-- Copyright (C) 2001-2004 Rodolphe Quiedeville -- Copyright (C) 2003 Jean-Louis Bergamo -- Copyright (C) 2004-2009 Laurent Destailleur -- Copyright (C) 2004 Benoit Mortier -- Copyright (C) 2004 Guillaume Delecourt -- Copyright (C) 2005-2009 Regis Houssin -- Copyright (C) 2007 Patrick Raguin -- Copyright (C) 2011-2017 Alexandre Spangaro -- -- This program is free software; you can redistribute it and/or modify -- it under the terms of the GNU General Public License as published by -- the Free Software Foundation; either version 3 of the License, or -- (at your option) any later version. -- -- This program is distributed in the hope that it will be useful, -- but WITHOUT ANY WARRANTY; without even the implied warranty of -- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the -- GNU General Public License for more details. -- -- You should have received a copy of the GNU General Public License -- along with this program. If not, see . -- -- -- -- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors -- de l'install et tous les sigles '--' sont supprimés. -- -- Descriptif des plans comptables ES PCG08-PYME -- ID 4000 - 4784 -- ADD 400000 to rowid # Do no remove this comment -- INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4001,'PCG08-PYME','CAPIT', '1', '0', 'Financiación básica', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4002,'PCG08-PYME','ACTIVO', '2', '0', 'Activo no corriente', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4003,'PCG08-PYME','EXISTENCIAS', '3', '0', 'Existencias', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4004,'PCG08-PYME','ACREEDORES_DEUDORES', '4', '0', 'Acreedores y deudores por operaciones comerciales', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4005,'PCG08-PYME','FINAN', '5', '0', 'Cuentas financieras', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4006,'PCG08-PYME','EXPENSE', '6', '0', 'Compras y gastos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4007,'PCG08-PYME','INCOME', '7', '0', 'Ventas e ingresos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4008, 'PCG08-PYME','CAPIT', '10', '4001', 'CAPITAL', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4009, 'PCG08-PYME','CAPIT', '100', '4008', 'Capital social', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4010, 'PCG08-PYME','CAPIT', '101', '4008', 'Fondo social', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4011, 'PCG08-PYME','CAPIT', '102', '4008', 'Capital', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4012, 'PCG08-PYME','CAPIT', '103', '4008', 'Socios por desembolsos no exigidos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4013, 'PCG08-PYME','CAPIT', '1030', '4012', 'Socios por desembolsos no exigidos capital social', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4014, 'PCG08-PYME','CAPIT', '1034', '4012', 'Socios por desembolsos no exigidos capital pendiente de inscripción', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4015, 'PCG08-PYME','CAPIT', '104', '4008', 'Socios por aportaciones no dineradas pendientes', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4016, 'PCG08-PYME','CAPIT', '1040', '4015', 'Socios por aportaciones no dineradas pendientes capital social', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4017, 'PCG08-PYME','CAPIT', '1044', '4015', 'Socios por aportaciones no dineradas pendientes capital pendiente de inscripción', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4018, 'PCG08-PYME','CAPIT', '108', '4008', 'Acciones o participaciones propias en situaciones especiales', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4019, 'PCG08-PYME','CAPIT', '109', '4008', 'Acciones o participaciones propias para reducción de capital', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4020, 'PCG08-PYME','CAPIT', '11', '4001', 'Reservas y otros instrumentos de patrimonio', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4021, 'PCG08-PYME','CAPIT', '110', '4020', 'Prima de emisión o asunción', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4022, 'PCG08-PYME','CAPIT', '111', '4020', 'Otros instrumentos de patrimonio neto', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4023, 'PCG08-PYME','CAPIT', '1110', '4022', 'Patrimonio neto por emisión de instrumentos financieros compuestos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4024, 'PCG08-PYME','CAPIT', '1111', '4022', 'Resto de instrumentos de patrimoio neto', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4025, 'PCG08-PYME','CAPIT', '112', '4020', 'Reserva legal', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4026, 'PCG08-PYME','CAPIT', '113', '4020', 'Reservas voluntarias', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4027, 'PCG08-PYME','CAPIT', '114', '4020', 'Reservas especiales', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4028, 'PCG08-PYME','CAPIT', '1140', '4027', 'Reservas para acciones o participaciones de la sociedad dominante', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4029, 'PCG08-PYME','CAPIT', '1141', '4027', 'Reservas estatutarias', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4030, 'PCG08-PYME','CAPIT', '1142', '4027', 'Reservas por capital amortizado', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4031, 