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  1. -- Paraguay GIFI
  2. -- Plan de Cuentas Fiscal para Paraguay
  3. --
  4. INSERT INTO gifi (accno,description) VALUES ('1','ACTIVOS');
  5. INSERT INTO gifi (accno,description) VALUES ('1-01','ACTIVO CORRIENTE');
  6. INSERT INTO gifi (accno,description) VALUES ('1-01-01','DISPONIBILIDADES');
  7. INSERT INTO gifi (accno,description) VALUES ('1-01-01-01','Caja');
  8. INSERT INTO gifi (accno,description) VALUES ('1-01-01-02','Recaudaciones a Depositar');
  9. INSERT INTO gifi (accno,description) VALUES ('1-01-01-03','Bancos');
  10. INSERT INTO gifi (accno,description) VALUES ('1-01-01-04','Otros valores');
  11. INSERT INTO gifi (accno,description) VALUES ('1-01-02','INVERSIONES TEMPORARIAS');
  12. INSERT INTO gifi (accno,description) VALUES ('1-01-02-01','Valores');
  13. INSERT INTO gifi (accno,description) VALUES ('1-01-03','CRÉDITOS');
  14. INSERT INTO gifi (accno,description) VALUES ('1-01-03-01','Clientes');
  15. INSERT INTO gifi (accno,description) VALUES ('1-01-03-10','Menos: Previsión para incobrables');
  16. INSERT INTO gifi (accno,description) VALUES ('1-01-03-11','Deudores varios');
  17. INSERT INTO gifi (accno,description) VALUES ('1-01-03-12','Documentos / Cuentas a cobrar a Directores y Funcionarios');
  18. INSERT INTO gifi (accno,description) VALUES ('1-01-03-13','Intereses a vencer');
  19. INSERT INTO gifi (accno,description) VALUES ('1-01-03-14','Tarjetas de Créditos');
  20. INSERT INTO gifi (accno,description) VALUES ('1-01-03-20','Menos: Previsión para Incobrables');
  21. INSERT INTO gifi (accno,description) VALUES ('1-01-10','INVENTARIOS');
  22. INSERT INTO gifi (accno,description) VALUES ('1-01-10-01','Mercaderías - Productos Terminados');
  23. INSERT INTO gifi (accno,description) VALUES ('1-01-10-02','Productos en proceso');
  24. INSERT INTO gifi (accno,description) VALUES ('1-01-10-03','Materias primas - Materiales');
  25. INSERT INTO gifi (accno,description) VALUES ('1-01-10-04','Menos: Previsión por Obsolencia');
  26. INSERT INTO gifi (accno,description) VALUES ('1-01-15','ANTICIPOS');
  27. INSERT INTO gifi (accno,description) VALUES ('1-01-15-01','Importaciones en curso');
  28. INSERT INTO gifi (accno,description) VALUES ('1-01-15-02','Proveedores');
  29. INSERT INTO gifi (accno,description) VALUES ('1-01-20','OTROS ACTIVOS');
  30. INSERT INTO gifi (accno,description) VALUES ('1-01-20-01','Gastos no devengados');
  31. INSERT INTO gifi (accno,description) VALUES ('1-02','ACTIVO NO CORRIENTE');
  32. INSERT INTO gifi (accno,description) VALUES ('1-02-01','CRÉDITOS');
  33. INSERT INTO gifi (accno,description) VALUES ('1-02-01-01','Fondos con destino especial');
  34. INSERT INTO gifi (accno,description) VALUES ('1-02-01-02','Documentos / Cuentas a cobrar a Directores y Funcionarios');
  35. INSERT INTO gifi (accno,description) VALUES ('1-02-01-03','Documentos por cobrar');
  36. INSERT INTO gifi (accno,description) VALUES ('1-02-01-04','Deudores varios');
  37. INSERT INTO gifi (accno,description) VALUES ('1-02-01-05','Créditos en Gestión de Cobro');
