feat: Add chart of accounts for Switzerland
240812 Schulkontenrahmen VEB - DE
This commit is contained in:
eagleautomate
@@ -0,0 +1,532 @@
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{
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"country_code": "ch",
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"name": "240812 Schulkontenrahmen VEB - DE",
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"tree": {
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"Aktiven": {
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"account_number": "1",
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"is_group": 1,
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"root_type": "Asset",
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"Umlaufvermögen": {
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"account_number": "10",
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"is_group": 1,
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"Flüssige Mittel": {
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"account_number": "100",
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"is_group": 1,
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"Kasse": {
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"account_number": "1000",
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"account_type": "Cash"
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},
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"Bankguthaben": {
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"account_number": "1020",
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"account_type": "Bank"
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}
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},
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"Kurzfristig gehaltene Aktiven mit Börsenkurs": {
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"account_number": "106",
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"is_group": 1,
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"Wertschriften": {
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"account_number": "1060"
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},
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"Wertberichtigungen Wertschriften": {
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"account_number": "1069"
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}
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},
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"Forderungen aus Lieferungen und Leistungen": {
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"account_number": "110",
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"is_group": 1,
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"Forderungen aus Lieferungen und Leistungen (Debitoren)": {
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"account_number": "1100"
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},
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"Delkredere": {
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"account_number": "1109"
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}
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},
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"Übrige kurzfristige Forderungen": {
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"account_number": "114",
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"is_group": 1,
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"Vorschüsse und Darlehen": {
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"account_number": "1140"
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},
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"Wertberichtigungen Vorschüsse und Darlehen": {
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"account_number": "1149"
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},
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"Vorsteuer MWST Material, Waren, Dienstleistungen, Energie": {
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"account_number": "1170"
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},
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"Vorsteuer MWST Investitionen, übriger Betriebsaufwand": {
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"account_number": "1171"
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},
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"Verrechnungssteuer": {
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"account_number": "1176"
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},
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"Forderungen gegenüber Sozialversicherungen und Vorsorgeeinrichtungen": {
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"account_number": "1180"
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},
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"Quellensteuer": {
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"account_number": "1189"
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},
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"Sonstige kurzfristige Forderungen": {
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"account_number": "1190"
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},
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"Wertberichtigungen sonstige kurzfristige Forderungen": {
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"account_number": "1199"
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}
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},
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"Vorräte und nicht fakturierte Dienstleistungen": {
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"account_number": "120",
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"is_group": 1,
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"Handelswaren": {
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"account_number": "1200"
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},
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"Rohstoffe": {
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"account_number": "1210"
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},
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"Werkstoffe": {
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"account_number": "1220"
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},
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"Hilfs- und Verbrauchsmaterial": {
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"account_number": "1230"
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},
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"Handelswaren in Konsignation": {
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"account_number": "1250"
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},
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"Fertige Erzeugnisse": {
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"account_number": "1260"
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},
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"Unfertige Erzeugnisse": {
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"account_number": "1270"
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},
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"Nicht fakturierte Dienstleistungen": {
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"account_number": "1280"
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}
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},
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"Aktive Rechnungsabgrenzungen": {
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"account_number": "130",
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"is_group": 1,
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"Bezahlter Aufwand des Folgejahres": {
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"account_number": "1300"
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},
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"Noch nicht erhaltener Ertrag": {
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"account_number": "1301"
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}
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}
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},
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"Anlagevermögen": {
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"account_number": "14",
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"is_group": 1,
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"Finanzanlagen": {
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"account_number": "140",
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"is_group": 1,
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"Wertschriften": {
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"account_number": "1400"
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},
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"Wertberichtigungen Wertschriften": {
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"account_number": "1409"
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},
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"Darlehen": {
