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llx_accounting_account_es.sql

llx_accounting_account_es.sql 190 KB
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  1. -- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
    2. 

  2. -- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
    3. 

  3. -- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
    4. 

  4. -- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
    5. 

  5. -- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
    6. 

  6. -- Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@inodbox.com>
    7. 

  7. -- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
    8. 

  8. -- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@open-dsi.fr>
    9. 

  9. --
    10. 

  10. -- This program is free software; you can redistribute it and/or modify
    11. 

  11. -- it under the terms of the GNU General Public License as published by
    12. 

  12. -- the Free Software Foundation; either version 3 of the License, or
    13. 

  13. -- (at your option) any later version.
    14. 

  14. --
    15. 

  15. -- This program is distributed in the hope that it will be useful,
    16. 

  16. -- but WITHOUT ANY WARRANTY; without even the implied warranty of
    17. 

  17. -- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
    18. 

  18. -- GNU General Public License for more details.
    19. 

  19. --
    20. 

  20. -- You should have received a copy of the GNU General Public License
    21. 

  21. -- along with this program. If not, see <https://www.gnu.org/licenses/>.
    22. 

  22. --
    23. 

  23. --
    24. 

  24. 

  25. --
    26. 

  26. -- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
    27. 

  27. -- de l'install et tous les sigles '--' sont supprimés.
    28. 

  28. --
    29. 

  29. 

  30. -- Descriptif des plans comptables ES PCG08-PYME
    31. 

  31. -- ID 4000 - 4784
    32. 

  32. -- ADD 400000 to rowid # Do no remove this comment --
    33. 

  33. 

  34. 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);
    35. 

  35. 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);
    36. 

  36. 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);
    37. 

  37. 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);
    38. 

  38. 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);
    39. 

  39. 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);
    40. 

  40. 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);
    41. 

  41. 

  42. 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);
    43. 

  43. 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);
    44. 

  44. 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);
    45. 

  45. 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);
    46. 

  46. 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);
    47. 

  47. 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);
    48. 

  48. 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);
    49. 

  49. 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);
    50. 

  50. 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);
    51. 

  51. 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);
    52. 

  52. 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);
    53. 

  53. 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);
    54. 

  54. 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);
    55. 

  55. 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);
    56. 

  56. 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);
    57. 

  57. 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);
    58. 

  58. 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);
    59. 

  59. 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);
    60. 

  60. 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);
    61. 

  61. 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);
    62. 

  62. 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);
    63. 

  63. 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);
    64. 

  64. 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);
    65. 

  65. 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);
    66. 

  66. 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);
    67. 

  67. 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);
    68. 

  68. 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);
    69. 

  69. 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);
    70. 

  70. 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);
    71. 

  71. 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);
    72. 

  72. 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);
    73. 

  73. 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);
    74. 

  74. 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);
    75. 

  75. 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);
    76. 

  76. 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);
    77. 

  77. 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);
    78. 

  78. 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);
    79. 

  79. 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);
    80. 

  80. 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);
    81. 

  81. 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);
    82. 

  82. 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);
    83. 

  83. 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);
    84. 

  84. 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);
    85. 

  85. 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);
    86. 

  86. 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);
    87. 

  87. 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);
    88. 

  88. 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);
    89. 

  89. 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);
    90. 

  90. 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);
    91. 

  91. 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);
    92. 

  92. 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);
    93. 

  93. 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);
    94. 

  94. 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);
    95. 

  95. 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);
    96. 

  96. 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);
    97. 

  97. 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);
    98. 

  98. 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);
    99. 

  99. 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);
    100. 

  100. 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);
    101. 

  101. 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);
    102. 

  102. 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);
    103. 

  103. 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);
    104. 

  104. 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);
    105. 

  105. 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);
    106. 

  106. 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);
    107. 

  107. 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);
    108. 

  108. 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);
    109. 

  109. 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);
    110. 

  110. 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);
    111. 

  111. 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);
    112. 

  112. 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);
    113. 

  113. 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);
    114. 

  114. 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);
    115. 

  115. 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);
    116. 

  116. 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);
    117. 

  117. 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);
    118. 

  118. 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);
    119. 

  119. 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);
    120. 

  120. 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);
    121. 

  121. 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);
    122. 

  122. 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);
    123. 

  123. 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);
    124. 

  124. 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);
    125. 

  125. 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);
    126. 

  126. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4092, 'PCG08-PYME','CAPIT', '174', '4087', 'Acreedores por arrendamiento financiero a largo plazo', 1);
    127. 

  127. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4093, 'PCG08-PYME','CAPIT', '175', '4087', 'Efectos a pagar a largo plazo', 1);
    128. 

  128. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4094, 'PCG08-PYME','CAPIT', '176', '4087', 'Pasivos por derivados financieros a largo plazo', 1);
    129. 

  129. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4095, 'PCG08-PYME','CAPIT', '177', '4087', 'Obligaciones y bonos', 1);
    130. 

  130. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4096, 'PCG08-PYME','CAPIT', '179', '4087', 'Deudas representadas en otros valores negociables', 1);
    131. 

  131. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4097, 'PCG08-PYME','CAPIT', '18', '4001', 'Pasivos por fianzas garantias y otros conceptos a largo plazo', 1);
    132. 

  132. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4098, 'PCG08-PYME','CAPIT', '180', '4097', 'Fianzas recibidas a largo plazo', 1);
    133. 

  133. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4099, 'PCG08-PYME','CAPIT', '181', '4097', 'Anticipos recibidos por ventas o prestaciones de servicios a largo plazo', 1);
    134. 

  134. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4100, 'PCG08-PYME','CAPIT', '185', '4097', 'Depositos recibidos a largo plazo', 1);
    135. 

  135. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4101, 'PCG08-PYME','CAPIT', '19', '4001', 'Situaciones transitorias de financiación', 1);
    136. 

  136. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4102, 'PCG08-PYME','CAPIT', '190', '4101', 'Acciones o participaciones emitidas', 1);
    137. 

  137. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4103, 'PCG08-PYME','CAPIT', '192', '4101', 'Suscriptores de acciones', 1);
    138. 

  138. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4104, 'PCG08-PYME','CAPIT', '194', '4101', 'Capital emitido pendiente de inscripción', 1);
    139. 

  139. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4105, 'PCG08-PYME','CAPIT', '195', '4101', 'Acciones o participaciones emitidas consideradas como pasivos financieros', 1);
    140. 

  140. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4106, 'PCG08-PYME','CAPIT', '197', '4101', 'Suscriptores de acciones consideradas como pasivos financieros', 1);
    141. 

  141. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4107, 'PCG08-PYME','CAPIT', '199', '4101', 'Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción', 1);
    142. 

  142. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4108, 'PCG08-PYME','ACTIVO', '20', '4002', 'Inmovilizaciones intangibles', 1);
    143. 

  143. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4109, 'PCG08-PYME','ACTIVO', '200', '4108', 'Investigación', 1);
    144. 

  144. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4110, 'PCG08-PYME','ACTIVO', '201', '4108', 'Desarrollo', 1);
    145. 

  145. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4111, 'PCG08-PYME','ACTIVO', '202', '4108', 'Concesiones administrativas', 1);
    146. 

  146. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4112, 'PCG08-PYME','ACTIVO', '203', '4108', 'Propiedad industrial', 1);
    147. 

  147. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4113, 'PCG08-PYME','ACTIVO', '205', '4108', 'Derechos de transpaso', 1);
    148. 

  148. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4114, 'PCG08-PYME','ACTIVO', '206', '4108', 'Aplicaciones informáticas', 1);
    149. 

  149. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4115, 'PCG08-PYME','ACTIVO', '209', '4108', 'Anticipos para inmovilizaciones intangibles', 1);
    150. 

  150. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4116, 'PCG08-PYME','ACTIVO', '21', '4002', 'Inmovilizaciones materiales', 1);
    151. 

  151. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4117, 'PCG08-PYME','ACTIVO', '210', '4116', 'Terrenos y bienes naturales', 1);
    152. 

  152. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4118, 'PCG08-PYME','ACTIVO', '211', '4116', 'Construcciones', 1);
    153. 

  153. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4119, 'PCG08-PYME','ACTIVO', '212', '4116', 'Instalaciones técnicas', 1);
    154. 

  154. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4120, 'PCG08-PYME','ACTIVO', '213', '4116', 'Maquinaria', 1);
    155. 

  155. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4121, 'PCG08-PYME','ACTIVO', '214', '4116', 'Utillaje', 1);
    156. 

  156. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4122, 'PCG08-PYME','ACTIVO', '215', '4116', 'Otras instalaciones', 1);
    157. 

  157. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4123, 'PCG08-PYME','ACTIVO', '216', '4116', 'Mobiliario', 1);
    158. 

  158. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4124, 'PCG08-PYME','ACTIVO', '217', '4116', 'Equipos para procesos de información', 1);
    159. 

  159. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4125, 'PCG08-PYME','ACTIVO', '218', '4116', 'Elementos de transporte', 1);
    160. 

  160. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4126, 'PCG08-PYME','ACTIVO', '219', '4116', 'Otro inmovilizado material', 1);
    161. 

  161. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4127, 'PCG08-PYME','ACTIVO', '22', '4002', 'Inversiones inmobiliarias', 1);
    162. 

  162. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4128, 'PCG08-PYME','ACTIVO', '220', '4127', 'Inversiones en terreons y bienes naturales', 1);
    163. 

  163. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4129, 'PCG08-PYME','ACTIVO', '221', '4127', 'Inversiones en construcciones', 1);
    164. 

  164. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4130, 'PCG08-PYME','ACTIVO', '23', '4002', 'Inmovilizaciones materiales en curso', 1);
    165. 

  165. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4131, 'PCG08-PYME','ACTIVO', '230', '4130', 'Adaptación de terrenos y bienes naturales', 1);
    166. 

  166. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4132, 'PCG08-PYME','ACTIVO', '231', '4130', 'Construcciones en curso', 1);
    167. 

  167. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4133, 'PCG08-PYME','ACTIVO', '232', '4130', 'Instalaciones técnicas en montaje', 1);
    168. 

  168. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4134, 'PCG08-PYME','ACTIVO', '233', '4130', 'Maquinaria en montaje', 1);
    169. 

  169. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4135, 'PCG08-PYME','ACTIVO', '237', '4130', 'Equipos para procesos de información en montaje', 1);
    170. 

  170. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4136, 'PCG08-PYME','ACTIVO', '239', '4130', 'Anticipos para inmovilizaciones materiales', 1);
    171. 

  171. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4137, 'PCG08-PYME','ACTIVO', '24', '4002', 'Inversiones financieras a largo plazo en partes vinculadas', 1);
    172. 

  172. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4138, 'PCG08-PYME','ACTIVO', '240', '4137', 'Participaciones a largo plazo en partes vinculadas', 1);
    173. 

  173. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4139, 'PCG08-PYME','ACTIVO', '2403', '4138', 'Participaciones a largo plazo en empresas del grupo', 1);
    174. 

  174. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4140, 'PCG08-PYME','ACTIVO', '2404', '4138', 'Participaciones a largo plazo en empresas asociadas', 1);
    175. 

  175. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4141, 'PCG08-PYME','ACTIVO', '2405', '4138', 'Participaciones a largo plazo en otras partes vinculadas', 1);
    176. 

  176. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4142, 'PCG08-PYME','ACTIVO', '241', '4137', 'Valores representativos de deuda a largo plazo de partes vinculadas', 1);
    177. 

  177. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4143, 'PCG08-PYME','ACTIVO', '2413', '4142', 'Valores representativos de deuda a largo plazo de empresas del grupo', 1);
    178. 

  178. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4144, 'PCG08-PYME','ACTIVO', '2414', '4142', 'Valores representativos de deuda a largo plazo de empresas asociadas', 1);
    179. 

  179. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4145, 'PCG08-PYME','ACTIVO', '2415', '4142', 'Valores representativos de deuda a largo plazo de otras partes vinculadas', 1);
    180. 

  180. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4146, 'PCG08-PYME','ACTIVO', '242', '4137', 'Créditos a largo plazo a partes vinculadas', 1);
    181. 

  181. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4147, 'PCG08-PYME','ACTIVO', '2423', '4146', 'Créditos a largo plazo a empresas del grupo', 1);
    182. 

  182. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4148, 'PCG08-PYME','ACTIVO', '2424', '4146', 'Créditos a largo plazo a empresas asociadas', 1);
    183. 

  183. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4149, 'PCG08-PYME','ACTIVO', '2425', '4146', 'Créditos a largo plazo a otras partes vinculadas', 1);
    184. 

  184. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4150, 'PCG08-PYME','ACTIVO', '249', '4137', 'Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas', 1);
    185. 

  185. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4151, 'PCG08-PYME','ACTIVO', '2493', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo', 1);
    186. 

  186. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4152, 'PCG08-PYME','ACTIVO', '2494', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas', 1);
    187. 

  187. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4153, 'PCG08-PYME','ACTIVO', '2495', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas', 1);
    188. 

  188. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4154, 'PCG08-PYME','ACTIVO', '25', '4002', 'Otras inversiones financieras a largo plazo', 1);
    189. 

