Odoo18-Base/addons/l10n_ch/data/template/account.account-ch.csv

1	id	name	code	account_type	reconcile	name@de	name@it	name@fr	name@ar	name@zh_CN	name@nl
2	ch_coa_1060	Securities (with stock exchange price)	1060	asset_current	False	Wertpapiere (mit Börsenkurs)	Titoli	Titres
3	ch_coa_1069	Accumulated depreciation on securities	1069	asset_current	False	Kumulierte Abschreibungen auf Wertpapiere	Rettifica valore titoli	Ajustement de la valeur des titres
4	ch_coa_1091	Transfer account: Salaries	1091	asset_current	True	Transferkonto: Gehälter	Conto d'attesa - Salari	Compte d'attente pour salaires
5	ch_coa_1099	Transfer account: miscellaneous	1099	asset_current	True	Transferkonto: Verschiedenes	Conto d'attesa - altro	Compte d'attente autre
6	ch_coa_1100	Accounts receivable from goods and services (Debtors)	1100	asset_receivable	True	Forderungen aus Lieferungen und Leistungen (Debitoren)	Crediti da forniture e prestazioni (debitori)	Débiteurs
7	ch_coa_1101	Receivable (PoS)	1101	asset_receivable	True	Forderungen (PoS)	Crediti (Punti Vendita)	Débiteurs (PoS)
8	ch_coa_1109	Del credere (Acc. depr. on debtors)	1109	asset_current	False	Delkredere (Akontoabzug für Schuldner)	Delcredere	Ducroire
9	ch_coa_1140	Advances and loans	1140	asset_current	False	Vorschüsse und Darlehen	Anticipi e prestiti	Avances et prêts
10	ch_coa_1149	Advances and loans adjustments	1149	asset_current	False	Anpassungen von Vorschüssen und Darlehen	Rettifica valore anticipi e prestiti	Ajustement de la valeur des avances et des prêts
11	ch_coa_1170	Input Tax (VAT) receivable on material, goods, services, energy	1170	asset_current	False	Vorsteuer (MwSt.) auf Material, Waren, Dienstleistungen, Energie	IVA, Imposta precedente su materiale, merce, servizi e energia	Impôt préalable: TVA s/matériel, marchandises, prestations et énergie
12	ch_coa_1171	Input Tax (VAT) receivable on investments, other operating expenses	1171	asset_current	False	Vorsteuer (MwSt.) auf Investitionen, sonstige betriebliche Aufwendungen	IVA, imposta precedente su investimenti e altri costi d’esercizio	Impôt préalable: TVA s/investissements et autres charges d’exploitation
13	ch_coa_1176	Withholding Tax (WT) receivable	1176	asset_current	False	Forderungen Quellensteuer	Imposta preventiva	Impôt anticipé
14	ch_coa_1180	Receivables from social insurances and social security institutions	1180	asset_current	False	Forderungen gegenüber Sozialversicherungen und Vorsorgeeinrichtungen	Crediti da assicurazioni sociali e istituti di previdenza	Créances envers les assurances sociales et institutions de prévoyance
15	ch_coa_1189	Withholding tax	1189	asset_current	False	Quellensteuer	Imposte alla fonte	Impôt à la source
16	ch_coa_1190	Other short-term receivables	1190	asset_current	False	Sonstige kurzfristige Forderungen	Altri crediti a breve termine	Autres créances à court terme
17	ch_coa_1199	Accumulated depreciation on short-terms receivables	1199	asset_current	False	Kumulierte Abschreibungen auf kurzfristige Forderungen	Rettifica valore crediti diversi a breve termine	Ajustement de la valeur des créances à court terme
18	ch_coa_1200	Goods / Merchandise (Trade)	1200	asset_current	False	Waren / Güter (Handel)	Merce di rivendita	Marchandises commerciales
19	ch_coa_1207	Accumulated depreciation on Goods / Merchandise (Trade)	1207	asset_current	False	Kumulierte Abschreibungen auf Waren / Handelswaren (Handel)	Variazione delle rimanenze di merci	Variation des stocks de marchandises
20	ch_coa_1208	Downpayment on Goods / Merchandise (Trade)	1208	asset_current	False	Akonto auf Güter / Handelswaren (Handel)	Acconti su beni commerciali	Acomptes sur les marchandises commerciales
21	ch_coa_1209	Correction on Goods / Merchandise (Trade)	1209	asset_current	False	Wertberichtigung Handelswaren	Rettifiche di valore delle scorte di beni	Corrections de la valeur des stocks de marchandises