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"account_number": "1440"
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},
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"Hypotheken": {
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"account_number": "1441"
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},
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"Wertberichtigungen langfristige Forderungen": {
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"account_number": "1449"
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}
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},
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"Beteiligungen": {
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"account_number": "148",
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"is_group": 1,
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"Beteiligungen": {
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"account_number": "1480"
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},
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"Wertberichtigungen Beteiligungen": {
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"account_number": "1489"
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}
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},
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"Mobile Sachanlagen": {
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"account_number": "150",
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"is_group": 1,
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"Maschinen und Apparate": {
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"account_number": "1500"
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},
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"Wertberichtigungen Maschinen und Apparate": {
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"account_number": "1509"
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},
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"Mobiliar und Einrichtungen": {
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"account_number": "1510"
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},
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"Wertberichtigungen Mobiliar und Einrichtungen": {
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"account_number": "1519"
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},
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"Büromaschinen, Informatik, Kommunikationstechnologie": {
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"account_number": "1520"
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},
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"Wertberichtigungen Büromaschinen, Informatik, Kommunikationstechnologie": {
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"account_number": "1529"
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},
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"Fahrzeuge": {
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"account_number": "1530"
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},
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"Wertberichtigungen Fahrzeuge": {
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"account_number": "1539"
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},
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"Werkzeuge und Geräte": {
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"account_number": "1540"
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},
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"Wertberichtigungen Werkzeuge und Geräte": {
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"account_number": "1549"
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}
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},
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"Immobile Sachanlagen": {
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"account_number": "160",
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"is_group": 1,
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"Geschäftsliegenschaften": {
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"account_number": "1600"
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},
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"Wertberichtigungen Geschäftsliegenschaften": {
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"account_number": "1609"
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}
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},
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"Immaterielle Werte": {
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"account_number": "170",
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"is_group": 1,
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"Patente, Know-how, Lizenzen, Rechte, Entwicklungen": {
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"account_number": "1700"
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},
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"Wertberichtigungen Patente, Know-how, Lizenzen, Rechte, Entwicklungen": {
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"account_number": "1709"
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},
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"Goodwill": {
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"account_number": "1770"
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},
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"Wertberichtigungen Goodwill": {
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"account_number": "1779"
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}
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},
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"Nicht einbezahltes Grund-, Gesellschafter- oder Stiftungskapital": {
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"account_number": "180",
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"is_group": 1,
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"Nicht einbezahltes Aktien-, Stamm-, Anteilschein- oder Stiftungskapital": {
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"account_number": "1850"
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}
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}
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}
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},
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"Passiven": {
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"account_number": "2",
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"is_group": 1,
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"root_type": "Liability",
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"Kurzfristiges Fremdkapital": {
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"account_number": "20",
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"is_group": 1,
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"Verbindlichkeiten aus Lieferungen und Leistungen": {
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"account_number": "200",
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"is_group": 1,
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"Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)": {
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"account_number": "2000"
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},
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"Erhaltene Anzahlungen": {
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"account_number": "2030"
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}
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},
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"Kurzfristige verzinsliche Verbindlichkeiten": {
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"account_number": "210",
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"is_group": 1,
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"Bankverbindlichkeiten": {
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"account_number": "2100"
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},
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"Verbindlichkeiten aus Finanzierungsleasing": {
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"account_number": "2120"
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},
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"Übrige verzinsliche Verbindlichkeiten": {
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"account_number": "2140"
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}
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},
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"Übrige kurzfristige Verbindlichkeiten": {
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"account_number": "220",
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"is_group": 1,
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"Geschuldete MWST (Umsatzsteuer)": {
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"account_number": "2200"
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},
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"Abrechnungskonto MWST": {
