- -- Chart of Account for Poland
- -- From: Peter Dabrowski <meritage@mail.com>
- -- Sun, 23 March 2003
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('000000000','Aktywa Trwa�e','H','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001000000','�rodki Trwa�e','A','','A','AP');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001030000','Urz�dzenia techniczne i maszyny','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001040000','�rodki transportu','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001050000','Inne �rodki trwa�e','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002000000','Warto�ci niematerialne i prawne','A','','A','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002010000','Koszty zako�czonych prac rozwojowych','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002020000','Nabyta warto�� firmy','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002080000','Inne warto�ci niematerialne i prawne','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002090000','Zaliczki na warto�ci niematerialne i prawne','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003000000','D�ugoterminowe aktywa finansowe','A','','A','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010000','W jednostkach powi�zanych','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010100','Udzia�y lub akcje','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010200','Inne papiery warto�ciowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010300','Udzielone porzyczki','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003010400','Inne d�ugoterminowe aktywa finansowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020000','W pozosta�ych jednostkach','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020100','Udzia�y lub akcje','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020200','Inne papiery warto�ciowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020300','Udzielone po�yczki','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020400','Inne d�ugoterminowe aktywa finansowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090000','Inne investycje d�ugoterminowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090100','Inne rodzaje d�ugoterminowych aktyw�w finansowych','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004000000','Investycje w nieruchomo�ci i prawa','A','','A','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004010000','Nieruchomo�ci','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('004020000','Warto�ci niematerialne i prawne','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005000000','D�ugoterminowe rozliczenia mi�dzyokresowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005010000','Aktywa z tytu�u odroczonego podatku dochodowego','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005020000','Inne rozliczenia mi�dzyokresowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006000000','Nale�no�ci d�ugoterminowe','A','','A','AR');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006010000','Od jednostek powi�zanych','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006020000','Od pozosta�ych jednostek','A','','A','');
- 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');
- 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','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007030000','Odpisy umorzeniowe urz�dze� technicznych i maszyn','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007040000','Odpisy umorzeniowe �rodk�w transportu','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007050000','Odpisy umorzeniowe ulepsze� obcych �rodk�w trwa�ych','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007090000','Odpisy umorzeniowe innych �rodk�w trwa�ych','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008000000','�rodki trwa�e w budowie','A','','A','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008010000','Inwestycje budowy �rodka trwa�ego','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008020000','Ulepszenia �rodka trwa�ego','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008030000','Nak�ady na budow� �rodka trwa�ego','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008040000','Zaliczki na �rodki trwa�e w budowie','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008050000','Ulepszenia obcych �rodk�w trwa�ych','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009000000','Odpisy aktualizuj�ce d�ugoterminowe aktywa finansowe','A','','A','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009010000','Odpisy aktualizuj�ce udzia�y i akcje w obcych jednostkach','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009020000','Odpisy aktualizuj�ce lokaty','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009030000','Odpisy aktualizuj�ce udzielone porzyczki d�ugoterminowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009090000','Odpisy aktualizuj�ce inne rodzaje d�ugoterminowych aktyw�w finansowych','A','','A','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','�rodki pieni�ne w kasie','A','','A','AR:AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110010000','Kasa krajowych �rodk�w pieni�nych','A','','A','AR_paid:AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110020000','Kasa zagranicznych �rodk�w pieni�nych','A','','A','AR_paid:AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113000000','Rachunki i kredyty bankowe','A','','A','AR:AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113010000','Rachunek bie��cy','A','','A','AR_paid:AP_paid');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113030000','Rachunki kredyt�w bankowych','A','','A','AR_paid:AP_amount:AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113040000','Rachunek �rodk�w walutowych','A','','A','AR_paid:AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114000000','Kr�tkoterminowe aktywa finansowe','A','','A','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010000','Kr�tkoterminowe aktywa finansowe w jednostkach powi�zanych','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010100','Udzia�y lub akcje','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010200','Inne papiery warto�ciowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010300','Udzielone po�yczki','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010400','Inne