  189. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4155, 'PCG08-PYME','ACTIVO', '250', '4154', 'Inversiones financieras a largo plazo en instrumentos de patrimonio', 1);
    190. 

  190. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4156, 'PCG08-PYME','ACTIVO', '251', '4154', 'Valores representativos de deuda a largo plazo', 1);
    191. 

  191. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4157, 'PCG08-PYME','ACTIVO', '252', '4154', 'Créditos a largo plazo', 1);
    192. 

  192. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4158, 'PCG08-PYME','ACTIVO', '253', '4154', 'Créditos a largo plazo por enajenación de inmovilizado', 1);
    193. 

  193. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4159, 'PCG08-PYME','ACTIVO', '254', '4154', 'Créditos a largo plazo al personal', 1);
    194. 

  194. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4160, 'PCG08-PYME','ACTIVO', '255', '4154', 'Activos por derivados financieros a largo plazo', 1);
    195. 

  195. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4161, 'PCG08-PYME','ACTIVO', '258', '4154', 'Imposiciones a largo plazo', 1);
    196. 

  196. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4162, 'PCG08-PYME','ACTIVO', '259', '4154', 'Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo', 1);
    197. 

  197. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4163, 'PCG08-PYME','ACTIVO', '26', '4002', 'Fianzas y depósitos constituidos a largo plazo', 1);
    198. 

  198. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4164, 'PCG08-PYME','ACTIVO', '260', '4163', 'Fianzas constituidas a largo plazo', 1);
    199. 

  199. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4165, 'PCG08-PYME','ACTIVO', '261', '4163', 'Depósitos constituidos a largo plazo', 1);
    200. 

  200. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4166, 'PCG08-PYME','ACTIVO', '28', '4002', 'Amortización acumulada del inmovilizado', 1);
    201. 

  201. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4167, 'PCG08-PYME','ACTIVO', '280', '4166', 'Amortización acumulado del inmovilizado intangible', 1);
    202. 

  202. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4168, 'PCG08-PYME','ACTIVO', '2800', '4167', 'Amortización acumulada de investigación', 1);
    203. 

  203. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4169, 'PCG08-PYME','ACTIVO', '2801', '4167', 'Amortización acumulada de desarrollo', 1);
    204. 

  204. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4170, 'PCG08-PYME','ACTIVO', '2802', '4167', 'Amortización acumulada de concesiones administrativas', 1);
    205. 

  205. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4171, 'PCG08-PYME','ACTIVO', '2803', '4167', 'Amortización acumulada de propiedad industrial', 1);
    206. 

  206. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4172, 'PCG08-PYME','ACTIVO', '2805', '4167', 'Amortización acumulada de derechos de transpaso', 1);
    207. 

  207. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4173, 'PCG08-PYME','ACTIVO', '2806', '4167', 'Amortización acumulada de aplicaciones informáticas', 1);
    208. 

  208. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4174, 'PCG08-PYME','ACTIVO', '281', '4166', 'Amortización acumulado del inmovilizado material', 1);
    209. 

  209. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4175, 'PCG08-PYME','ACTIVO', '2811', '4174', 'Amortización acumulada de construcciones', 1);
    210. 

  210. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4176, 'PCG08-PYME','ACTIVO', '2812', '4174', 'Amortización acumulada de instalaciones técnicas', 1);
    211. 

  211. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4177, 'PCG08-PYME','ACTIVO', '2813', '4174', 'Amortización acumulada de maquinaria', 1);
    212. 

  212. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4178, 'PCG08-PYME','ACTIVO', '2814', '4174', 'Amortización acumulada de utillaje', 1);
    213. 

  213. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4179, 'PCG08-PYME','ACTIVO', '2815', '4174', 'Amortización acumulada de otras instalaciones', 1);
    214. 

  214. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4180, 'PCG08-PYME','ACTIVO', '2816', '4174', 'Amortización acumulada de mobiliario', 1);
    215. 

  215. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4181, 'PCG08-PYME','ACTIVO', '2817', '4174', 'Amortización acumulada de equipos para proceso de información', 1);
    216. 

  216. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4182, 'PCG08-PYME','ACTIVO', '2818', '4174', 'Amortización acumulada de elementos de transporte', 1);
    217. 

  217. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4183, 'PCG08-PYME','ACTIVO', '2819', '4175', 'Amortización acumulada de otro inmovilizado material', 1);
    218. 

  218. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4184, 'PCG08-PYME','ACTIVO', '282', '4166', 'Amortización acumulada de las inversiones inmobiliarias', 1);
    219. 

  219. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4185, 'PCG08-PYME','ACTIVO', '29', '4002', 'Deterioro de valor de activos no corrientes', 1);
    220. 

  220. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4186, 'PCG08-PYME','ACTIVO', '290', '4185', 'Deterioro de valor del inmovilizado intangible', 1);
    221. 

  221. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4187, 'PCG08-PYME','ACTIVO', '2900', '4186', 'Deterioro de valor de investigación', 1);
    222. 

  222. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4188, 'PCG08-PYME','ACTIVO', '2901', '4186', 'Deterioro de valor de desarrollo', 1);
    223. 

  223. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4189, 'PCG08-PYME','ACTIVO', '2902', '4186', 'Deterioro de valor de concesiones administrativas', 1);
    224. 

  224. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4190, 'PCG08-PYME','ACTIVO', '2903', '4186', 'Deterioro de valor de propiedad industrial', 1);
    225. 

  225. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4191, 'PCG08-PYME','ACTIVO', '2905', '4186', 'Deterioro de valor de derechos de transpaso', 1);
    226. 

  226. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4192, 'PCG08-PYME','ACTIVO', '2906', '4186', 'Deterioro de valor de aplicaciones informáticas', 1);
    227. 

  227. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4193, 'PCG08-PYME','ACTIVO', '291', '4185', 'Deterioro de valor del inmovilizado material', 1);
    228. 

  228. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4194, 'PCG08-PYME','ACTIVO', '2910', '4193', 'Deterioro de valor de terrenos y bienes naturales', 1);
    229. 

  229. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4195, 'PCG08-PYME','ACTIVO', '2911', '4193', 'Deterioro de valor de construcciones', 1);
    230. 

  230. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4196, 'PCG08-PYME','ACTIVO', '2912', '4193', 'Deterioro de valor de instalaciones técnicas', 1);
    231. 

  231. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4197, 'PCG08-PYME','ACTIVO', '2913', '4193', 'Deterioro de valor de maquinaria', 1);
    232. 

  232. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4198, 'PCG08-PYME','ACTIVO', '2914', '4193', 'Deterioro de valor de utillajes', 1);
    233. 

  233. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4199, 'PCG08-PYME','ACTIVO', '2915', '4194', 'Deterioro de valor de otras instalaciones', 1);
    234. 

  234. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4200, 'PCG08-PYME','ACTIVO', '2916', '4194', 'Deterioro de valor de mobiliario', 1);
    235. 

  235. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4201, 'PCG08-PYME','ACTIVO', '2917', '4194', 'Deterioro de valor de equipos para proceso de información', 1);
    236. 

  236. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4202, 'PCG08-PYME','ACTIVO', '2918', '4194', 'Deterioro de valor de elementos de transporte', 1);
    237. 

  237. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4203, 'PCG08-PYME','ACTIVO', '2919', '4194', 'Deterioro de valor de otro inmovilizado material', 1);
    238. 

  238. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4204, 'PCG08-PYME','ACTIVO', '292', '4185', 'Deterioro de valor de las inversiones inmobiliarias', 1);
    239. 

  239. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4205, 'PCG08-PYME','ACTIVO', '2920', '4204', 'Deterioro de valor de terrenos y bienes naturales', 1);
    240. 

  240. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4206, 'PCG08-PYME','ACTIVO', '2921', '4204', 'Deterioro de valor de construcciones', 1);
    241. 

  241. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4207, 'PCG08-PYME','ACTIVO', '293', '4185', 'Deterioro de valor de participaciones a largo plazo en partes vinculadas', 1);
    242. 

  242. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4208, 'PCG08-PYME','ACTIVO', '2933', '4207', 'Deterioro de valor de participaciones a largo plazo en empresas del grupo', 1);
    243. 

  243. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4209, 'PCG08-PYME','ACTIVO', '2934', '4207', 'Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas', 1);
    244. 

  244. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4210, 'PCG08-PYME','ACTIVO', '2935', '4207', 'Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas', 1);
    245. 

  245. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4211, 'PCG08-PYME','ACTIVO', '294', '4185', 'Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas', 1);
    246. 

  246. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4212, 'PCG08-PYME','ACTIVO', '2943', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo', 1);
    247. 

  247. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4213, 'PCG08-PYME','ACTIVO', '2944', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas', 1);
    248. 

  248. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4214, 'PCG08-PYME','ACTIVO', '2945', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas', 1);
    249. 

  249. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4215, 'PCG08-PYME','ACTIVO', '295', '4185', 'Deterioro de valor de créditos a largo plazo a partes vinculadas', 1);
    250. 

  250. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4216, 'PCG08-PYME','ACTIVO', '2953', '4215', 'Deterioro de valor de créditos a largo plazo a empresas del grupo', 1);
    251. 

  251. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4217, 'PCG08-PYME','ACTIVO', '2954', '4215', 'Deterioro de valor de créditos a largo plazo a empresas asociadas', 1);
    252. 

  252. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4218, 'PCG08-PYME','ACTIVO', '2955', '4215', 'Deterioro de valor de créditos a largo plazo a otras partes vinculadas', 1);
    253. 

  253. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4219, 'PCG08-PYME','ACTIVO', '296', '4185', 'Deterioro de valor de participaciones en el patrimonio netoa largo plazo', 1);
    254. 

  254. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4220, 'PCG08-PYME','ACTIVO', '297', '4185', 'Deterioro de valor de valores representativos de deuda a largo plazo', 1);
    255. 

  255. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4221, 'PCG08-PYME','ACTIVO', '298', '4185', 'Deterioro de valor de créditos a largo plazo', 1);
    256. 

  256. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4222, 'PCG08-PYME','EXISTENCIAS', '30', '4003', 'Comerciales', 1);
    257. 

  257. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4223, 'PCG08-PYME','EXISTENCIAS', '300', '4222', 'Mercaderías A', 1);
    258. 

  258. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4224, 'PCG08-PYME','EXISTENCIAS', '301', '4222', 'Mercaderías B', 1);
    259. 

  259. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4225, 'PCG08-PYME','EXISTENCIAS', '31', '4003', 'Materias primas', 1);
    260. 

  260. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4226, 'PCG08-PYME','EXISTENCIAS', '310', '4225', 'Materias primas A', 1);
    261. 

  261. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4227, 'PCG08-PYME','EXISTENCIAS', '311', '4225', 'Materias primas B', 1);
    262. 

  262. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4228, 'PCG08-PYME','EXISTENCIAS', '32', '4003', 'Otros aprovisionamientos', 1);
    263. 

  263. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4229, 'PCG08-PYME','EXISTENCIAS', '320', '4228', 'Elementos y conjuntos incorporables', 1);
    264. 

  264. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4230, 'PCG08-PYME','EXISTENCIAS', '321', '4228', 'Combustibles', 1);
    265. 

  265. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4231, 'PCG08-PYME','EXISTENCIAS', '322', '4228', 'Repuestos', 1);
    266. 

  266. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4232, 'PCG08-PYME','EXISTENCIAS', '325', '4228', 'Materiales diversos', 1);
    267. 

  267. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4233, 'PCG08-PYME','EXISTENCIAS', '326', '4228', 'Embalajes', 1);
    268. 

  268. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4234, 'PCG08-PYME','EXISTENCIAS', '327', '4228', 'Envases', 1);
    269. 

  269. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4235, 'PCG08-PYME','EXISTENCIAS', '328', '4229', 'Material de oficina', 1);
    270. 

  270. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4236, 'PCG08-PYME','EXISTENCIAS', '33', '4003', 'Productos en curso', 1);
    271. 

  271. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4237, 'PCG08-PYME','EXISTENCIAS', '330', '4236', 'Productos en curos A', 1);
    272. 

  272. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4238, 'PCG08-PYME','EXISTENCIAS', '331', '4236', 'Productos en curso B', 1);
    273. 

  273. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4239, 'PCG08-PYME','EXISTENCIAS', '34', '4003', 'Productos semiterminados', 1);
    274. 

  274. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4240, 'PCG08-PYME','EXISTENCIAS', '340', '4239', 'Productos semiterminados A', 1);
    275. 

  275. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4241, 'PCG08-PYME','EXISTENCIAS', '341', '4239', 'Productos semiterminados B', 1);
    276. 

  276. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4242, 'PCG08-PYME','EXISTENCIAS', '35', '4003', 'Productos terminados', 1);
    277. 

  277. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4243, 'PCG08-PYME','EXISTENCIAS', '350', '4242', 'Productos terminados A', 1);
    278. 

  278. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4244, 'PCG08-PYME','EXISTENCIAS', '351', '4242', 'Productos terminados B', 1);
    279. 

  279. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4245, 'PCG08-PYME','EXISTENCIAS', '36', '4003', 'Subproductos, residuos y materiales recuperados', 1);
    280. 

  280. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4246, 'PCG08-PYME','EXISTENCIAS', '360', '4245', 'Subproductos A', 1);
    281. 

