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Diffstat (limited to 'sql/coa/py/gifi/General.sql')
| -rwxr-xr-x | sql/coa/py/gifi/General.sql | 110 |
1 files changed, 110 insertions, 0 deletions
diff --git a/sql/coa/py/gifi/General.sql b/sql/coa/py/gifi/General.sql new file mode 100755 index 00000000..395c362b --- /dev/null +++ b/sql/coa/py/gifi/General.sql @@ -0,0 +1,110 @@ +begin; +-- Paraguay GIFI +-- Plan de Cuentas Fiscal para Paraguay +-- +INSERT INTO gifi (accno,description) VALUES ('1','ACTIVOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01','ACTIVO CORRIENTE'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01','DISPONIBILIDADES'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01-01','Caja'); +INSERT INTO gifi (accno,description) VALUES ('1-01-01-02','Recaudaciones a Depositar'); +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','CRÉDITOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-01','Clientes'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-10','Menos: Previsión 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 Créditos'); +INSERT INTO gifi (accno,description) VALUES ('1-01-03-20','Menos: Previsión para Incobrables'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10','INVENTARIOS'); +INSERT INTO gifi (accno,description) VALUES ('1-01-10-01','Mercaderías - 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: Previsión 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','CRÉDITOS'); +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','Créditos en Gestión 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 operación'); +INSERT INTO gifi (accno,description) VALUES ('1-02-10-02','Depreciación acumulada'); +INSERT INTO gifi (accno,description) VALUES ('1-02-10-03','Bienes fuera de operación'); +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','Amortización 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'); +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','PRÉSTAMOS 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','Porción circulante de préstamos 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'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-02','IVA a pagar'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-03','Retenciones de Impuestos'); +INSERT INTO gifi (accno,description) VALUES ('2-01-10-04','Para pago de planes de beneficios para empleados'); +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','Préstamos 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','PRÉSTAMOS FINANCIEROS'); +INSERT INTO gifi (accno,description) VALUES ('2-02-01-01','Préstamos en Bancos'); +INSERT INTO gifi (accno,description) VALUES ('2-02-05','PREVISIONES'); +INSERT INTO gifi (accno,description) VALUES ('2-02-05-01','Previsión para indemnización'); +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'); +INSERT INTO gifi (accno,description) VALUES ('2-03-01-01','Capital suscripto'); +INSERT INTO gifi (accno,description) VALUES ('2-03-01-02','Capital a integrar'); +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 revalúo'); +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 Público'); +INSERT INTO gifi (accno,description) VALUES ('3-02','Ventas Netas. Sector Privado'); +INSERT INTO gifi (accno,description) VALUES ('3-10','Más 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 Mercaderías (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 administración'); +INSERT INTO gifi (accno,description) VALUES ('4-20','Otros (indicar naturaleza)'); +INSERT INTO gifi (accno,description) VALUES ('4-30','Pérdidas'); +INSERT INTO gifi (accno,description) VALUES ('5-10','Más: (o menos) efectos de los precios cambiantes'); +INSERT INTO gifi (accno,description) VALUES ('5-20','Más: (o menos) ajuste de ejercicios anteriores'); +INSERT INTO gifi (accno,description) VALUES ('5-50','Impuesto a la Renta'); +commit; |