kr�tkoterminowe aktywa finansowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020000','Kr�tkoterminowe aktywa finansowe w pozosta�ych jednostkach','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020100','Udzia�y lub akcje','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020200','Inne papiery warto�ciowe','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020400','Inne kr�tkoterminowe aktywa finansowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('115000000','Inne �rodki pieni�ne','A','','A','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('116000000','Inne aktywa pieni�ne','A','','A','AR_paid:AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('117000000','Inne inwestycje kr�tkoterminowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('118000000','Kr�tkoterminowe rozliczenia mi�dzyokresowe','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('200000000','Rozrachunki i roszczenia','H','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220000000','Nale�no�ci kr�tkoterminowe','A','','L','AR');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010000','Nale�no�ci od jednostek powi�zanych','A','','L','AR_amount');
- 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');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010200','Inne nale�no�ci','A','','L','AR_amount');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010220','Zobowi�zania z tytu�u rozlicze� VAT','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221010000','Nale�no�ci od pozosta�ych jednostek','A','','L','AR');
- 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');
- 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');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020300','Zaliczki przekazane dostawcom','A','','L','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020400','Nale�no�ci dochodzone na drodze s�dowej','A','','L','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020500','Inne nale�no�ci','A','','L','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222000000','Zobowi�zania kr�tkoterminowe','A','','L','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010000','Zobowi�zania wobec jednostek powiazanych','A','','L','AP_amount');
- 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');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010400','Inne zobowi�zania','A','','L','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020000','Zobowi�zania wobec pozosta�ych jednostek','A','','L','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020100','Kredyty i po�yczki','A','','L','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020300','Inne zobowi�zania finasowe','A','','L','AP_Amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020400','Zobowiazania z tytu�u dostaw i us�ug','A','','L','AP');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020700','Zaliczki otrzmane na dostawy','A','','L','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020800','Zobowi�zania wekslowe','A','','L','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222021000','Zobowi�zania z tytu�u wynagrodze�','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222021100','Inne zobowi�zania','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223000000','Rozrachunki publicznoprawne','A','','L','AP');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223020000','Rozliczenie nale�nego VAT','A','','L','AP');
- 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');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030000','Rozliczenie naliczonego VAT','A','','L','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030100','Rozliczenie naliczonego VAT-22%','A','','L','AP_tax:IC_taxpart:IC_taxservice');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030200','Rozliczenie naliczonego VAT-7%','A','','L','AP_tax:IC_taxpart:IC_taxservice');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030300','Rozliczenie naliczonego VAT-0%','A','','L','AP_tax:IC_taxpart:IC_taxservice');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223040000','Korekty naliczonego VAT','A','','L','AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223050000','Rozrachunki z Urz�dem Celnym','A','','L','AP_paid');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223080000','Rozliczenie znak�w akcyzy','A','','L','AP_paid');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223090000','Rozrachunki z ZUS','A','','L','');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224000000','Rozrachunki z pracownikami','A','','L','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224010000','Rozrachunki z tytu�u wynagrodze�','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224020000','Rozrachunki z tytu�u po�yczek udzielonych pracownikom','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224090000','Inne rozrachunki z pracownikami','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225000000','Zobowi�zania d�ugoterminowe','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225010000','Zobowi�zania wobec jednostek powi�zanych','A','','L','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225010200','Zobowi�zania z tytu�u podzia�u zysku','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020000','Zobowi�zania wobec pozosta�ych jednostek','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020100','Kredyty i po�yczki otrzymane','A','','L','AR_amount:AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020200','Kredyty i po�yczki udzielone','A','','L','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020400','Inne zobowi�zania kredytowe','A','','L','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020500','Inne zobowi�zania','A','','L','');