22	ch_coa_1210	Raw materials	1210	asset_current	False	Rohstoffe	Materie prime	Matières premières
23	ch_coa_1217	Accumulated depreciation on raw material	1217	asset_current	False	Kumulierte Abschreibung von Rohstoffen	Variazione delle rimanenze di materie prime	Variation des stocks des matières premières
24	ch_coa_1218	Downpayment on raw material	1218	asset_current	False	Anzahlung auf Rohmaterial	Acconti su materie prime	Acomptes sur matières premières
25	ch_coa_1219	Correction on raw material	1219	asset_current	False	Berichtigung Rohmaterial	Rettifiche di valore su materie prime	Corrections de la valeur sur matières premières
26	ch_coa_1220	Auxiliary material	1220	asset_current	False	Hilfsmaterial	Materiali ausiliari	Matières auxiliaires
27	ch_coa_1230	Consumables	1230	asset_current	False	Verbrauchsgüter	Materiale di consumo	Matières consommables
28	ch_coa_1250	Consignments Goods	1250	asset_current	False
29	ch_coa_1260	Finished products	1260	asset_current	False	Fertige Erzeugnisse	Prodotti finiti	Stocks de produits finis
30	ch_coa_1267	Accumulated depreciation on Finished products	1267	asset_current	False	Bestandesänderungen fertige Erzeugnisse	Variazione delle scorte di prodotti finiti	Variation de stocks de produits finis
31	ch_coa_1269	Correction on Finished products	1269	asset_current	False	Wertberichtigungen fertige Erzeugnisse	Correzione del valore delle rimanenze di prodotti finiti	Correction de la valeur de stocks de produits finis
32	ch_coa_1270	Products in process / Unfinished products	1270	asset_current	False	Unfertige Erzeugnisse	Scorte di semilavorati	Stocks de produits semi-ouvrés
33	ch_coa_1277	Accumulated depreciation on Products in process / Unfinished products	1277	asset_current	False	Kumulierte Abschreibungen auf Waren in Arbeit / Unfertige Erzeugnisse	Variazione delle scorte di prodotti semilavorati	Variation de stock produits semi-ouvrés
34	ch_coa_1279	Correction on Products in process / Unfinished products	1279	asset_current	False	Berichtigung für Unfertige Erzeugnisse	Correzioni del valore delle rimanenze di semilavorati	Corrections de la valeur des stock produits semi-ouvrés
35	ch_coa_1280	Work in progress	1280	asset_current	False	Nicht fakturierte Dienstleistungen	Prodotti in corso di fabbricazione	Travaux en cours
36	ch_coa_1287	Accumulated depreciation on work in progress	1287	asset_current	False	Kumulierte Abschreibungen auf laufende Aufträge	Variazione di valore dei lavori in corso	Variation de la valeur des travaux en cours
37	ch_coa_1289	Correction on work in progress	1289	asset_current	False	Korrekturen laufende Projekte	Correzioni di valore di lavori in corso	Corrections de la valeur des travaux en cours
38	ch_coa_1300	Accrued revenue and deferred expense (Accounts paid in advance)	1300	asset_current	False	Rechnungsabgrenzungsposten (im Voraus gezahlte Rechnungen)	Costi anticipati	Charges payées d‘avance
39	ch_coa_1301	Deferred expense (Accounts paid in advance)	1301	asset_current	False	Noch nicht erhaltener Ertrag	Ricavi da incassare	Produits à recevoir
40	ch_coa_1400	Long-term securities	1400	asset_current	False	Langfristige Wertpapiere	Titoli a lungo termine	Titres à long terme
41	ch_coa_1409	Accumulated depreciation on long-term securities	1409	asset_current	False	Kumulierte Abschreibungen auf langfristige Wertpapiere	Rettifica valore titoli	Ajustement de la valeur des titres
42	ch_coa_1440	Loan (Asset)	1440	asset_current	False	Darlehen (Vermögenswert)	Prestiti	Prêts
43	ch_coa_1441	Mortgages	1441	asset_current	False	Hypotheken	Prestiti ipotecari	Hypothèques
44	ch_coa_1449	Accumulated depreciation on long term receivables	1449	asset_current	False	Kumulierte Abschreibungen auf langfristige Forderungen	Rettifica valore crediti a lungo termine	Ajustement de la valeur des créances à long terme
