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-rwxr-xr-xsql/Paraguay-gifi.sql52
1 files changed, 26 insertions, 26 deletions
diff --git a/sql/Paraguay-gifi.sql b/sql/Paraguay-gifi.sql
index cebf787f..9c95dcd4 100755
--- a/sql/Paraguay-gifi.sql
+++ b/sql/Paraguay-gifi.sql
@@ -10,41 +10,41 @@ INSERT INTO gifi (accno,description) VALUES ('1-01-01-03','Bancos');
INSERT INTO gifi (accno,description) VALUES ('1-01-01-04','Otros valores');
INSERT INTO gifi (accno,description) VALUES ('1-01-02','INVERSIONES TEMPORARIAS');
INSERT INTO gifi (accno,description) VALUES ('1-01-02-01','Valores');
-INSERT INTO gifi (accno,description) VALUES ('1-01-03','CR蒁ITOS');
+INSERT INTO gifi (accno,description) VALUES ('1-01-03','CR脡DITOS');
INSERT INTO gifi (accno,description) VALUES ('1-01-03-01','Clientes');
-INSERT INTO gifi (accno,description) VALUES ('1-01-03-10','Menos: Previsi髇 para incobrables');
+INSERT INTO gifi (accno,description) VALUES ('1-01-03-10','Menos: Previsi贸n para incobrables');
INSERT INTO gifi (accno,description) VALUES ('1-01-03-11','Deudores varios');
INSERT INTO gifi (accno,description) VALUES ('1-01-03-12','Documentos / Cuentas a cobrar a Directores y Funcionarios');
INSERT INTO gifi (accno,description) VALUES ('1-01-03-13','Intereses a vencer');
-INSERT INTO gifi (accno,description) VALUES ('1-01-03-14','Tarjetas de Cr閐itos');
-INSERT INTO gifi (accno,description) VALUES ('1-01-03-20','Menos: Previsi髇 para Incobrables');
+INSERT INTO gifi (accno,description) VALUES ('1-01-03-14','Tarjetas de Cr茅ditos');
+INSERT INTO gifi (accno,description) VALUES ('1-01-03-20','Menos: Previsi贸n para Incobrables');
INSERT INTO gifi (accno,description) VALUES ('1-01-10','INVENTARIOS');
-INSERT INTO gifi (accno,description) VALUES ('1-01-10-01','Mercader韆s - Productos Terminados');
+INSERT INTO gifi (accno,description) VALUES ('1-01-10-01','Mercader铆as - Productos Terminados');
INSERT INTO gifi (accno,description) VALUES ('1-01-10-02','Productos en proceso');
INSERT INTO gifi (accno,description) VALUES ('1-01-10-03','Materias primas - Materiales');
-INSERT INTO gifi (accno,description) VALUES ('1-01-10-04','Menos: Previsi髇 por Obsolencia');
+INSERT INTO gifi (accno,description) VALUES ('1-01-10-04','Menos: Previsi贸n por Obsolencia');
INSERT INTO gifi (accno,description) VALUES ('1-01-15','ANTICIPOS');
INSERT INTO gifi (accno,description) VALUES ('1-01-15-01','Importaciones en curso');
INSERT INTO gifi (accno,description) VALUES ('1-01-15-02','Proveedores');
INSERT INTO gifi (accno,description) VALUES ('1-01-20','OTROS ACTIVOS');
INSERT INTO gifi (accno,description) VALUES ('1-01-20-01','Gastos no devengados');
INSERT INTO gifi (accno,description) VALUES ('1-02','ACTIVO NO CORRIENTE');
-INSERT INTO gifi (accno,description) VALUES ('1-02-01','CR蒁ITOS');
+INSERT INTO gifi (accno,description) VALUES ('1-02-01','CR脡DITOS');
INSERT INTO gifi (accno,description) VALUES ('1-02-01-01','Fondos con destino especial');
INSERT INTO gifi (accno,description) VALUES ('1-02-01-02','Documentos / Cuentas a cobrar a Directores y Funcionarios');
INSERT INTO gifi (accno,description) VALUES ('1-02-01-03','Documentos por cobrar');
INSERT INTO gifi (accno,description) VALUES ('1-02-01-04','Deudores varios');
-INSERT INTO gifi (accno,description) VALUES ('1-02-01-05','Cr閐itos en Gesti髇 de Cobro');
+INSERT INTO gifi (accno,description) VALUES ('1-02-01-05','Cr茅ditos en Gesti贸n de Cobro');
INSERT INTO gifi (accno,description) VALUES ('1-02-01-06','Menos: Previsiones para incobrables');