- 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');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('334020000','Odpisy aktualizuj�ce warto�� towar�w','A','','A','');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440010000','Zu�ycie materia��w i energii','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440010100','Zu�ycie materia��w biurowych','A','','E','AP_amount');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030100','Op�aty i prowizje bankowe','A','','E','AP_amount');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030400','Koncesje','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440040000','Wynagrodzenia za prac�','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441000000','�wiadczenia na rzecz pracownik�w','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('442000000','Amortyzacja','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('443000000','Pozosta�e','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449000000','Rozliczenie koszt�w','A','','E','AP');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449030000','Koszty zgromadzone','A','','E','');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550010000','Rozliczone koszta dzia�alno�ci','A','','E','AP_amount');
- 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');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552030000','Koszty sprzeda�y wyrob�w','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552040000','Podatek akcyzowy','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552050000','Op�aty celne','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553000000','Koszty dzia�alno�ci pomocniczej','A','','E','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553010000','�wiadczenia us�ug transportowych','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555000000','Koszty zarz�du','A','','E','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555010000','Koszty zarz�dzania jednostk�','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('555020000','�wiadczenia us�ug na potrzeby reprezentacji i reklamy','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('558000000','Rozliczenie koszt�w dzia�alno�ci','A','','E','AP_amount');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','P�produkty i produkty w toku','A','','A','IC');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661020000','Wyroby poza jednostk�','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662000000','Odchylenia od cen ewidencyjnych produkt�w','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662010000','Odchylenia od cen evidencyjnych wyrob�w gotowych','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662020000','Odhylenia od cen evidencyjnych p�fabrykat�w','A','','A','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664000000','Rozliczenia mi�dzyokresowe koszt�w','A','','L','AP');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Pozosta�e rozliczenia mi�dzyokresowe','A','','L','AP');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665020000','Bierne rozliczenia przysz�ych okres�w','A','','L','');
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- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Sprzeda� produkt�w','A','','I','AR');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770010000','Sprzeda� produkt�w na kraj','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770020000','Sprzeda� produkt�w na eksport','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770030000','Sprzeda� us�ug na kraj','A','','I','AR_amount:IC_income');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770040000','Sprzeda� us�ug na eksport','A','','I','AR_amount:IC_income');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770100000','Koszty sprzedanych produkt�w','A','','E','AP');
- 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');
- 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');
- 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');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773000000','Sprzeda� towar�w','A','','I','AR');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773010000','Sprzeda� hurtowa towar�w','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773020000','Sprzeda� detaliczna towar�w','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773030000','Sprzeda� wysy�kowa towar�w','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773040000','Prowizja komisowa','A','','I','AR_amount:IC_income');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773100000','Warto�� sprzedanych towar�w w cenach zakupu','A','','E','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773110000','Warto�� sprzedanych towar�w w sprzeda�y hurtowej','A','','E','IC_cogs');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773120000','Warto�� sprzedanych towar�w w sprzeda�y detalicznej','A','','E','IC_cogs');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773140000','Prowizja komisowa','A','','E','AP_amount:IC_expense');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774000000','Sprzeda� materia��w','A','','I','AR');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774010000','Materia�y','A','','I','AP_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774020000','Opakowania','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774030000','Odpady','A','','I','AR_amount:IC_sale');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774100000','Warto�� sprzedanych materia��w','A','','E','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774110000','Warto�� w cenach zakupu sprzedanych materia��w','A','','E','IC_cogs');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774120000','Warto�� w cenach zakupu sprzedanych opakowa�','A','','E','IC_cogs');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774130000','Warto�� w cenach zakupu sprzedanych odpad�w','A','','E','IC_cogs');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775000000','Przychody finansowe','A','','I','AR');
