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  1. -- Czech chart of accounts
  2. -- Tomas.Fencl@centrum.cz
  3. -- Kompletn� ��tov� osnova platn� v roce 2001
  4. -- Osnova m� 2 m�sta pro tvorbu analytik
  5. --
  6. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000', 'Dlouhodob� nehmotn� majetek','A','','A','AP_amount');
  7. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1100', 'Z�izovac� v�daje','A','','A','AP_amount');
  8. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200', 'Nehmotn� v�sledky v�zkumu a v�voje','A','','A','AP_amount');
  9. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1300', 'Software','A','','A','AP_amount');
  10. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1400', 'Oceniteln� pr�va','A','','A','AP_amount');
  11. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800', 'Drobn� dlouhodob� nehmotn� majetek','A','','A','AP_amount');
  12. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1900', 'Ostatn� dlouhodob� nehmotn� majetek','A','','A','AP_amount');
  13. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000', 'Dlouhodob� Hmotn� majetek odpisovan�','H','','A','');
  14. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100', 'Stavby','A','','A','AP_amount');
  15. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2200', 'Samostatn� movit� v�ci a soubory movit�ch v�c�','A','','A','AP_amount');
  16. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2500', 'P�stitelsk� celky trval�ch porost�','A','','A','AP_amount');
  17. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600', 'Z�kladn� st�do a ta�n� zv��ata','A','','A','AP_amount');
  18. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2800', 'Drobn� dlouhodob� hmotn� majetek','A','','A','AP_amount');
  19. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2900', 'Ostatn� dlouhodob� hmotn� majetek','A','','A','AP_amount');
  20. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3000', 'Dlouhodob� hmotn� majetek neodpisovan�','H','','A','');
  21. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3100', 'Pozemky','A','','A','AP_amount');
  22. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3200', 'Um�leck� d�la a sb�rky','A','','A','AP_amount');
  23. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000', 'Po��zen� dlouhodob�ho nehmotn�ho a hmotn�ho majetku','A','','A','AP_amount');
  24. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4100', 'Po��zen� dlouhodob�ho nehmotn�ho majetku','A','','A','AP_amount');
  25. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4200', 'Po��zen� dlouhodob�ho hmotn�ho majetku','A','','A','AP_amount');
  26. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000', 'Poskytnut� z�lohy na dlouhodob� nehmotn� a hmotn� majetek','A','','A','');
  27. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100', 'Poskytnut� z�lohy na dlouhodob� nehmotn� majetek','A','','A','');
  28. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5200', 'Poskytnut� z�lohy na dlouhodob� hmotn� majetek','A','','A','');
  29. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6000', 'Dlouhodob� finan�n� majetek','H','','A','');
  30. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6100', 'Pod�lov� cenn� pap�ry a vklady v podnic�ch s rozhoduj�c�m','A','','A','');
  31. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6200', 'Pod�lov� cenn� pap�ry a vklady v podnic�ch s podstatn�m','A','','A','');
  32. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6300', 'Ostatn� dlouhodob� cenn� pap�ry a vklady','A','','A','');
  33. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600', 'P�j�ky podnik�m ve skupin�','A','','A','');
  34. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6700', 'Ostatn� p�j�ky','A','','A','');
  35. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6900', 'Ostatn� dlouhodob� finan�n� majetek','A','','A','');
  36. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7000', 'Opr�vky k dlouhodob�mu nehmotn�mu majetku','A','','A','');
  37. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7100', 'Opr�vky ke z�izovac�m v�daj�m','A','','A','');
  38. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7200', 'Opr�vky k nehmotn�m v�sledk�m v�zkumu a v�voje','A','','A','');
  39. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7300', 'Opr�vky k softwaru','A','','A','');
  40. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7400', 'Opr�vky k oceniteln�m pr�v�m','A','','A','');
  41. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7800', 'Opr�vky k drobn�mu dlouhodob�mu nehmotn�mu majetku','A','','A','');
  42. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7900', 'Opr�vky k ostatn�mu dlouhodob�mu nehmotn�mu majetku','A','','A','');
  43. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8000', 'Opr�vky k dlouhodob�mu hmotn�mu majetku','H','','A','');
  44. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8100', 'Opr�vky ke stavb�m','A','','A','');
  45. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8200', 'Opr�vky k samostatn�m movit�m v�cem a soubor�m movit�ch v�c�','A','','A','');
  46. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8500', 'Opr�vky k p�stitelsk�m celk�m trval�ch porost�','A','','A','');