  281. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4247, 'PCG08-PYME','EXISTENCIAS', '361', '4245', 'Subproductos B', 1);
    282. 

  282. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4248, 'PCG08-PYME','EXISTENCIAS', '365', '4245', 'Residuos A', 1);
    283. 

  283. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4249, 'PCG08-PYME','EXISTENCIAS', '366', '4245', 'Residuos B', 1);
    284. 

  284. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4250, 'PCG08-PYME','EXISTENCIAS', '368', '4245', 'Materiales recuperados A', 1);
    285. 

  285. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4251, 'PCG08-PYME','EXISTENCIAS', '369', '4245', 'Materiales recuperados B', 1);
    286. 

  286. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4252, 'PCG08-PYME','EXISTENCIAS', '39', '4003', 'Deterioro de valor de las existencias', 1);
    287. 

  287. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4253, 'PCG08-PYME','EXISTENCIAS', '390', '4252', 'Deterioro de valor de las mercaderías', 1);
    288. 

  288. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4254, 'PCG08-PYME','EXISTENCIAS', '391', '4252', 'Deterioro de valor de las materias primas', 1);
    289. 

  289. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4255, 'PCG08-PYME','EXISTENCIAS', '392', '4252', 'Deterioro de valor de otros aprovisionamientos', 1);
    290. 

  290. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4256, 'PCG08-PYME','EXISTENCIAS', '393', '4252', 'Deterioro de valor de los productos en curso', 1);
    291. 

  291. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4257, 'PCG08-PYME','EXISTENCIAS', '394', '4252', 'Deterioro de valor de los productos semiterminados', 1);
    292. 

  292. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4258, 'PCG08-PYME','EXISTENCIAS', '395', '4252', 'Deterioro de valor de los productos terminados', 1);
    293. 

  293. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4259, 'PCG08-PYME','EXISTENCIAS', '396', '4252', 'Deterioro de valor de los subproductos, residuos y materiales recuperados', 1);
    294. 

  294. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4260, 'PCG08-PYME','ACREEDORES_DEUDORES', '40', '4004', 'Proveedores', 1);
    295. 

  295. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4261, 'PCG08-PYME','ACREEDORES_DEUDORES', '400', '4260', 'Proveedores', 1);
    296. 

  296. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4262, 'PCG08-PYME','ACREEDORES_DEUDORES', '4000', '4261', 'Proveedores euros', 1);
    297. 

  297. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4263, 'PCG08-PYME','ACREEDORES_DEUDORES', '4004', '4261', 'Proveedores moneda extranjera', 1);
    298. 

  298. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4264, 'PCG08-PYME','ACREEDORES_DEUDORES', '4009', '4261', 'Proveedores facturas pendientes de recibir o formalizar', 1);
    299. 

  299. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4265, 'PCG08-PYME','ACREEDORES_DEUDORES', '401', '4260', 'Proveedores efectos comerciales a pagar', 1);
    300. 

  300. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4266, 'PCG08-PYME','ACREEDORES_DEUDORES', '403', '4260', 'Proveedores empresas del grupo', 1);
    301. 

  301. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4267, 'PCG08-PYME','ACREEDORES_DEUDORES', '4030', '4266', 'Proveedores empresas del grupo euros', 1);
    302. 

  302. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4268, 'PCG08-PYME','ACREEDORES_DEUDORES', '4031', '4266', 'Efectos comerciales a pagar empresas del grupo', 1);
    303. 

  303. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4269, 'PCG08-PYME','ACREEDORES_DEUDORES', '4034', '4266', 'Proveedores empresas del grupo moneda extranjera', 1);
    304. 

  304. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4270, 'PCG08-PYME','ACREEDORES_DEUDORES', '4036', '4266', 'Envases y embalajes a devolver a proveedores empresas del grupo', 1);
    305. 

  305. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4271, 'PCG08-PYME','ACREEDORES_DEUDORES', '4039', '4266', 'Proveedores empresas del grupo facturas pendientes de recibir o de formalizar', 1);
    306. 

  306. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4272, 'PCG08-PYME','ACREEDORES_DEUDORES', '404', '4260', 'Proveedores empresas asociadas', 1);
    307. 

  307. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4273, 'PCG08-PYME','ACREEDORES_DEUDORES', '405', '4260', 'Proveedores otras partes vinculadas', 1);
    308. 

  308. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4274, 'PCG08-PYME','ACREEDORES_DEUDORES', '406', '4260', 'Envases y embalajes a devolver a proveedores', 1);
    309. 

  309. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4275, 'PCG08-PYME','ACREEDORES_DEUDORES', '407', '4260', 'Anticipos a proveedores', 1);
    310. 

  310. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4276, 'PCG08-PYME','ACREEDORES_DEUDORES', '41', '4004', 'Acreedores varios', 1);
    311. 

  311. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4277, 'PCG08-PYME','ACREEDORES_DEUDORES', '410', '4276', 'Acreedores por prestaciones de servicios', 1);
    312. 

  312. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4278, 'PCG08-PYME','ACREEDORES_DEUDORES', '4100', '4277', 'Acreedores por prestaciones de servicios euros', 1);
    313. 

  313. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4279, 'PCG08-PYME','ACREEDORES_DEUDORES', '4104', '4277', 'Acreedores por prestaciones de servicios moneda extranjera', 1);
    314. 

  314. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4280, 'PCG08-PYME','ACREEDORES_DEUDORES', '4109', '4277', 'Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar', 1);
    315. 

  315. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4281, 'PCG08-PYME','ACREEDORES_DEUDORES', '411', '4276', 'Acreedores efectos comerciales a pagar', 1);
    316. 

  316. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4282, 'PCG08-PYME','ACREEDORES_DEUDORES', '419', '4276', 'Acreedores por operaciones en común', 1);
    317. 

  317. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4283, 'PCG08-PYME','ACREEDORES_DEUDORES', '43', '4004', 'Clientes', 1);
    318. 

  318. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4284, 'PCG08-PYME','ACREEDORES_DEUDORES', '430', '4283', 'Clientes', 1);
    319. 

  319. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4285, 'PCG08-PYME','ACREEDORES_DEUDORES', '4300', '4284', 'Clientes euros', 1);
    320. 

  320. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4286, 'PCG08-PYME','ACREEDORES_DEUDORES', '4304', '4284', 'Clientes moneda extranjera', 1);
    321. 

  321. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4287, 'PCG08-PYME','ACREEDORES_DEUDORES', '4309', '4284', 'Clientes facturas pendientes de formalizar', 1);
    322. 

  322. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4288, 'PCG08-PYME','ACREEDORES_DEUDORES', '431', '4283', 'Clientes efectos comerciales a cobrar', 1);
    323. 

  323. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4289, 'PCG08-PYME','ACREEDORES_DEUDORES', '4310', '4288', 'Efectos comerciales en cartera', 1);
    324. 

  324. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4290, 'PCG08-PYME','ACREEDORES_DEUDORES', '4311', '4288', 'Efectos comerciales descontados', 1);
    325. 

  325. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4291, 'PCG08-PYME','ACREEDORES_DEUDORES', '4312', '4288', 'Efectos comerciales en gestión de cobro', 1);
    326. 

  326. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4292, 'PCG08-PYME','ACREEDORES_DEUDORES', '4315', '4288', 'Efectos comerciales impagados', 1);
    327. 

  327. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4293, 'PCG08-PYME','ACREEDORES_DEUDORES', '432', '4283', 'Clientes operaciones de factoring', 1);
    328. 

  328. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4294, 'PCG08-PYME','ACREEDORES_DEUDORES', '433', '4283', 'Clientes empresas del grupo', 1);
    329. 

  329. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4295, 'PCG08-PYME','ACREEDORES_DEUDORES', '4330', '4294', 'Clientes empresas del grupo euros', 1);
    330. 

  330. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4296, 'PCG08-PYME','ACREEDORES_DEUDORES', '4331', '4294', 'Efectos comerciales a cobrar empresas del grupo', 1);
    331. 

  331. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4297, 'PCG08-PYME','ACREEDORES_DEUDORES', '4332', '4294', 'Clientes empresas del grupo operaciones de factoring', 1);
    332. 

  332. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4298, 'PCG08-PYME','ACREEDORES_DEUDORES', '4334', '4294', 'Clientes empresas del grupo moneda extranjera', 1);
    333. 

  333. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4299, 'PCG08-PYME','ACREEDORES_DEUDORES', '4336', '4294', 'Clientes empresas del grupo dudoso cobro', 1);
    334. 

  334. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4300, 'PCG08-PYME','ACREEDORES_DEUDORES', '4337', '4294', 'Envases y embalajes a devolver a clientes empresas del grupo', 1);
    335. 

  335. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4301, 'PCG08-PYME','ACREEDORES_DEUDORES', '4339', '4294', 'Clientes empresas del grupo facturas pendientes de formalizar', 1);
    336. 

  336. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4302, 'PCG08-PYME','ACREEDORES_DEUDORES', '434', '4283', 'Clientes empresas asociadas', 1);
    337. 

  337. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4303, 'PCG08-PYME','ACREEDORES_DEUDORES', '435', '4283', 'Clientes otras partes vinculadas', 1);
    338. 

  338. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4304, 'PCG08-PYME','ACREEDORES_DEUDORES', '436', '4283', 'Clientes de dudoso cobro', 1);
    339. 

  339. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4305, 'PCG08-PYME','ACREEDORES_DEUDORES', '437', '4283', 'Envases y embalajes a devolver por clientes', 1);
    340. 

  340. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4306, 'PCG08-PYME','ACREEDORES_DEUDORES', '438', '4283', 'Anticipos de clientes', 1);
    341. 

  341. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4307, 'PCG08-PYME','ACREEDORES_DEUDORES', '44', '4004', 'Deudores varios', 1);
    342. 

  342. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4308, 'PCG08-PYME','ACREEDORES_DEUDORES', '440', '4307', 'Deudores', 1);
    343. 

  343. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4309, 'PCG08-PYME','ACREEDORES_DEUDORES', '4400', '4308', 'Deudores euros', 1);
    344. 

  344. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4310, 'PCG08-PYME','ACREEDORES_DEUDORES', '4404', '4308', 'Deudores moneda extranjera', 1);
    345. 

  345. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4311, 'PCG08-PYME','ACREEDORES_DEUDORES', '4409', '4308', 'Deudores facturas pendientes de formalizar', 1);
    346. 

  346. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4312, 'PCG08-PYME','ACREEDORES_DEUDORES', '441', '4307', 'Deudores efectos comerciales a cobrar', 1);
    347. 

  347. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4313, 'PCG08-PYME','ACREEDORES_DEUDORES', '4410', '4312', 'Deudores efectos comerciales en cartera', 1);
    348. 

  348. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4314, 'PCG08-PYME','ACREEDORES_DEUDORES', '4411', '4312', 'Deudores efectos comerciales descontados', 1);
    349. 

  349. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4315, 'PCG08-PYME','ACREEDORES_DEUDORES', '4412', '4312', 'Deudores efectos comerciales en gestión de cobro', 1);
    350. 

  350. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4316, 'PCG08-PYME','ACREEDORES_DEUDORES', '4415', '4312', 'Deudores efectos comerciales impagados', 1);
    351. 

  351. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4317, 'PCG08-PYME','ACREEDORES_DEUDORES', '446', '4307', 'Deudores de dusoso cobro', 1);
    352. 

  352. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4318, 'PCG08-PYME','ACREEDORES_DEUDORES', '449', '4307', 'Deudores por operaciones en común', 1);
    353. 

  353. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4319, 'PCG08-PYME','ACREEDORES_DEUDORES', '46', '4004', 'Personal', 1);
    354. 

  354. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4320, 'PCG08-PYME','ACREEDORES_DEUDORES', '460', '4319', 'Anticipos de renumeraciones', 1);
    355. 

  355. 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);
    356. 

  356. 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);
    357. 

  357. 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);
    358. 

  358. 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);
    359. 

  359. 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);
    360. 

  360. 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);
    361. 

  361. 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);
    362. 

  362. 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);
    363. 

  363. 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);
    364. 

  364. 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);
    365. 

  365. 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);
    366. 

  366. 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);
    367. 

  367. 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);
    368. 

  368. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4334, 'PCG08-PYME','ACREEDORES_DEUDORES', '475', '4322', 'Hacienda Pública acreedora por conceptos fiscales', 1);
    369. 

  369. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4335, 'PCG08-PYME','ACREEDORES_DEUDORES', '4750', '4334', 'Hacienda Pública acreedora por IVA', 1);
    370. 

  370. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4336, 'PCG08-PYME','ACREEDORES_DEUDORES', '4751', '4334', 'Hacienda Pública acreedora por retenciones practicadas', 1);
    371. 

  371. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4337, 'PCG08-PYME','ACREEDORES_DEUDORES', '4752', '4334', 'Hacienda Pública acreedora por impuesto sobre sociedades', 1);
    372. 

  372. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4338, 'PCG08-PYME','ACREEDORES_DEUDORES', '4758', '4334', 'Hacienda Pública acreedora por subvenciones a integrar', 1);
    373. 

  373. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4339, 'PCG08-PYME','ACREEDORES_DEUDORES', '476', '4322', 'Organismos de la Seguridad Social acreedores', 1);
    374. 