45	ch_coa_1480	Participations	1480	asset_current	False	Beteiligungen	Partecipazioni	Participations	المشتركين	参与	Deelnames
46	ch_coa_1489	Accumulated depreciation on participations	1489	asset_current	False	Kumulierte Abschreibungen auf Beteiligungen	Rettifica valore partecipazioni	Ajustement de la valeur des participations
47	ch_coa_1500	Machinery	1500	asset_current	False	Maschinen	Macchine e attrezzature	Machines et appareils			Machinerie
48	ch_coa_1509	Accumulated depreciation on machinery	1509	asset_current	False	Kumulierte Abschreibungen auf Maschinen	Ammortamenti su macchinari e attrezzature	Amortissements sur les machines et appareils
49	ch_coa_1510	Equipment	1510	asset_current	False	Ausrüstung	Mobilio e installazioni	Mobilier et installations	المعدات	设备	Apparatuur
50	ch_coa_1519	Accumulated depreciation on equipment	1519	asset_current	False	Kumulierte Abschreibungen auf Ausrüstungen	Ammortamenti su mobili e arredi	Amortissements sur le mobilier et les installations
51	ch_coa_1520	Office Equipment (including Information & Communication Technology)	1520	asset_current	False	Büroausstattung (einschließlich Informations- und Kommunikationstechnologie)	Macchine ufficio, informatica e tecnologia della comunicazione	Machines de bureau, informatique, systèmes de communication
52	ch_coa_1529	Accumulated depreciation on office equipment (incl. ICT)	1529	asset_current	False	Kumulierte Abschreibungen auf Büroausstattung (einschließlich ICT)	Ammortamenti su macchine da ufficio, inf. e sistemi di comunicazione	Amortissements sur les machines de bureau, inf. et syst. comm.
53	ch_coa_1530	Vehicles	1530	asset_current	False	Fahrzeuge	Veicoli	Véhicules	المركبات	车辆	Voertuigen
54	ch_coa_1539	Accumulated depreciation on vehicles	1539	asset_current	False	Kumulierte Abschreibungen auf Fahrzeuge	Ammortamenti su veicoli	Amortissements sur les véhicules
55	ch_coa_1540	Tools	1540	asset_current	False	Werkzeuge	Utensili e apparecchiature	Outillages et appareils	الأدوات	工具	Tools
56	ch_coa_1549	Accumulated depreciation on tools	1549	asset_current	False	Kumulierte Abschreibungen auf Werkzeuge	Ammortamenti su utensili e attrezzature	Amortissements sur les outillages et appareils
57	ch_coa_1550	Warehouse	1550	asset_current	False	Lager	Strutture per il deposito	Installations de stockage	المستودع	仓库	Magazijn
58	ch_coa_1559	Accumulated depreciation on warehouse	1559	asset_current	False	Kumulierte Abschreibungen auf Lagerhäuser	Ammortamenti sui magazzini	Amortissements sur les installations de stockage
59	ch_coa_1570	Equipment and Facilities	1570	asset_current	False
60	ch_coa_1579	Accumulated depreciation on Equipment and Facilities	1579	asset_current	False
61	ch_coa_1590	Other movable tangible assets	1590	asset_current	False	Sonstige bewegliche Sachanlagen	Altre immobilizzazioni materiali	Autres immobilisations corporelles meubles
62	ch_coa_1599	Accumulated depreciation on Other movable tangible assets	1599	asset_current	False	Kumulierte Abschreibungen auf Sonstige bewegliche Sachanlagen	Ammortamenti su altre immobilizzazioni materiali mobiliari	Amortissements sur les autres immobilisations corporelles meubles
63	ch_coa_1600	Real Estate	1600	asset_current	False	Liegenschaften	Immobili aziendali	Immeubles d’exploitation	العقارات	房地产	Ontroerend goed
64	ch_coa_1609	Accumulated depreciation on real estate	1609	asset_current	False	Kumulierte Abschreibungen auf Immobilien	Ammortamenti su immobili in esercizio	Amortissements sur les immeubles d’exploitation
65	ch_coa_1700	Patents, Licences	1700	asset_current	False	Patente, Lizenzen	Patenti, know-how, licenze, diritti e sviluppo	Brevets, know-how, licences, droits, développement
66	ch_coa_1709	Accumulated depreciation on Patents, Licences	1709	asset_current	False	Kumulierte Abschreibungen auf Patente, Lizenzen	Ammortamento di brevetti, know-how, licenze, diritti, dev.	Amortissements sur les brevets, know-how, licences, droits, dév.
