Swiss Accounts

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

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