  374. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4340, 'PCG08-PYME','ACREEDORES_DEUDORES', '477', '4322', 'Hacienda Pública IVA repercutido', 1);
    375. 

  375. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4341, 'PCG08-PYME','ACREEDORES_DEUDORES', '479', '4322', 'Pasivos por diferencias temporarias imponibles', 1);
    376. 

  376. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4342, 'PCG08-PYME','ACREEDORES_DEUDORES', '48', '4004', 'Ajustes por periodificación', 1);
    377. 

  377. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4343, 'PCG08-PYME','ACREEDORES_DEUDORES', '480', '4342', 'Gastos anticipados', 1);
    378. 

  378. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4344, 'PCG08-PYME','ACREEDORES_DEUDORES', '485', '4342', 'Ingresos anticipados', 1);
    379. 

  379. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4345, 'PCG08-PYME','ACREEDORES_DEUDORES', '49', '4004', 'Deterioro de valor de créditos comerciales y provisiones a corto plazo', 1);
    380. 

  380. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4346, 'PCG08-PYME','ACREEDORES_DEUDORES', '490', '4345', 'Deterioro de valor de créditos por operaciones comerciales', 1);
    381. 

  381. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4347, 'PCG08-PYME','ACREEDORES_DEUDORES', '493', '4345', 'Deterioro de valor de créditos por operaciones comerciales con partes vinculadas', 1);
    382. 

  382. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4348, 'PCG08-PYME','ACREEDORES_DEUDORES', '4933', '4347', 'Deterioro de valor de créditos por operaciones comerciales con empresas del grupo', 1);
    383. 

  383. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4349, 'PCG08-PYME','ACREEDORES_DEUDORES', '4934', '4347', 'Deterioro de valor de créditos por operaciones comerciales con empresas asociadas', 1);
    384. 

  384. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4350, 'PCG08-PYME','ACREEDORES_DEUDORES', '4935', '4347', 'Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas', 1);
    385. 

  385. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4351, 'PCG08-PYME','ACREEDORES_DEUDORES', '499', '4345', 'Provisiones por operaciones comerciales', 1);
    386. 

  386. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4352, 'PCG08-PYME','ACREEDORES_DEUDORES', '4994', '4351', 'Provisión para contratos anerosos', 1);
    387. 

  387. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4353, 'PCG08-PYME','ACREEDORES_DEUDORES', '4999', '4351', 'Provisión para otras operaciones comerciales', 1);
    388. 

  388. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4354, 'PCG08-PYME','FINAN', '50', '4005', 'Emprésitos deudas con características especiales y otras emisiones análogas a corto plazo', 1);
    389. 

  389. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4355, 'PCG08-PYME','FINAN', '500', '4354', 'Obligaciones y bonos a corto plazo', 1);
    390. 

  390. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4356, 'PCG08-PYME','FINAN', '502', '4354', 'Acciones o participaciones a corto plazo consideradas como pasivos financieros', 1);
    391. 

  391. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4357, 'PCG08-PYME','FINAN', '505', '4354', 'Deudas representadas en otros valores negociables a corto plazo', 1);
    392. 

  392. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4358, 'PCG08-PYME','FINAN', '506', '4354', 'Intereses a corto plazo de emprésitos y otras emisiones analógicas', 1);
    393. 

  393. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4359, 'PCG08-PYME','FINAN', '507', '4354', 'Dividendos de acciones o participaciones consideradas como pasivos financieros', 1);
    394. 

  394. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4360, 'PCG08-PYME','FINAN', '509', '4354', 'Valores negociables amortizados', 1);
    395. 

  395. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4361, 'PCG08-PYME','FINAN', '5090', '4360', 'Obligaciones y bonos amortizados', 1);
    396. 

  396. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4362, 'PCG08-PYME','FINAN', '5095', '4360', 'Otros valores negociables amortizados', 1);
    397. 

  397. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4363, 'PCG08-PYME','FINAN', '51', '4005', 'Deudas a corto plazo con partes vinculadas', 1);
    398. 

  398. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4364, 'PCG08-PYME','FINAN', '510', '4363', 'Deudas a corto plazo con entidades de crédito vinculadas', 1);
    399. 

  399. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4365, 'PCG08-PYME','FINAN', '5103', '4364', 'Deudas a corto plazo con entidades de crédito empresas del grupo', 1);
    400. 

  400. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4366, 'PCG08-PYME','FINAN', '5104', '4364', 'Deudas a corto plazo con entidades de crédito empresas asociadas', 1);
    401. 

  401. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4367, 'PCG08-PYME','FINAN', '5105', '4364', 'Deudas a corto plazo con otras entidades de crédito vinculadas', 1);
    402. 

  402. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4368, 'PCG08-PYME','FINAN', '511', '4363', 'Proveedores de inmovilizado a corto plazo partes vinculadas', 1);
    403. 

  403. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4369, 'PCG08-PYME','FINAN', '5113', '4368', 'Proveedores de inmovilizado a corto plazo empresas del grupo', 1);
    404. 

  404. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4370, 'PCG08-PYME','FINAN', '5114', '4368', 'Proveedores de inmovilizado a corto plazo empresas asociadas', 1);
    405. 

  405. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4371, 'PCG08-PYME','FINAN', '5115', '4368', 'Proveedores de inmovilizado a corto plazo otras partes vinculadas', 1);
    406. 

  406. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4372, 'PCG08-PYME','FINAN', '512', '4363', 'Acreedores por arrendamiento financiero a corto plazo partes vinculadas', 1);
    407. 

  407. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4373, 'PCG08-PYME','FINAN', '5123', '4372', 'Acreedores por arrendamiento financiero a corto plazo empresas del grupo', 1);
    408. 

  408. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4374, 'PCG08-PYME','FINAN', '5124', '4372', 'Acreedores por arrendamiento financiero a corto plazo empresas asociadas', 1);
    409. 

  409. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4375, 'PCG08-PYME','FINAN', '5125', '4372', 'Acreedores por arrendamiento financiero a corto plazo otras partes vinculadas', 1);
    410. 

  410. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4376, 'PCG08-PYME','FINAN', '513', '4363', 'Otras deudas a corto plazo con partes vinculadas', 1);
    411. 

  411. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4377, 'PCG08-PYME','FINAN', '5133', '4376', 'Otras deudas a corto plazo con empresas del grupo', 1);
    412. 

  412. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4378, 'PCG08-PYME','FINAN', '5134', '4376', 'Otras deudas a corto plazo con empresas asociadas', 1);
    413. 

  413. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4379, 'PCG08-PYME','FINAN', '5135', '4376', 'Otras deudas a corto plazo con partes vinculadas', 1);
    414. 

  414. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4380, 'PCG08-PYME','FINAN', '514', '4363', 'Intereses a corto plazo con partes vinculadas', 1);
    415. 

  415. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4381, 'PCG08-PYME','FINAN', '5143', '4380', 'Intereses a corto plazo empresas del grupo', 1);
    416. 

  416. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4382, 'PCG08-PYME','FINAN', '5144', '4380', 'Intereses a corto plazo empresas asociadas', 1);
    417. 

  417. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4383, 'PCG08-PYME','FINAN', '5145', '4380', 'Intereses deudas a corto plazo partes vinculadas', 1);
    418. 

  418. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4384, 'PCG08-PYME','FINAN', '52', '4005', 'Deudas a corto plazo por préstamos recibidos y otros conceptos', 1);
    419. 

  419. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4385, 'PCG08-PYME','FINAN', '520', '4384', 'Deudas a corto plazo con entidades de crédito', 1);
    420. 

  420. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4386, 'PCG08-PYME','FINAN', '5200', '4385', 'Préstamos a corto plazo de entidades de crédito', 1);
    421. 

  421. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4387, 'PCG08-PYME','FINAN', '5201', '4385', 'Deudas a corto plazo por crédito dispuesto', 1);
    422. 

  422. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4388, 'PCG08-PYME','FINAN', '5208', '4385', 'Deudas por efectos descontados', 1);
    423. 

  423. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4389, 'PCG08-PYME','FINAN', '5209', '4385', 'Deudas por operaciones de factoring', 1);
    424. 

  424. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4390, 'PCG08-PYME','FINAN', '521', '4384', 'Deudas a corto plazo', 1);
    425. 

  425. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4391, 'PCG08-PYME','FINAN', '522', '4384', 'Deudas a corto plazo transformables en subvenciones donaciones y legados', 1);
    426. 

  426. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4392, 'PCG08-PYME','FINAN', '523', '4384', 'Proveedores de inmovilizado a corto plazo', 1);
    427. 

  427. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4393, 'PCG08-PYME','FINAN', '526', '4384', 'Dividendo activo a pagar', 1);
    428. 

  428. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4394, 'PCG08-PYME','FINAN', '527', '4384', 'Intereses a corto plazo de deudas con entidades de crédito', 1);
    429. 

  429. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4395, 'PCG08-PYME','FINAN', '528', '4384', 'Intereses a corto plazo de deudas', 1);
    430. 

  430. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4396, 'PCG08-PYME','FINAN', '529', '4384', 'Provisiones a corto plazo', 1);
    431. 

  431. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4397, 'PCG08-PYME','FINAN', '5291', '4396', 'Provisión a corto plazo para impuestos', 1);
    432. 

  432. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4398, 'PCG08-PYME','FINAN', '5292', '4396', 'Provisión a corto plazo para otras responsabilidades', 1);
    433. 

  433. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4399, 'PCG08-PYME','FINAN', '5293', '4396', 'Provisión a corto plazo por desmantelamiento retiro o rehabilitación del inmovilizado', 1);
    434. 

  434. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4400, 'PCG08-PYME','FINAN', '5295', '4396', 'Provisión a corto plazo para actuaciones medioambientales', 1);
    435. 

  435. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4401, 'PCG08-PYME','FINAN', '53', '4005', 'Inversiones financieras a corto plazo en partes vinculadas', 1);
    436. 

  436. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4402, 'PCG08-PYME','FINAN', '530', '4401', 'Participaciones a corto plazo en partes vinculadas', 1);
    437. 

  437. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4403, 'PCG08-PYME','FINAN', '5303', '4402', 'Participaciones a corto plazo en empresas del grupo', 1);
    438. 

  438. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4404, 'PCG08-PYME','FINAN', '5304', '4402', 'Participaciones a corto plazo en empresas asociadas', 1);
    439. 

  439. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4405, 'PCG08-PYME','FINAN', '5305', '4402', 'Participaciones a corto plazo en otras partes vinculadas', 1);
    440. 

  440. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4406, 'PCG08-PYME','FINAN', '531', '4401', 'Valores representativos de deuda a corto plazo de partes vinculadas', 1);
    441. 

  441. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4407, 'PCG08-PYME','FINAN', '5313', '4406', 'Valores representativos de deuda a corto plazo de empresas del grupo', 1);
    442. 

  442. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4408, 'PCG08-PYME','FINAN', '5314', '4406', 'Valores representativos de deuda a corto plazo de empresas asociadas', 1);
    443. 

  443. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4409, 'PCG08-PYME','FINAN', '5315', '4406', 'Valores representativos de deuda a corto plazo de otras partes vinculadas', 1);
    444. 

  444. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4410, 'PCG08-PYME','FINAN', '532', '4401', 'Créditos a corto plazo a partes vinculadas', 1);
    445. 

  445. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4411, 'PCG08-PYME','FINAN', '5323', '4410', 'Créditos a corto plazo a empresas del grupo', 1);
    446. 

  446. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4412, 'PCG08-PYME','FINAN', '5324', '4410', 'Créditos a corto plazo a empresas asociadas', 1);
    447. 

  447. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4413, 'PCG08-PYME','FINAN', '5325', '4410', 'Créditos a corto plazo a otras partes vinculadas', 1);
    448. 

  448. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4414, 'PCG08-PYME','FINAN', '533', '4401', 'Intereses a corto plazo de valores representativos de deuda de partes vinculadas', 1);
    449. 

  449. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4415, 'PCG08-PYME','FINAN', '5333', '4414', 'Intereses a corto plazo de valores representativos de deuda en empresas del grupo', 1);
    450. 

  450. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4416, 'PCG08-PYME','FINAN', '5334', '4414', 'Intereses a corto plazo de valores representativos de deuda en empresas asociadas', 1);
    451. 

  451. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4417, 'PCG08-PYME','FINAN', '5335', '4414', 'Intereses a corto plazo de valores representativos de deuda en otras partes vinculadas', 1);
    452. 

  452. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4418, 'PCG08-PYME','FINAN', '534', '4401', 'Intereses a corto plazo de créditos a partes vinculadas', 1);
    453. 

  453. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4419, 'PCG08-PYME','FINAN', '5343', '4418', 'Intereses a corto plazo de créditos a empresas del grupo', 1);
    454. 

  454. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4420, 'PCG08-PYME','FINAN', '5344', '4418', 'Intereses a corto plazo de créditos a empresas asociadas', 1);
    455. 

  455. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4421, 'PCG08-PYME','FINAN', '5345', '4418', 'Intereses a corto plazo de créditos a otras partes vinculadas', 1);
    456. 

