Swiss Accounts

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

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