Swiss Accounts

Code	System	English	Francais	Type
5820	PME	Travel and representation expenses	Frais de deplacement / representation	Kosten
5880	PME	Continuing education	Formation continue	Kosten
5900	PME	Continuing education	Formation continue	Kosten
6	PME	Other operating, depreciation and financial expenses	Autres charges dexploitation, amortissements et charges financieres	Kosten
60	PME	Occupancy costs	Charges de locaux	Kosten
6000	PME	Rent	Loyers	Kosten
6030	PME	Rent-related utilities	Charges annexes des locaux (chauffage, electricite)	Kosten
6040	PME	Cleaning costs	Frais de nettoyage	Kosten
61	PME	Maintenance, repairs, replacements	Entretien, reparations, remplacements	Kosten
6100	PME	Building maintenance	Entretien, reparations, remplacements	Kosten
6105	PME	Leasing movable assets	Leasing immobilisations meubles	Kosten
62	PME	Vehicle and transport costs	Charges de vehicules et transports	Kosten
6200	PME	Vehicle expenses	Charges de vehicules	Kosten
6210	PME	Fuel	Carburant	Kosten
6220	PME	Vehicle maintenance	Entretien et reparations vehicules	Kosten
6260	PME	Vehicle leasing	Leasing vehicules	Kosten
6270	PME	Third-party transport	Frais de transport tiers	Kosten
63	PME	Property insurance, fees, permits	Assurances-choses, droits, taxes	Kosten
6300	PME	Property insurance	Assurances-choses	Kosten
6310	PME	Stamp duties	Droits de timbre	Kosten
6330	PME	Fees and permits	Taxes et permissions	Kosten
64	PME	Energy and waste disposal	Energie et elimination des dechets	Kosten
6400	PME	Admin energy costs	Charges denergie administrative	Kosten
6460	PME	Waste disposal	Elimination des dechets	Kosten
65	PME	Administration and IT	Administration et informatique	Kosten
6500	PME	Office supplies	Fournitures de bureau	Kosten
6510	PME	Telecommunications	Telecommunications	Kosten
6513	PME	Internet and hosting	Internet et hebergement	Kosten
6520	PME	Postage and shipping	Frais de port et courrier	Kosten
6530	PME	Professional memberships	Cotisations professionnelles	Kosten
6540	PME	Consulting fees	Honoraires de conseil (juridique, fiscal, comptable)	Kosten
6570	PME	IT expenses	Charges informatiques	Kosten
66	PME	Advertising	Publicite	Kosten
6600	PME	Advertising costs	Charges publicitaires	Kosten
6620	PME	Samples and promotional gifts	Echantillons et cadeaux publicitaires	Kosten
6640	PME	Trade fairs and exhibitions	Foires et expositions	Kosten
67	PME	Other operating expenses	Autres charges dexploitation	Kosten
6700	PME	Miscellaneous operating expenses	Autres charges dexploitation diverses	Kosten
68	PME	Depreciation and impairments	Amortissements et corrections de valeur	Kosten
6800	PME	Depreciation of tangible assets	Amortissements des immobilisations corporelles	Kosten
6810	PME	Depreciation of intangible assets	Amortissements des immobilisations incorporelles	Kosten
6820	PME	Financial asset impairments	Corrections de valeur actifs financiers	Kosten
69	PME	Financial income and expense	Charges et produits financiers	Kosten
6900	PME	Interest expense	Charges financieres (interets debiteurs)	Kosten
6940	PME	Bank charges	Frais bancaires	Kosten
6950	PME	Foreign exchange losses	Pertes de change	Kosten
6990	PME	Financial income	Produits financiers (interets, dividendes)	Einnahmen
6995	PME	Foreign exchange gains	Gains de change	Einnahmen
7	PME	Non-operating results	Resultats des activites annexes dexploitation	Einnahmen
7000	PME	Non-operating income	Produits accessoires	Einnahmen

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