New Google Analytics code into external file

New Google Analytics code looks like one below:

<script type="text/javascript">

 var _gaq = _gaq || [];
 _gaq.push(['_setAccount', 'UA-0000000-00']);
 _gaq.push(['_trackPageview']);

 (function() {
  var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true;
  ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js';
  var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s);
 })();

</script>

How to move the whole new Google Analytics Asynchronous Tracking Code into an external JavaScript file?

I'm asking especially about "var _gaq = _gaq || []; [...]" part because I know it's possible to move the rest e.g.

index.html

<script type="text/javascript">

 var _gaq = _gaq || [];
 _gaq.push(['_setAccount', 'UA-0000000-00']);
 _gaq.push(['_trackPageview']);

</script>
<script src="include.js" type="text/javascript"></script>

include.js

function includeGA()
{
 var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true;
 ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js';
 var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s);
}

$(document).ready(function()
{
 includeGA();
});

I've already tried to place the "var _gaq = _gaq || []; [...]" code into various locations but nothing worked.