1-- Slovak chart of accounts
2-- Peter Meszaros <peterm@insypo.sk>
3-- Kompletn� ��tov� osnova platn� v roku 2007
4--
5INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('01','NEHMOTN� INVESTI�N� MAJETOK','H','\N','\N','\N');
6INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('02','HMOTN� INVESTI�N� MAJETOK ODPISOVAN�','H','\N','\N','\N');
7INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('03','HMOTN� INVEST. MAJETOK NEODPISOVAN�','H','\N','\N','\N');
8INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('04','OBSTARANIE NEHMOTN�CH A HM. INVEST�CI�','H','\N','\N','\N');
9INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('05','POSKYTNUT� PREDDAVKY NA NEHM. IM A HIM','H','\N','\N','\N');
10INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('06','FINAN�N� INVEST�CIE','H','\N','\N','\N');
11INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('07','OPR�VKY K NEHMOTN�MU IM','H','\N','\N','\N');
12INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('08','OPR�VKY K HMOTN�MU IM','H','\N','\N','\N');
13INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('09','OPRAVN� POLO�KY K IM','H','\N','\N','\N');
14INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('11','MATERI�L','H','\N','\N','\N');
15INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('12','Z�SOBY VLASTNEJ V�ROBY','H','\N','\N','\N');
16INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('13','TOVAR','H','\N','\N','\N');
17INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('19','OPRAVN� POLO�KY','H','\N','\N','\N');
18INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('21','PENIAZE','H','\N','\N','\N');
19INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('22','��TY V BANK�CH','H','\N','\N','\N');
20INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('23','BE�N� BANKOV� �VERY','H','\N','\N','\N');
21INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('24','IN� KR�TKODOB� FINAN�N� V�POMOCI','H','\N','\N','\N');
22INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('25','KR�TKODOB� FINAN�N� MAJETOK','H','\N','\N','\N');
23INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('26','PREVODY MEDZI FINAN�N�MI ��TAMI','H','\N','\N','\N');
24INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('29','OPRAVN� POLO�KY KU KR�TKOD. FIN. MAJETKU','H','\N','\N','\N');
25INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('31','POH�AD�VKY','H','\N','\N','\N');
26INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('32','Z�V�ZKY ','H','\N','\N','\N');
27INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('33','Z��TOVANIE SO ZAMESTNANCAMI A IN�TIT�CIAMI','H','\N','\N','\N');
28INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('34','Z��TOVANIE DAN� A DOT�CI�','H','\N','\N','\N');
29INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('35','POH�AD�VKY VO�I SPOLO�N�KOM A ZDRU�ENIU','H','\N','\N','\N');
30INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('36','Z�V�ZKY VO�I SPOLO�N�KOM A ZDRU�ENIU','H','\N','\N','\N');
31INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('37','IN� POH�AD�VKY A Z�V�ZKY','H','\N','\N','\N');
32INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('38','PRECHODN� ��TY AKT�V A PAS�V','H','\N','\N','\N');
33INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('39','OPR.POL. K Z��T. VZ�AHOM A VN�TORN� Z��TOV.','H','\N','\N','\N');
34INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('41','Z�KLADN� IMANIE A KAPIT�LOV� FONDY','H','\N','\N','\N');
35INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('42','FONDY ZO ZISKU A PREVEDEN� HOSP. V�SLEDKY','H','\N','\N','\N');
36INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('43','HOSPOD�RSKY V�SLEDOK','H','\N','\N','\N');
37INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('45','REZERVY','H','\N','\N','\N');
38INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('46','BANKOV� �VERY','H','\N','\N','\N');
39INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('47','DLHODOB� Z�V�ZKY','H','\N','\N','\N');
40INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('48','ODLO�EN� DA�','H','\N','\N','\N');
41INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('49','INDIVIDU�LNY PODNIKATE�','H','\N','\N','\N');
42INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('50','SPOTREBOVAN� N�KUPY','H','\N','\N','\N');
43INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('51','SLU�BY','H','\N','\N','\N');
44INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('52','OSOBN� N�KLADY','H','\N','\N','\N');
45INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('53','DANE A POPLATKY','H','\N','\N','\N');
46INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('54','IN� PREV�DZKOV� N�KLADY','H','\N','\N','\N');
47INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('55','ODPISY,REZERVY A OPR. POL. PREV�DZKOV�CH N.','H','\N','\N','\N');
48INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('56','FINAN�N� N�KLADY','H','\N','\N','\N');
49INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('57','REZERVY A OPRAVN� POLO�KY FINAN�N�CH N.','H','\N','\N','\N');
50INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('58','MIMORIADNE N�KLADY','H','\N','\N','\N');
51INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('59','DANE Z PR�JMOV A PREVODOV� ��TY','H','\N','\N','\N');
52INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('60','TR�BY ZA VLASTN� V�KONY A TOVAR','H','\N','\N','\N');
53INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('61','ZMENA STAVU VN�TROPODNIKOV�CH Z�SOB','H','\N','\N','\N');
54INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('62','AKTIV�CIA','H','\N','\N','\N');
55INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('64','IN� PREV�DZKOV� V�NOSY','H','\N','\N','\N');
56INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('65','Z��T. REZERV A OPR. POLO�IEK PREV�DZKOV. V.','H','\N','\N','\N');
57INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('66','FINAN�N� V�NOSY','H','\N','\N','\N');
58INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('67','Z��T. REZERV A OPRAVN�CH POL. FINAN�N�CH V.','H','\N','\N','\N');
59INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('68','MIMORIADNE V�NOSY','H','\N','\N','\N');
60INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('69','PREVODOV� ��TY','H','\N','\N','\N');
61INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('70','ZA�IATO�N� A KONE�N� ��ET','H','\N','\N','\N');
62INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('71','��ET ZISKOV A STR�T','H','\N','\N','\N');
63INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('80','VN�TROPODNIKOV� N�KLADY','H','\N','\N','\N');
64INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('90','VN�TROPODNIKOV� V�NOSY','H','\N','\N','\N');
65INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('010000','Dlhodob� nehmotn� majetok','A','01','A','\N');
66INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('011000','Zria�ovacie v�davky','A','01','A','\N');
67INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('012000','Aktivovan� n�klady na v�voj','A','01','A','\N');
68INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('013000','Softv�r','A','01','A','\N');
69INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('014000','Oceniteln� pr�va','A','01','A','\N');
70INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('015000','Goodwill','A','01','L','\N');
71INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('019000','Ostatn� nehmotn� investi�n� majetok','A','01','A','\N');
72INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('020000','Dlhodob� hmotn� majetok - odpisovan�','A','02','A','\N');
73INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('021000','Stavby','A','02','A','\N');
74INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('022000','Samostatne hnuteln� veci','A','02','A','\N');
75INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('025000','Pestovatelsk� celky trval�ch porastov','A','02','A','\N');
76INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('026000','Z�kladn� st�do a ��itkov� zvierat�','A','02','A','\N');
77INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('029000','Ostatn� dlhodob� hmotn� majetok','A','02','A','\N');
78INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('030000','Dlhodob� hmotn� majetok - neodpisovan�','A','03','A','\N');
79INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('031000','Pozemky','A','03','A','\N');
80INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('032000','Umeleck� diela a zbierky','A','03','A','\N');
81INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('040000','Obstaranie dlhodob�ho majetku','A','04','A','\N');
82INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('041000','Obstaranie dlhodob�ho nehmotn�ho majetku','A','04','A','\N');
83INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('042000','Obstaranie dlhodob�ho hmotn�ho majetku','A','04','A','\N');
84INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('043000','Obstaranie dlhodob�ho finan�n�ho majetku','A','04','A','\N');
85INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('050000','Poskytnut� preddavky na dlhodob� majetok','A','05','A','\N');
86INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('051000','Poskytnut� preddavky na nehmot. majetok','A','05','A','\N');
87INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('052000','Poskytnut� preddavky na hmotn�  majetok','A','05','A','\N');
88INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('053000','Poskytnut� preddavky na fina�n� majetok','A','05','A','\N');
89INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('060000','Dlhodob� finan�n� majetok','A','06','A','\N');
90INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('061000','Podiel.cenn� papiere a podiely v ovl.os.','A','06','A','\N');
91INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('062000','Podiel.cenn� papiere a podiely s podstat','A','06','A','\N');
92INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('063000','Realizovate�n� cenn� papiere a podiely','A','06','A','\N');
93INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('065000','Dlhov� cenn� papiere dr�an� do splatnost','A','06','A','\N');
94INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('066000','Pozi�ky u�tov.jednotke v konsolid.celku','A','06','A','\N');
95INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('067000','Ostatn� p��i�ky','A','06','A','\N');
96INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('069000','Ostan� dlhodob� finan�n� majetok','A','06','A','\N');
97INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('070000','Opr�vky k dlhodob�mu nehmotn�mu majetku','A','07','L','\N');
98INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('071000','Opr�vky k zriadovac�m n�kladom','A','07','L','\N');
99INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('072000','Opr�vky k aktivovan�m n�kladom na v�voj','A','07','L','\N');
100INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('073000','Opr�vky k softv�ru','A','07','L','\N');
101INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('074000','Opr�vky k oceniteln�m pr�vam','A','07','L','\N');
102INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('075000','Opr�vky ku goodwillu','A','07','L','\N');
103INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('079000','Opr�vky k ostatn�mu drob.nehmot.majetku','A','07','L','\N');
104INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('080000','Opr�vky k dlhodob�mu hmotn�mu majetku','A','08','L','\N');
105INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('081000','Opr�vky k stavb�m','A','08','L','\N');
106INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('082000','Opr�vky k samostatn�m hnuteln�m veciam','A','08','L','\N');
107INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('085000','Opr�vky k pestovatelsk�m celkom a poras.','A','08','L','\N');
108INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('086000','Opr�vky k z�klad.st�du a ��itkov�m zvier','A','08','L','\N');
109INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('089000','Opr�vky k ostat.dlhodob.hmotn�mu majetku','A','08','L','\N');
110INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('090000','Opravn� polo�ky k dlhodob�mu majetku','A','09','L','\N');
111INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('091000','Opravn� polo�ka k dlhodob.nehmot.majetku','A','09','L','\N');
112INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('092000','Opravn� polo�ka k dlhodob.hmot.majetku','A','09','L','\N');
113INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('093000','Opravn� polo�ka k nedok.nehmot.majetku','A','09','L','\N');
114INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('094000','Opravn� polo�ka k nedok.hmot.majetku','A','09','L','\N');
115INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('095000','Opravn� polo�ka k poskytnut�m preddavkom','A','09','L','\N');
116INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('096000','Opravn� polo�ka k dlhodob.finan�.majetku','A','09','L','\N');
117INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('097000','Opravn� polo�ka k nadobudnut�mu majetku','A','09','L','\N');
118INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('098000','Opr�vky k opr.polo�ke k nadobud.majetku','A','09','L','\N');
119INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('110000','Materi�l','A','11','A','IC');
120INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111000','Obstaranie materi�lu','A','11','A','IC');
121INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111600','N�kup zvierat','A','11','A','IC');
122INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112000','Materi�l na sklade','A','11','A','IC');
123INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('119000','Materi�l na ceste','A','11','A','IC');
124INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('120000','Z�soby vlastnej v�roby','A','12','A','IC');
125INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('121000','Nedokon�en� v�roba','A','12','A','IC');
126INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('122000','Polotovary vlastnej v�roby','A','12','A','IC');
127INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('123000','V�robky','A','12','A','IC');
128INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('124000','Zvierat�','A','12','A','IC');
129INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('130000','Tovar','A','13','A','IC');
130INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('131000','Obstaranie tovaru','A','13','A','IC');
131INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('132000','Tovar na sklade a v predajniach','A','13','A','IC');
132INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('139000','Tovar na ceste','A','13','A','IC');
133INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('190000','Opravn� polo�ky k z�sob�m','A','19','A','\N');
134INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('191000','Opravn� polo�ka k materialu','A','19','L','\N');
135INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('192000','Opravn� polo�ka k nedokon�enej v�robe','A','19','L','\N');
136INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('193000','Opravn� polo�ka k polotovarom vl.vyroby','A','19','L','\N');
137INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('194000','Opravn� polo�ka k v�robkom','A','19','L','\N');
138INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('195000','Opravn� polo�ka k zvierat�m','A','19','L','\N');
139INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('196000','Opravn� polo�ka k tovaru','A','19','L','\N');
140INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('210000','Peniaze','A','21','A','AR_paid:AP_paid');
141INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('211000','Pokladnica','A','21','A','AR_paid:AP_paid');
142INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('213000','Ceniny','A','21','A','AR_paid:AP_paid');
143INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('220000','��ty v bank�ch','A','22','A','AR_paid:AP_paid');
144INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('221000','Bankov� ��ty','A','22','A','AR_paid:AP_paid');
145INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('230000','Be�n� bankov� �very','A','23','L','\N');
146INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('231000','Kr�tkodob� bankov� �very','A','23','L','\N');
147INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('232000','Eskontn� �very','A','23','L','\N');
148INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('240000','In� kr�tkodob� finan�n� v�pomoci','A','24','L','\N');
149INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('241000','Emitovan� kr�tkodob� dlhopisy','A','24','L','\N');
150INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('249000','Ostatn� kr�tkodob� finan�n� vypomoci','A','24','L','\N');
151INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('250000','Kr�tkodob� finan�n� majetok','A','25','A','\N');
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301INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('584000','Tvorba rezerv','A','58','E','AP_amount');
302INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('588000','Ostatn� mimoriadn� n�klady','A','58','E','AP_amount');
303INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('589000','Tvorba opravn�ch polo�iek','A','58','E','AP_amount');
304INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('591000','Da� z pr�jmov z be�nej �inn. - splatn�','A','59','E','AP_amount');
305INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('592000','Da� z pr�jmov z be�nej �inn. - odlo�en�','A','59','E','AP_amount');
306INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('593000','Da� z pr�jmov z mim.�innosti - splatn�','A','59','E','AP_amount');
307INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('594000','Da� z pr�jmov z mim.�innosti - odlo�en�','A','59','E','AP_amount');
308INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('595000','Dodato�n� odvody dane z pr�jmov','A','59','E','AP_amount');
309INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('596000','Prevod podielov na hosp.v�sl.spolo�n�kom','A','59','E','AP_amount');
310INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('597000','Prevod n�kladov hospod�rskej �innosti','A','59','E','AP_amount');
311INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('598000','Prevod finan�n�ch n�kladov','A','59','E','AP_amount');
312INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('600000','Tr�by za vlastn� vykony a tovar','A','60','I','AR_amount:IC_sale:IC_income');
313INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('601000','Tr�by za vlastn� v�robky','A','60','I','AR_amount:IC_sale:IC_income');
314INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('602000','Tr�by z predaja slu�ieb','A','60','I','AR_amount:IC_sale:IC_income');
315INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('604000','Tr�by za tovar','A','60','I','AR_amount:IC_sale');
316INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('610000','Zmena stavu vn�troorganiza�n�ch z�sob','A','61','I','AR_amount');
317INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('611000','Zmena stavu nedokon�enej v�roby','A','61','I','AR_amount');
318INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('612000','Zmena stavu polotovarov','A','61','I','AR_amount');
319INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('613000','Zmena stavu v�robkov','A','61','I','AR_amount');
320INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('614000','Zmena stavu zvierat','A','61','I','AR_amount');
321INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('620000','Aktiv�cia','A','62','I','AR_amount');
322INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('621000','Aktiv�cia materi�lu a tovaru','A','62','I','AR_amount');
323INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('622000','Aktiv�cia vn�troorganiza�n�ch slu�ieb','A','62','I','AR_amount');
324INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('623000','Aktiv�cia dlhodob�ho nehmotn�ho majetku','A','62','I','AR_amount');
325INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('624000','Aktiv�cia dlhodob�ho hmotn�ho majetku','A','62','I','AR_amount');
326INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('640000','Ostatn� v�nosy z hospod�rskej �innosti','A','64','I','AR_amount');
327INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('641000','Tr�by z predaja dlh.nehm.a hmotn.majetku','A','64','I','AR_amount');
328INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('642000','Tr�by z predaja materi�lu','A','64','I','AR_amount');
329INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('644000','Zmluvn� pokuty,pen�le a �roky z ome�kan.','A','64','I','AR_amount');
330INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('645000','Ostatn� pokuty,pen�le a �roky z ome�kan.','A','64','I','AR_amount');
331INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646000','V�nosy z odp�san�ch pohlad�vok','A','64','I','AR_amount');
332INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648000','Ostatn� v�nosy z hospod�rskej �innosti','A','64','I','AR_amount');
333INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652000','Z��tovanie z�konn�ch rezerv','A','65','I','AR_amount');
334INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654000','Z��tovanie ostatn�ch rezerv','A','65','I','AR_amount');
335INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655000','Z��tovanie komplexn.n�kladov bud.obdobi','A','65','I','AR_amount');
336INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('657000','Z��tov.opr�vok k opr.polo�ke k nadob.maj','A','65','I','AR_amount');
337INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('659000','Z��tovanie opravn�ch polo�iek','A','65','I','AR_amount');
338INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('660000','Finan�n� v�nosy','A','66','I','AR_amount');
339INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('661000','Tr�by z predaja cenn�ch papierov a podie','A','66','I','AR_amount');
340INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('662000','�roky','A','66','I','AR_amount');
341INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('663000','Kurzov� zisky','A','66','I','AR_amount');
342INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('664000','V�nosy z precenenia cenn�ch papierov','A','66','I','AR_amount');
343INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('665000','V�nosy z dlhodob�ho finan�n�ho majetku','A','66','I','AR_amount');
344INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('666000','V�nosy z kr�tkodob. finan�n�ho majetku','A','66','I','AR_amount');
345INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('667000','V�nosy z deriv�tov�ch oper�ci�','A','66','I','AR_amount');
346INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('668000','Ostatn� finan�n� v�nosy','A','66','I','AR_amount');
347INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('674000','Z��tovanie rezerv','A','67','I','AR_amount');
348INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('679000','Z��tovanie opravn�ch polo�iek','A','67','I','AR_amount');
349INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('680000','Mimoriadne v�nosy','A','68','I','AR_amount');
350INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('681000','V�nosy zo zmeny met�dy','A','68','I','AR_amount');
351INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('682000','N�hrady �k�d','A','68','I','AR_amount');
352INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('684000','Z��tovanie rezerv','A','68','I','AR_amount');
353INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('688000','Ostan� mimoriadne v�nosy','A','68','I','AR_amount');
354INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('689000','Z��tovanie opravn�ch polo�iek','A','68','I','AR_amount');
355INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('697000','Prevod v�nosov z hospod�rskej �innosti','A','69','I','AR_amount');
356INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('698000','Prevod finan�n�ch v�nosov','A','69','I','AR_amount');
357INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('701000','Za�iato�n� ��et s�vahov�','A','70','L','\N');
358INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('702000','Kone�n� ��et s�vahov�','A','70','L','\N');
359INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('710000','��et ziskov a str�t','A','71','L','\N');
360INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('751000','Prenajat� majetok','A','75','A','\N');
361INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('799000','Z��tovac� pods�vahov� ��et','A','79','A','\N');
362INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('800000','Vn�tropodnikov� n�klady','A','80','E','AP_amount');
363INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('900000','Vn�tropodnikov� v�nosy','A','90','I','AR_amount');
364--
365INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343120'),0.19);
366INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343220'),0.19);
367INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343110'),0.10);
368INSERT INTO tax (chart_id,rate) VALUES ((select id from chart where accno = '343210'),0.10);
369--
370INSERT INTO defaults (fldname, fldvalue) VALUES ('inventory_accno_id', (SELECT id FROM chart WHERE accno = '132000'));
371INSERT INTO defaults (fldname, fldvalue) VALUES ('income_accno_id', (SELECT id FROM chart WHERE accno = '604000'));
372INSERT INTO defaults (fldname, fldvalue) VALUES ('expense_accno_id', (SELECT id FROM chart WHERE accno = '504000'));
373INSERT INTO defaults (fldname, fldvalue) VALUES ('fxgain_accno_id', (SELECT id FROM chart WHERE accno = '663000'));
374INSERT INTO defaults (fldname, fldvalue) VALUES ('fxloss_accno_id', (SELECT id FROM chart WHERE accno = '563000'));
375INSERT INTO defaults (fldname, fldvalue) VALUES ('weightunit', 'kg');
376INSERT INTO defaults (fldname, fldvalue) VALUES ('precision', '2');
377--
378INSERT INTO curr (rn, curr, prec) VALUES (1,'SKK',2);
379INSERT INTO curr (rn, curr, prec) VALUES (2,'EUR',2);
380INSERT INTO curr (rn, curr, prec) VALUES (3,'CZK',2);
381
382