  456. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4422, 'PCG08-PYME','FINAN', '535', '4401', 'Dividendo a cobrar de inversiones financieras en partes vinculadas', 1);
    457. 

  457. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4423, 'PCG08-PYME','FINAN', '5353', '4422', 'Dividendo a cobrar de empresas del grupo', 1);
    458. 

  458. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4424, 'PCG08-PYME','FINAN', '5354', '4422', 'Dividendo a cobrar de empresas asociadas', 1);
    459. 

  459. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4425, 'PCG08-PYME','FINAN', '5355', '4422', 'Dividendo a cobrar de otras partes vinculadas', 1);
    460. 

  460. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4426, 'PCG08-PYME','FINAN', '539', '4401', 'Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas', 1);
    461. 

  461. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4427, 'PCG08-PYME','FINAN', '5393', '4426', 'Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo', 1);
    462. 

  462. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4428, 'PCG08-PYME','FINAN', '5394', '4426', 'Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas', 1);
    463. 

  463. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4429, 'PCG08-PYME','FINAN', '5395', '4426', 'Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas', 1);
    464. 

  464. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4430, 'PCG08-PYME','FINAN', '54', '4005', 'Otras inversiones financieras a corto plazo', 1);
    465. 

  465. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4431, 'PCG08-PYME','FINAN', '540', '4430', 'Inversiones financieras a corto plazo en instrumentos de patrimonio', 1);
    466. 

  466. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4432, 'PCG08-PYME','FINAN', '541', '4430', 'Valores representativos de deuda a corto plazo', 1);
    467. 

  467. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4433, 'PCG08-PYME','FINAN', '542', '4430', 'Créditos a corto plazo', 1);
    468. 

  468. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4434, 'PCG08-PYME','FINAN', '543', '4430', 'Créditos a corto plazo por enejenación de inmovilizado', 1);
    469. 

  469. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4435, 'PCG08-PYME','FINAN', '544', '4430', 'Créditos a corto plazo al personal', 1);
    470. 

  470. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4436, 'PCG08-PYME','FINAN', '545', '4430', 'Dividendo a cobrar', 1);
    471. 

  471. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4437, 'PCG08-PYME','FINAN', '546', '4430', 'Intereses a corto plazo de valores reprsentativos de deuda', 1);
    472. 

  472. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4438, 'PCG08-PYME','FINAN', '547', '4430', 'Intereses a corto plazo de créditos', 1);
    473. 

  473. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4439, 'PCG08-PYME','FINAN', '548', '4430', 'Imposiciones a corto plazo', 1);
    474. 

  474. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4440, 'PCG08-PYME','FINAN', '549', '4430', 'Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo', 1);
    475. 

  475. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4441, 'PCG08-PYME','FINAN', '55', '4005', 'Otras cuentas no bancarias', 1);
    476. 

  476. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4442, 'PCG08-PYME','FINAN', '550', '4441', 'Titular de la explotación', 1);
    477. 

  477. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4443, 'PCG08-PYME','FINAN', '551', '4441', 'Cuenta corriente con socios y administradores', 1);
    478. 

  478. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4444, 'PCG08-PYME','FINAN', '552', '4441', 'Cuenta corriente otras personas y entidades vinculadas', 1);
    479. 

  479. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4445, 'PCG08-PYME','FINAN', '5523', '4444', 'Cuenta corriente con empresas del grupo', 1);
    480. 

  480. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4446, 'PCG08-PYME','FINAN', '5524', '4444', 'Cuenta corriente con empresas asociadas', 1);
    481. 

  481. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4447, 'PCG08-PYME','FINAN', '5525', '4444', 'Cuenta corriente con otras partes vinculadas', 1);
    482. 

  482. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4448, 'PCG08-PYME','FINAN', '554', '4441', 'Cuenta corriente con uniones temporales de empresas y comunidades de bienes', 1);
    483. 

  483. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4449, 'PCG08-PYME','FINAN', '555', '4441', 'Partidas pendientes de aplicación', 1);
    484. 

  484. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4450, 'PCG08-PYME','FINAN', '556', '4441', 'Desembolsos exigidos sobre participaciones en el patrimonio neto', 1);
    485. 

  485. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4451, 'PCG08-PYME','FINAN', '5563', '4450', 'Desembolsos exigidos sobre participaciones empresas del grupo', 1);
    486. 

  486. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4452, 'PCG08-PYME','FINAN', '5564', '4450', 'Desembolsos exigidos sobre participaciones empresas asociadas', 1);
    487. 

  487. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4453, 'PCG08-PYME','FINAN', '5565', '4450', 'Desembolsos exigidos sobre participaciones otras partes vinculadas', 1);
    488. 

  488. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4454, 'PCG08-PYME','FINAN', '5566', '4450', 'Desembolsos exigidos sobre participaciones otras empresas', 1);
    489. 

  489. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4455, 'PCG08-PYME','FINAN', '557', '4441', 'Dividendo activo a cuenta', 1);
    490. 

  490. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4456, 'PCG08-PYME','FINAN', '558', '4441', 'Socios por desembolsos exigidos', 1);
    491. 

  491. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4457, 'PCG08-PYME','FINAN', '5580', '4456', 'Socios por desembolsos exigidos sobre acciones o participaciones ordinarias', 1);
    492. 

  492. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4458, 'PCG08-PYME','FINAN', '5585', '4456', 'Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros', 1);
    493. 

  493. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4459, 'PCG08-PYME','FINAN', '559', '4441', 'Derivados financieros a corto plazo', 1);
    494. 

  494. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4460, 'PCG08-PYME','FINAN', '5590', '4459', 'Activos por derivados financieros a corto plazo', 1);
    495. 

  495. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4461, 'PCG08-PYME','FINAN', '5595', '4459', 'Pasivos por derivados financieros a corto plazo', 1);
    496. 

  496. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4462, 'PCG08-PYME','FINAN', '56', '4005', 'Finanzas y depósitos recibidos y constituidos a corto plazo y ajustes por periodificación', 1);
    497. 

  497. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4463, 'PCG08-PYME','FINAN', '560', '4462', 'Finanzas recibidas a corto plazo', 1);
    498. 

  498. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4464, 'PCG08-PYME','FINAN', '561', '4462', 'Depósitos recibidos a corto plazo', 1);
    499. 

  499. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4465, 'PCG08-PYME','FINAN', '565', '4462', 'Finanzas constituidas a corto plazo', 1);
    500. 

  500. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4466, 'PCG08-PYME','FINAN', '566', '4462', 'Depósitos constituidos a corto plazo', 1);
    501. 

  501. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4467, 'PCG08-PYME','FINAN', '567', '4462', 'Intereses pagados por anticipado', 1);
    502. 

  502. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4468, 'PCG08-PYME','FINAN', '568', '4462', 'Intereses cobrados a corto plazo', 1);
    503. 

  503. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4469, 'PCG08-PYME','FINAN', '57', '4005', 'Tesorería', 1);
    504. 

  504. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4470, 'PCG08-PYME','FINAN', '570', '4469', 'Caja euros', 1);
    505. 

  505. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4471, 'PCG08-PYME','FINAN', '571', '4469', 'Caja moneda extranjera', 1);
    506. 

  506. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4472, 'PCG08-PYME','FINAN', '572', '4469', 'Bancos e instituciones de crédito cc vista euros', 1);
    507. 

  507. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4473, 'PCG08-PYME','FINAN', '573', '4469', 'Bancos e instituciones de crédito cc vista moneda extranjera', 1);
    508. 

  508. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4474, 'PCG08-PYME','FINAN', '574', '4469', 'Bancos e instituciones de crédito cuentas de ahorro euros', 1);
    509. 

  509. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4475, 'PCG08-PYME','FINAN', '575', '4469', 'Bancos e instituciones de crédito cuentas de ahorro moneda extranjera', 1);
    510. 

  510. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4476, 'PCG08-PYME','FINAN', '576', '4469', 'Inversiones a corto plazo de gran liquidez', 1);
    511. 

  511. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4477, 'PCG08-PYME','FINAN', '59', '4005', 'Deterioro del valor de las inversiones financieras a corto plazo', 1);
    512. 

  512. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4478, 'PCG08-PYME','FINAN', '593', '4477', 'Deterioro del valor de participaciones a corto plazo en partes vinculadas', 1);
    513. 

  513. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4479, 'PCG08-PYME','FINAN', '5933', '4478', 'Deterioro del valor de participaciones a corto plazo en empresas del grupo', 1);
    514. 

  514. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4480, 'PCG08-PYME','FINAN', '5934', '4478', 'Deterioro del valor de participaciones a corto plazo en empresas asociadas', 1);
    515. 

  515. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4481, 'PCG08-PYME','FINAN', '5935', '4478', 'Deterioro del valor de participaciones a corto plazo en otras partes vinculadas', 1);
    516. 

  516. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4482, 'PCG08-PYME','FINAN', '594', '4477', 'Deterioro del valor de valores representativos de deuda a corto plazo en partes vinculadas', 1);
    517. 

  517. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4483, 'PCG08-PYME','FINAN', '5943', '4482', 'Deterioro del valor de valores representativos de deuda a corto plazo en empresas del grupo', 1);
    518. 

  518. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4484, 'PCG08-PYME','FINAN', '5944', '4482', 'Deterioro del valor de valores representativos de deuda a corto plazo en empresas asociadas', 1);
    519. 

  519. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4485, 'PCG08-PYME','FINAN', '5945', '4482', 'Deterioro del valor de valores representativos de deuda a corto plazo en otras partes vinculadas', 1);
    520. 

  520. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4486, 'PCG08-PYME','FINAN', '595', '4477', 'Deterioro del valor de créditos a corto plazo en partes vinculadas', 1);
    521. 

  521. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4487, 'PCG08-PYME','FINAN', '5953', '4486', 'Deterioro del valor de créditos a corto plazo en empresas del grupo', 1);
    522. 

  522. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4488, 'PCG08-PYME','FINAN', '5954', '4486', 'Deterioro del valor de créditos a corto plazo en empresas asociadas', 1);
    523. 

  523. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4489, 'PCG08-PYME','FINAN', '5955', '4486', 'Deterioro del valor de créditos a corto plazo en otras partes vinculadas', 1);
    524. 

  524. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4490, 'PCG08-PYME','FINAN', '596', '4477', 'Deterioro del valor de participaciones a corto plazo', 1);
    525. 

  525. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4491, 'PCG08-PYME','FINAN', '597', '4477', 'Deterioro del valor de valores representativos de deuda a corto plazo', 1);
    526. 

  526. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4492, 'PCG08-PYME','FINAN', '598', '4477', 'Deterioro de valor de créditos a corto plazo', 1);
    527. 

  527. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4493, 'PCG08-PYME','EXPENSE', '60',   '4006', 'Compras', 1);
    528. 

  528. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4494, 'PCG08-PYME','EXPENSE', '600', '4493', 'Compras de mercaderías', 1);
    529. 

  529. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4495, 'PCG08-PYME','EXPENSE', '601', '4493', 'Compras de materias primas', 1);
    530. 

  530. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4496, 'PCG08-PYME','EXPENSE', '602',  '4493', 'Compras de otros aprovisionamientos', 1);
    531. 

  531. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4497, 'PCG08-PYME','EXPENSE', '606',  '4493', 'Descuentos sobre compras por pronto pago', 1);
    532. 

  532. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4498, 'PCG08-PYME','EXPENSE', '6060', '4497', 'Descuentos sobre compras por pronto pago de mercaderías', 1);
    533. 

  533. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4499, 'PCG08-PYME','EXPENSE', '6061', '4497', 'Descuentos sobre compras por pronto pago de materias primas', 1);
    534. 

  534. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4500, 'PCG08-PYME','EXPENSE', '6062', '4497', 'Descuentos sobre compras por pronto pago de otros aprovisionamientos', 1);
    535. 

  535. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4501, 'PCG08-PYME','EXPENSE', '607', '4493', 'Trabajos realizados por otras empresas', 1);
    536. 

  536. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4502, 'PCG08-PYME','EXPENSE', '608',  '4493', 'Devoluciones de compras y operaciones similares', 1);
    537. 

  537. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4503, 'PCG08-PYME','EXPENSE', '6080', '4502', 'Devoluciones de compras de mercaderías', 1);
    538. 

  538. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4504, 'PCG08-PYME','EXPENSE', '6081', '4502', 'Devoluciones de compras de materias primas', 1);
    539. 

  539. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4505, 'PCG08-PYME','EXPENSE', '6082', '4502', 'Devoluciones de compras de otros aprovisionamientos', 1);
    540. 

  540. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4506, 'PCG08-PYME','EXPENSE', '609',  '4493', 'Rappels por compras', 1);
    541. 

  541. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4507, 'PCG08-PYME','EXPENSE', '6090', '4506', 'Rappels por compras de mercaderías', 1);
    542. 

  542. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4508, 'PCG08-PYME','EXPENSE', '6091', '4506', 'Rappels por compras de materias primas', 1);
    543. 

  543. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4509, 'PCG08-PYME','EXPENSE', '6092', '4506', 'Rappels por compras de otros aprovisionamientos', 1);
    544. 

  544. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4510, 'PCG08-PYME','EXPENSE', '61',  '4006', 'Variación de existencias', 1);
    545. 