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"account_number": "2201"
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},
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"Verrechnungssteuer": {
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"account_number": "2206"
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},
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"Direkte Steuern": {
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"account_number": "2208"
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},
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"Sonstige kurzfristige Verbindlichkeiten": {
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"account_number": "2210"
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},
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"Beschlossene Ausschüttungen": {
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"account_number": "2261"
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},
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"Sozialversicherungen und Vorsorgeeinrichtungen": {
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"account_number": "2270"
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},
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"Quellensteuer": {
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"account_number": "2279"
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}
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},
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"Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen": {
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"account_number": "230",
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"is_group": 1,
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"Noch nicht bezahlter Aufwand": {
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"account_number": "2300"
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},
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"Erhaltener Ertrag des Folgejahres": {
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"account_number": "2301"
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},
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"Kurzfristige Rückstellungen": {
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"account_number": "2330"
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}
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}
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},
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"Langfristiges Fremdkapital": {
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"account_number": "24",
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"is_group": 1,
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"Langfristige verzinsliche Verbindlichkeiten": {
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"account_number": "240",
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"is_group": 1,
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"Bankverbindlichkeiten": {
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"account_number": "2400"
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},
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"Verbindlichkeiten aus Finanzierungsleasing": {
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"account_number": "2420"
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},
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"Obligationenanleihen": {
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"account_number": "2430"
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},
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"Darlehen": {
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"account_number": "2450"
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},
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"Hypotheken": {
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"account_number": "2451"
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}
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},
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"Übrige langfristige Verbindlichkeiten": {
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"account_number": "250",
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"is_group": 1,
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"Übrige langfristige Verbindlichkeiten (unverzinslich)": {
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"account_number": "2500"
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}
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},
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"Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen": {
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"account_number": "260",
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"is_group": 1,
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"Rückstellungen": {
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"account_number": "2600"
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}
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}
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},
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"Eigenkapital (juristische Personen)": {
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"account_number": "28",
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"is_group": 1,
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"Grund-, Gesellschafter- oder Stiftungskapital": {
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"account_number": "280",
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"is_group": 1,
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"Aktien-, Stamm-, Anteilschein- oder Stiftungskapital": {
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"account_number": "2800"
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}
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},
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"Reserven und Jahresgewinn oder Jahresverlust": {
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"account_number": "290",
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"is_group": 1,
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"Gesetzliche Kapitalreserve": {
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"account_number": "2900"
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},
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"Reserve für eigene Kapitalanteile": {
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"account_number": "2930"
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},
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"Aufwertungsreserve": {
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"account_number": "2940"
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},
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"Gesetzliche Gewinnreserve": {
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"account_number": "2950"
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},
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"Freiwillige Gewinnreserven": {
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"account_number": "2960"
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},
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"Gewinnvortrag oder Verlustvortrag": {
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"account_number": "2970"
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},
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"Jahresgewinn oder Jahresverlust": {
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"account_number": "2979"
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},
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"Eigene Aktien, Stammanteile oder Anteilscheine (Minusposten)": {
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"account_number": "2980"
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}
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}
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}
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},
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"Betrieblicher Ertrag aus Lieferungen und Leistungen": {
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"account_number": "3",
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"is_group": 1,
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"root_type": "Income",
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"Produktionserlöse": {
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"account_number": "3000"
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},
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"Handelserlöse": {
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"account_number": "3200"
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},
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"Dienstleistungserlöse": {
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"account_number": "3400"
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},
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"Übrige Erlöse aus Lieferungen und Leistungen": {
