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path: root/sql/Poland-chart.sql
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  1. begin;
  2. -- Chart of Account for Poland
  3. -- From: Peter Dabrowski <meritage@mail.com>
  4. -- Sun, 23 March 2003
  5. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('000000000','Aktywa Trwa³e','H','','A','');
  6. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001000000','¦rodki Trwa³e','A','','A','AP');
  7. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001010000','Grunty w³asne i prawa wieczystego u¿ytkowania gruntów','A','','A','AP_amount');
  8. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001020000','Budynki, locale i obiekty in¿ynierii l±dowej i wodnej','A','','A','AP_amount');
  9. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001030000','Urz±dzenia techniczne i maszyny','A','','A','AP_amount');
  10. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001040000','¦rodki transportu','A','','A','AP_amount');
  11. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001050000','Inne ¶rodki trwa³e','A','','A','AP_amount');
  12. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002000000','Warto¶ci niematerialne i prawne','A','','A','AP');
  13. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002010000','Koszty zakoñczonych prac rozwojowych','A','','A','AP_amount');
  14. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002020000','Nabyta warto¶æ firmy','A','','A','AP_amount');
  15. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002080000','Inne warto¶ci niematerialne i prawne','A','','A','AP_amount');
  16. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002090000','Zaliczki na warto¶ci niematerialne i prawne','A','','A','');
  17. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003000000','D³ugoterminowe aktywa finansowe','A','','A','AP');
  18. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010000','W jednostkach powi±zanych','A','','A','');
  19. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010100','Udzia³y lub akcje','A','','A','');
  20. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010200','Inne papiery warto¶ciowe','A','','A','');
  21. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010300','Udzielone porzyczki','A','','A','AP_amount');
  22. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010400','Inne d³ugoterminowe aktywa finansowe','A','','A','');
  23. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020000','W pozosta³ych jednostkach','A','','A','');
  24. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020100','Udzia³y lub akcje','A','','A','');
  25. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020200','Inne papiery warto¶ciowe','A','','A','');
  26. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020300','Udzielone po¿yczki','A','','A','');
  27. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020400','Inne d³ugoterminowe aktywa finansowe','A','','A','');
  28. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090000','Inne investycje d³ugoterminowe','A','','A','');
  29. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090100','Inne rodzaje d³ugoterminowych aktywów finansowych','A','','A','AP_amount');
  30. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004000000','Investycje w nieruchomo¶ci i prawa','A','','A','AP');
  31. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004010000','Nieruchomo¶ci','A','','A','AP_amount');
  32. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004020000','Warto¶ci niematerialne i prawne','A','','A','AP_amount');
  33. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005000000','D³ugoterminowe rozliczenia miêdzyokresowe','A','','A','');
  34. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005010000','Aktywa z tytu³u odroczonego podatku dochodowego','A','','A','');
  35. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005020000','Inne rozliczenia miêdzyokresowe','A','','A','');
  36. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006000000','Nale¿no¶ci d³ugoterminowe','A','','A','AR');
  37. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006010000','Od jednostek powi±zanych','A','','A','');
  38. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006020000','Od pozosta³ych jednostek','A','','A','');
  39. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007000000','Odpisy umorzeniowe ¶rodków trwa³ych oraz warto¶ci niematerialnych i prawnych','A','','A','AP');
  40. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007010000','Odpisy umorzeniowe warto¶ci gruntów i prawa wieczystego u¿ytkowania gruntów','A','','A','');
  41. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007020000','Odpisy umorzeniowe budynków, lokali i obiektów in¿ynierii l±dowej i wodnej','A','','A','');
  42. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007030000','Odpisy umorzeniowe urz±dzeñ technicznych i maszyn','A','','A','');
  43. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007040000','Odpisy umorzeniowe ¶rodków transportu','A','','A','');
  44. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007050000','Odpisy umorzeniowe ulepszeñ obcych ¶rodków trwa³ych','A','','A','');
  45. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007090000','Odpisy umorzeniowe innych ¶rodków trwa³ych','A','','A','');