  545. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4511, 'PCG08-PYME','EXPENSE', '610', '4510', 'Variación de existencias de mercaderías', 1);
    546. 

  546. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4512, 'PCG08-PYME','EXPENSE', '611', '4510', 'Variación de existencias de materias primas', 1);
    547. 

  547. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4513, 'PCG08-PYME','EXPENSE', '612', '4510', 'Variación de existencias de otros aprovisionamientos', 1);
    548. 

  548. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4514, 'PCG08-PYME','EXPENSE', '62',  '4006', 'Servicios exteriores', 1);
    549. 

  549. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4515, 'PCG08-PYME','EXPENSE', '620', '4514', 'Gastos en investigación y desarrollo del ejercicio', 1);
    550. 

  550. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4516, 'PCG08-PYME','EXPENSE', '621', '4514', 'Arrendamientos y cánones', 1);
    551. 

  551. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4517, 'PCG08-PYME','EXPENSE', '622', '4514', 'Reparaciones y conservación', 1);
    552. 

  552. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4518, 'PCG08-PYME','EXPENSE', '623', '4514', 'Servicios profesionales independientes', 1);
    553. 

  553. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4519, 'PCG08-PYME','EXPENSE', '624', '4514', 'Transportes', 1);
    554. 

  554. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4520, 'PCG08-PYME','EXPENSE', '625', '4514', 'Primas de seguros', 1);
    555. 

  555. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4521, 'PCG08-PYME','EXPENSE', '626', '4514', 'Servicios bancarios y similares', 1);
    556. 

  556. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4522, 'PCG08-PYME','EXPENSE', '627', '4514', 'Publicidad, propaganda y relaciones públicas', 1);
    557. 

  557. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4523, 'PCG08-PYME','EXPENSE', '628', '4514', 'Suministros', 1);
    558. 

  558. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4524, 'PCG08-PYME','EXPENSE', '629', '4514', 'Otros servicios', 1);
    559. 

  559. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4525, 'PCG08-PYME','EXPENSE', '63',   '4006', 'Tributos', 1);
    560. 

  560. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4526, 'PCG08-PYME','EXPENSE', '630',  '4525', 'Impuesto sobre benecifios', 1);
    561. 

  561. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4527, 'PCG08-PYME','EXPENSE', '6300', '4526', 'Impuesto corriente', 1);
    562. 

  562. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4528, 'PCG08-PYME','EXPENSE', '6301', '4526', 'Impuesto diferido', 1);
    563. 

  563. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4529, 'PCG08-PYME','EXPENSE', '631',  '4525', 'Otros tributos', 1);
    564. 

  564. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4530, 'PCG08-PYME','EXPENSE', '633',  '4525', 'Ajustes negativos en la imposición sobre beneficios', 1);
    565. 

  565. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4531, 'PCG08-PYME','EXPENSE', '634',  '4525', 'Ajustes negativos en la imposición indirecta', 1);
    566. 

  566. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4532, 'PCG08-PYME','EXPENSE', '6341', '4531', 'Ajustes negativos en IVA de activo corriente', 1);
    567. 

  567. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4533, 'PCG08-PYME','EXPENSE', '6342', '4531', 'Ajustes negativos en IVA de inversiones', 1);
    568. 

  568. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4534, 'PCG08-PYME','EXPENSE', '636',  '4525', 'Devolución de impuestos', 1);
    569. 

  569. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4535, 'PCG08-PYME','EXPENSE', '638',  '4525', 'Ajustes positivos en la imposición sobre beneficios', 1);
    570. 

  570. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4536, 'PCG08-PYME','EXPENSE', '639',  '4525', 'Ajustes positivos en la imposición directa', 1);
    571. 

  571. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4537, 'PCG08-PYME','EXPENSE', '6391', '4536', 'Ajustes positivos en IVA de activo corriente', 1);
    572. 

  572. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4538, 'PCG08-PYME','EXPENSE', '6392', '4536', 'Ajustes positivos en IVA de inversiones', 1);
    573. 

  573. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4539, 'PCG08-PYME','EXPENSE', '64',   '4006', 'Gastos de personal', 1);
    574. 

  574. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4540, 'PCG08-PYME','EXPENSE', '640',  '4539', 'Sueldos y salarios', 1);
    575. 

  575. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4541, 'PCG08-PYME','EXPENSE', '641',  '4539', 'Indemnizaciones', 1);
    576. 

  576. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4542, 'PCG08-PYME','EXPENSE', '642',  '4539', 'Seguridad social a cargo de la empresa', 1);
    577. 

  577. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4543, 'PCG08-PYME','EXPENSE', '649',  '4539', 'Otros gastos sociales', 1);
    578. 

  578. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4544, 'PCG08-PYME','EXPENSE', '65',   '4006', 'Otros gastos de gestión', 1);
    579. 

  579. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4545, 'PCG08-PYME','EXPENSE', '650',  '4544', 'Pérdidas de créditos comerciales incobrables', 1);
    580. 

  580. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4546, 'PCG08-PYME','EXPENSE', '651',  '4544', 'Resultados de operaciones en común', 1);
    581. 

  581. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4547, 'PCG08-PYME','EXPENSE', '6510', '4546', 'Beneficio transferido gestor', 1);
    582. 

  582. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4548, 'PCG08-PYME','EXPENSE', '6511', '4546', 'Pérdida soportada participe o asociado no gestor', 1);
    583. 

  583. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4549, 'PCG08-PYME','EXPENSE', '659',  '4544', 'Otras pérdidas en gestión corriente', 1);
    584. 

  584. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4550, 'PCG08-PYME','EXPENSE', '66',   '4006', 'Gastos financieros', 1);
    585. 

  585. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4551, 'PCG08-PYME','EXPENSE', '660',  '4550', 'Gastos financieros por actualización de provisiones', 1);
    586. 

  586. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4552, 'PCG08-PYME','EXPENSE', '661',  '4550', 'Intereses de obligaciones y bonos', 1);
    587. 

  587. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4553, 'PCG08-PYME','EXPENSE', '6610', '4452', 'Intereses de obligaciones y bonos a largo plazo empresas del grupo', 1);
    588. 

  588. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4554, 'PCG08-PYME','EXPENSE', '6611', '4452', 'Intereses de obligaciones y bonos a largo plazo empresas asociadas', 1);
    589. 

  589. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4555, 'PCG08-PYME','EXPENSE', '6612', '4452', 'Intereses de obligaciones y bonos a largo plazo otras partes vinculadas', 1);
    590. 

  590. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4556, 'PCG08-PYME','EXPENSE', '6613', '4452', 'Intereses de obligaciones y bonos a largo plazo otras empresas', 1);
    591. 

  591. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4557, 'PCG08-PYME','EXPENSE', '6615', '4452', 'Intereses de obligaciones y bonos a corto plazo empresas del grupo', 1);
    592. 

  592. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4558, 'PCG08-PYME','EXPENSE', '6616', '4452', 'Intereses de obligaciones y bonos a corto plazo empresas asociadas', 1);
    593. 

  593. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4559, 'PCG08-PYME','EXPENSE', '6617', '4452', 'Intereses de obligaciones y bonos a corto plazo otras partes vinculadas', 1);
    594. 

  594. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4560, 'PCG08-PYME','EXPENSE', '6618', '4452', 'Intereses de obligaciones y bonos a corto plazo otras empresas', 1);
    595. 

  595. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4561, 'PCG08-PYME','EXPENSE', '662',  '4550', 'Intereses de deudas', 1);
    596. 

  596. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4562, 'PCG08-PYME','EXPENSE', '6620', '4561', 'Intereses de deudas empresas del grupo', 1);
    597. 

  597. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4563, 'PCG08-PYME','EXPENSE', '6621', '4561', 'Intereses de deudas empresas asociadas', 1);
    598. 

  598. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4564, 'PCG08-PYME','EXPENSE', '6622', '4561', 'Intereses de deudas otras partes vinculadas', 1);
    599. 

  599. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4565, 'PCG08-PYME','EXPENSE', '6623', '4561', 'Intereses de deudas con entidades de crédito', 1);
    600. 

  600. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4566, 'PCG08-PYME','EXPENSE', '6624', '4561', 'Intereses de deudas otras empresas', 1);
    601. 

  601. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4567, 'PCG08-PYME','EXPENSE', '663',  '4550', 'Pérdidas por valorización de activos y pasivos financieros por su valor razonable', 1);
    602. 

  602. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4568, 'PCG08-PYME','EXPENSE', '664',  '4550', 'Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros', 1);
    603. 

  603. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4569, 'PCG08-PYME','EXPENSE', '6640', '4568', 'Dividendos de pasivos empresas del grupo', 1);
    604. 

  604. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4570, 'PCG08-PYME','EXPENSE', '6641', '4568', 'Dividendos de pasivos empresas asociadas', 1);
    605. 

  605. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4571, 'PCG08-PYME','EXPENSE', '6642', '4568', 'Dividendos de pasivos otras partes vinculadas', 1);
    606. 

  606. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4572, 'PCG08-PYME','EXPENSE', '6643', '4568', 'Dividendos de pasivos otras empresas', 1);
    607. 

  607. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4573, 'PCG08-PYME','EXPENSE', '665',  '4550', 'Intereses por descuento de efectos y operaciones de factoring', 1);
    608. 

  608. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4574, 'PCG08-PYME','EXPENSE', '6650', '4573', 'Intereses por descuento de efectos en entidades de crédito del grupo', 1);
    609. 

  609. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4575, 'PCG08-PYME','EXPENSE', '6651', '4573', 'Intereses por descuento de efectos en entidades de crédito asociadas', 1);
    610. 

  610. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4576, 'PCG08-PYME','EXPENSE', '6652', '4573', 'Intereses por descuento de efectos en entidades de crédito vinculadas', 1);
    611. 

  611. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4577, 'PCG08-PYME','EXPENSE', '6653', '4573', 'Intereses por descuento de efectos en otras entidades de crédito', 1);
    612. 

  612. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4578, 'PCG08-PYME','EXPENSE', '6654', '4573', 'Intereses por operaciones de factoring con entidades de crédito del grupo', 1);
    613. 

  613. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4579, 'PCG08-PYME','EXPENSE', '6655', '4573', 'Intereses por operaciones de factoring con entidades de crédito asociadas', 1);
    614. 

  614. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4580, 'PCG08-PYME','EXPENSE', '6656', '4573', 'Intereses por operaciones de factoring con otras entidades de crédito vinculadas', 1);
    615. 

  615. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4581, 'PCG08-PYME','EXPENSE', '6657', '4573', 'Intereses por operaciones de factoring con otras entidades de crédito', 1);
    616. 

  616. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4582, 'PCG08-PYME','EXPENSE', '666',  '4550', 'Pérdidas en participaciones y valores representativos de deuda', 1);
    617. 

  617. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4583, 'PCG08-PYME','EXPENSE', '6660', '4582', 'Pérdidas en valores representativos de deuda a largo plazo empresas del grupo', 1);
    618. 

  618. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4584, 'PCG08-PYME','EXPENSE', '6661', '4582', 'Pérdidas en valores representativos de deuda a largo plazo empresas asociadas', 1);
    619. 

  619. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4585, 'PCG08-PYME','EXPENSE', '6662', '4582', 'Pérdidas en valores representativos de deuda a largo plazo otras partes vinculadas', 1);
    620. 

  620. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4586, 'PCG08-PYME','EXPENSE', '6663', '4582', 'Pérdidas en participaciones y valores representativos de deuda a largo plazo otras empresas', 1);
    621. 

  621. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4587, 'PCG08-PYME','EXPENSE', '6665', '4582', 'Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas del grupo', 1);
    622. 

  622. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4588, 'PCG08-PYME','EXPENSE', '6666', '4582', 'Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas asociadas', 1);
    623. 

  623. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4589, 'PCG08-PYME','EXPENSE', '6667', '4582', 'Pérdidas en valores representativos de deuda a corto plazo otras partes vinculadas', 1);
    624. 

  624. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4590, 'PCG08-PYME','EXPENSE', '6668', '4582', 'Pérdidas en valores representativos de deuda a corto plazo otras empresas', 1);
    625. 

  625. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4591, 'PCG08-PYME','EXPENSE', '667',  '4550', 'Pérdidas de créditos no comerciales', 1);
    626. 

  626. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4592, 'PCG08-PYME','EXPENSE', '6670', '4591', 'Pérdidas de créditos a largo plazo empresas del grupo', 1);
    627. 

  627. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4593, 'PCG08-PYME','EXPENSE', '6671', '4591', 'Pérdidas de créditos a largo plazo empresas asociadas', 1);
    628. 

  628. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4594, 'PCG08-PYME','EXPENSE', '6672', '4591', 'Pérdidas de créditos a largo plazo otras partes vinculadas', 1);
    629. 

  629. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4595, 'PCG08-PYME','EXPENSE', '6673', '4591', 'Pérdidas de créditos a largo plazo otras empresas', 1);
    630. 

  630. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4596, 'PCG08-PYME','EXPENSE', '6675', '4591', 'Pérdidas de créditos a corto plazo empresas del grupo', 1);
    631. 

  631. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4597, 'PCG08-PYME','EXPENSE', '6676', '4591', 'Pérdidas de créditos a corto plazo empresas asociadas', 1);
    632. 

