-- 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 Trwa³e','H','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001000000','¦rodki Trwa³e','A','','A','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('001010000','Grunty w³asne i prawa wieczystego u¿ytkowania gruntów','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 trwa³e','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 zakoñczonych prac rozwojowych','A','','A','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('002020000','Nabyta warto¶æ 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','D³ugoterminowe 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','Udzia³y 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 d³ugoterminowe aktywa finansowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020000','W pozosta³ych jednostkach','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003020100','Udzia³y 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 d³ugoterminowe aktywa finansowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090000','Inne investycje d³ugoterminowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('003090100','Inne rodzaje d³ugoterminowych aktywów 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','D³ugoterminowe rozliczenia miêdzyokresowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005010000','Aktywa z tytu³u odroczonego podatku dochodowego','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('005020000','Inne rozliczenia miêdzyokresowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('006000000','Nale¿no¶ci d³ugoterminowe','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 pozosta³ych jednostek','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007000000','Odpisy umorzeniowe ¶rodków trwa³ych oraz warto¶ci niematerialnych i prawnych','A','','A','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007010000','Odpisy umorzeniowe warto¶ci gruntów i prawa wieczystego u¿ytkowania gruntów','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007020000','Odpisy umorzeniowe budynków, lokali i obiektów in¿ynierii l±dowej i wodnej','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007030000','Odpisy umorzeniowe urz±dzeñ technicznych i maszyn','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007040000','Odpisy umorzeniowe ¶rodków transportu','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007050000','Odpisy umorzeniowe ulepszeñ obcych ¶rodków trwa³ych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('007090000','Odpisy umorzeniowe innych ¶rodków trwa³ych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008000000','¦rodki trwa³e w budowie','A','','A','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008010000','Inwestycje budowy ¶rodka trwa³ego','A','','A','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008020000','Ulepszenia ¶rodka trwa³ego','A','','A','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008030000','Nak³ady na budowê ¶rodka trwa³ego','A','','A','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008040000','Zaliczki na ¶rodki trwa³e w budowie','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('008050000','Ulepszenia obcych ¶rodków trwa³ych','A','','A','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009000000','Odpisy aktualizuj±ce d³ugoterminowe aktywa finansowe','A','','A','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009010000','Odpisy aktualizuj±ce udzia³y 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 d³ugoterminowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('009090000','Odpisy aktualizuj±ce inne rodzaje d³ugoterminowych aktywów finansowych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('100000000','¦rodki pieniê¿ne, rachunki bankowe oraz inne krótkoterminowe aktywa finansowe','H','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110000000','¦rodki pieniê¿ne w kasie','A','','A','AR:AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110010000','Kasa krajowych ¶rodków pieniê¿nych','A','','A','AR_paid:AP_paid');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('110020000','Kasa zagranicznych ¶rodków pieniê¿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 ¶rodków wyodrêbnionych i zablokowanych','A','','A','AR_paid:AP_paid');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113030000','Rachunki kredytów bankowych','A','','A','AR_paid:AP_amount:AP_paid');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('113040000','Rachunek ¶rodków walutowych','A','','A','AR_paid:AP_paid');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114000000','Krótkoterminowe aktywa finansowe','A','','A','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010000','Krótkoterminowe aktywa finansowe w jednostkach powi±zanych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114010100','Udzia³y 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 krótkoterminowe aktywa finansowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020000','Krótkoterminowe aktywa finansowe w pozosta³ych jednostkach','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('114020100','Udzia³y 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 krótkoterminowe aktywa finansowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('115000000','Inne ¶rodki pieniê¿ne','A','','A','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('116000000','Inne aktywa pieniê¿ne','A','','A','AR_paid:AP_paid');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('117000000','Inne inwestycje krótkoterminowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('118000000','Krótkoterminowe rozliczenia miêdzyokresowe','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 krótkoterminowe','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 tytu³u dostaw i us³ug','A','','L','AR_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010110','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty do 12 miesiêcy','A','','L','AR_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010120','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty powy¿ej 12 miesiêcy','A','','L','AR_amount');