  46. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008000000','¦rodki trwa³e w budowie','A','','A','AP');
  47. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008010000','Inwestycje budowy ¶rodka trwa³ego','A','','A','AP_amount');
  48. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008020000','Ulepszenia ¶rodka trwa³ego','A','','A','AP_amount');
  49. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008030000','Nak³ady na budowê ¶rodka trwa³ego','A','','A','AP_amount');
  50. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008040000','Zaliczki na ¶rodki trwa³e w budowie','A','','A','');
  51. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008050000','Ulepszenia obcych ¶rodków trwa³ych','A','','A','AP_amount');
  52. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009000000','Odpisy aktualizuj±ce d³ugoterminowe aktywa finansowe','A','','A','AP');
  53. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009010000','Odpisy aktualizuj±ce udzia³y i akcje w obcych jednostkach','A','','A','');
  54. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009020000','Odpisy aktualizuj±ce lokaty','A','','A','');
  55. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009030000','Odpisy aktualizuj±ce udzielone porzyczki d³ugoterminowe','A','','A','');
  56. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009090000','Odpisy aktualizuj±ce inne rodzaje d³ugoterminowych aktywów finansowych','A','','A','');
  57. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','¦rodki pieniê¿ne, rachunki bankowe oraz inne krótkoterminowe aktywa finansowe','H','','A','');
  58. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','¦rodki pieniê¿ne w kasie','A','','A','AR:AP');
  59. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110010000','Kasa krajowych ¶rodków pieniê¿nych','A','','A','AR_paid:AP_paid');
  60. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110020000','Kasa zagranicznych ¶rodków pieniê¿nych','A','','A','AR_paid:AP_paid');
  61. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113000000','Rachunki i kredyty bankowe','A','','A','AR:AP');
  62. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113010000','Rachunek bie¿±cy','A','','A','AR_paid:AP_paid');
  63. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113020000','Rachunek ¶rodków wyodrêbnionych i zablokowanych','A','','A','AR_paid:AP_paid');
  64. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113030000','Rachunki kredytów bankowych','A','','A','AR_paid:AP_amount:AP_paid');
  65. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113040000','Rachunek ¶rodków walutowych','A','','A','AR_paid:AP_paid');
  66. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114000000','Krótkoterminowe aktywa finansowe','A','','A','AP');
  67. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010000','Krótkoterminowe aktywa finansowe w jednostkach powi±zanych','A','','A','');
  68. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010100','Udzia³y lub akcje','A','','A','');
  69. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010200','Inne papiery warto¶ciowe','A','','A','');
  70. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010300','Udzielone po¿yczki','A','','E','AP_amount');
  71. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010400','Inne krótkoterminowe aktywa finansowe','A','','A','');
  72. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020000','Krótkoterminowe aktywa finansowe w pozosta³ych jednostkach','A','','A','');
  73. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020100','Udzia³y lub akcje','A','','A','AP_amount');
  74. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020200','Inne papiery warto¶ciowe','A','','A','AP_amount');
  75. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020400','Inne krótkoterminowe aktywa finansowe','A','','A','');
  76. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('115000000','Inne ¶rodki pieniê¿ne','A','','A','AP_amount');
  77. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('116000000','Inne aktywa pieniê¿ne','A','','A','AR_paid:AP_paid');
  78. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('117000000','Inne inwestycje krótkoterminowe','A','','A','');
  79. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('118000000','Krótkoterminowe rozliczenia miêdzyokresowe','A','','A','');
  80. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Rozrachunki i roszczenia','H','','L','');
  81. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220000000','Nale¿no¶ci krótkoterminowe','A','','L','AR');
  82. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010000','Nale¿no¶ci od jednostek powi±zanych','A','','L','AR_amount');
  83. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010100','Nale¿no¶ci z tytu³u dostaw i us³ug','A','','L','AR_amount');
  84. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010110','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty do 12 miesiêcy','A','','L','AR_amount');
  85. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010120','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty powy¿ej 12 miesiêcy','A','','L','AR_amount');
  86. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010200','Inne nale¿no¶ci','A','','L','AR_amount');