  47. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8600', 'Opr�vky k z�kladn�mu st�du a ta�n�m zv��at�m','A','','A','');
  48. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8800', 'Opr�vky k drobn�mu dlouhodob�mu hmotn�mu majetku','A','','A','');
  49. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8900', 'Opr�vky k ostatn�mu dlouhodob�mu hmotn�mu majetku','A','','A','');
  50. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9000', 'Opravn� polo�ky k dlouhodob�mu majetku','H','','A','');
  51. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9100', 'Opravn� polo�ka k dlouhodob�mu nehmotn�mu majetku','A','','A','');
  52. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9200', 'Opravn� polo�ka k dlouhodob�mu hmotn�mu majetku','A','','A','');
  53. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9300', 'Opravn� polo�ka k dlouhodob�mu nedokon�en�mu nehmotn�mu','A','','A','');
  54. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9400', 'Opravn� polo�ka k dlouhodob�mu nedokon�en�mu hmotn�mu','A','','A','');
  55. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9500', 'Opravn� polo�ka k poskytnut�m z�loh�m','A','','A','');
  56. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9600', 'Opravn� polo�ka k dlouhodob�mu finan�n�mu majetku','A','','A','');
  57. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9700', 'Opravn� polo�ka k nabyt�mu majetku','A','','A','');
  58. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9800', 'Opr�vky k opravn� polo�ce k nabyt�mu majetku','A','','A','');
  59. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10000', 'Z�soby','H','','A','');
  60. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11000', 'Materi�l','H','','A','IC');
  61. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11100', 'Po��zen� materi�lu','A','','A','IC');
  62. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11200', 'Materi�l na sklad�','A','','A','IC');
  63. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11900', 'Materi�l na cest�','A','','A','IC');
  64. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12000', 'Z�soby vlastn� v�roby','H','','A','');
  65. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12100', 'Nedokon�en� v�roba','A','','A','IC');
  66. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12200', 'Polotovary vlastn� v�roby','A','','A','IC');
  67. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12300', 'V�robky','A','','A','IC');
  68. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12400', 'Zv��ata','A','','A','IC');
  69. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13000', 'Zbo��','H','','A','');
  70. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13100', 'Po��zen� zbo��','A','','A','IC');
  71. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13200', 'Zbo�� na sklad� a v prodejn�ch','A','','A','IC');
  72. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('13900', 'Zbo�� na cest�','A','','A','IC');
  73. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19000', 'Opravn� polo�ky k z�sob�m','H','','A','');
  74. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19100', 'Opravn� polo�ka k materi�lu','A','','A','');
  75. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19200', 'Opravn� polo�ka k nedokon�en� v�rob�','A','','A','');
  76. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19300', 'Opravn� polo�ka k polotovar�m vlastn� v�roby','A','','A','');
  77. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19400', 'Opravn� polo�ka k v�robk�m','A','','A','');
  78. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19500', 'Opravn� polo�ka ke zv��at�m','A','','A','');
  79. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('19600', 'Opravn� polo�ka ke zbo��','A','','A','');
  80. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20000', 'Finan�n� ��ty','H','','A','');
  81. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21000', 'Pen�ze','A','','A','AR_paid:AP_paid');
  82. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21100', 'Pokladna','A','','A','AR_paid:AP_paid');
  83. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21300', 'Ceniny','A','','A','AR_paid:AP_paid');
  84. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22000', '��ty v bank�ch','H','','A','');
  85. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22100', 'Bankovn� ��ty','A','','A','AR_paid:AP_paid');
  86. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22200', 'Bankovn� ��ty klient�','A','','A','AR_paid:AP_paid');
  87. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('23000', 'B�n� bankovn� �v�ry','H','','L','');
  88. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('23100', 'Kr�tkodob� bankovn� �v�ry','A','','L','');
  89. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('23200', 'Eskontn� �v�ry','A','','L','');
  90. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('24000', 'Jin� kr�tkodob� finan�n� v�pomoci','H','','L','');
  91. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('24100', 'Emitovan� kr�tkodob� dluhopisy','A','','L','');
  92. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('24900', 'Ostatn� kr�tkodob� finan�n� v�pomoci','A','','L','');