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 tytu³u pokrycia kosztów ogólnego zarz±du','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('220010220','Zobowi±zania z tytu³u rozliczeñ VAT','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221010000','Nale¿no¶ci od pozosta³ych jednostek','A','','L','AR');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020100','Nale¿no¶ci z tytu³u dostaw i us³ug','A','','L','AR');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020110','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty do 12 miesiêcy','A','','L','AR_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020120','Nale¿no¶ci z tytu³u dostaw i us³ug, o okresie sp³aty powy¿ej 12 miesiêcy','A','','L','AR_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('221020200','Nale¿no¶ci z tytu³u podatków, dotacji, ce³, ubezpieczeñ spo³ecznych i zdrowotnych oraz innych ¶wiadczeñ','A','','L','AR_amount');
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 krótkoterminowe','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 tytu³u dostaw i us³ug','A','','L','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010200','Zobowi±zania o okresie wymagalno¶ci do 12 miesiêcy','A','','L','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222010300','Zobowi±zania o okresie wymagalno¶ci powy¿ej 12 miesiêcy','A','','L','AP_amount');
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 pozosta³ych 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 tytu³u emisji d³u¿nych papierów 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 tytu³u dostaw i us³ug','A','','L','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020500','Zobowi±zania o okresie wymagalno¶ci do 12 miesiêcy ','A','','L','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222020600','Zobowi±zania o okresie wymagalno¶ci powy¿ej 12 miesiêy','A','','L','AP_amount');
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 tytu³u podatków, ce³, ubezpieczeñ i innych ¶wiadczeñ','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('222021000','Zobowi±zania z tytu³u wynagrodzeñ','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 urzêdem skarbowym z tytu³u 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:CT_tax');
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:CT_tax');
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:CT_tax');
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:CT_tax');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030200','Rozliczenie naliczonego VAT-7%','A','','L','AP_tax:IC_taxpart:IC_taxservice:CT_tax');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223030300','Rozliczenie naliczonego VAT-0%','A','','L','AP_tax:IC_taxpart:IC_taxservice:CT_tax');
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 Urzêdem Celnym','A','','L','AP_paid');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223060000','Rozrachunki z Urzêdem Skarbowym z tytu³u znaków akcyzy','A','','L','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223070000','Rozrachunki z Urzêdem Skarbowym z tytu³u podatku akcyzowego','A','','L','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('223080000','Rozliczenie znaków 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 Urzêdem Skarbowym z tytu³u podatku dochodowego od osób 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 tytu³u wynagrodzeñ','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('224020000','Rozrachunki z tytu³u 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 d³ugoterminowe','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 tytu³u wyodrêbnienia sk³adników maj±tkowych','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225010200','Zobowi±zania z tytu³u podzia³u zysku','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225020000','Zobowi±zania wobec pozosta³ych 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 tytu³u emisji d³u¿nych papierów 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 tytu³u wp³at na kapita³ zak³adowy','A','','L','AR_amount:APamount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225040000','Rozrachunki z tytu³u wk³adów niepieniê¿nych na kapita³ zak³adowy','A','','L','AR_amount:AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('225050000','Rozrachunki z tytu³u podwy¿szenia kapita³u ze ¶rodków w³asnych spó³ki','A','','L','');
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insert into chart (accno,description,charttype,gifi_accno,category,link) values ('229000000','Odpisy aktualizuj±ce rozrachunki','A','','L','');
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insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330050000','Koszty zakupu zawarte w fakturach dostawców','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330060000','Op³aty manipulacyjne policzone przez Urz±d Celny','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330070000','Niedobory, szkody i nadwy¿ki w transporcie','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330080000','Znaki akcyzy wed³ug dokumentu SAD','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('330090000','Reklamacje faktur dostawców','A','','A','');
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insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331020000','Materia³y w magazynach obcych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('331030000','Materia³y w przerobie','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333000000','Towary','A','','A','IC');
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insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333020000','Towary w magazynach obcych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('333030000','Towary w detalu','A','','A','');