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"account_number": "3600"
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},
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"Eigenleistungen": {
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"account_number": "3700"
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},
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"Eigenverbrauch": {
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"account_number": "3710"
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},
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"Erlösminderungen": {
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"account_number": "3800"
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},
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"Verluste Forderungen (Debitoren), Veränderung Delkredere": {
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"account_number": "3805"
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},
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"Bestandesänderungen unfertige Erzeugnisse": {
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"account_number": "3900"
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},
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"Bestandesänderungen fertige Erzeugnisse": {
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"account_number": "3901"
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},
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"Bestandesänderungen nicht fakturierte Dienstleistungen": {
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"account_number": "3940"
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}
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},
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"Aufwand für Material, Handelswaren, Dienstleistungen und Energie": {
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"account_number": "4",
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"is_group": 1,
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"root_type": "Expense",
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"Materialaufwand Produktion": {
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"account_number": "4000"
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},
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"Handelswarenaufwand": {
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"account_number": "4200"
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},
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"Aufwand für bezogene Dienstleistungen": {
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"account_number": "4400"
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},
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"Energieaufwand zur Leistungserstellung": {
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"account_number": "4500"
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},
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"Aufwandminderungen": {
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"account_number": "4900"
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}
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},
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"Personalaufwand": {
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"account_number": "5",
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"is_group": 1,
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"root_type": "Expense",
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"Lohnaufwand": {
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"account_number": "5000"
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||||
},
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"Sozialversicherungsaufwand": {
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"account_number": "5700"
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||||
},
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"Übriger Personalaufwand": {
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||||
"account_number": "5800"
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||||
},
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"Leistungen Dritter": {
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"account_number": "5900"
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||||
}
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},
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"Übriger betrieblicher Aufwand, Abschreibungen und Wertberichtigungen sowie Finanzergebnis": {
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"account_number": "6",
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"is_group": 1,
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"root_type": "Expense",
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"Raumaufwand": {
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"account_number": "6000"
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||||
},
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"Unterhalt, Reparaturen, Ersatz mobile Sachanlagen": {
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||||
"account_number": "6100"
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||||
},
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"Leasingaufwand mobile Sachanlagen": {
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"account_number": "6105"
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},
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"Fahrzeug- und Transportaufwand": {
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"account_number": "6200"
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||||
},
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"Fahrzeugleasing und -mieten": {
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||||
"account_number": "6260"
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||||
},
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"Sachversicherungen, Abgaben, Gebühren, Bewilligungen": {
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"account_number": "6300"
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},
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"Energie- und Entsorgungsaufwand": {
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"account_number": "6400"
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},
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"Verwaltungsaufwand": {
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"account_number": "6500"
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||||
},
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"Informatikaufwand inkl. Leasing": {
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||||
"account_number": "6570"
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||||
},
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"Werbeaufwand": {
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||||
"account_number": "6600"
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||||
},
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||||
"Sonstiger betrieblicher Aufwand": {
|
||||
"account_number": "6700"
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||||
},
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||||
"Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens": {
|
||||
"account_number": "6800"
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||||
},
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"Finanzaufwand": {
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||||
"account_number": "6900"
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||||
},
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||||
"Finanzertrag": {
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"account_number": "6950"
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||||
}
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},
|
||||
"Betrieblicher Nebenerfolg": {
|
||||
"account_number": "7",
|
||||
"is_group": 1,
|
||||
"root_type": "Income",
|
||||
"Ertrag Nebenbetrieb": {
|
||||
"account_number": "7000"
|
||||
},
|
||||
"Aufwand Nebenbetrieb": {
|
||||
"account_number": "7010"
|
||||
},
|
||||
"Ertrag betriebliche Liegenschaft": {
|
||||
"account_number": "7500"
|
||||
},
|
||||
"Aufwand betriebliche Liegenschaft": {
|
||||
"account_number": "7510"
|
||||
}
|
||||
},
|
||||
"Betriebsfremder, ausserordentlicher, einmaliger oder periodenfremder Aufwand und Ertrag": {
|
||||
"account_number": "8",
|
||||
"is_group": 1,
|
||||
"root_type": "Expense",
|
||||
"Betriebsfremder Aufwand": {
|
||||
"account_number": "8000"
|
||||
},
|
||||
"Betriebsfremder Ertrag": {
|
||||
"account_number": "8100"
|
||||
},
|
||||
"Ausserordentlicher, einmaliger oder periodenfremder Aufwand": {
|
||||
"account_number": "8500"
|
||||
},
|
||||
"Ausserordentlicher, einmaliger oder periodenfremder Ertrag": {
|
||||
"account_number": "8510"
|
||||
},
|
||||
"Direkte Steuern": {
|
||||
"account_number": "8900"
|
||||
}
|
||||
},
|
||||
"Abschluss": {
|
||||
"account_number": "9",
|
||||
"is_group": 1,
|
||||
"root_type": "Equity",
|
||||
"Jahresgewinn oder Jahresverlust": {
|
||||
"account_number": "9200"
|
||||
}
|
||||
}
|
||||
}
|
||||
}
|
||||
Reference in New Issue
Block a user