  87. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010210','Zobowi±zania z tytu³u pokrycia kosztów ogólnego zarz±du','A','','L','');
  88. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010220','Zobowi±zania z tytu³u rozliczeñ VAT','A','','L','');
  89. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221010000','Nale¿no¶ci od pozosta³ych jednostek','A','','L','AR');
  90. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020100','Nale¿no¶ci z tytu³u dostaw i us³ug','A','','L','AR');
  91. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020110','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty do 12 miesiêcy','A','','L','AR_amount');
  92. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020120','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty powy¿ej 12 miesiêcy','A','','L','AR_amount');
  93. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020200','Nale¿no¶ci z tytu³u podatków, dotacji, ce³, ubezpieczeñ spo³ecznych i zdrowotnych oraz innych ¶wiadczeñ','A','','L','AR_amount');
  94. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020300','Zaliczki przekazane dostawcom','A','','L','AR_amount');
  95. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020400','Nale¿no¶ci dochodzone na drodze s±dowej','A','','L','AR_amount');
  96. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020500','Inne nale¿no¶ci','A','','L','AR_amount');
  97. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222000000','Zobowi±zania krótkoterminowe','A','','L','AP');
  98. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010000','Zobowi±zania wobec jednostek powiazanych','A','','L','AP_amount');
  99. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010100','Zobowi±zania z tytu³u dostaw i us³ug','A','','L','AP_amount');
  100. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010200','Zobowi±zania o okresie wymagalno¶ci do 12 miesiêcy','A','','L','AP_amount');
  101. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010300','Zobowi±zania o okresie wymagalno¶ci powy¿ej 12 miesiêcy','A','','L','AP_amount');
  102. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010400','Inne zobowi±zania','A','','L','AP_amount');
  103. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020000','Zobowi±zania wobec pozosta³ych jednostek','A','','L','AP');
  104. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020100','Kredyty i po¿yczki','A','','L','');
  105. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020200','Zobowi±zania z tytu³u emisji d³u¿nych papierów warto¶ciowych','A','','L','');
  106. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020300','Inne zobowi±zania finasowe','A','','L','AP_Amount');
  107. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020400','Zobowiazania z tytu³u dostaw i us³ug','A','','L','AP');
  108. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020500','Zobowi±zania o okresie wymagalno¶ci do 12 miesiêcy ','A','','L','AP_amount');
  109. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020600','Zobowi±zania o okresie wymagalno¶ci powy¿ej 12 miesiêy','A','','L','AP_amount');
  110. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020700','Zaliczki otrzmane na dostawy','A','','L','AP_amount');
  111. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020800','Zobowi±zania wekslowe','A','','L','');
  112. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020900','Zobowi±zania z tytu³u podatków, ce³, ubezpieczeñ i innych ¶wiadczeñ','A','','L','');
  113. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222021000','Zobowi±zania z tytu³u wynagrodzeñ','A','','L','');
  114. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222021100','Inne zobowi±zania','A','','L','');
  115. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223000000','Rozrachunki publicznoprawne','A','','L','AP');
  116. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223010000','Rozrachunki z urzêdem skarbowym z tytu³u VAT','A','','L','AP_amount');
  117. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223020000','Rozliczenie nale¿nego VAT','A','','L','AP');
  118. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223020100','Rozliczenie nale¿nego VAT-22%','A','','L','AR_tax:IC_taxpart:IC_taxservice');
  119. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223020200','Rozliczenie nale¿nego VAT-7%','A','','L','AR_tax:IC_taxpart:IC_taxservice');
  120. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223020300','Rozliczenie nale¿nego VAT-0%','A','','L','AR_tax:IC_taxpart:IC_taxservice');
  121. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030000','Rozliczenie naliczonego VAT','A','','L','AP');
  122. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030100','Rozliczenie naliczonego VAT-22%','A','','L','AP_tax:IC_taxpart:IC_taxservice');
  123. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030200','Rozliczenie naliczonego VAT-7%','A','','L','AP_tax:IC_taxpart:IC_taxservice');
  124. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030300','Rozliczenie naliczonego VAT-0%','A','','L','AP_tax:IC_taxpart:IC_taxservice');
  125. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223040000','Korekty naliczonego VAT','A','','L','AP_paid');