67	ch_coa_1770	Goodwill	1770	asset_current	False	Geschäftswert		Goodwill		商誉	Goodwill
68	ch_coa_1779	Accumulated depreciation on goodwill	1779	asset_current	False	Kumulierte Abschreibungen auf den Geschäftswert	Rettifica valore goodwill	Ajustement de la valeur des goodwill
69	ch_coa_1850	Non-paid-in share capital	1850	asset_current	False	Nicht eingezahltes Grundkapital	Capitale azionario, capitale sociale, diritti di partecipazione o capitale della fondazione non versati	Capital actions, capital social, droits de participations ou capital de fondation non versés
70	ch_coa_2000	Accounts payable from goods and services (Creditors)	2000	liability_payable	True	Verbindlichkeiten aus Lieferungen und Leistungen (Gläubiger)	Debiti per forniture e prestazioni (creditori)	Créanciers
71	ch_coa_2030	Prepayments received	2030	liability_current	False	Erhaltene Anzahlungen	Acconti ricevuti	Acomptes de clients
72	ch_coa_2100	Bank Overdraft (Bank)	2100	liability_current	False	Überziehungskredit (Bank)	Debiti bancari	Dettes bancaires
73	ch_coa_2120	Leasing bondings	2120	liability_current	False	Leasing Anleihen	Impegni leasing finanziari	Engagements de financement par leasing
74	ch_coa_2140	Other interest-bearing short terms liabilities	2140	liability_current	False	Sonstige verzinsliche kurzfristige Verbindlichkeiten	Altri debiti a breve termine onerosi	Autres dettes à court terme rémunérées
75	ch_coa_2160	Dettes envers l'actionnaire	2160	liability_current	False	Verbindlichkeiten gegenüber dem Aktionär	Debiti verso l'azionista
76	ch_coa_2200	Sales Tax (VAT) owed	2200	liability_current	False	Geschuldete MwSt. (Umsatzsteuer)	IVA dovuta	TVA due
77	ch_coa_2201	VAT payable	2201	liability_current	False	Zu zahlende MwSt.	IVA, rendiconto	Décompte TVA			Te betalen BTW
78	ch_coa_2206	Withholding Tax (WT) owed	2206	liability_current	False	Geschuldete Quellensteuer	Imposta preventiva	Impôt anticipé dû
79	ch_coa_2208	Direct Taxes	2208	liability_current	False	Direkte Steuern	Imposte dirette	Impôts directs
80	ch_coa_2210	Others short term liabilities	2210	liability_current	False	Sonstige kurzfristige Verbindlichkeiten	Altri debiti a breve termine	Autres dettes à court terme
81	ch_coa_2261	Dividend payouts resolved (Dividends)	2261	liability_current	False	Beschlossene Dividendenausschüttungen (Dividende)	Dividendi	Dividendes
82	ch_coa_2270	Social insurances owed	2270	liability_current	False	Geschuldete Sozialversicherungen	Assicurazioni sociali e istituti di previdenza	Assurances sociales et institutions de prévoyance
83	ch_coa_2279	Withholding taxes	2279	liability_current	False	Quellensteuer	Imposte alla fonte	Impôt à la source
84	ch_coa_2300	Deferred revenue and accrued expenses (Accounts received in advance)	2300	liability_current	False	Rechnungsabgrenzungsposten (im Voraus erhaltene Rechnungen)	Costi da pagare	Charges à payer
85	ch_coa_2301	Deferred revenue (Accounts Received in Advance)	2301	liability_current	False	Umsatzabgrenzungsposten (im Voraus erhaltene Rechnungen)	Ricavi incassati dell’anno seguente	Produits encaissés d’avance
86	ch_coa_2330	Short-term provisions	2330	liability_current	False	Kurzfristige Rückstellungen	Accantonamenti a breve termine	Provisions à court terme
87	ch_coa_2400	Bank debts	2400	liability_current	False	Bankschulden	Debiti bancari	Dettes bancaires