INSERT INTO gifi (accno,description) VALUES ('1-02-10','PROPIEDAD, PLANTA Y EQUIPO');
-INSERT INTO gifi (accno,description) VALUES ('1-02-10-01','Bienes en operaci髇');
-INSERT INTO gifi (accno,description) VALUES ('1-02-10-02','Depreciaci髇 acumulada');
-INSERT INTO gifi (accno,description) VALUES ('1-02-10-03','Bienes fuera de operaci髇');
+INSERT INTO gifi (accno,description) VALUES ('1-02-10-01','Bienes en operaci贸n');
+INSERT INTO gifi (accno,description) VALUES ('1-02-10-02','Depreciaci贸n acumulada');
+INSERT INTO gifi (accno,description) VALUES ('1-02-10-03','Bienes fuera de operaci贸n');
INSERT INTO gifi (accno,description) VALUES ('1-02-20','ACTIVOS INTANGIBLES');
INSERT INTO gifi (accno,description) VALUES ('1-02-20-01','Licencia de manufactura');
INSERT INTO gifi (accno,description) VALUES ('1-02-20-02','Marcas');
INSERT INTO gifi (accno,description) VALUES ('1-02-20-03','Gastos de desarrollo');
-INSERT INTO gifi (accno,description) VALUES ('1-02-20-04','Amortizaci髇 Acumulada');
+INSERT INTO gifi (accno,description) VALUES ('1-02-20-04','Amortizaci贸n Acumulada');
INSERT INTO gifi (accno,description) VALUES ('2','PASIVOS Y PATRIMONIO NETO');
INSERT INTO gifi (accno,description) VALUES ('2-01','PASIVO CORRIENTE');
INSERT INTO gifi (accno,description) VALUES ('2-01-01','CUENTAS A PAGAR');
@@ -52,10 +52,10 @@ INSERT INTO gifi (accno,description) VALUES ('2-01-01-01','Proveedores Locales')
INSERT INTO gifi (accno,description) VALUES ('2-01-01-02','Proveedores del Exterior');
INSERT INTO gifi (accno,description) VALUES ('2-01-01-03','Intereses a Vencer');
INSERT INTO gifi (accno,description) VALUES ('2-01-01-04','Acreedores varios');
-INSERT INTO gifi (accno,description) VALUES ('2-01-05','PR蒘TAMOS FINANCIEROS');
+INSERT INTO gifi (accno,description) VALUES ('2-01-05','PR脡STAMOS FINANCIEROS');
INSERT INTO gifi (accno,description) VALUES ('2-01-05-01','Sobregiros en cuenta corriente');
INSERT INTO gifi (accno,description) VALUES ('2-01-05-02','Documentos a pagar');
-INSERT INTO gifi (accno,description) VALUES ('2-01-05-03','Porci髇 circulante de pr閟tamos a largo plazo');
+INSERT INTO gifi (accno,description) VALUES ('2-01-05-03','Porci贸n circulante de pr茅stamos a largo plazo');
INSERT INTO gifi (accno,description) VALUES ('2-01-05-04','Intereses a devengar');
INSERT INTO gifi (accno,description) VALUES ('2-01-10','PROVISIONES');
INSERT INTO gifi (accno,description) VALUES ('2-01-10-01','Impuesto a la Renta a pagar');
@@ -65,16 +65,16 @@ INSERT INTO gifi (accno,description) VALUES ('2-01-10-04','Para pago de planes d
INSERT INTO gifi (accno,description) VALUES ('2-01-10-05','Aportes y Retenciones a Pagar');
INSERT INTO gifi (accno,description) VALUES ('2-01-10-06','Gastos Acumulados a Pagar');
INSERT INTO gifi (accno,description) VALUES ('2-01-20','OTROS PASIVOS');
-INSERT INTO gifi (accno,description) VALUES ('2-01-20-01','Pr閟tamos de Terceros');
+INSERT INTO gifi (accno,description) VALUES ('2-01-20-01','Pr茅stamos de Terceros');
INSERT INTO gifi (accno,description) VALUES ('2-01-20-02','Anticipo de Clientes');
INSERT INTO gifi (accno,description) VALUES ('2-01-40','GANANCIAS DIFERIDAS');
INSERT INTO gifi (accno,description) VALUES ('2-01-40-01','Ingresos no realizados');
INSERT INTO gifi (accno,description) VALUES ('2-01-40-02','Costos y gastos aplicables a los ingresos no realizables');
INSERT INTO gifi (accno,description) VALUES ('2-02','PASIVOS NO CORRIENTES');
-INSERT INTO gifi (accno,description) VALUES ('2-02-01','PR蒘TAMOS FINANCIEROS');