  93. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('25000', 'Kr�tkodob� finan�n� majetek','H','','A','');
  94. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('25100', 'Majetkov� cenn� pap�ry','A','','A','');
  95. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('25200', 'Vlastn� akcie a vlastn� obchodn� pod�ly','A','','A','');
  96. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('25300', 'Dlu�n� cenn� pap�ry','A','','A','');
  97. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('25500', 'Vlastn� dluhopisy','A','','A','');
  98. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('25600', 'Ostatn� cenn� pap�ry','A','','A','');
  99. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('26000', 'P�evody mezi finan�n�mi ��ty','H','','A','');
  100. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('26100', 'Pen�ze na cest�','A','','A','');
  101. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('29000', 'Opravn� polo�ky ke kr�tkodob�mu finan�n�mu majetku','H','','A','');
  102. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('29100', 'Opravn� polo�ka k majetkov�m cenn�m pap�r�m','A','','A','');
  103. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('29300', 'Opravn� polo�ka k dlu�n�m cenn�m pap�r�m','A','','A','');
  104. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('30000', 'Z��tovac� vztahy','H','','H','');
  105. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31000', 'Pohled�vky','H','','A','');
  106. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31100', 'Odb�ratel�','A','','A','AR');
  107. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31200', 'Sm�nky k inkasu','A','','A','AR');
  108. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31300', 'Pohled�vky za eskontovan� cenn� pap�ry','A','','A','AR');
  109. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31400', 'Poskytnut� provozn� z�lohy','A','','A','AR');
  110. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('31500', 'Ostatn� pohled�vky','A','','A','AR');
  111. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32000', 'Z�vazky','H','','L','AP');
  112. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32100', 'Dodavatel�','A','','L','AP');
  113. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32200', 'Sm�nky k �hrad�','A','','L','AP');
  114. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32400', 'P�ijat� z�lohy','A','','L','AP');
  115. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32500', 'Ostatn� z�vazky','A','','L','AP');
  116. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32600', ' Z�vazky v��i klient�m','A','','L','AP');
  117. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('32700', ' Z�vazky v��i trh�m','A','','L','AP');
  118. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33000', 'Z��tov�n� se zam�stnanci a institucemi','H','','L','');
  119. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33100', 'Zam�stnanci','A','','L','AP');
  120. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33300', 'Ostatn� z�vazky v��i zam�stnanc�m','A','','L','AP');
  121. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33500', 'Pohled�vky za zam�stnanci','A','','A','AR');
  122. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33600', 'Z��tov�n� s institucemi soci�ln�ho zabezpe�en� a zdravotn�ho','A','','L','AP');
  123. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34000', 'Z��tov�n� dan� a dotac�','H','','L','');
  124. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34100', 'Da� z p��jm�','A','','L','');
  125. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34200', 'Ostatn� p��m� dan�','A','','L','');
  126. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34300', 'Da� z p�idan� hodnoty - z��tov�n�','A','','L','');
  127. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34311', 'DPH 5% vstup','A','','L','AP_tax:IC_taxpart:IC_taxservice');
  128. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34312', 'DPH 22% vstup','A','','L','AP_tax:IC_taxpart:IC_taxservice');
  129. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34321', 'DPH 5% v�stup','A','','L','AR_tax:IC_taxpart:IC_taxservice');
  130. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34322', 'DPH 22% v�stup','A','','L','AR_tax:IC_taxpart:IC_taxservice');
  131. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34500', 'Ostatn� dan� a poplatky','A','','L','');
  132. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34600', 'Dotace ze st�tn�ho rozpo�tu','A','','L','');
  133. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('34700', 'Ostatn� dotace','A','','L','');
  134. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35000', 'Pohled�vky ke spole�n�k�m a sdru�en�','H','','A','AR');
  135. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35100', 'Pohled�vky k podnik�m ve skupin�','A','','A','AR');
  136. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35300', 'Pohled�vky za upsan� vlastn� kapit�l','A','','A','');
  137. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35400', 'Pohled�vky za spole�n�ky p�i �hrad� ztr�ty','A','','A','');