88	ch_coa_2420	Finance lease commitments	2420	liability_current	False	Verpflichtungen aus Finanzierungsleasing	Impegni leasing finanziari	Engagements de financement par leasing
89	ch_coa_2430	Debentures	2430	liability_current	False	Schuldverschreibungen	Prestiti obbligazionari	Emprunts obligataires
90	ch_coa_2450	Loans	2450	liability_current	False	Darlehen	Prestiti	Emprunts
91	ch_coa_2451	Mortgages	2451	liability_current	False	Hypotheken	Prestiti ipotecari	Hypothèques
92	ch_coa_2500	Other long term liabilities	2500	liability_current	False	Sonstige langfristige Verbindlichkeiten	Altri debiti a lungo termine	Autres dettes à long terme
93	ch_coa_2600	Long-term provisions	2600	liability_current	False	Langfristige Rückstellungen	Accantonamenti	Provisions
94	ch_coa_2800	Share capital	2800	equity	False	Grundkapital	Capitale azionario, capitale sociale, diritti di partecipazione o capitale della fondazione	Capital-actions, capital social, capital de fondation
95	ch_coa_2900	Legal capital reserves	2900	equity	False	Gesetzliche Kapitalrücklagen	Riserva legale da capitale	Réserves légales issues du capital
96	ch_coa_2940	Valuation Reserves	2940	equity	False	Bewertungsreserven	Riserve da rivalutazioni	Réserves d‘évaluation
97	ch_coa_2950	Legal retained earnings (Reserves)	2950	equity	False	Gesetzliche Gewinnrücklagen (Reserven)	Riserva legale da utili	Réserves légales issues du bénéfice
98	ch_coa_2960	Voluntary retained earnings	2960	equity	False	Freiwillige Gewinnrücklagen	Riserve facoltative da utili	Réserves libres
99	ch_coa_2970	Profits brought forward / Losses brought forward	2970	equity	False	Gewinnvortrag / Verlustvortrag	Utile / perdita riportata	Bénéfice / perte reporté
100	ch_coa_2979	Annual profit or annual loss	2979	equity	False	Jahresgewinn oder Jahresverlust	Utile/perdita annuale	Bénéfice / perte de l’exercice
101	ch_coa_2980	Treasury stock, shares, participation rights (negative item)	2980	equity	False
102	ch_coa_3000	Sales of products (Manufacturing)	3000	income	False	Verkauf von Produkten (Herstellung)	Ricavi prodotti fabbricati	Ventes de produits fabriqués
103	ch_coa_3009	Deductions on sales	3009	income	False	Abzüge bei Verkäufen	Diminuzione di ricavi	Déductions sur ventes
104	ch_coa_3200	Sales of goods (Trade)	3200	income	False	Warenverkauf (Handel)	Ricavi merci di rivendita	Ventes de marchandises
105	ch_coa_3400	Revenues from services	3400	income	False	Erlöse aus Dienstleistungen	Ricavi prestazioni di servizi	Ventes de prestations
106	ch_coa_3600	Other revenues	3600	income	False	Sonstige Einnahmen	Altri ricavi e prestazioni di servizi	Autres ventes et prestations de services
107	ch_coa_3700	Own services	3700	income	False	Eigene Leistungen	Lavori interni	Prestations propres
108	ch_coa_3710	Own consumption	3710	income	False	Eigenverbrauch	Consumo proprio	Consommations propres
109	ch_coa_3800	Financial discount	3800	income	False	Erlösminderung	Sconti	Escomptes
110	ch_coa_3801	Discounts and price reduction	3801	income	False	Rabatte und Preisnachlässe	Sconti e riduzioni di prezzo	Rabais et réduction de prix
111	ch_coa_3802	Rebates	3802	income	False	Nachlässe	Sconti	Ristournes
112	ch_coa_3803	Third-party commissions	3803	income	False	Provisionen Dritter	Commissioni di terzi	Commissions de tiers
