diff options
Diffstat (limited to 'sql/coa/py')
| -rwxr-xr-x | sql/coa/py/chart/General.sql | 268 | ||||
| -rwxr-xr-x | sql/coa/py/gifi/General.sql | 110 |
2 files changed, 378 insertions, 0 deletions
diff --git a/sql/coa/py/chart/General.sql b/sql/coa/py/chart/General.sql new file mode 100755 index 00000000..899991aa --- /dev/null +++ b/sql/coa/py/chart/General.sql @@ -0,0 +1,268 @@ +begin; +-- +-- LedgerSMB Sample COA - Paraguay +-- Version: 2.4.6 +-- Submitted by: Mario L. Epp +-- Date: 2005-01-03 +-- +-- +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.000','ACTIVO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.100','ACTIVO CORRIENTE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.110','DISPONIBLE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111','Caja','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.01','Recaudaciones a depositar','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.02','Fondo fijo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.03','Valores a depositar','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.111.04','Monedas extranjeras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.112','Bancos','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.112.01','Cuenta Corriente','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.112.02','Caja de Ahorro','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120','VALORES NEGOCIABLES / INVERSIONES TRANSITORIAS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.01','Títulos y acciones','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.02','Títulos públicos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.03','Depósito a plazo fijo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.120.04','Previsión fluctuaciones y desvalorizaciones (regularizadora)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.130','CRÉDITOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.131','Créditos por ventas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.132','Otros créditos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.140','BIENES DE CAMBIO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.141','Mercaderías de reventa','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.142','Mercaderías en proceso de producción','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.150','OTROS ACTIVOS CORRIENTES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.151','Muestras y otros materiales de propaganda','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.152','Combustibles','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.153','Repuestos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.154','Embalajes y envases','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.155','Materiales de oficina','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.156','Materiales diversos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.200','REALIZABLE A LARGO PLAZO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.210','INVERSIONES PERMANENTES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.211','Títulos públicos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.212','Debenturas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.213','Inversiones en otras empresas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.214','Previsión fluctuaciones y desvalorzaciones','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.220','CRÉDITOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.221','Créditos por ventas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.222','Otros créditos','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.300','ACTIVO FIJO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.310','MUEBLES, ÚTILES Y ENSERES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311','MUEBLES Y EQUIPOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.01','Muebles y equipos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.02','Muebles y equipos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.03','Muebles y equipos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.311.04','Muebles y equipos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312','ÚTILES Y ENSERES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.01','Útiles y enseres - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.02','Útiles y enseres - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.03','Útiles y enseres - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.312.04','Útiles y enseres - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.320','MAQUINARIAS, HERRAMIENTAS Y EQUIPOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321','MAQUINARIAS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.01','Maquinarias - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.02','Maquinarias - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.03','Maquinarias - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.321.04','Maquinarias - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322','HERRAMIENTAS Y EQUIPOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.01','Herramientas y Equipos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.02','Herramientas y Equipos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.03','Herramientas y Equipos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.322.04','Herramientas y Equipos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323','EQUIPOS INFORMÁTICOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.01','Equipos informáticos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.02','Equipos informáticos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.03','Equipos informáticos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.323.04','Equipos informáticos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.330','TRANSPORTE TERRESTRE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331','AUTOS, CAMIONETAS, CAMIONES O ACOPLADOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.01','Autos, camionetas, camiones o acoplados - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.02','Autos, camionetas, camiones o acoplados - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.03','Autos, camionetas, camiones o acoplados - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.331.04','Autos, camionetas, camiones o acoplados - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332','MOTOCICLETAS, TRICICLOS Y BICICLETAS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.01','Motocicletas, triciclos y bicicletas - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.02','Motocicletas, triciclos y bicicletas - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.03','Motocicletas, triciclos y bicicletas - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.332.04','Motocicletas, triciclos y bicicletas - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333','BIENES PARA TRANSPORTE TERRESTRE','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.01','Bienes para transporte terrestre - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.02','Bienes para transporte terrestre - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.03','Bienes para transporte terrestre - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.333.04','Bienes para transporte terrestre - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.340','TRANSPORTE AÉREO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341','AVIONES Y MATERIAL DE VUELO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.01','Aviones y material de vuelo - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.02','Aviones y material de vuelo - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.03','Aviones y material de vuelo - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.341.04','Aviones y material de vuelo - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342','INSTALACIONES DE TIERRA','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.01','Instalaciones de tierra - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.02','Instalaciones de tierra - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.03','Instalaciones de tierra - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.342.04','Instalaciones de tierra - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.350','TRANSPORTE MARÍTIMO Y FLUVIAL','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351','EMBARCACIONES EN GENERAL','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.01','Embarcaciones en general - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.02','Embarcaciones en general - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.03','Embarcaciones en general - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.351.04','Embarcaciones en general - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352','CANOAS, BOTES Y DEMÁS BIENES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.01','Canoas, botes y demás bienes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.02','Canoas, botes y demás bienes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.03','Canoas, botes y demás bienes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.352.04','Canoas, botes y demás bienes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.360','TRANSPORTE FERROVIARIO','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361','MATERIALES RODANTES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.01','Materiales rodantes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.02','Materiales rodantes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.03','Materiales rodantes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.361.04','Materiales rodantes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362','VÍAS Y DEMÁS BIENES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.01','Vías y demás bienes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.02','Vías y demás bienes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.03','Vías y demás bienes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.362.04','Vías y demás bienes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.370','INMUEBLES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371','CONSTRUCCIONES EN INMUEBLES URBANOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.01','Construcciones en inmuebles urbanos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.02','Construcciones en inmuebles urbanos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.03','Construcciones en inmuebles urbanos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.371.04','Construcciones en inmuebles urbanos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372','CONSTRUCCIONES EN INMUEBLES RURALES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.01','Construcciones