  138. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35500', 'Ostatn� pohled�vky za spole�n�ky','A','','A','AR');
  139. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('35800', 'Pohled�vky k ��astn�k�m sdru�en�','A','','A','AR');
  140. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36000', 'Z�vazky ke spole�n�k�m a sdru�en�','H','','L','AP');
  141. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36100', 'Z�vazky k podnik�m ve skupin�','A','','L','AP');
  142. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36400', 'Z�vazky ke spole�n�k�m p�i rozd�lov�n� zisku','A','','L','AP');
  143. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36500', 'Ostatn� z�vazky ke spole�n�k�m','A','','L','AP');
  144. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36600', 'Z�vazky ke spole�n�k�m a �len�m dru�stva ze z�visl�','A','','L','');
  145. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36700', 'Z�vazky z upsan�ch nesplacen�ch cenn�ch pap�r� a vklad�','A','','L','');
  146. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('36800', 'Z�vazky k ��astn�k�m sdru�en�','A','','L','AP');
  147. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37000', 'Jin� pohled�vky a z�vazky','H','','L','');
  148. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37100', 'Odlo�en� da�ov� pohled�vka a z�vazek','A','','L','');
  149. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37300', 'Nakoupen� opce','A','','A','');
  150. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37400', 'Prodan� opce','A','','L','');
  151. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37500', 'Pohled�vky z emitovan�ch dluhopis�','A','','A','');
  152. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37700', ' Z��tov�n� obchod�','A','','A','');
  153. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37800', 'Jin� pohled�vky','A','','A','AR');
  154. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('37900', 'Jin� z�vazky','A','','L','AP');
  155. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38000', 'P�echodn� ��ty aktiv a pas�v','H','','A','');
  156. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38100', 'N�klady p���t�ch obdob�','A','','A','AP');
  157. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38200', 'Komplexn� n�klady p���t�ch obdob�','A','','A','AP');
  158. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38300', 'V�daje p���t�ch obdob�','A','','L','');
  159. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38400', 'V�nosy p���t�ch obdob�','A','','L','AR');
  160. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38500', 'P��jmy p���t�ch obdob�','A','','A','');
  161. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38600', 'Kursov� rozd�ly aktivn�','A','','A','');
  162. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38700', 'Kursov� rozd�ly pas�vn�','A','','L','');
  163. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38800', 'Dohadn� ��ty aktivn�','A','','A','');
  164. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('38900', 'Dohadn� ��ty pas�vn�','A','','L','');
  165. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('39000', 'Opravn� polo�ka k z��tovac�m vztah�m a vnit�n� z��tov�n�','H','','A','');
  166. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('39100', 'Opravn� polo�ka k pohled�vk�m','A','','A','');
  167. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('39500', 'Vnit�n� z��tov�n�','A','','A','');
  168. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('39800', 'Spojovac� ��et p�i sdru�en�','A','','A','');
  169. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('40000', 'Kapit�lov� ��ty a dlouhodob� z�vazky','H','','Q','');
  170. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41000', 'Z�kladn� kapit�l a kapit�lov� fondy','H','','Q','');
  171. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41100', 'Z�kladn� kapit�l','A','','Q','');
  172. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41200', 'Emisn� �io','A','','Q','');
  173. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41300', 'Ostatn� kapit�lov� fondy','A','','Q','');
  174. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41400', 'Oce�ovac� rozd�ly z p�ecen�n� majetku a z�vazk�','A','','Q','');
  175. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42000', 'Fondy ze zisku a p�eveden� hospod��sk� v�sledky','H','','Q','');
  176. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42100', 'Z�konn� rezervn� fond','A','','Q','');
  177. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42200', 'Ned�liteln� fond','A','','Q','');
  178. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42300', 'Statut�rn� fondy','A','','Q','');
  179. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42700', 'Ostatn� fondy','A','','Q','');
  180. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42800', 'Nerozd�len� zisk minul�ch let','A','','Q','');
  181. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42900', 'Neuhrazen� ztr�ta minul�ch let','A','','Q','');
  182. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('43000', 'Hospod��sk� v�sledek','H','','Q','');