113	ch_coa_3804	Collection fees	3804	income	False	Inkassogebühren	Tasse di riscossione	Frais d'encaissement
114	ch_coa_3805	Losses from bad debts	3805	income	False	Verluste aus Forderungsausfällen	Perdite su crediti commerciali, variazione del fondo svalutazione crediti	Pertes sur créances clients, variation ducroire
115	ch_coa_3806	Exchange rate differences	3806	income	False	Wechselkursdifferenzen	Differenze di cambio	Différences de change
116	ch_coa_3807	Shipping & Returns	3807	income	False	Versand und Rücksendung	Costi di spedizione	Frais d'expédition
117	ch_coa_3900	Changes in inventories of unfinished and finished products	3900	income	False	Veränderung des Bestandes unfertiger und fertiger Erzeugnisse	Variazione delle scorte di prodotti in corso di fabbricazione	Variation des stocks de produits semi-finis
118	ch_coa_3901	Change in inventories of finished goods	3901	income	False	Veränderung des Bestandes an Fertigerzeugnissen	Variazione delle scorte di prodotti finiti	Variation des stocks de produits finis
119	ch_coa_3940	Change in the value of unbilled services	3940	income	False	Bestandesänderungen nicht fakturierte Dienstleistungen	Variazione prestazioni di servizi non fatturate	Variation de la valeur des prestations non facturées
120	ch_coa_4000	Cost of raw materials (Manufacturing)	4000	expense	False	Materialaufwand Produktion	Costi materiale per la fabbricazione	Charges de matériel de l‘atelier
121	ch_coa_4008	Inventory changes	4008	expense	False	Bestandsänderungen	Variazioni delle rimanenze	Variations de stocks
122	ch_coa_4009	Deductions obtained on purchases	4009	expense	False	Bei Käufen erzielte Abzüge	Deduzioni ottenute sugli acquisti	Déductions obtenues sur achats
123	ch_coa_4070	Purchase Loans	4070	expense	False	Frachtkosten	Acquisto di prestiti	Frêts à l'achat
124	ch_coa_4071	Customs duties on importation	4071	expense	False	Einfuhrzölle	Dazi doganali all'importazione	Droits de douanes à l'importation
125	ch_coa_4072	Transport costs at purchase	4072	expense	False	Transportkosten beim Erwerb	Costi di trasporto all'acquisto	Frais de transport à l'achat
126	ch_coa_4080	Inventory changes	4080	expense	False	Bestandsänderungen	Variazioni delle rimanenze	Variations de stocks
127	ch_coa_4086	Loss of material	4086	expense	False	Materialverlust	Perdita di materiale	Pertes de matières
128	ch_coa_4200	Cost of materials (Trade)	4200	expense	False	Materialkosten (Handel)	Acquisti di beni destinati alla rivendita	Achats de marchandises destinées à la revente
129	ch_coa_4400	Cost of purchased services	4400	expense	False	Aufwand für bezogene Dienstleistungen	Lavori di terzi / prestazioni di subappaltanti	Prestations / travaux de tiers
130	ch_coa_4500	Electricity	4500	expense	False	Elektrizität	Elettricità	Electricité
131	ch_coa_4510	Gas	4510	expense	False	Gas		Gaz
132	ch_coa_4520	Fuel oil	4520	expense	False	Heizöl	Olio combustibile	Mazout
133	ch_coa_4521	Coal, briquettes, wood	4521	expense	False	Kohle, Briketts, Holz	Carbone, bricchette, legno	Charbon, briquettes, bois
134	ch_coa_4530	Petrol	4530	expense	False	Benzin	Carburante	Essence
135	ch_coa_4540	Water	4540	expense	False	Wasser	Acqua	Eau	ماء	水	Water
136	ch_coa_4800	Change in inventories of goods	4800	expense	False	Veränderung der Warenvorräte	Variazione delle rimanenze di merci	Variation des stocks de marchandises