  126. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223050000','Rozrachunki z Urzêdem Celnym','A','','L','AP_paid');
  127. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223060000','Rozrachunki z Urzêdem Skarbowym z tytu³u znaków akcyzy','A','','L','AP_amount');
  128. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223070000','Rozrachunki z Urzêdem Skarbowym z tytu³u podatku akcyzowego','A','','L','AP_amount');
  129. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223080000','Rozliczenie znaków akcyzy','A','','L','AP_paid');
  130. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223090000','Rozrachunki z ZUS','A','','L','');
  131. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223100000','Rozrachunki z Urzêdem Skarbowym z tytu³u podatku dochodowego od osób prawnych','A','','L','AR_amount');
  132. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224000000','Rozrachunki z pracownikami','A','','L','AP');
  133. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224010000','Rozrachunki z tytu³u wynagrodzeñ','A','','L','');
  134. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224020000','Rozrachunki z tytu³u po¿yczek udzielonych pracownikom','A','','L','');
  135. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224090000','Inne rozrachunki z pracownikami','A','','L','');
  136. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225000000','Zobowi±zania d³ugoterminowe','A','','L','');
  137. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225010000','Zobowi±zania wobec jednostek powi±zanych','A','','L','');
  138. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225010100','Zobowi±zania z tytu³u wyodrêbnienia sk³adników maj±tkowych','A','','L','');
  139. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225010200','Zobowi±zania z tytu³u podzia³u zysku','A','','L','');
  140. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020000','Zobowi±zania wobec pozosta³ych jednostek','A','','L','');
  141. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020100','Kredyty i po¿yczki otrzymane','A','','L','AR_amount:AP_amount');
  142. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020200','Kredyty i po¿yczki udzielone','A','','L','');
  143. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020300','Zobowi±zania z tytu³u emisji d³u¿nych papierów warto¶ciowych','A','','L','');
  144. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020400','Inne zobowi±zania kredytowe','A','','L','');
  145. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020500','Inne zobowi±zania','A','','L','');
  146. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225030000','Rozrachunki z tytu³u wp³at na kapita³ zak³adowy','A','','L','AR_amount:APamount');
  147. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225040000','Rozrachunki z tytu³u wk³adów niepieniê¿nych na kapita³ zak³adowy','A','','L','AR_amount:AP_amount');
  148. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225050000','Rozrachunki z tytu³u podwy¿szenia kapita³u ze ¶rodków w³asnych spó³ki','A','','L','');
  149. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225060000','Rozrachunki z tytu³u umorzenia udzia³ów w³asnych','A','','L','');
  150. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225070000','Rozrachunki z tytu³u dywident','A','','L','');
  151. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225080000','Rozrachunki z tytu³u dop³at i zwrotu dop³at','A','','L','');
  152. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225090000','Pozosta³e rozrachunki ze wspólnikami','A','','L','');
  153. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('229000000','Odpisy aktualizuj±ce rozrachunki','A','','L','');
  154. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('300000000','Materia³y i towary','H','','A','');
  155. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330000000','Rozliczenie zakupu','A','','A','');
  156. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330010000','Rozliczenie warto¶ci materia³ów i towarów w drodze','A','','A','');
  157. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330020000','Warto¶ci dostaw niefakturowanych','A','','A','');
  158. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330030000','Przychody wszelkich dostaw i us³ug i ich rozliczanie','A','','A','');
  159. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330040000','Odhylenia cen ewidencyjnych od rzeczywistych cen nabycia lub zakupu','A','','A','');
  160. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330050000','Koszty zakupu zawarte w fakturach dostawców','A','','A','');
  161. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330060000','Op³aty manipulacyjne policzone przez Urz±d Celny','A','','A','');
  162. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330070000','Niedobory, szkody i nadwy¿ki w transporcie','A','','A','');
  163. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330080000','Znaki akcyzy wed³ug dokumentu SAD','A','','A','');
  164. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330090000','Reklamacje faktur dostawców','A','','A','');
  165. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331000000','Materia³y','A','','A','IC');
  166. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331010000','Materia³y w magazynach w³asnych','A','','A','');