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insert into chart (accno,description,charttype,gifi_accno,category,link) values ('334010000','Odpisy aktualizuj±ce warto¶æ materia³ów','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('334020000','Odpisy aktualizuj±ce warto¶æ towarów','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('400000000','Koszty wed³ug rodzajów i ich rozliczeñ','H','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440000000','Koszty wed³ug rodzajów','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440010000','Zu¿ycie materia³ów i energii','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440010100','Zu¿ycie materia³ów biurowych','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020000','Us³ugi obce','A','','E','AP_amount:IC_expense');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020100','Us³ugi celne','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020200','Us³ugi telekomunikacyjne','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020300','Us³ugi pocztowe','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020400','Us³ugi kurierskie i transportowe','A','','E','AP_amount:IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020500','Analizy sanitarne','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440020600','Us³ugi graficzne i drukarskie','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030000','Podatki i op³aty','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030100','Op³aty i prowizje bankowe','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030200','Op³aty s±dowe, prawnicze i notarialne','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('440030300','Op³aty skarbowe','A','','E','AP_amount');
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 pracê','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('441000000','¦wiadczenia na rzecz pracowników','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','Pozosta³e','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449000000','Rozliczenie kosztów','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449010000','Nie podlegaj±ce rozliczeniu w czasie','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449020000','Przypadaj±ce na przysz³e okresy','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449030000','Koszty zgromadzone','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('449040000','Koszty nie wliczane do warto¶ci sprzeda¿y','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('500000000','Koszty wed³ug typów dzia³alno¶ci i ich rozliczenie','H','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550000000','Koszty dzia³alno¶ci podstawowej-produkcyjnej','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550010000','Rozliczone koszta dzia³alno¶ci','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550020000','Koszty nie zakoñczonych d³ugotrwa³ych us³ug','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550030000','Straty zwi±zane z wykonaniem d³ugotrwa³ych us³ug','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552000000','Koszty dzia³alno¶ci podstawowej-handlowej','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552010000','Koszty utrzymania punktów sprzeda¼y detalicznej','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('550200000','Koszty utrzymania hurtowni','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('552030000','Koszty sprzeda¿y wyrobów','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','Op³aty celne','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553000000','Koszty dzia³alno¶ci pomocniczej','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('553010000','¦wiadczenia us³ug 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 us³ug na potrzeby reprezentacji i reklamy','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('558000000','Rozliczenie kosztów dzia³alno¶ci','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('600000000','Produkty i rozliczenia miêdzyokresowe','H','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('660000000','Pó³produkty i produkty w toku','A','','A','IC');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661000000','Produkty gotowe','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('661010000','Wyroby gotowe','A','','A','');
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 produktów','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662010000','Odchylenia od cen evidencyjnych wyrobów gotowych','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('662020000','Odhylenia od cen evidencyjnych pó³fabrykatów','A','','A','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664000000','Rozliczenia miêdzyokresowe kosztów','A','','L','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664010000','Czynne rozliczenia miêdzyokresowe kosztów','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('664020000','Bierne rozliczenia miêdzyokresowe kosztów','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665000000','Pozosta³e rozliczenia miêdzyokresowe','A','','L','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665010000','Czynne rozliczenia przysz³ych okresów','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('665020000','Bierne rozliczenia przysz³ych okresów','A','','L','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('700000000','Przychody i koszty zwi±zane z ich osi±gniêciem','H','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770000000','Sprzeda¿ produktów','A','','I','AR');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770010000','Sprzeda¿ produktów na kraj','A','','I','AR_amount:IC_sale');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770020000','Sprzeda¿ produktów na eksport','A','','I','AR_amount:IC_sale');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770030000','Sprzeda¿ us³ug na kraj','A','','I','AR_amount:IC_income');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770040000','Sprzeda¿ us³ug na eksport','A','','I','AR_amount:IC_income');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770100000','Koszty sprzedanych produktów','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770110000','Koszt w³asny sprzeda¿y produktów na kraj','A','','E','IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770120000','Koszt w³asny sprzeda¿y produktów na eksport','A','','E','IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770130000','Koszt w³asny sprzeda¿y us³ug na kraj','A','','E','IC_expense');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('770140000','Koszt w³asny sprzeda¿y us³ug na export','A','','E','IC_expense');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773000000','Sprzeda¿ towarów','A','','I','AR');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773010000','Sprzeda¿ hurtowa towarów','A','','I','AR_amount:IC_sale');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773020000','Sprzeda¿ detaliczna towarów','A','','I','AR_amount:IC_sale');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773030000','Sprzeda¿ wysy³kowa towarów','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¶æ sprzedanych towarów w cenach zakupu','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773110000','Warto¶æ sprzedanych towarów w sprzeda¿y hurtowej','A','','E','IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773120000','Warto¶æ sprzedanych towarów w sprzeda¿y detalicznej','A','','E','IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('773130000','Warto¶æ sprzedanych towarów w sprzeda¿y wysy³kowej','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¿ materia³ów','A','','I','AR');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774010000','Materia³y','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¶æ sprzedanych materia³ów','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774110000','Warto¶æ w cenach zakupu sprzedanych materia³ów','A','','E','IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774120000','Warto¶æ w cenach zakupu sprzedanych opakowañ','A','','E','IC_cogs');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('774130000','Warto¶æ w cenach zakupu sprzedanych odpadów','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 aktywów finansowych','A','','I','AR_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775020000','Kwoty nale¿ne z tytu³u 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 ró¿nice kursu walut','A','','I','AR_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775070000','Pozosta³e 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¶æ sprzedanych investycji','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775120000','Odpisy z tytu³u utraty warto¶ci investycji-koszty','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775130000','Odsetki zap³acone','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775140000','Ujemne ró¿nice kursu walut','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('775190000','Pozosta³e koszty finansowe','A','','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776000000','Pozosta³e przychody operacyjne','A','','I','AR');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776010000','Przychody ze zbycia niefinansowych aktywów trwa³ych','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 us³ug socjalnych','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776040000','Przychody ze wzrostu warto¶ci niefinansowych aktywów trwa³ych','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776090000','Inne pozosta³e przychody operacyjne','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776100000','Pozosta³e koszty operacyjne','A','','E','AP');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776110000','Warto¶æ sprzedanych niefinansowych aktywów trwa³ych','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 tytu³u utraty warto¶ci aktywów niefinansowych','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('776140000','Inne pozosta³e 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 wewnêtrzne','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779010000','Koszt wyrobów w³asnej produkcji wydanych do w³asnych sklepów','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779020000','¦wiadczenia na rzecz ¶rodków trwa³ych w budowie','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779040000','Koszt niedoborów produktów','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779050000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','I','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779100000','Koszt obrotów wewnêtrznych','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779110000','Koszt wytworzenia wyrobów gotowych wydanych do w³asnych sklepów','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779120000','Koszt wytworzenia ¶wiadczeñ na rzecz ¶rodków trwa³ych w budowie','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779130000','Koszt wytworzenia zakoñczonych prac rozwojowych','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779140000','Koszt wytworzenia produktów uznanych za niedobory','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('779150000','Koszt zaniechania okre¶lonego rodzaju dzia³alno¶ci','A','','E','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('800000000','Kapita³y w³asne i wynik finansowy','H','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880000000','Kapita³ podstawowy','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('880010000','Kapita³ zak³adowy','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 wp³aty na kapita³ 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','Kapita³ zapasowy','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('885000000','Kapita³ rezerwowy','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('886000000','Kapita³ 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 tytu³u 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 d³ugoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('888020200','Rezerwa krótkoterminowa na ¶wiadczenia emerytalne i podobne','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090000','Pozosta³e rezerwy','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090100','Pozosta³e rezerwy d³ugoterminowe','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('889090200','Pozosta³e rezerwy krótkoterminowe','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890000000','Rozliczenia miêdzyokresowe','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890010000','Ujemna warto¶æ firmy','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020000','Inne rozliczenia miêdzyokresowe','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020100','Inne rozliczenia miêdzyokresowe d³ugoterminowe','A','','Q','');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('890020200','Inne rozliczenia miêdzyokresowe krótkoterminowe','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';
--