  183. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('43100', 'Hospod��sk� v�sledek ve schvalovac�m ��zen�','A','','Q','');
  184. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('45000', 'Rezervy','H','','Q','');
  185. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('45100', 'Rezervy z�konn�','A','','Q','');
  186. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('45400', 'Rezerva na kursov� ztr�ty','A','','Q','');
  187. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('45900', 'Ostatn� rezervy','A','','Q','');
  188. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('46000', 'Bankovn� �v�ry','H','','L','');
  189. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('46100', 'Bankovn� �v�ry','A','','L','');
  190. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47000', 'Dlouhodob� z�vazky','H','','L','');
  191. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47100', 'Dlouhodob� z�vazky k podnik�m ve skupin�','A','','L','AP');
  192. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47300', 'Emitovan� dluhopisy','A','','L','');
  193. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47400', 'Z�vazky z pron�jmu','A','','L','AP');
  194. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47500', 'Dlouhodob� p�ijat� z�lohy','A','','L','AP');
  195. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47800', 'Dlouhodob� sm�nky k �hrad�','A','','L','AP');
  196. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('47900', 'Ostatn� dlouhodob� z�vazky','A','','L','AP');
  197. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('49000', 'Individu�ln� podnikatel','A','','Q','');
  198. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('49100', '��et individu�ln�ho podnikatele','A','','Q','');
  199. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50000', 'Spot�ebovan� n�kupy','A','','E','AP_amount:IC_COGS');
  200. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50100', 'Spot�eba materi�lu','A','','E','AP_amount:IC_COGS');
  201. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50200', 'Spot�eba energie','A','','E','AP_amount');
  202. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50300', 'Spot�eba ostatn�ch neskladovateln�ch dod�vek','A','','E','AP_amount:IC_COGS');
  203. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50400', 'Prodan� zbo��','A','','E','AP_amount:IC_COGS');
  204. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('51000', 'Slu�by','A','','E','AP_amount:IC_expense');
  205. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('51100', 'Opravy a udr�ov�n�','A','','E','AP_amount:IC_expense');
  206. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('51200', 'Cestovn�','A','','E','AP_amount:IC_expense');
  207. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('51300', 'N�klady na reprezentaci','A','','E','AP_amount:IC_expense');
  208. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('51800', 'Ostatn� slu�by','A','','E','AP_amount:IC_expense');
  209. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52000', 'Osobn� n�klady','A','','E','AP_amount');
  210. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52100', 'Mzdov� n�klady','A','','E','AP_amount');
  211. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52200', 'P��jmy spole�n�k� a �len� dru�stva ze z�visl� �innosti','A','','E','AP_amount');
  212. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52300', 'Odm�ny �len�m org�n� spole�nosti a dru�stva','A','','E','AP_amount');
  213. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52400', 'Z�konn� soci�ln� poji�t�n�','A','','E','AP_amount');
  214. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52500', 'Ostatn� soci�ln� poji�t�n�','A','','E','AP_amount');
  215. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52600', 'Soci�ln� n�klady individu�ln�ho podnikatele','A','','E','AP_amount');
  216. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52700', 'Z�konn� soci�ln� n�klady','A','','E','AP_amount');
  217. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('52800', 'Ostatn� soci�ln� n�klady','A','','E','AP_amount');
  218. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('53000', 'Dan� a poplatky','A','','E','');
  219. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('53100', 'Da� silni�n�','A','','E','');
  220. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('53200', 'Da� z nemovitost�','A','','E','');
  221. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('53800', 'Ostatn� dan� a poplatky','A','','E','');
  222. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54000', 'Jin� provozn� n�klady','A','','E','AP_amount:IC_expense');
  223. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54100', 'Z�statkov� cena prodan�ho dlouhodob�ho nehmotn�ho a hmotn�ho','A','','E','');
  224. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54200', 'Prodan� materi�l','A','','E','IC_COGS');
  225. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54300', 'Dary','A','','E','');
  226. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54400', 'Smluvn� pokuty a �roky z prodlen�','A','','E','AP_amount');
  227. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54500', 'Ostatn� pokuty a pen�le','A','','E','AP_amount');
