-- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
-- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
-- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
-- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2018 Regis Houssin        <regis.houssin@capnetworks.com>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@zendsi.com>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <http://www.gnu.org/licenses/>.
--
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l'install et tous les sigles '--' sont supprimés.
--

--
-- Descriptif des plans comptables ES PCG08-PYME
-- ID 4000 - 4784
--

INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1', NULL, 'Financiación básica', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACTIVO', 'XXXXXX', '2', NULL, 'Activo no corriente', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'EXISTENCIAS', 'XXXXXX', '3', NULL, 'Existencias', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4', NULL, 'Acreedores y deudores por operaciones comerciales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'FINAN', 'XXXXXX', '5', NULL, 'Cuentas financieras', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'EXPENSE', 'XXXXXX', '6', NULL, 'Compras y gastos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'INCOME', 'XXXXXX', '7', NULL, 'Ventas e ingresos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '10', '1', 'CAPITAL', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '100', '10', 'Capital social', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '101', '10', 'Fondo social', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'CAPITAL', '102', '10', 'Capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '103', '10', 'Socios por desembolsos no exigidos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1030', '103', 'Socios por desembolsos no exigidos capital social', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1034', '103', 'Socios por desembolsos no exigidos capital pendiente de inscripción', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '104', '10', 'Socios por aportaciones no dineradas pendientes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1040', '104', 'Socios por aportaciones no dineradas pendientes capital social', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1044', '104', 'Socios por aportaciones no dineradas pendientes capital pendiente de inscripción', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '108', '10', 'Acciones o participaciones propias en situaciones especiales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '109', '10', 'Acciones o participaciones propias para reducción de capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '11', '1', 'Reservas y otros instrumentos de patrimonio', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '110', '11', 'Prima de emisión o asunción', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '111', '11', 'Otros instrumentos de patrimonio neto', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1110', '111', 'Patrimonio neto por emisión de instrumentos financieros compuestos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1111', '111', 'Resto de instrumentos de patrimoio neto', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '112', '11', 'Reserva legal', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '113', '11', 'Reservas voluntarias', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '114', '11', 'Reservas especiales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1140', '114', 'Reservas para acciones o participaciones de la sociedad dominante', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1141', '114', 'Reservas estatutarias', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1142', '114', 'Reservas por capital amortizado', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1143', '114', 'Reservas por fondo de comercio', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1144', '1140', 'Reservas por acciones propias aceptadas en garantía', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '115', '11', 'Reservas por pérdidas y ganancias actuariales y otros ajustes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '118', '11', 'Aportaciones de socios o propietarios', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '119', '11', 'Diferencias por ajuste del capital a euros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '12', '1', 'Resultados pendientes de aplicación', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '120', '12', 'Remanente', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '121', '12', 'Resultados negativos de ejercicios anteriores', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '129', '12', 'Resultado del ejercicio', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '13', '1', 'Subvenciones, donaciones y ajustes por cambio de valor', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '130', '13', 'Subvenciones oficiales de capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '131', '13', 'Donaciones y legados de capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '132', '13', 'Otras subvenciones, donaciones y legados', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '133', '13', 'Ajustes por valoración en activos financieros disponibles para la venta', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '134', '13', 'Operaciones de cobertura', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1340', '134', 'Cobertura de flujos de efectivo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1341', '134', 'Cobertura de una inversión neta en un negocio extranjero', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '135', '13', 'Diferencias de conversión', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '136', '13', 'Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '137', '13', 'Ingresos fiscales a distribuir en varios ejercicios', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1370', '137', 'Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1371', '137', 'Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '14', '1', 'Provisiones', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '141', '14', 'Provisión para impuestos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '142', '14', 'Provisión para otras responsabilidades', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '143', '14', 'Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '145', '14', 'Provisión para actuaciones medioambientales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '15', '1', 'Deudas a largo plazo con características especiales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '150', '15', 'Acciones o participaciones a largo plazo consideradas como pasivos financieros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '153', '15', 'Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1533', '153', 'Desembolsos no exigidos empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1534', '153', 