-INSERT INTO gifi (accno,description) VALUES ('2-02-01-01','Pr閟tamos en Bancos');
+INSERT INTO gifi (accno,description) VALUES ('2-02-01','PR脡STAMOS FINANCIEROS');
+INSERT INTO gifi (accno,description) VALUES ('2-02-01-01','Pr茅stamos en Bancos');
INSERT INTO gifi (accno,description) VALUES ('2-02-05','PREVISIONES');
-INSERT INTO gifi (accno,description) VALUES ('2-02-05-01','Previsi髇 para indemnizaci髇');
+INSERT INTO gifi (accno,description) VALUES ('2-02-05-01','Previsi贸n para indemnizaci贸n');
INSERT INTO gifi (accno,description) VALUES ('2-02-05-02','Otras Contingencias');
INSERT INTO gifi (accno,description) VALUES ('2-03','PATRIMONIO NETO');
INSERT INTO gifi (accno,description) VALUES ('2-03-01','CAPITAL');
@@ -84,25 +84,25 @@ INSERT INTO gifi (accno,description) VALUES ('2-03-01-03','Capital realizado');
INSERT INTO gifi (accno,description) VALUES ('2-03-02','RESERVAS');
INSERT INTO gifi (accno,description) VALUES ('2-03-02-01','Reserva Legal');
INSERT INTO gifi (accno,description) VALUES ('2-03-02-02','Reservas facultativas');
-INSERT INTO gifi (accno,description) VALUES ('2-03-02-03','Reserva de reval鷒');
+INSERT INTO gifi (accno,description) VALUES ('2-03-02-03','Reserva de reval煤o');
INSERT INTO gifi (accno,description) VALUES ('2-03-03','RESULTADOS');
INSERT INTO gifi (accno,description) VALUES ('2-03-03-01','Resultados Acumulados');
INSERT INTO gifi (accno,description) VALUES ('2-03-03-02','Resultado del Ejercicio');
-INSERT INTO gifi (accno,description) VALUES ('3-01','Ventas Netas. Sector P鷅lico');
+INSERT INTO gifi (accno,description) VALUES ('3-01','Ventas Netas. Sector P煤blico');
INSERT INTO gifi (accno,description) VALUES ('3-02','Ventas Netas. Sector Privado');
-INSERT INTO gifi (accno,description) VALUES ('3-10','M醩 otros ingresos');
+INSERT INTO gifi (accno,description) VALUES ('3-10','M谩s otros ingresos');
INSERT INTO gifi (accno,description) VALUES ('3-10-01','Intereses ganados');
INSERT INTO gifi (accno,description) VALUES ('3-10-02','Otros (indicar naturaleza)');
INSERT INTO gifi (accno,description) VALUES ('3-20','Menos:');
INSERT INTO gifi (accno,description) VALUES ('3-20-01','Gastos financieros');
INSERT INTO gifi (accno,description) VALUES ('3-30-01','Ganancias');
-INSERT INTO gifi (accno,description) VALUES ('4-01','Costo de Mercader韆s (productos o servicios vendidos');
+INSERT INTO gifi (accno,description) VALUES ('4-01','Costo de Mercader铆as (productos o servicios vendidos');
INSERT INTO gifi (accno,description) VALUES ('4-10','Menos:');
INSERT INTO gifi (accno,description) VALUES ('4-11','Gastos operacionales');
INSERT INTO gifi (accno,description) VALUES ('4-12','Gastos de ventas');
-INSERT INTO gifi (accno,description) VALUES ('4-13','Gastos de administraci髇');
+INSERT INTO gifi (accno,description) VALUES ('4-13','Gastos de administraci贸n');
INSERT INTO gifi (accno,description) VALUES ('4-20','Otros (indicar naturaleza)');
-INSERT INTO gifi (accno,description) VALUES ('4-30','P閞didas');
-INSERT INTO gifi (accno,description) VALUES ('5-10','M醩: (o menos) efectos de los precios cambiantes');
-INSERT INTO gifi (accno,description) VALUES ('5-20','M醩: (o menos) ajuste de ejercicios anteriores');
+INSERT INTO gifi (accno,description) VALUES ('4-30','P茅rdidas');
+INSERT INTO gifi (accno,description) VALUES ('5-10','M谩s: (o menos) efectos de los precios cambiantes');
+INSERT INTO gifi (accno,description) VALUES ('5-20','M谩s: (o menos) ajuste de ejercicios anteriores');
INSERT INTO gifi (accno,description) VALUES ('5-50','Impuesto a la Renta');