  228. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54600', 'Odpis pohled�vky','A','','E','');
  229. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54800', 'Ostatn� provozn� n�klady','A','','E','AP_amount:IC_expense');
  230. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55000', 'Odpisy, rezervy a opravn� polo�ky provozn�ch n�klad�','H','','E','');
  231. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55100', 'Odpisy dlouhodob�ho nehmotn�ho a hmotn�ho majetku','A','','E','');
  232. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55200', 'Tvorba z�konn�ch rezerv','A','','E','');
  233. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55400', 'Tvorba ostatn�ch rezerv','A','','E','');
  234. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55500', 'Z��tov�n� komplexn�ch n�klad� p���t�ch obdob�','A','','E','');
  235. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55700', 'Z��tov�n� opr�vky k opravn� polo�ce k nabyt�mu majetku','A','','E','');
  236. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55800', 'Tvorba z�konn�ch opravn�ch polo�ek','A','','E','');
  237. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('55900', 'Tvorba opravn�ch polo�ek','A','','E','');
  238. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56000', 'Finan�n� n�klady','A','','E','');
  239. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56100', 'Prodan� cenn� pap�ry a vklady','A','','E','');
  240. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56200', '�roky','A','','E','');
  241. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56300', 'Kursov� ztr�ty','A','','E','');
  242. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56800', 'Ostatn� finan�n� n�klady','A','','E','');
  243. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('57000', 'Rezervy a opravn� polo�ky finan�n�ch n�klad�','H','','E','');
  244. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('57400', 'Tvorba rezerv','A','','E','');
  245. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('57900', 'Tvorba opravn�ch polo�ek','A','','E','');
  246. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58000', 'Mimo��dn� n�klady','A','','E','');
  247. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58100', 'N�klady na zm�nu metody','A','','E','');
  248. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58200', 'Manka a �kody','A','','E','');
  249. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58400', 'Tvorba rezerv','A','','E','');
  250. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58800', 'Ostatn� mimo��dn� n�klady','A','','E','');
  251. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58900', 'Tvorba opravn�ch polo�ek','A','','E','');
  252. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59000', 'Dan� z p��jm� a p�evodov� ��ty','H','','E','');
  253. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59100', 'Da� z p��jm� z b�n� �innosti - splatn�','A','','E','');
  254. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59200', 'Da� z p��jm� z b�n� �innosti - odlo�en�','A','','E','');
  255. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59300', 'Da� z p��jm� z mimo��dn� �innosti - splatn�','A','','E','');
  256. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59400', 'Da� z p��jm� z mimo��dn� �innosti - odlo�en�','A','','E','');
  257. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59500', 'Dodate�n� odvody dan� z p��jm�','A','','E','');
  258. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59600', 'P�evod pod�lu na hospod��sk�m v�sledku spole�n�k�m','A','','E','');
  259. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59700', 'P�evod provozn�ch n�klad�','A','','E','');
  260. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('59800', 'P�evod finan�n�ch n�klad�','A','','E','');
  261. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60000', 'Tr�by za vlastn� v�kony a zbo��','A','','I','AR_amount:IC_sale:IC_Income');
  262. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60100', 'Tr�by za vlastn� v�robky','A','','I','AR_amount:IC_sale');
  263. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60200', 'Tr�by z prodeje slu�eb','A','','I','AR_amount:IC_income');
  264. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('60400', 'Tr�by za zbo��','A','','I','AR_amount:IC_sale');
  265. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61000', 'Zm�ny stavu vnitropodnikov�ch z�sob','A','','I','');
  266. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61100', 'Zm�na stavu nedokon�en� v�roby','A','','I','');
  267. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61200', 'Zm�na stavu polotovar�','A','','I','');
  268. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61300', 'Zm�na stavu v�robk�','A','','I','');
  269. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('61400', 'Zm�na stavu zv��at','A','','I','');
  270. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62000', 'Aktivace','A','','I','');
  271. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62100', 'Aktivace materi�lu a zbo��','A','','I','');
  272. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62200', 'Aktivace vnitropodnikov�ch slu�eb','A','','I','');