'Desembolsos no exigidos empresas asociadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1535', '153', 'Desembolsos no exigidos otras partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1536', '153', 'Otros desembolsos no exigidos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '154', '15', 'Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1543', '154', 'Aportaciones no dinerarias pendientes empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1544', '154', 'Aportaciones no dinerarias pendientes empresas asociadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1545', '154', 'Aportaciones no dinerarias pendientes otras partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1546', '154', 'Otras aportaciones no dinerarias pendientes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '16', '1', 'Deudas a largo plazo con partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '160', '16', 'Deudas a largo plazo con entidades de crédito vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1603', '160', 'Deudas a largo plazo con entidades de crédito empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1604', '160', 'Deudas a largo plazo con entidades de crédito empresas asociadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1605', '160', 'Deudas a largo plazo con otras entidades de crédito vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '161', '16', 'Proveedores de inmovilizado a largo plazo partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1613', '161', 'Proveedores de inmovilizado a largo plazo empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1614', '161', 'Proveedores de inmovilizado a largo plazo empresas asociadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1615', '161', 'Proveedores de inmovilizado a largo plazo otras partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '162', '16', 'Acreedores por arrendamiento financiero a largo plazo partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1623', '162', 'Acreedores por arrendamiento financiero a largo plazo empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1624', '1623', 'Acreedores por arrendamiento financiero a largo plazo empresas asociadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1625', '1623', 'Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '163', '16', 'Otras deudas a largo plazo con partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1633', '163', 'Otras deudas a largo plazo empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'CAPIT', 'XXXXXX', '1634', '163', 'Otras deudas a largo plazo empresas asociadas', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'PROVEEDORES', '400', '40', 'Proveedores', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4000', '400', 'Proveedores euros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4004', '400', 'Proveedores moneda extranjera', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4009', '400', 'Proveedores facturas pendientes de recibir o formalizar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '401', '40', 'Proveedores efectos comerciales a pagar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '403', '40', 'Proveedores empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4030', '403', 'Proveedores empresas del grupo euros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4031', '403', 'Efectos comerciales a pagar empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4034', '403', 'Proveedores empresas del grupo moneda extranjera', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4039', '403', 'Proveedores empresas del grupo facturas pendientes de recibir o de formalizar', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '41', '4', 'Acreedores varios', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'CLIENTES', '430', '43', 'Clientes', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '432', '43', 'Clientes operaciones de factoring', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '433', '43', 'Clientes empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4330', '433', 'Clientes empresas del grupo euros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4331', '433', 'Efectos comerciales a cobrar empresas del grupo', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4334', '433', 'Clientes empresas del grupo moneda extranjera', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4336', '433', 'Clientes empresas del grupo dudoso cobro', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4337', '433', 'Envases y embalajes a devolver a clientes empresas del grupo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4339', '433', 'Clientes empresas del grupo facturas pendientes de formalizar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '434', '43', 'Clientes empresas asociadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '435', '43', 'Clientes otras partes vinculadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '436', '43', 'Clientes de dudoso cobro', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '437', '43', 'Envases y embalajes a devolver por clientes', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '44', '4', 'Deudores varios', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4400', '440', 'Deudores euros', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '460', '46', 'Anticipos de renumeraciones', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '465', '46', 'Renumeraciones pendientes de pago', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '47', '4', 'Administraciones Públicas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '470', '47', 'Hacienda Pública deudora por diversos conceptos', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4709', '470', 'Hacienda Pública deudora por devolución de impuestos', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '472', '47', 'Hacienda Pública IVA soportado', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '473', '47', 'Hacienda Pública retenciones y pagos a cuenta', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4740', '474', 'Activos por diferencias temporarias deducibles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4742', '474', 'Derechos por deducciones y bonificaciones pendientes de aplicar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4745', '474', 'Crédito por pérdidasa compensar del ejercicio', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4751', '475', 'Hacienda Pública acreedora por retenciones practicadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '4752', '475', 'Hacienda Pública acreedora por impuesto sobre sociedades', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '476', '47', 'Organismos de la Seguridad Social acreedores', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PCG08-PYME', 'ACREEDORES_DEUDORES', 'XXXXXX', '477', '47', 'Hacienda Pública IVA repercutido', 1, __ENTITY__);
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