Tussenkomst vennoten verlies', 'A', 'I', '', '79', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('404', 'Produits à recevoir - Te innen opbrengsten', 'A', 'A', '', '40', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('500', 'Action propres - Eigen aandelen', 'A', 'A', '', '50', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('41', 'Autres cr\xE9ances - Overige vorderingen', 'H', 'A', '', '41', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('407', 'Cr\xE9ances douteuses - Dubieuze debiteuren', 'A', 'A', 'AR_paid', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('41', 'Autres crÃances - Overige vorderingen', 'H', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('407', 'CrÃances douteuses - Dubieuze debiteuren', 'A', 'A', 'AR_paid', '40', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('442001', 'Fournisseurs essence', 'A', 'L', 'AP', '44', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('608', 'Remises ristournes rabais obtenus - Ontvangen kortingen ristorno''s en rabatten (-)', 'A', 'E', 'IC_cogs', '60', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612140', 'Internet', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
@@ -56,74 +56,74 @@
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('611350', 'Entr. & Repar. Voitures & Veh. Mixtes', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('655000', 'Ecarts de conversion de devises', 'A', 'E', 'AR_paid:IC_sale:IC_expense', '65', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451560', 'TVA DUE CO-CONTRACTANT', 'A', 'L', '', '451', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('609000', 'de mati\xE8res premi\xE8res - van grondstofen', 'A', 'E', '', '60', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('609000', 'de matiÃres premiÃres - van grondstofen', 'A', 'E', '', '60', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411590', 'TVA ACHATS 6%', 'A', 'A', 'AP_tax:IC_taxpart:IC_taxservice', '411', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411591', 'TVA ACHATS 21%', 'A', 'A', 'AP_tax:IC_taxpart:IC_taxservice', '411', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411620', 'TVA \xE0 r\xE9gulariser (case 62)', 'A', 'A', '', '411', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411620', 'TVA Ã rÃgulariser (case 62)', 'A', 'A', '', '411', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411', 'TVA A RECUPERER - TERUG TE VORDEREN BTW', 'H', 'A', '', '', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('44', 'Dettes commerciales - Handelsschulden', 'H', 'L', '', '44', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('409', 'R\xE9ductions de valeur act\xE9es (-) - Geboekte waardevermindering', 'A', 'A', '', '40', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('409', 'RÃductions de valeur actÃes (-) - Geboekte waardevermindering', 'A', 'A', '', '40', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451540', 'TVA DUE VENTES 6%', 'A', 'L', 'AR_tax:IC_taxpart:IC_taxservice', '451', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('640', 'Charges fiscales de l''exploitation - Bedrijfsbelastingen', 'A', 'E', '', '64', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('713', 'Des Produits finis - In de voorraad gereed product', 'A', 'I', 'IC_sale', '71', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('750', 'Produits immo. financi\xE8res - Opbrengsten financi\xEBle vaste activa', 'A', 'I', '', '75', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656500', 'Int\xE9r\xEAts retards sociaux - Sociale achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('750', 'Produits immo. financiÃres - Opbrengsten financiÃle vaste activa', 'A', 'I', '', '75', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('656500', 'IntÃrÃts retards sociaux - Sociale achterst. interest', 'A', 'E', 'AP_amount:IC_expense', '65', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('755000', 'Ecarts de convers. devises - Resultats omrekening vreemde valuta', 'A', 'I', 'IC_sale:IC_income', '75', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('754000', 'Diff\xE9rence de change - Wisselresultaten', 'A', 'I', 'AR_amount:IC_income', '75', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('761', 'Reprises r\xE9duct. valeur immo. fin. - Terugneming waardeverm. fin. v. a.', 'A', 'I', '', '76', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('773', 'Imp\xF4ts \xE9trangers s/r\xE9sultat - Buitenl. belasting op resultaat', 'A', 'I', '', '77', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('77', 'R\xE9gularisation d''imp\xF4ts, reprises provisions fiscales - Regul. belastingen en terugneming fiscale voorz.', 'H', 'I', '', '77', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('754000', 'DiffÃrence de change - Wisselresultaten', 'A', 'I', 'AR_amount:IC_income', '75', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('761', 'Reprises rÃduct. valeur immo. fin. - Terugneming waardeverm. fin. v. a.', 'A', 'I', '', '76', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('773', 'ImpÃts Ãtrangers s/rÃsultat - Buitenl. belasting op resultaat', 'A', 'I', '', '77', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('77', 'RÃgularisation d''impÃts, reprises provisions fiscales - Regul. belastingen en terugneming fiscale voorz.', 'H', 'I', '', '77', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('7', 'CLASSE 7 -- PRODUITS - OPBRENGSTEN', 'H', 'I', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411640', 'TVA \xE0 recup\xE9rer s/NDC \xE9mises (case 64)', 'A', 'A', '', '411', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('411640', 'TVA Ã recupÃrer s/NDC Ãmises (case 64)', 'A', 'A', '', '411', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('612300', 'Abonnements & Documentations', 'A', 'E', 'AP_amount:IC_expense', '61', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('410', 'Capital appel\xE9, non vers\xE9 - Opgevraagd, niet-gestort kapitaal', 'A', 'A', '', '41', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('417', 'Cr\xE9ances douteuses - Dubieuze debiteuren', 'A', 'A', '', '416', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('410', 'Capital appelÃ, non versà - Opgevraagd, niet-gestort kapitaal', 'A', 'A', '', '41', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('417', 'CrÃances douteuses - Dubieuze debiteuren', 'A', 'A', '', '416', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('451', 'TVA A PAYER - TE BETALEN BTW', 'H', 'L', '', '', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('499000', 'Compte d''attente - Wachtrekening', 'A', 'L', '', '', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('455', 'R\xE9munerations - Bezoldigingen', 'A', 'L', '', '45', '0');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('455', 'RÃmunerations - Bezoldigingen', 'A', 'L', '', '45', '0');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('601', 'Achat des fournitures - Aankoop van hulpstoffen', 'A', 'E', 'IC_cogs', '60', '0');
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('49', 'Comptes de r\xE9gularisation - Overlopende- en wachtrekeningen', 'H', 'L', '', '', '0');
@@ Diff output truncated at 100000 characters. @@
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