137	ch_coa_4801	Change in raw material inventories	4801	expense	False	Änderung der Rohstoffvorräte	Variazione delle rimanenze di materie prime	Variation des stocks de matières premières
138	ch_coa_4900	Financial Discounts	4900	expense	False	Finanzielle Ermäßigungen	Sconti	Escomptes
139	ch_coa_4901	Discounts and price reductions	4901	expense	False	Rabatte und Preisnachlässe	Sconti e riduzioni di prezzo	Rabais et réductions de prix
140	ch_coa_4092	Rebates	4902	expense	False	Nachlässe	Sconti	Ristournes
141	ch_coa_4903	Commissions on purchases	4903	expense	False	Provisionen auf Käufe	Commissioni sugli acquisti	Commissions obtenues sur achats
142	ch_coa_4906	Exchange rate differences	4906	expense	False	Wechselkursdifferenzen	Differenze di cambio	Différences de change
143	ch_coa_4991	Cash Difference Loss	4991	expense	False	Bardifferenzverlust	Perdita per Differenza di Cassa	Perte de Différence de change	خسارة الفرق النقدي	现金差额损失	Verlies door Kasverschil
144	ch_coa_4992	Cash Difference Gain	4992	income_other	False	Bardifferenzgewinn	Utile da Differenza di Cassa	Gain de différence de change	مكاسب الفرق النقدي	现金差额收益	Winst uit Kasverschil
145	ch_coa_5000	Wages and salaries	5000	expense	False	Löhne und Gehälter	Salari	Salaires
146	ch_coa_5003	Salary Advance	5003	expense	False
147	ch_coa_5004	Holidays payment after departure	5004	expense	False
148	ch_coa_5005	13th Month	5005	expense	False
149	ch_coa_5006	Gratification	5006	expense	False
150	ch_coa_5007	Bonus	5007	expense	False
151	ch_coa_5009	Jubilee Gift	5009	expense	False
152	ch_coa_5030	Travelling Expenses	5030	expense	False
153	ch_coa_5031	Company Car Correction	5031	expense	False
154	ch_coa_5040	Salary Allowances	5040	expense	False
155	ch_coa_5601	CA Fees	5601	expense	False
156	ch_coa_5700	Social benefits	5700	expense	False	Sozialleistungen	Oneri sociali	Charges sociales
157	ch_coa_5701	Social benefits AC	5701	expense	False
158	ch_coa_5720	Social Benefits LPP	5720	expense	False
159	ch_coa_5721	Social Benefits LPP Redemption	5721	expense	False
160	ch_coa_5730	Social Benefits AANP	5730	expense	False
161	ch_coa_5731	Social Benefits Optional LAAC Redemption	5731	expense	False
162	ch_coa_5740	Social Benefits IJM/CM	5740	expense	False
163	ch_coa_5790	Withholding Taxes IS	5790	liability_current	False
164	ch_coa_5800	Other staff cost	5800	expense	False	Sonstige Personalkosten	Altri costi del personale	Autres charges du personnel
165	ch_coa_5820	Travel Expenses	5820	expense	False
166	ch_coa_5821	Lunch Expenses	5821	expense	False
167	ch_coa_5822	Nightly Expenses	5822	expense	False
168	ch_coa_5830	Representation Fees	5830	expense	False
169	ch_coa_5831	Car Fees	5831	expense	False
170	ch_coa_5832	Other Fees	5832	expense	False
171	ch_coa_5840	Indemnities	5840	expense	False
172	ch_coa_5900	Temporary staff expenditures	5900	expense	False	Leistungen DritterAusgaben für Zeitarbeitskräfte	Spese per il personale temporaneo	Charges de personnels temporaires
173	ch_coa_6000	Rent	6000	expense	False	Miete	Costi dei locali	Charges de locaux
174	ch_coa_6100	Maintenance & repair expenses	6100	expense	False	Kosten für Wartung und Reparatur	Manutenzioni, riparazioni e sostituzione immobilizzazioni mobiliari	Entretien, réparations et remplacement des inst. servant à l’exploitation