  167. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331020000','Materia³y w magazynach obcych','A','','A','');
  168. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331030000','Materia³y w przerobie','A','','A','');
  169. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333000000','Towary','A','','A','IC');
  170. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333010000','Towary w magazynach w³asnych','A','','A','IC_sale');
  171. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333020000','Towary w magazynach obcych','A','','A','');
  172. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333030000','Towary w detalu','A','','A','');
  173. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('334000000','Odchylenia od cen ewidencyjnych materia³ów i towarów','A','','A','');
  174. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('334010000','Odpisy aktualizuj±ce warto¶æ materia³ów','A','','A','');
  175. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('334020000','Odpisy aktualizuj±ce warto¶æ towarów','A','','A','');
  176. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Koszty wed³ug rodzajów i ich rozliczeñ','H','','E','');
  177. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Koszty wed³ug rodzajów','A','','E','AP');
  178. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440010000','Zu¿ycie materia³ów i energii','A','','E','AP_amount');
  179. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440010100','Zu¿ycie materia³ów biurowych','A','','E','AP_amount');
  180. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020000','Us³ugi obce','A','','E','AP_amount:IC_expense');
  181. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020100','Us³ugi celne','A','','E','AP_amount');
  182. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020200','Us³ugi telekomunikacyjne','A','','E','AP_amount');
  183. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020300','Us³ugi pocztowe','A','','E','AP_amount');
  184. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020400','Us³ugi kurierskie i transportowe','A','','E','AP_amount:IC_cogs');
  185. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020500','Analizy sanitarne','A','','E','AP_amount');
  186. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020600','Us³ugi graficzne i drukarskie','A','','E','AP_amount');
  187. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030000','Podatki i op³aty','A','','E','AP_amount');
  188. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030100','Op³aty i prowizje bankowe','A','','E','AP_amount');
  189. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030200','Op³aty s±dowe, prawnicze i notarialne','A','','E','AP_amount');
  190. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030300','Op³aty skarbowe','A','','E','AP_amount');
  191. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030400','Koncesje','A','','E','AP_amount');
  192. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440040000','Wynagrodzenia za pracê','A','','E','AP_amount');
  193. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441000000','¦wiadczenia na rzecz pracowników','A','','E','AP_amount');
  194. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('442000000','Amortyzacja','A','','E','AP_amount');
  195. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('443000000','Pozosta³e','A','','E','AP_amount');
  196. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449000000','Rozliczenie kosztów','A','','E','AP');
  197. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449010000','Nie podlegaj±ce rozliczeniu w czasie','A','','E','');
  198. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449020000','Przypadaj±ce na przysz³e okresy','A','','E','');
  199. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449030000','Koszty zgromadzone','A','','E','');
  200. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449040000','Koszty nie wliczane do warto¶ci sprzeda¿y','A','','E','');
  201. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Koszty wed³ug typów dzia³alno¶ci i ich rozliczenie','H','','E','');
  202. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Koszty dzia³alno¶ci podstawowej-produkcyjnej','A','','E','AP');
  203. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550010000','Rozliczone koszta dzia³alno¶ci','A','','E','AP_amount');
  204. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550020000','Koszty nie zakoñczonych d³ugotrwa³ych us³ug','A','','E','AP_amount');
  205. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550030000','Straty zwi±zane z wykonaniem d³ugotrwa³ych us³ug','A','','E','AP_amount');
  206. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552000000','Koszty dzia³alno¶ci podstawowej-handlowej','A','','E','AP');
  207. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552010000','Koszty utrzymania punktów sprzeda¼y detalicznej','A','','E','AP_amount');
  208. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550200000','Koszty utrzymania hurtowni','A','','E','AP_amount');
  209. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552030000','Koszty sprzeda¿y wyrobów','A','','E','AP_amount');
  210. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552040000','Podatek akcyzowy','A','','E','AP_amount');
