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