- 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');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775020000','Kwoty nale�ne z tytu�u dywident','A','','I','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775030000','Otrzymane odsetki','A','','I','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775040000','Przychody ze zbycia investycji','A','','I','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775050000','Aktualizacja warto�ci investycji-przychody','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775060000','Dodatnie r�nice kursu walut','A','','I','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775070000','Pozosta�e przychody finansowe','A','','I','AR_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775100000','Koszty finansowe','A','','E','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775110000','Warto�� sprzedanych investycji','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775120000','Odpisy z tytu�u utraty warto�ci investycji-koszty','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775130000','Odsetki zap�acone','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775140000','Ujemne r�nice kursu walut','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775190000','Pozosta�e koszty finansowe','A','','E','AP_amount');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776000000','Pozosta�e przychody operacyjne','A','','I','AR');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776010000','Przychody ze zbycia niefinansowych aktyw�w trwa�ych','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776020000','Otrzymane dotacje','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776030000','Przychody z us�ug socjalnych','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776040000','Przychody ze wzrostu warto�ci niefinansowych aktyw�w trwa�ych','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776090000','Inne pozosta�e przychody operacyjne','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776100000','Pozosta�e koszty operacyjne','A','','E','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776110000','Warto�� sprzedanych niefinansowych aktyw�w trwa�ych','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776120000','Dotacje przekazane','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776130000','Odpisy z tytu�u utraty warto�ci aktyw�w niefinansowych','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776140000','Inne pozosta�e koszty operacyjne','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777000000','Zyski nadzwyczajne','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('777100000','Straty nadzwyczajne','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779000000','Obroty wewn�trzne','A','','I','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779020000','�wiadczenia na rzecz �rodk�w trwa�ych w budowie','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779040000','Koszt niedobor�w produkt�w','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779050000','Koszt zaniechania okre�lonego rodzaju dzia�alno�ci','A','','I','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779100000','Koszt obrot�w wewn�trznych','A','','E','');
- 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','');
- 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','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779130000','Koszt wytworzenia zako�czonych prac rozwojowych','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779140000','Koszt wytworzenia produkt�w uznanych za niedobory','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779150000','Koszt zaniechania okre�lonego rodzaju dzia�alno�ci','A','','E','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('800000000','Kapita�y w�asne i wynik finansowy','H','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880000000','Kapita� podstawowy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880010000','Kapita� zak�adowy','A','','Q','AP');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('881000000','Fundusze wydzielone jednostkom zale�nym','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('882000000','Nale�ne wp�aty na kapita� podstawowy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('883000000','Fundusze wydzielone jednostkom zale�nym','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('884000000','Kapita� zapasowy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('885000000','Kapita� rezerwowy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('886000000','Kapita� z aktualizacji wyceny','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('887000000','Rozliczenia wyniku finansowego','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888000000','Rezerwy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888010000','Rezerwa z tytu�u odroczonego podatku dochodowego','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020000','Rezerwa na �wiadczenia','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020100','Rezerwa d�ugoterminowa na �wiadczenia emerytalne i podobne','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020200','Rezerwa kr�tkoterminowa na �wiadczenia emerytalne i podobne','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090000','Pozosta�e rezerwy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090100','Pozosta�e rezerwy d�ugoterminowe','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090200','Pozosta�e rezerwy kr�tkoterminowe','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890000000','Rozliczenia mi�dzyokresowe','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890010000','Ujemna warto�� firmy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020000','Inne rozliczenia mi�dzyokresowe','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020100','Inne rozliczenia mi�dzyokresowe d�ugoterminowe','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020200','Inne rozliczenia mi�dzyokresowe kr�tkoterminowe','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('891000000','Fundusze specjalne','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('892000000','Wynik finansowy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893000000','Odpisy z zysku netto w ci�gu roku obrotowego','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893010000','Podatek dochodowy','A','','Q','');
- insert into chart (accno,description,charttype,gifi_accno,category,link) values ('893020000','Inne obowi�zkowe obci��enia wyniku finansowego','A','','Q','');
- --
- insert into tax (chart_id,rate) values ((select id from chart where accno = '223020100'),0.22);
- insert into tax (chart_id,rate) values ((select id from chart where accno = '223020200'),0.07);
- insert into tax (chart_id,rate) values ((select id from chart where accno = '223020300'),0);
- insert into tax (chart_id,rate) values ((select id from chart where accno = '223030100'),0.22);
- insert into tax (chart_id,rate) values ((select id from chart where accno = '223030200'),0.07);
- insert into tax (chart_id,rate) values ((select id from chart where accno = '223030300'),0);
- --
- 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';
- --
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