  211. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552050000','Op³aty celne','A','','E','AP_amount');
  212. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553000000','Koszty dzia³alno¶ci pomocniczej','A','','E','AP');
  213. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553010000','¦wiadczenia us³ug transportowych','A','','E','AP_amount');
  214. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555000000','Koszty zarz±du','A','','E','AP');
  215. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555010000','Koszty zarz±dzania jednostk±','A','','E','AP_amount');
  216. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555020000','¦wiadczenia us³ug na potrzeby reprezentacji i reklamy','A','','E','AP_amount');
  217. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('558000000','Rozliczenie kosztów dzia³alno¶ci','A','','E','AP_amount');
  218. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Produkty i rozliczenia miêdzyokresowe','H','','A','');
  219. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Pó³produkty i produkty w toku','A','','A','IC');
  220. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661000000','Produkty gotowe','A','','A','');
  221. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661010000','Wyroby gotowe','A','','A','');
  222. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661020000','Wyroby poza jednostk±','A','','A','');
  223. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662000000','Odchylenia od cen ewidencyjnych produktów','A','','A','');
  224. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662010000','Odchylenia od cen evidencyjnych wyrobów gotowych','A','','A','');
  225. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662020000','Odhylenia od cen evidencyjnych pó³fabrykatów','A','','A','');
  226. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664000000','Rozliczenia miêdzyokresowe kosztów','A','','L','AP');
  227. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664010000','Czynne rozliczenia miêdzyokresowe kosztów','A','','L','');
  228. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664020000','Bierne rozliczenia miêdzyokresowe kosztów','A','','L','');
  229. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Pozosta³e rozliczenia miêdzyokresowe','A','','L','AP');
  230. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665010000','Czynne rozliczenia przysz³ych okresów','A','','L','');
  231. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665020000','Bierne rozliczenia przysz³ych okresów','A','','L','');
  232. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Przychody i koszty zwi±zane z ich osi±gniêciem','H','','I','');
  233. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Sprzeda¿ produktów','A','','I','AR');
  234. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770010000','Sprzeda¿ produktów na kraj','A','','I','AR_amount:IC_sale');
  235. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770020000','Sprzeda¿ produktów na eksport','A','','I','AR_amount:IC_sale');
  236. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770030000','Sprzeda¿ us³ug na kraj','A','','I','AR_amount:IC_income');
  237. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770040000','Sprzeda¿ us³ug na eksport','A','','I','AR_amount:IC_income');
  238. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770100000','Koszty sprzedanych produktów','A','','E','AP');
  239. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770110000','Koszt w³asny sprzeda¿y produktów na kraj','A','','E','IC_cogs');
  240. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770120000','Koszt w³asny sprzeda¿y produktów na eksport','A','','E','IC_cogs');
  241. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770130000','Koszt w³asny sprzeda¿y us³ug na kraj','A','','E','IC_expense');
  242. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770140000','Koszt w³asny sprzeda¿y us³ug na export','A','','E','IC_expense');
  243. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773000000','Sprzeda¿ towarów','A','','I','AR');
  244. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773010000','Sprzeda¿ hurtowa towarów','A','','I','AR_amount:IC_sale');
  245. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773020000','Sprzeda¿ detaliczna towarów','A','','I','AR_amount:IC_sale');
  246. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773030000','Sprzeda¿ wysy³kowa towarów','A','','I','AR_amount:IC_sale');
  247. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773040000','Prowizja komisowa','A','','I','AR_amount:IC_income');
  248. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773100000','Warto¶æ sprzedanych towarów w cenach zakupu','A','','E','AP');
  249. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773110000','Warto¶æ sprzedanych towarów w sprzeda¿y hurtowej','A','','E','IC_cogs');
  250. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773120000','Warto¶æ sprzedanych towarów w sprzeda¿y detalicznej','A','','E','IC_cogs');
  251. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773130000','Warto¶æ sprzedanych towarów w sprzeda¿y wysy³kowej','A','','E','IC_cogs');
  252. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773140000','Prowizja komisowa','A','','E','AP_amount:IC_expense');