  38. INSERT INTO gifi (accno,description) VALUES ('1-02-01-06','Menos: Previsiones para incobrables');
  39. INSERT INTO gifi (accno,description) VALUES ('1-02-10','PROPIEDAD, PLANTA Y EQUIPO');
  40. INSERT INTO gifi (accno,description) VALUES ('1-02-10-01','Bienes en operación');
  41. INSERT INTO gifi (accno,description) VALUES ('1-02-10-02','Depreciación acumulada');
  42. INSERT INTO gifi (accno,description) VALUES ('1-02-10-03','Bienes fuera de operación');
  43. INSERT INTO gifi (accno,description) VALUES ('1-02-20','ACTIVOS INTANGIBLES');
  44. INSERT INTO gifi (accno,description) VALUES ('1-02-20-01','Licencia de manufactura');
  45. INSERT INTO gifi (accno,description) VALUES ('1-02-20-02','Marcas');
  46. INSERT INTO gifi (accno,description) VALUES ('1-02-20-03','Gastos de desarrollo');
  47. INSERT INTO gifi (accno,description) VALUES ('1-02-20-04','Amortización Acumulada');
  48. INSERT INTO gifi (accno,description) VALUES ('2','PASIVOS Y PATRIMONIO NETO');
  49. INSERT INTO gifi (accno,description) VALUES ('2-01','PASIVO CORRIENTE');
  50. INSERT INTO gifi (accno,description) VALUES ('2-01-01','CUENTAS A PAGAR');
  51. INSERT INTO gifi (accno,description) VALUES ('2-01-01-01','Proveedores Locales');
  52. INSERT INTO gifi (accno,description) VALUES ('2-01-01-02','Proveedores del Exterior');
  53. INSERT INTO gifi (accno,description) VALUES ('2-01-01-03','Intereses a Vencer');
  54. INSERT INTO gifi (accno,description) VALUES ('2-01-01-04','Acreedores varios');
  55. INSERT INTO gifi (accno,description) VALUES ('2-01-05','PRÉSTAMOS FINANCIEROS');
  56. INSERT INTO gifi (accno,description) VALUES ('2-01-05-01','Sobregiros en cuenta corriente');
  57. INSERT INTO gifi (accno,description) VALUES ('2-01-05-02','Documentos a pagar');
  58. INSERT INTO gifi (accno,description) VALUES ('2-01-05-03','Porción circulante de préstamos a largo plazo');
  59. INSERT INTO gifi (accno,description) VALUES ('2-01-05-04','Intereses a devengar');
  60. INSERT INTO gifi (accno,description) VALUES ('2-01-10','PROVISIONES');
  61. INSERT INTO gifi (accno,description) VALUES ('2-01-10-01','Impuesto a la Renta a pagar');
  62. INSERT INTO gifi (accno,description) VALUES ('2-01-10-02','IVA a pagar');
  63. INSERT INTO gifi (accno,description) VALUES ('2-01-10-03','Retenciones de Impuestos');
  64. INSERT INTO gifi (accno,description) VALUES ('2-01-10-04','Para pago de planes de beneficios para empleados');
  65. INSERT INTO gifi (accno,description) VALUES ('2-01-10-05','Aportes y Retenciones a Pagar');
  66. INSERT INTO gifi (accno,description) VALUES ('2-01-10-06','Gastos Acumulados a Pagar');
  67. INSERT INTO gifi (accno,description) VALUES ('2-01-20','OTROS PASIVOS');
  68. INSERT INTO gifi (accno,description) VALUES ('2-01-20-01','Préstamos de Terceros');
  69. INSERT INTO gifi (accno,description) VALUES ('2-01-20-02','Anticipo de Clientes');
  70. INSERT INTO gifi (accno,description) VALUES ('2-01-40','GANANCIAS DIFERIDAS');
  71. INSERT INTO gifi (accno,description) VALUES ('2-01-40-01','Ingresos no realizados');
  72. INSERT INTO gifi (accno,description) VALUES ('2-01-40-02','Costos y gastos aplicables a los ingresos no realizables');