en inmuebles rurales - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.02','Construcciones en inmuebles rurales - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.03','Construcciones en inmuebles rurales - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.372.04','Construcciones en inmuebles rurales - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373','CONSTRUCCIONES EN INMUEBLES AJENOS','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.01','Construcciones en inmuebles ajenos - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.02','Construcciones en inmuebles ajenos - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.03','Construcciones en inmuebles ajenos - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.373.04','Construcciones en inmuebles ajenos - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381','RESTANTES BIENES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.01','Restantes bienes - Costo de origen','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.02','Restantes bienes - Mejoras','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.03','Restantes bienes - Revalúo','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.381.04','Restantes bienes - (Depreciaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.390','BIENES INTANGIBLES','H','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.391','Llave de negocio','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.392','Marcas registradas','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.393','Concesiones','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.394','Patente de invención','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.395','Gastos de constitución y organización','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.396','Gastos de reorganización','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.397','Gastos de proyectos de inversión','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.398','Gastos de desarrollo e investigación','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1.399','(Amortizaciones acumuladas)','A','A','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.000','PASIVO','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.100','CIRCULANTE','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.110','DEUDAS','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.111','Acreedores por compras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.112','Deudas bancarias y financieras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.113','Otras deudas','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.150','PROVISIONES','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.151','IVA a pagar','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.200','EXIGIBLE A LARGO PLAZO','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.210','DEUDAS','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.211','Acreedores por compras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.212','Deudas bancarias y financieras','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.213','Otras deudas','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.220','PREVISIONES','H','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.221','Previsición para indemnización por despidos','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2.222','Previsición para indemnización por accidente','A','L','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.000','PATRIMONIO NETO','H','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.100','CAPITAL','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.200','RESERVAS','H','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.210','Reserva legal','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.220','Reserva de revalúo','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.230','Prima de emisión','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.240','Reserva estatutaria','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.300','RESULTADOS','H','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.310','Resultados acumulados','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3.320','Resultados del ejercicio','A','Q','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.000','INGRESOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.100','INGRESOS OPERATIVOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.110','Venta de mercadrías','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.120','Venta de servicios','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130','Otros ingresos operativos','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130.01','Intereses ganados','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130.02','Descuentos obtenidos','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.130.03','Comisiones obtenidas','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.200','INGRESOS NO OPERATIVOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.210','Utilidad en venta de bienes de uso','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.220','Alquileres ganados','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.230','Incobrables recuperados','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.240','Utilidad en venta de bienes intangibles','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.250','Utilidades varias','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.300','INGRESOS EXTRAORDINARIOS','H','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.310','Utilidad en venta de bienes de uso','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.320','Donaciones y premios','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.330','Premios','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4.340','Diferencias de cambios positivos','A','I','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.000','EGRESOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.100','EGRESOS OPERATIVOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110','COSTO DE MERCADERÍAS VENDIDAS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.01','Costo de ventas sección 1','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.20','Costo de ventas producto 1','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.40','Costo de ventas diversas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.110.60','Costo de ventas productos elaborados','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.120','COSTO DE SERVICIOS VENDIDOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.120.01','Costo de servicios','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130','GASTOS DE VENTAS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.01','Comisiones sobre ventas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.02','Publicidad y propaganda','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.03','Gastos de viajes','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.04','Gastos de exportación','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.130.05','Otros gastos de ventas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140','GASTOS DE ADMINISTRACIÓN','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.01','Aguinaldos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.02','Alquileres pagados','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.03','Depreciación bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.04','Depreciación bienes intangibles','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.05','Bonificación familiar','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.06','Créditos incobrables','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.07','Aporte patronal sobre salarios','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.08','Fletes y acarreos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.09','Luz, teléfono y agua','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.10','Impuestos, tasas y contribuciones','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.11','Seguros','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.12','Gastos de útiles e impresos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.13','Sueldos y jornales','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.14','Remuneración personal superior','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.15','Honorarios profesionales','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.16','Gastos de representación','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.17','Gastos de cobranza','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.18','Gastos judiciales','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.140.19','Otros gastos de administración','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150','GASTOS FINANCIEROS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150.01','Intereses pagados','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150.02','Gastos bancarios','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.150.03','Otros gastos financieros','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.200','EGRESOS NO OPERATIVOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.210','Bajas bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.220','Gastos inmuebles alquileres','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.230','Pérdidas en ventas bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.240','Otros resultados negativos no operativos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.300','EGRESOS EXTRAORDINARIOS','H','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.310','Pérdidas en ventas bienes de uso','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.320','Donaciones y contribuciones negativas','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.330','Indemnizaciones a terceros','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.340','Diferencias de cambios negativos','A','E','',''); +INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5.350','Otros resultados negativos extraordinarios','A','E','',''); +-- +INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '2.151'),'0.1'); +-- +INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', +(select id from chart where accno = '1.141')); + + INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4.110')); + + INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5.110.01')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4.340')); + + INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '5.340')); + + INSERT INTO defaults (setting_key, value) VALUES ('curr', 'PYG:USD:EUR'); + + INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg'); +-- +commit; 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; |