'PCG08-PYME','CAPIT', '1143', '4027', 'Reservas por fondo de comercio', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4032, 'PCG08-PYME','CAPIT', '1144', '4028', 'Reservas por acciones propias aceptadas en garantía', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4033, 'PCG08-PYME','CAPIT', '115', '4020', 'Reservas por pérdidas y ganancias actuariales y otros ajustes', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4034, 'PCG08-PYME','CAPIT', '118', '4020', 'Aportaciones de socios o propietarios', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4035, 'PCG08-PYME','CAPIT', '119', '4020', 'Diferencias por ajuste del capital a euros', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4036, 'PCG08-PYME','CAPIT', '12', '4001', 'Resultados pendientes de aplicación', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4037, 'PCG08-PYME','CAPIT', '120', '4036', 'Remanente', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4038, 'PCG08-PYME','CAPIT', '121', '4036', 'Resultados negativos de ejercicios anteriores', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4039, 'PCG08-PYME','CAPIT', '129', '4036', 'Resultado del ejercicio', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4040, 'PCG08-PYME','CAPIT', '13', '4001', 'Subvenciones, donaciones y ajustes por cambio de valor', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4041, 'PCG08-PYME','CAPIT', '130', '4040', 'Subvenciones oficiales de capital', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4042, 'PCG08-PYME','CAPIT', '131', '4040', 'Donaciones y legados de capital', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4043, 'PCG08-PYME','CAPIT', '132', '4040', 'Otras subvenciones, donaciones y legados', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4044, 'PCG08-PYME','CAPIT', '133', '4040', 'Ajustes por valoración en activos financieros disponibles para la venta', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4045, 'PCG08-PYME','CAPIT', '134', '4040', 'Operaciones de cobertura', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4046, 'PCG08-PYME','CAPIT', '1340', '4045', 'Cobertura de flujos de efectivo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4047, 'PCG08-PYME','CAPIT', '1341', '4045', 'Cobertura de una inversión neta en un negocio extranjero', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4048, 'PCG08-PYME','CAPIT', '135', '4040', 'Diferencias de conversión', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4049, 'PCG08-PYME','CAPIT', '136', '4040', 'Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4050, 'PCG08-PYME','CAPIT', '137', '4040', 'Ingresos fiscales a distribuir en varios ejercicios', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4051, 'PCG08-PYME','CAPIT', '1370', '4050', 'Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4052, 'PCG08-PYME','CAPIT', '1371', '4050', 'Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4053, 'PCG08-PYME','CAPIT', '14', '4001', 'Provisiones', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4054, 'PCG08-PYME','CAPIT', '141', '4053', 'Provisión para impuestos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4055, 'PCG08-PYME','CAPIT', '142', '4053', 'Provisión para otras responsabilidades', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4056, 'PCG08-PYME','CAPIT', '143', '4053', 'Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4057, 'PCG08-PYME','CAPIT', '145', '4053', 'Provisión para actuaciones medioambientales', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4058, 'PCG08-PYME','CAPIT', '15', '4001', 'Deudas a largo plazo con características especiales', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4059, 'PCG08-PYME','CAPIT', '150', '4058', 'Acciones o participaciones a largo plazo consideradas como pasivos financieros', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4060, 'PCG08-PYME','CAPIT', '153', '4058', 'Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4061, 'PCG08-PYME','CAPIT', '1533', '4060', 'Desembolsos no exigidos empresas del grupo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4062, 'PCG08-PYME','CAPIT', '1534', '4060', 'Desembolsos no exigidos empresas asociadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4063, 'PCG08-PYME','CAPIT', '1535', '4060', 'Desembolsos no exigidos otras partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4064, 'PCG08-PYME','CAPIT', '1536', '4060', 'Otros desembolsos no exigidos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4065, 'PCG08-PYME','CAPIT', '154', '4058', 'Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4066, 'PCG08-PYME','CAPIT', '1543', '4065', 'Aportaciones no dinerarias pendientes empresas del grupo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4067, 'PCG08-PYME','CAPIT', '1544', '4065', 'Aportaciones no dinerarias pendientes empresas asociadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4068, 'PCG08-PYME','CAPIT', '1545', '4065', 'Aportaciones no dinerarias pendientes otras partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4069, 'PCG08-PYME','CAPIT', '1546', '4065', 'Otras aportaciones no dinerarias pendientes', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4070, 'PCG08-PYME','CAPIT', '16', '4001', 