  253. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774000000','Sprzeda¿ materia³ów','A','','I','AR');
  254. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774010000','Materia³y','A','','I','AP_amount:IC_sale');
  255. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774020000','Opakowania','A','','I','AR_amount:IC_sale');
  256. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774030000','Odpady','A','','I','AR_amount:IC_sale');
  257. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774100000','Warto¶æ sprzedanych materia³ów','A','','E','AP');
  258. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774110000','Warto¶æ w cenach zakupu sprzedanych materia³ów','A','','E','IC_cogs');
  259. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774120000','Warto¶æ w cenach zakupu sprzedanych opakowañ','A','','E','IC_cogs');
  260. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774130000','Warto¶æ w cenach zakupu sprzedanych odpadów','A','','E','IC_cogs');
  261. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775000000','Przychody finansowe','A','','I','AR');
  262. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775010000','Kwoty nale¿ne ze sprzeda¿y aktywów finansowych','A','','I','AR_amount');
  263. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775020000','Kwoty nale¿ne z tytu³u dywident','A','','I','AR_amount');
  264. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775030000','Otrzymane odsetki','A','','I','AR_amount');
  265. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775040000','Przychody ze zbycia investycji','A','','I','AR_amount');
  266. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775050000','Aktualizacja warto¶ci investycji-przychody','A','','I','');
  267. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775060000','Dodatnie ró¿nice kursu walut','A','','I','AR_amount');
  268. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775070000','Pozosta³e przychody finansowe','A','','I','AR_amount');
  269. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775100000','Koszty finansowe','A','','E','AP');
  270. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775110000','Warto¶æ sprzedanych investycji','A','','E','AP_amount');
  271. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775120000','Odpisy z tytu³u utraty warto¶ci investycji-koszty','A','','E','');
  272. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775130000','Odsetki zap³acone','A','','E','AP_amount');
  273. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775140000','Ujemne ró¿nice kursu walut','A','','E','AP_amount');
  274. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775190000','Pozosta³e koszty finansowe','A','','E','AP_amount');
  275. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776000000','Pozosta³e przychody operacyjne','A','','I','AR');
  276. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776010000','Przychody ze zbycia niefinansowych aktywów trwa³ych','A','','I','');
  277. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776020000','Otrzymane dotacje','A','','I','');
  278. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776030000','Przychody z us³ug socjalnych','A','','I','');
  279. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776040000','Przychody ze wzrostu warto¶ci niefinansowych aktywów trwa³ych','A','','I','');
  280. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776090000','Inne pozosta³e przychody operacyjne','A','','I','');
  281. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776100000','Pozosta³e koszty operacyjne','A','','E','AP');
  282. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776110000','Warto¶æ sprzedanych niefinansowych aktywów trwa³ych','A','','E','');
  283. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776120000','Dotacje przekazane','A','','E','');
  284. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776130000','Odpisy z tytu³u utraty warto¶ci aktywów niefinansowych','A','','E','');
  285. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776140000','Inne pozosta³e koszty operacyjne','A','','E','');
  286. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777000000','Zyski nadzwyczajne','A','','I','');
  287. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777100000','Straty nadzwyczajne','A','','E','');
  288. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779000000','Obroty wewnêtrzne','A','','I','');
  289. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779010000','Koszt wyrobów w³asnej produkcji wydanych do w³asnych sklepów','A','','I','');
  290. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779020000','¦wiadczenia na rzecz ¶rodków trwa³ych w budowie','A','','I','');
  291. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779040000','Koszt niedoborów produktów','A','','I','');
  292. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779050000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','I','');
  293. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779100000','Koszt obrotów wewnêtrznych','A','','E','');
  294. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779110000','Koszt wytworzenia wyrobów gotowych wydanych do w³asnych sklepów','A','','E','');