175	ch_coa_6105	Leasing movable tangible fixed assets	6105	expense	False	Leasing von beweglichen Sachanlagen	Leasing di immobilizzazioni materiali mobiliari	Leasing immobilisations corporelles meubles
176	ch_coa_6200	Vehicle expenses	6200	expense	False	Fahrzeugkosten	Costi auto e di trasporto	Charges de véhicules et de transport
177	ch_coa_6260	Vehicules leasing and renting	6260	expense	False	Fahrzeugleasing und -vermietung	Leasing e noleggio auto	Leasing et location de véhicules
178	ch_coa_6300	Insurance premiums	6300	expense	False	Versicherungsprämien	Assicurazioni - dazi, tasse, autorizzazioni	Assurances-choses, droits, taxes, autorisations
179	ch_coa_6400	Energy expenses & disposal expenses	6400	expense	False	Energie- und Entsorgungsaufwand	Costi energia e smaltimento	Charges d’énergie et évacuation des déchets
180	ch_coa_6500	Administration expenses	6500	expense	False	Verwaltungskosten	Costi amministrativi	Charges d‘administration
181	ch_coa_6570	IT leasing	6570	expense	False	IT Leasing	Costi informatici incluso leasing	Charges et leasing d’informatique
182	ch_coa_6600	Promotion and advertising expenses	6600	expense	False	Werbeaufwand	Costi pubblicitari	Publicité
183	ch_coa_6700	Other operating expenses	6700	expense	False	Sonstige betriebliche Aufwendungen	Altri costi d’esercizio	Autres charges d‘exploitation
184	ch_coa_6800	Depreciations	6800	expense	False	Abschreibung	Ammortamenti e rettifiche di valore dell’attivo fisso	Amortissements et ajustements de valeur des postes sur immobilisations corporelles
185	ch_coa_6900	Financial expenses (Interest expenses, Securities expenses, Participations expenses)	6900	expense	False	Finanzaufwand (Zinsaufwand, Wertpapieraufwand, Beteiligungsaufwand)	Costi finanziari	Charges financières
186	ch_coa_6950	Financial revenues (Interest revenues, Securities revenues, Participations revenues)	6950	expense	False	Finanzerträge (Zinserträge, Wertpapiererträge, Beteiligungserträge)	Ricavi finanziari	Produits financiers
187	ch_coa_7000	Non-core business revenues	7000	income	False	Erträge aus Nicht-Kerngeschäft	Ricavi attività accessoria	Produits accessoires
188	ch_coa_7010	Non-core business expenses	7010	expense	False	Nicht zum Kerngeschäft gehörende Ausgaben	Costi attività accessoria	Charges accessoires
189	ch_coa_7500	Revenues from operational real estate	7500	income	False	Erlöse aus betrieblichen Liegenschaften	Ricavi immobili aziendali	Produits des immeubles d‘exploitation
190	ch_coa_7510	Expenses from operational real estate	7510	expense	False	Aufwand betriebliche Liegenschaft	Costi immobili aziendali	Charges des immeubles d‘exploitation
191	ch_coa_8000	Non-operational expenses	8000	expense	False	Nichtbetriebliche Aufwendungen	Costi estranei	Charges hors exploitation
192	ch_coa_8100	Non-operational revenues	8100	income	False	Betriebsfremde Erträge	Ricavi estranei	Produits hors exploitation
193	ch_coa_8500	Extraordinary expenses	8500	expense	False	Außerordentliche Ausgaben	Costi straordinari, unici o relativi ad altri periodi contabili	Charges extraordinaires, exceptionnelles ou hors période
194	ch_coa_8510	Extraordinary revenues	8510	income	False	Außerordentliche Ausgaben	Ricavi straordinari, unici o relativi ad altri periodi contabili	Produits extraordinaires, exceptionnels ou hors période
195	ch_coa_8900	Direct Taxes	8900	expense	False	Direkte Steuern	Imposte dirette	Impôts directs