  632. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4598, 'PCG08-PYME','EXPENSE', '6677', '4591', 'Pérdidas de créditos a corto plazo otras partes vinculadas', 1);
    633. 

  633. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4599, 'PCG08-PYME','EXPENSE', '6678', '4591', 'Pérdidas de créditos a corto plazo otras empresas', 1);
    634. 

  634. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4600, 'PCG08-PYME','EXPENSE', '668', '4550', 'Diferencias negativas de cambio', 1);
    635. 

  635. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4601, 'PCG08-PYME','EXPENSE', '669', '4550', 'Otros gastos financieros', 1);
    636. 

  636. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4602, 'PCG08-PYME','EXPENSE', '67',  '4006', 'Pérdidas procedentes de activos no corrientes y gastos excepcionales', 1);
    637. 

  637. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4603, 'PCG08-PYME','EXPENSE', '670', '4602', 'Pérdidas procedentes del inmovilizado intangible', 1);
    638. 

  638. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4604, 'PCG08-PYME','EXPENSE', '671', '4602', 'Pérdidas procedentes del inmovilizado material', 1);
    639. 

  639. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4605, 'PCG08-PYME','EXPENSE', '672', '4602', 'Pérdidas procedentes de las inversiones inmobiliarias', 1);
    640. 

  640. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4607, 'PCG08-PYME','EXPENSE', '673', '4602', 'Pérdidas procedentes de participaciones a largo plazo en partes vinculadas', 1);
    641. 

  641. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4608, 'PCG08-PYME','EXPENSE', '6733', '4607', 'Pérdidas procedentes de participaciones a largo plazo empresas del grupo', 1);
    642. 

  642. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4609, 'PCG08-PYME','EXPENSE', '6734', '4607', 'Pérdidas procedentes de participaciones a largo plazo empresas asociadas', 1);
    643. 

  643. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4610, 'PCG08-PYME','EXPENSE', '6735', '4607', 'Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas', 1);
    644. 

  644. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4611, 'PCG08-PYME','EXPENSE', '675', '4602', 'Pérdidas por operaciones con obligaciones propias', 1);
    645. 

  645. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4612, 'PCG08-PYME','EXPENSE', '678', '4602', 'Gastos excepcionales', 1);
    646. 

  646. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4613, 'PCG08-PYME','EXPENSE', '68',  '4006', 'Dotaciones para amortizaciones', 1);
    647. 

  647. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4614, 'PCG08-PYME','EXPENSE', '680', '4613', 'Amortización del inmovilizado intangible', 1);
    648. 

  648. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4615, 'PCG08-PYME','EXPENSE', '681', '4613', 'Amortización del inmovilizado material', 1);
    649. 

  649. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4616, 'PCG08-PYME','EXPENSE', '682', '4613', 'Amortización de las inversiones inmobiliarias', 1);
    650. 

  650. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4617, 'PCG08-PYME','EXPENSE', '69',  '4006', 'Pérdidas por deterioro y otras dotaciones', 1);
    651. 

  651. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4618, 'PCG08-PYME','EXPENSE', '690', '4617', 'Pérdidas por deterioro del inmovilizado intangible', 1);
    652. 

  652. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4619, 'PCG08-PYME','EXPENSE', '691', '4617', 'Pérdidas por deterioro del inmovilizado material', 1);
    653. 

  653. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4620, 'PCG08-PYME','EXPENSE', '692', '4617', 'Pérdidas por deterioro de las inversiones inmobiliarias', 1);
    654. 

  654. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4621, 'PCG08-PYME','EXPENSE', '693', '4617', 'Pérdidas por deterioro de existencias', 1);
    655. 

  655. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4622, 'PCG08-PYME','EXPENSE', '6930', '4621', 'Pérdidas por deterioro de productos terminados y en curso de fabricación', 1);
    656. 

  656. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4623, 'PCG08-PYME','EXPENSE', '6931', '4621', 'Pérdidas por deterioro de mercaderías', 1);
    657. 

  657. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4624, 'PCG08-PYME','EXPENSE', '6932', '4621', 'Pérdidas por deterioro de materias primas', 1);
    658. 

  658. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4625, 'PCG08-PYME','EXPENSE', '6933', '4621', 'Pérdidas por deterioro de otros aprovisionamientos', 1);
    659. 

  659. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4626, 'PCG08-PYME','EXPENSE', '694',  '4617', 'Pérdidas por deterioro de créditos por operaciones comerciales', 1);
    660. 

  660. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4627, 'PCG08-PYME','EXPENSE', '695',  '4617', 'Dotación a la provisión por operaciones comerciales', 1);
    661. 

  661. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4628, 'PCG08-PYME','EXPENSE', '6954', '4627', 'Dotación a la provisión por contratos onerosos', 1);
    662. 

  662. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4629, 'PCG08-PYME','EXPENSE', '6959', '4628', 'Dotación a la provisión para otras operaciones comerciales', 1);
    663. 

  663. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4630, 'PCG08-PYME','EXPENSE', '696',  '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo', 1);
    664. 

  664. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4631, 'PCG08-PYME','EXPENSE', '6960', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', 1);
    665. 

  665. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4632, 'PCG08-PYME','EXPENSE', '6961', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas', 1);
    666. 

  666. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4633, 'PCG08-PYME','EXPENSE', '6962', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', 1);
    667. 

  667. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4634, 'PCG08-PYME','EXPENSE', '6963', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas', 1);
    668. 

  668. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4635, 'PCG08-PYME','EXPENSE', '6965', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas del grupo', 1);
    669. 

  669. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4636, 'PCG08-PYME','EXPENSE', '6966', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas', 1);
    670. 

  670. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4637, 'PCG08-PYME','EXPENSE', '6967', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas', 1);
    671. 

  671. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4638, 'PCG08-PYME','EXPENSE', '6968', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas', 1);
    672. 

  672. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4639, 'PCG08-PYME','EXPENSE', '697',  '4617', 'Pérdidas por deterioro de créditos a largo plazo', 1);
    673. 

  673. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4640, 'PCG08-PYME','EXPENSE', '6970', '4639', 'Pérdidas por deterioro de créditos a largo plazo empresas del grupo', 1);
    674. 

  674. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4641, 'PCG08-PYME','EXPENSE', '6971', '4639', 'Pérdidas por deterioro de créditos a largo plazo empresas asociadas', 1);
    675. 

  675. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4642, 'PCG08-PYME','EXPENSE', '6972', '4639', 'Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas', 1);
    676. 

  676. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4643, 'PCG08-PYME','EXPENSE', '6973', '4639', 'Pérdidas por deterioro de créditos a largo plazo otras empresas', 1);
    677. 

  677. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4644, 'PCG08-PYME','EXPENSE', '698',  '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
    678. 

  678. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4645, 'PCG08-PYME','EXPENSE', '6980', '4644', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo', 1);
    679. 

  679. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4646, 'PCG08-PYME','EXPENSE', '6981', '4644', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas', 1);
    680. 

  680. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4647, 'PCG08-PYME','EXPENSE', '6985', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo', 1);
    681. 

  681. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4648, 'PCG08-PYME','EXPENSE', '6986', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas', 1);
    682. 

  682. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4649, 'PCG08-PYME','EXPENSE', '6988', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas', 1);
    683. 

  683. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4650, 'PCG08-PYME','EXPENSE', '699',  '4617', 'Pérdidas por deterioro de crédito a corto plazo', 1);
    684. 

  684. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4651, 'PCG08-PYME','EXPENSE', '6990', '4650', 'Pérdidas por deterioro de crédito a corto plazo empresas del grupo', 1);
    685. 

  685. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4652, 'PCG08-PYME','EXPENSE', '6991', '4650', 'Pérdidas por deterioro de crédito a corto plazo empresas asociadas', 1);
    686. 

  686. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4653, 'PCG08-PYME','EXPENSE', '6992', '4650', 'Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas', 1);
    687. 

  687. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4654, 'PCG08-PYME','EXPENSE', '6993',  '4650', 'Pérdidas por deterioro de crédito a corto plazo otras empresas', 1);
    688. 

  688. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4655, 'PCG08-PYME','INCOME', '70', '4007', 'Ventas', 1);
    689. 

  689. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4656, 'PCG08-PYME','INCOME', '700', '4655', 'Ventas de mercaderías', 1);
    690. 

  690. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4657, 'PCG08-PYME','INCOME', '701', '4655', 'Ventas de productos terminados', 1);
    691. 

  691. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4658, 'PCG08-PYME','INCOME', '702', '4655', 'Ventas de productos semiterminados', 1);
    692. 

  692. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4659, 'PCG08-PYME','INCOME', '703', '4655', 'Ventas de subproductos y residuos', 1);
    693. 

  693. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4660, 'PCG08-PYME','INCOME', '704', '4655', 'Ventas de envases y embalajes', 1);
    694. 

  694. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4661, 'PCG08-PYME','INCOME', '705', '4655', 'Prestaciones de servicios', 1);
    695. 

  695. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4662, 'PCG08-PYME','INCOME', '706', '4655', 'Descuentos sobre ventas por pronto pago', 1);
    696. 

  696. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4663, 'PCG08-PYME','INCOME', '7060', '4662', 'Descuentos sobre ventas por pronto pago de mercaderías', 1);
    697. 

  697. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4664, 'PCG08-PYME','INCOME', '7061', '4662', 'Descuentos sobre ventas por pronto pago de productos terminados', 1);
    698. 

  698. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4665, 'PCG08-PYME','INCOME', '7062', '4662', 'Descuentos sobre ventas por pronto pago de productos semiterminados', 1);
    699. 

  699. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4666, 'PCG08-PYME','INCOME', '7063', '4662', 'Descuentos sobre ventas por pronto pago de subproductos y residuos', 1);
    700. 

  700. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4667, 'PCG08-PYME','INCOME', '708',  '4655', 'Devoluciones de ventas y operacioes similares', 1);
    701. 

  701. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4668, 'PCG08-PYME','INCOME', '7080', '4667', 'Devoluciones de ventas de mercaderías', 1);
    702. 

  702. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4669, 'PCG08-PYME','INCOME', '7081', '4667', 'Devoluciones de ventas de productos terminados', 1);
    703. 

  703. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4670, 'PCG08-PYME','INCOME', '7082', '4667', 'Devoluciones de ventas de productos semiterminados', 1);
    704. 

  704. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4671, 'PCG08-PYME','INCOME', '7083', '4667', 'Devoluciones de ventas de subproductos y residuos', 1);
    705. 

  705. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4672, 'PCG08-PYME','INCOME', '7084', '4667', 'Devoluciones de ventas de envases y embalajes', 1);
    706. 

  706. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4673, 'PCG08-PYME','INCOME', '71',  '4007', 'Variación de existencias', 1);
    707. 

  707. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4674, 'PCG08-PYME','INCOME', '710', '4673', 'Variación de existencias de productos en curso', 1);
    708. 

  708. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4675, 'PCG08-PYME','INCOME', '711', '4673', 'Variación de existencias de productos semiterminados', 1);
    709. 

  709. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4676, 'PCG08-PYME','INCOME', '712', '4673', 'Variación de existencias de productos terminados', 1);
    710. 

  710. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4677, 'PCG08-PYME','INCOME', '713', '4673', 'Variación de existencias de subproductos, residuos y materiales recuperados', 1);
    711. 

  711. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4678, 'PCG08-PYME','INCOME', '73',  '4007', 'Trabajos realizados para la empresa', 1);
    712. 

  712. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4679, 'PCG08-PYME','INCOME', '730', '4678', 'Trabajos realizados para el inmovilizado intangible', 1);
    713. 

  713. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4680, 'PCG08-PYME','INCOME', '731', '4678', 'Trabajos realizados para el inmovilizado tangible', 1);
    714. 

  714. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4681, 'PCG08-PYME','INCOME', '732', '4678', 'Trabajos realizados en inversiones inmobiliarias', 1);
    715. 

  715. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4682, 'PCG08-PYME','INCOME', '733', '4678', 'Trabajos realizados para el inmovilizado material en curso', 1);
    716. 

  716. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4683, 'PCG08-PYME','INCOME', '74',  '4007', 'Subvenciones, donaciones y legados', 1);
    717. 

  717. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4684, 'PCG08-PYME','INCOME', '740', '4683', 'Subvenciones, donaciones y legados a la explotación', 1);
    718. 

  718. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4685, 'PCG08-PYME','INCOME', '746', '4683', 'Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio', 1);
    719. 

  719. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4686, 'PCG08-PYME','INCOME', '747', '4683', 'Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio', 1);
    720. 

  720. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4687, 'PCG08-PYME','INCOME', '75',   '4007', 'Otros ingresos de gestión', 1);
    721. 

  721. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4688, 'PCG08-PYME','INCOME', '751',  '4687', 'Resultados de operaciones en común', 1);
    722. 

  722. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4689, 'PCG08-PYME','INCOME', '7510', '4688', 'Pérdida transferida gestor', 1);
    723. 

  723. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4690, 'PCG08-PYME','INCOME', '7511', '4688', 'Beneficio atribuido participe o asociado no gestor', 1);
    724. 