  295. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779120000','Koszt wytworzenia ¶wiadczeñ na rzecz ¶rodków trwa³ych w budowie','A','','E','');
  296. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779130000','Koszt wytworzenia zakoñczonych prac rozwojowych','A','','E','');
  297. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779140000','Koszt wytworzenia produktów uznanych za niedobory','A','','E','');
  298. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779150000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','E','');
  299. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('800000000','Kapita³y w³asne i wynik finansowy','H','','Q','');
  300. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880000000','Kapita³ podstawowy','A','','Q','');
  301. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880010000','Kapita³ zak³adowy','A','','Q','AP');
  302. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('881000000','Fundusze wydzielone jednostkom zale¿nym','A','','Q','');
  303. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('882000000','Nale¿ne wp³aty na kapita³ podstawowy','A','','Q','');
  304. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('883000000','Fundusze wydzielone jednostkom zale¿nym','A','','Q','');
  305. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('884000000','Kapita³ zapasowy','A','','Q','');
  306. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('885000000','Kapita³ rezerwowy','A','','Q','');
  307. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('886000000','Kapita³ z aktualizacji wyceny','A','','Q','');
  308. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('887000000','Rozliczenia wyniku finansowego','A','','Q','');
  309. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888000000','Rezerwy','A','','Q','');
  310. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888010000','Rezerwa z tytu³u odroczonego podatku dochodowego','A','','Q','');
  311. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020000','Rezerwa na ¶wiadczenia','A','','Q','');
  312. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020100','Rezerwa d³ugoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q','');
  313. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020200','Rezerwa krótkoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q','');
  314. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090000','Pozosta³e rezerwy','A','','Q','');
  315. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090100','Pozosta³e rezerwy d³ugoterminowe','A','','Q','');
  316. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090200','Pozosta³e rezerwy krótkoterminowe','A','','Q','');
  317. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890000000','Rozliczenia miêdzyokresowe','A','','Q','');
  318. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890010000','Ujemna warto¶æ firmy','A','','Q','');
  319. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020000','Inne rozliczenia miêdzyokresowe','A','','Q','');
  320. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020100','Inne rozliczenia miêdzyokresowe d³ugoterminowe','A','','Q','');
  321. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020200','Inne rozliczenia miêdzyokresowe krótkoterminowe','A','','Q','');
  322. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('891000000','Fundusze specjalne','A','','Q','');
  323. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('892000000','Wynik finansowy','A','','Q','');
  324. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893000000','Odpisy z zysku netto w ci±gu roku obrotowego','A','','Q','');
  325. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893010000','Podatek dochodowy','A','','Q','');
  326. insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893020000','Inne obowi±zkowe obci±¿enia wyniku finansowego','A','','Q','');
  327. --
  328. insert into tax (chart_id,rate) values ((select id from chart where accno = '223020100'),0.22);
  329. insert into tax (chart_id,rate) values ((select id from chart where accno = '223020200'),0.07);
  330. insert into tax (chart_id,rate) values ((select id from chart where accno = '223020300'),0);
  331. insert into tax (chart_id,rate) values ((select id from chart where accno = '223030100'),0.22);
  332. insert into tax (chart_id,rate) values ((select id from chart where accno = '223030200'),0.07);
  333. insert into tax (chart_id,rate) values ((select id from chart where accno = '223030300'),0);
  334. --
  335. INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '333000000'));
  336. INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '773010000'));
  337. INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '773110000'));
  338. INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '775060000'));
  339. INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '775140000'));
  340. INSERT INTO defaults (setting_key, value) VALUES ('invnumber', '1000');
  341. INSERT INTO defaults (setting_key, value) VALUES ('curr', 'PLN:USD:EUR');
  342. INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
  343. UPDATE defaults SET value = '1000' WHERE setting_key = 'sonumber';
  344. UPDATE defaults SET value = '1000' WHERE setting_key = 'ponumber';
  345. --
  346. commit;