'Deudas a largo plazo con partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4071, 'PCG08-PYME','CAPIT', '160', '4070', 'Deudas a largo plazo con entidades de crédito vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4072, 'PCG08-PYME','CAPIT', '1603', '4071', 'Deudas a largo plazo con entidades de crédito empresas del grupo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4073, 'PCG08-PYME','CAPIT', '1604', '4071', 'Deudas a largo plazo con entidades de crédito empresas asociadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4074, 'PCG08-PYME','CAPIT', '1605', '4071', 'Deudas a largo plazo con otras entidades de crédito vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4075, 'PCG08-PYME','CAPIT', '161', '4070', 'Proveedores de inmovilizado a largo plazo partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4076, 'PCG08-PYME','CAPIT', '1613', '4075', 'Proveedores de inmovilizado a largo plazo empresas del grupo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4077, 'PCG08-PYME','CAPIT', '1614', '4075', 'Proveedores de inmovilizado a largo plazo empresas asociadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4078, 'PCG08-PYME','CAPIT', '1615', '4075', 'Proveedores de inmovilizado a largo plazo otras partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4079, 'PCG08-PYME','CAPIT', '162', '4070', 'Acreedores por arrendamiento financiero a largo plazo partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4080, 'PCG08-PYME','CAPIT', '1623', '4079', 'Acreedores por arrendamiento financiero a largo plazo empresas del grupo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4081, 'PCG08-PYME','CAPIT', '1624', '4080', 'Acreedores por arrendamiento financiero a largo plazo empresas asociadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4082, 'PCG08-PYME','CAPIT', '1625', '4080', 'Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4083, 'PCG08-PYME','CAPIT', '163', '4070', 'Otras deudas a largo plazo con partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4084, 'PCG08-PYME','CAPIT', '1633', '4083', 'Otras deudas a largo plazo empresas del grupo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4085, 'PCG08-PYME','CAPIT', '1634', '4083', 'Otras deudas a largo plazo empresas asociadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4086, 'PCG08-PYME','CAPIT', '1635', '4083', 'Otras deudas a largo plazo otras partes vinculadas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4087, 'PCG08-PYME','CAPIT', '17', '4001', 'Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4088, 'PCG08-PYME','CAPIT', '170', '4087', 'Deudas a largo plazo con entidades de crédito', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4089, 'PCG08-PYME','CAPIT', '171', '4087', 'Deudas a largo plazo', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4090, 'PCG08-PYME','CAPIT', '172', '4087', 'Deudas a largo plazo transformables en suvbenciones donaciones y legados', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4091, 'PCG08-PYME','CAPIT', '173', '4087', 'Proveedores de inmovilizado a largo plazo', 1); 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INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4321, 'PCG08-PYME','ACREEDORES_DEUDORES', '465', '4319', 'Renumeraciones pendientes de pago', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4322, 'PCG08-PYME','ACREEDORES_DEUDORES', '47', '4004', 'Administraciones Públicas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4323, 'PCG08-PYME','ACREEDORES_DEUDORES', '470', '4322', 'Hacienda Pública deudora por diversos conceptos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4324, 'PCG08-PYME','ACREEDORES_DEUDORES', '4700', '4323', 'Hacienda Pública deudora por IVA', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4325, 'PCG08-PYME','ACREEDORES_DEUDORES', '4708', '4323', 'Hacienda Pública deudora por subvenciones concedidas', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4326, 'PCG08-PYME','ACREEDORES_DEUDORES', '4709', '4323', 'Hacienda Pública deudora por devolución de impuestos', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4327, 'PCG08-PYME','ACREEDORES_DEUDORES', '471', '4322', 'Organismos de la Seguridad Social deudores', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4328, 'PCG08-PYME','ACREEDORES_DEUDORES', '472', '4322', 'Hacienda Pública IVA soportado', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4329, 'PCG08-PYME','ACREEDORES_DEUDORES', '473', '4322', 'Hacienda Pública retenciones y pagos a cuenta', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4330, 'PCG08-PYME','ACREEDORES_DEUDORES', '474', '4322', 'Activos por impuesto diferido', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4331, 'PCG08-PYME','ACREEDORES_DEUDORES', '4740', '4330', 'Activos por diferencias temporarias deducibles', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4332, 'PCG08-PYME','ACREEDORES_DEUDORES', '4742', '4330', 'Derechos por deducciones y bonificaciones pendientes de aplicar', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4333, 'PCG08-PYME','ACREEDORES_DEUDORES', '4745', '4330', 'Crédito por pérdidasa compensar del ejercicio', 1); 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