  73. INSERT INTO gifi (accno,description) VALUES ('2-02','PASIVOS NO CORRIENTES');
  74. INSERT INTO gifi (accno,description) VALUES ('2-02-01','PRÉSTAMOS FINANCIEROS');
  75. INSERT INTO gifi (accno,description) VALUES ('2-02-01-01','Préstamos en Bancos');
  76. INSERT INTO gifi (accno,description) VALUES ('2-02-05','PREVISIONES');
  77. INSERT INTO gifi (accno,description) VALUES ('2-02-05-01','Previsión para indemnización');
  78. INSERT INTO gifi (accno,description) VALUES ('2-02-05-02','Otras Contingencias');
  79. INSERT INTO gifi (accno,description) VALUES ('2-03','PATRIMONIO NETO');
  80. INSERT INTO gifi (accno,description) VALUES ('2-03-01','CAPITAL');
  81. INSERT INTO gifi (accno,description) VALUES ('2-03-01-01','Capital suscripto');
  82. INSERT INTO gifi (accno,description) VALUES ('2-03-01-02','Capital a integrar');
  83. INSERT INTO gifi (accno,description) VALUES ('2-03-01-03','Capital realizado');
  84. INSERT INTO gifi (accno,description) VALUES ('2-03-02','RESERVAS');
  85. INSERT INTO gifi (accno,description) VALUES ('2-03-02-01','Reserva Legal');
  86. INSERT INTO gifi (accno,description) VALUES ('2-03-02-02','Reservas facultativas');
  87. INSERT INTO gifi (accno,description) VALUES ('2-03-02-03','Reserva de revalúo');
  88. INSERT INTO gifi (accno,description) VALUES ('2-03-03','RESULTADOS');
  89. INSERT INTO gifi (accno,description) VALUES ('2-03-03-01','Resultados Acumulados');
  90. INSERT INTO gifi (accno,description) VALUES ('2-03-03-02','Resultado del Ejercicio');
  91. INSERT INTO gifi (accno,description) VALUES ('3-01','Ventas Netas. Sector Público');
  92. INSERT INTO gifi (accno,description) VALUES ('3-02','Ventas Netas. Sector Privado');
  93. INSERT INTO gifi (accno,description) VALUES ('3-10','Más otros ingresos');
  94. INSERT INTO gifi (accno,description) VALUES ('3-10-01','Intereses ganados');
  95. INSERT INTO gifi (accno,description) VALUES ('3-10-02','Otros (indicar naturaleza)');
  96. INSERT INTO gifi (accno,description) VALUES ('3-20','Menos:');
  97. INSERT INTO gifi (accno,description) VALUES ('3-20-01','Gastos financieros');
  98. INSERT INTO gifi (accno,description) VALUES ('3-30-01','Ganancias');
  99. INSERT INTO gifi (accno,description) VALUES ('4-01','Costo de Mercaderías (productos o servicios vendidos');
  100. INSERT INTO gifi (accno,description) VALUES ('4-10','Menos:');
  101. INSERT INTO gifi (accno,description) VALUES ('4-11','Gastos operacionales');
  102. INSERT INTO gifi (accno,description) VALUES ('4-12','Gastos de ventas');
  103. INSERT INTO gifi (accno,description) VALUES ('4-13','Gastos de administración');
  104. INSERT INTO gifi (accno,description) VALUES ('4-20','Otros (indicar naturaleza)');
  105. INSERT INTO gifi (accno,description) VALUES ('4-30','Pérdidas');
  106. INSERT INTO gifi (accno,description) VALUES ('5-10','Más: (o menos) efectos de los precios cambiantes');
  107. INSERT INTO gifi (accno,description) VALUES ('5-20','Más: (o menos) ajuste de ejercicios anteriores');
  108. INSERT INTO gifi (accno,description) VALUES ('5-50','Impuesto a la Renta');