  273. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62300', 'Aktivace dlouhodob�ho nehmotn�ho majetku','A','','I','');
  274. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('62400', 'Aktivace dlouhodob�ho hmotn�ho majetku','A','','I','');
  275. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64000', 'Jin� provozn� v�nosy.','A','','I','AR_amount:IC_sale:IC_Income');
  276. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64100', 'Tr�by z prodeje dlouhodob�ho nehmotn�ho a hmotn�ho majetku','A','','I','AR_amount');
  277. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64200', 'Tr�by z prodeje materi�lu','A','','I','AR_amount:IC_sale');
  278. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64400', 'Smluvn� pokuty a �roky z prodlen�','A','','I','AR_amount');
  279. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64600', 'V�nosy z odepsan�ch pohled�vek','A','','I','AR_amount');
  280. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('64800', 'Jin� provozn� v�nosy','A','','I','AR_amount:IC_sale:IC_Income');
  281. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65000', 'Z��tov�n� rezerv a opravn�ch polo�ek provozn�ch v�nos�','H','','I','');
  282. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65200', 'Z��tov�n� z�konn�ch rezerv','A','','I','');
  283. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65400', 'Z��tov�n� ostatn�ch rezerv','A','','I','');
  284. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65500', 'Z��tov�n� komplexn�ch n�klad� p���t�ch obdob�','A','','I','');
  285. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65700', 'Z��tov�n� opr�vky k opravn� polo�ce k nabyt�mu majetku','A','','I','');
  286. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65800', 'Z��tov�n� z�konn�ch opravn�ch polo�ek','A','','I','');
  287. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('65900', 'Z��tov�n� opravn�ch polo�ek','A','','I','');
  288. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66000', 'Finan�n� v�nosy','A','','I','');
  289. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66100', 'Tr�by z prodeje cenn�ch pap�r� a vklad�','A','','I','');
  290. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66200', '�roky','A','','I','');
  291. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66300', 'Kursov� zisky','A','','I','');
  292. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66500', 'V�nosy z dlouhodob�ho finan�n�ho majetku','A','','I','');
  293. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66600', 'V�nosy z kr�tkodob�ho finan�n�ho majetku','A','','I','');
  294. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('66800', 'Ostatn� finan�n� v�nosy','A','','I','');
  295. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67000', 'Z��tov�n� rezerv a opravn�ch polo�ek finan�n�ch v�nos�','H','','I','');
  296. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67400', 'Z��tov�n� rezerv','A','','I','');
  297. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('67900', 'Z��tov�n� opravn�ch polo�ek','A','','I','');
  298. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68000', 'Mimo��dn� v�nosy','A','','I','');
  299. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68100', 'V�nosy ze zm�ny metody','A','','I','');
  300. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68400', 'Z��tov�n� rezerv','A','','I','');
  301. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68800', 'Ostatn� mimo��dn� v�nosy','A','','I','');
  302. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('68900', 'Z��tov�n� opravn�ch polo�ek','A','','I','');
  303. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69000', 'P�evodov� ��ty','H','','I','');
  304. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69700', 'P�evod provozn�ch v�nos�','A','','I','');
  305. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('69800', 'P�evod finan�n�ch v�nos�','A','','I','');
  306. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70000', '��ty rozva�n�','H','','A','');
  307. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70100', 'Po��te�n� ��et rozva�n�','A','','A','');
  308. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('70200', 'Kone�n� ��et rozva�n�','A','','A','');
  309. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('71000', '��et zisk� a ztr�t','A','','A','');
  310. --
  311. insert into tax (chart_id,rate) values ((select id from chart where accno = '34311'),0.05);
  312. insert into tax (chart_id,rate) values ((select id from chart where accno = '34312'),0.22);
  313. insert into tax (chart_id,rate) values ((select id from chart where accno = '34321'),0.05);
  314. insert into tax (chart_id,rate) values ((select id from chart where accno = '34322'),0.22);
  315. --
  316. update defaults set inventory_accno_id = (select id from chart where accno = '13200'), income_accno_id = (select id from chart where accno = '60000'), expense_accno_id = (select id from chart where accno = '50000'), fxgain_accno_id = (select id from chart where accno = '99998'), fxloss_accno_id = (select id from chart where accno = '99999'), curr = 'K� ', weightunit = 'kg';
  317. --