  724. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4691, 'PCG08-PYME','INCOME', '752', '4687', 'Ingreso por arrendamiento', 1);
    725. 

  725. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4692, 'PCG08-PYME','INCOME', '753', '4687', 'Ingresos de propiedad industrial cedida en explotación', 1);
    726. 

  726. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4693, 'PCG08-PYME','INCOME', '754', '4687', 'Ingresos por comisiones', 1);
    727. 

  727. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4694, 'PCG08-PYME','INCOME', '755', '4687', 'Ingresos por servicios al personal', 1);
    728. 

  728. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4695, 'PCG08-PYME','INCOME', '759', '4687', 'Ingresos por servicios diversos', 1);
    729. 

  729. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4696, 'PCG08-PYME','INCOME', '76',   '4007', 'Ingresos financieros', 1);
    730. 

  730. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4697, 'PCG08-PYME','INCOME', '760',  '4696', 'Ingresos de participaciones en instrumentos de patrimonio', 1);
    731. 

  731. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4698, 'PCG08-PYME','INCOME', '7600', '4697', 'Ingresos de participaciones en instrumentos de patrimonio empresas del grupo', 1);
    732. 

  732. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4699, 'PCG08-PYME','INCOME', '7601', '4697', 'Ingresos de participaciones en instrumentos de patrimonio empresas asociadas', 1);
    733. 

  733. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4700, 'PCG08-PYME','INCOME', '7602', '4697', 'Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas', 1);
    734. 

  734. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4701, 'PCG08-PYME','INCOME', '7603', '4697', 'Ingresos de participaciones en instrumentos de patrimonio otras empresas', 1);
    735. 

  735. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4702, 'PCG08-PYME','INCOME', '761',  '4696', 'Ingresos de valores representativos de deuda', 1);
    736. 

  736. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4703, 'PCG08-PYME','INCOME', '7610', '4702', 'Ingresos de valores representativos de deuda empresas del grupo', 1);
    737. 

  737. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4704, 'PCG08-PYME','INCOME', '7611', '4702', 'Ingresos de valores representativos de deuda empresas asociadas', 1);
    738. 

  738. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4705, 'PCG08-PYME','INCOME', '7612', '4702', 'Ingresos de valores representativos de deuda otras partes asociadas', 1);
    739. 

  739. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4706, 'PCG08-PYME','INCOME', '7613', '4702', 'Ingresos de valores representativos de deuda otras empresas', 1);
    740. 

  740. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4707, 'PCG08-PYME','INCOME', '762',   '4696', 'Ingresos de créditos', 1);
    741. 

  741. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4708, 'PCG08-PYME','INCOME', '7620',  '4707', 'Ingresos de créditos a largo plazo', 1);
    742. 

  742. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4709, 'PCG08-PYME','INCOME', '76200', '4708', 'Ingresos de crédito a largo plazo empresas del grupo', 1);
    743. 

  743. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4710, 'PCG08-PYME','INCOME', '76201', '4708', 'Ingresos de crédito a largo plazo empresas asociadas', 1);
    744. 

  744. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4711, 'PCG08-PYME','INCOME', '76202', '4708', 'Ingresos de crédito a largo plazo otras partes asociadas', 1);
    745. 

  745. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4712, 'PCG08-PYME','INCOME', '76203', '4708', 'Ingresos de crédito a largo plazo otras empresas', 1);
    746. 

  746. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4713, 'PCG08-PYME','INCOME', '7621',  '4707', 'Ingresos de créditos a corto plazo', 1);
    747. 

  747. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4714, 'PCG08-PYME','INCOME', '76210', '4713', 'Ingresos de crédito a corto plazo empresas del grupo', 1);
    748. 

  748. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4715, 'PCG08-PYME','INCOME', '76211', '4713', 'Ingresos de crédito a corto plazo empresas asociadas', 1);
    749. 

  749. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4716, 'PCG08-PYME','INCOME', '76212', '4713', 'Ingresos de crédito a corto plazo otras partes asociadas', 1);
    750. 

  750. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4717, 'PCG08-PYME','INCOME', '76213', '4713', 'Ingresos de crédito a corto plazo otras empresas', 1);
    751. 

  751. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4718, 'PCG08-PYME','INCOME', '763',  '4696', 'Beneficios por valorización de activos y pasivos financieros por su valor razonable', 1);
    752. 

  752. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4719, 'PCG08-PYME','INCOME', '766',  '4696', 'Beneficios en participaciones y valores representativos de deuda', 1);
    753. 

  753. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4720, 'PCG08-PYME','INCOME', '7660', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo', 1);
    754. 

  754. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4721, 'PCG08-PYME','INCOME', '7661', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas', 1);
    755. 

  755. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4722, 'PCG08-PYME','INCOME', '7662', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas', 1);
    756. 

  756. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4723, 'PCG08-PYME','INCOME', '7663', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo otras empresas', 1);
    757. 

  757. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4724, 'PCG08-PYME','INCOME', '7665', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo empresas del grupo', 1);
    758. 

  758. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4725, 'PCG08-PYME','INCOME', '7666', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo empresas asociadas', 1);
    759. 

  759. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4726, 'PCG08-PYME','INCOME', '7667', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo otras partes asociadas', 1);
    760. 

  760. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4727, 'PCG08-PYME','INCOME', '7668', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo otras empresas', 1);
    761. 

  761. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4728, 'PCG08-PYME','INCOME', '768',  '4696', 'Diferencias positivas de cambio', 1);
    762. 

  762. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4729, 'PCG08-PYME','INCOME', '769',  '4696', 'Otros ingresos financieros', 1);
    763. 

  763. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4730, 'PCG08-PYME','INCOME', '77',   '4007', 'Beneficios procedentes de activos no corrientes e ingresos excepcionales', 1);
    764. 

  764. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4731, 'PCG08-PYME','INCOME', '770',  '4730', 'Beneficios procedentes del inmovilizado intangible', 1);
    765. 

  765. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4732, 'PCG08-PYME','INCOME', '771',  '4730', 'Beneficios procedentes del inmovilizado material', 1);
    766. 

  766. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4733, 'PCG08-PYME','INCOME', '772',  '4730', 'Beneficios procedentes de las inversiones inmobiliarias', 1);
    767. 

  767. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4734, 'PCG08-PYME','INCOME', '773',  '4730', 'Beneficios procedentes de participaciones a largo plazo en partes vinculadas', 1);
    768. 

  768. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4735, 'PCG08-PYME','INCOME', '7733', '4734', 'Beneficios procedentes de participaciones a largo plazo empresas del grupo', 1);
    769. 

  769. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4736, 'PCG08-PYME','INCOME', '7734', '4734', 'Beneficios procedentes de participaciones a largo plazo empresas asociadas', 1);
    770. 

  770. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4737, 'PCG08-PYME','INCOME', '7735', '4734', 'Beneficios procedentes de participaciones a largo plazo otras partes vinculadas', 1);
    771. 

  771. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4738, 'PCG08-PYME','INCOME', '775',  '4730', 'Beneficios por operaciones con obligaciones propias', 1);
    772. 

  772. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4739, 'PCG08-PYME','INCOME', '778',  '4730', 'Ingresos excepcionales', 1);
    773. 

  773. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4741, 'PCG08-PYME','INCOME', '79',   '4007', 'Excesos y aplicaciones de provisiones y pérdidas por deterioro', 1);
    774. 

  774. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4742, 'PCG08-PYME','INCOME', '790',  '4741', 'Revisión del deterioro del inmovilizado intangible', 1);
    775. 

  775. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4743, 'PCG08-PYME','INCOME', '791',  '4741', 'Revisión del deterioro del inmovilizado material', 1);
    776. 

  776. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4744, 'PCG08-PYME','INCOME', '792',  '4741', 'Revisión del deterioro de las inversiones inmobiliarias', 1);
    777. 

  777. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4745, 'PCG08-PYME','INCOME', '793',  '4741', 'Revisión del deterioro de las existencias', 1);
    778. 

  778. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4746, 'PCG08-PYME','INCOME', '7930', '4745', 'Revisión del deterioro de productos terminados y en curso de fabricación', 1);
    779. 

  779. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4747, 'PCG08-PYME','INCOME', '7931', '4745', 'Revisión del deterioro de mercaderías', 1);
    780. 

  780. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4748, 'PCG08-PYME','INCOME', '7932', '4745', 'Revisión del deterioro de materias primas', 1);
    781. 

  781. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4749, 'PCG08-PYME','INCOME', '7933', '4745', 'Revisión del deterioro de otros aprovisionamientos', 1);
    782. 

  782. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4750, 'PCG08-PYME','INCOME', '794',  '4741', 'Revisión del deterioro de créditos por operaciones comerciales', 1);
    783. 

  783. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4751, 'PCG08-PYME','INCOME', '795',  '4741', 'Exceso de provisiones', 1);
    784. 

  784. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4752, 'PCG08-PYME','INCOME', '7951', '4751', 'Exceso de provisión para impuestos', 1);
    785. 

  785. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4753, 'PCG08-PYME','INCOME', '7952', '4751', 'Exceso de provisión para otras responsabilidades', 1);
    786. 

  786. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4755, 'PCG08-PYME','INCOME', '7954', '4751', 'Exceso de provisión para operaciones comerciales', 1);
    787. 

  787. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4756, 'PCG08-PYME','INCOME', '79544','4755', 'Exceso de provisión por contratos onerosos', 1);
    788. 

  788. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4757, 'PCG08-PYME','INCOME', '79549','4755', 'Exceso de provisión para otras operaciones comerciales', 1);
    789. 

  789. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4758, 'PCG08-PYME','INCOME', '7955', '4751', 'Exceso de provisión para actuaciones medioambienteales', 1);
    790. 

  790. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4759, 'PCG08-PYME','INCOME', '796',  '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo', 1);
    791. 

  791. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4760, 'PCG08-PYME','INCOME', '7960', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', 1);
    792. 

  792. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4761, 'PCG08-PYME','INCOME', '7961', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas', 1);
    793. 

  793. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4762, 'PCG08-PYME','INCOME', '7962', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', 1);
    794. 

  794. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4763, 'PCG08-PYME','INCOME', '7963', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas', 1);
    795. 

  795. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4764, 'PCG08-PYME','INCOME', '7965', '4759', 'Revisión del deterioro de valores representativos a largo plazo empresas del grupo', 1);
    796. 

  796. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4765, 'PCG08-PYME','INCOME', '7966', '4759', 'Revisión del deterioro de valores representativos a largo plazo empresas asociadas', 1);
    797. 

  797. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4766, 'PCG08-PYME','INCOME', '7967', '4759', 'Revisión del deterioro de valores representativos a largo otras partes vinculadas', 1);
    798. 

  798. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4767, 'PCG08-PYME','INCOME', '7968', '4759', 'Revisión del deterioro de valores representativos a largo plazo otras empresas', 1);
    799. 

  799. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4768, 'PCG08-PYME','INCOME', '797',  '4741', 'Revisión del deterioro de créditos a largo plazo', 1);
    800. 

  800. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4769, 'PCG08-PYME','INCOME', '7970', '4768', 'Revisión del deterioro de créditos a largo plazo empresas del grupo', 1);
    801. 

  801. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4770, 'PCG08-PYME','INCOME', '7971', '4768', 'Revisión del deterioro de créditos a largo plazo empresas asociadas', 1);
    802. 

  802. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4771, 'PCG08-PYME','INCOME', '7972', '4768', 'Revisión del deterioro de créditos a largo plazo otras partes vinculadas', 1);
    803. 

  803. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4772, 'PCG08-PYME','INCOME', '7973', '4768', 'Revisión del deterioro de créditos a largo plazo otras empresas', 1);
    804. 

  804. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4773, 'PCG08-PYME','INCOME', '798',  '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
    805. 

  805. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4774, 'PCG08-PYME','INCOME', '7980', '4773', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo', 1);
    806. 

  806. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4775, 'PCG08-PYME','INCOME', '7981', '4773', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas', 1);
    807. 

  807. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4776, 'PCG08-PYME','INCOME', '7985', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo empresas del grupo', 1);
    808. 

  808. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4777, 'PCG08-PYME','INCOME', '7986', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo empresas asociadas', 1);
    809. 

  809. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4778, 'PCG08-PYME','INCOME', '7987', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo otras partes vinculadas', 1);
    810. 

  810. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4779, 'PCG08-PYME','INCOME', '7988', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo otras empresas', 1);
    811. 

  811. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4780, 'PCG08-PYME','INCOME', '799',  '4741', 'Revisión del deterioro de créditos a corto plazo', 1);
    812. 

  812. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4781, 'PCG08-PYME','INCOME', '7990', '4780', 'Revisión del deterioro de créditos a corto plazo empresas del grupo', 1);
    813. 

  813. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4782, 'PCG08-PYME','INCOME', '7991', '4780', 'Revisión del deterioro de créditos a corto plazo empresas asociadas', 1);
    814. 

  814. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4783, 'PCG08-PYME','INCOME', '7992', '4780', 'Revisión del deterioro de créditos a corto plazo otras partes vinculadas', 1);
    815. 

  815. INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4784, 'PCG08-PYME','INCOME', '7993', '4780', 'Revisión del deterioro de créditos a corto plazo otras empresas', 1);
    816.