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3.6.0-3.7.0.sql
executable file
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3.6.0-3.7.0.sql
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--
-- Be carefull to requests order.
-- This file must be loaded by calling /install/index.php page
-- when current version is 3.7.0 or higher.
--
-- To rename a table: ALTER TABLE llx_table RENAME TO llx_table_new;
-- To add a column: ALTER TABLE llx_table ADD COLUMN newcol varchar(60) NOT NULL DEFAULT '0' AFTER existingcol;
-- To rename a column: ALTER TABLE llx_table CHANGE COLUMN oldname newname varchar(60);
-- To drop a column: ALTER TABLE llx_table DROP COLUMN oldname;
-- To change type of field: ALTER TABLE llx_table MODIFY COLUMN name varchar(60);
-- To drop a foreign key: ALTER TABLE llx_table DROP FOREIGN KEY fk_name;
-- To restrict request to Mysql version x.y use -- VMYSQLx.y
-- To restrict request to Pgsql version x.y use -- VPGSQLx.y
-- To make pk to be auto increment (mysql): VMYSQL4.3 ALTER TABLE llx_c_shipment_mode CHANGE COLUMN rowid rowid INTEGER NOT NULL AUTO_INCREMENT;
-- To make pk to be auto increment (postgres): VPGSQL8.2 NOT POSSIBLE. MUST DELETE/CREATE TABLE
-- To set a field as NULL: VPGSQL8.2 ALTER TABLE llx_table ALTER COLUMN name DROP NOT NULL;
-- To set a field as default NULL: VPGSQL8.2 ALTER TABLE llx_table ALTER COLUMN name SET DEFAULT NULL;
-- -- VPGSQL8.2 DELETE FROM llx_usergroup_user WHERE fk_user NOT IN (SELECT rowid from llx_user);
-- -- VMYSQL4.1 DELETE FROM llx_usergroup_user WHERE fk_usergroup NOT IN (SELECT rowid from llx_usergroup);
INSERT INTO llx_c_forme_juridique (fk_pays, code, libelle, active) VALUES (1, '60', 'Entreprise Individuelle à Responsabilité Limitée (EIRL)', 1);
--insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('FICHINTER_MODIFY','Intervention modified','Executed when a intervention is modified','ficheinter',19);
--insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('FICHINTER_DELETE','Intervention delete','Executed when a intervention is delete','ficheinter',19);
insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('FICHINTER_CLASSIFY_BILLED','Intervention set billed','Executed when a intervention is set to billed (when option FICHINTER_CLASSIFY_BILLED is set)','ficheinter',19);
insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('FICHINTER_CLASSIFY_UNBILLED','Intervention set unbilled','Executed when a intervention is set to unbilled (when option FICHINTER_CLASSIFY_BILLED is set)','ficheinter',19);
insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('FICHINTER_SENTBYMAIL','Intervention sent by mail','Executed when a intervention is sent by mail','ficheinter',19);
insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('FICHINTER_REOPEN','Intervention opened','Executed when a intervention is re-opened','ficheinter',19);
insert into llx_c_action_trigger (code,label,description,elementtype,rang) values ('PROPAL_CLASSIFY_BILLED','Customer proposal set billed','Executed when a customer proposal is set to billed','propal',2);
-- VPGSQL8.2 ALTER TABLE llx_contrat ALTER COLUMN fk_commercial_signature DROP NOT NULL;
-- VPGSQL8.2 ALTER TABLE llx_contrat ALTER COLUMN fk_commercial_suivi DROP NOT NULL;
ALTER TABLE llx_contrat MODIFY fk_commercial_signature integer NULL;
ALTER TABLE llx_contrat MODIFY fk_commercial_suivi integer NULL;
ALTER TABLE llx_notify ADD COLUMN fk_soc integer NULL after fk_action;
ALTER TABLE llx_notify ADD COLUMN type varchar(16) DEFAULT 'email' after fk_soc;
ALTER TABLE llx_bank_account ADD COLUMN fk_user_author integer;
ALTER TABLE llx_c_actioncomm ADD COLUMN color varchar(9);
ALTER TABLE llx_propal ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_commande ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_facture ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_product ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_fichinter ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_commande_fournisseur ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_facture_fourn ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_bank_account ADD COLUMN fk_user_modif integer after fk_user_author;
ALTER TABLE llx_fichinter ADD COLUMN ref_ext varchar(255);
-- Defined only to have specific list for countries that can't use generic list (like argentina that need type A or B)
ALTER TABLE llx_c_typent ADD COLUMN fk_country integer NULL AFTER libelle;
INSERT INTO llx_c_actioncomm (id, code, type, libelle, module, active, position) values (11,'AC_INT','system','Intervention on site',NULL, 1, 4);
ALTER TABLE llx_user ADD COLUMN fk_user_creat integer AFTER tms;
ALTER TABLE llx_user ADD COLUMN fk_user_modif integer AFTER fk_user_creat;
-- Add module accounting Expert
--ALTER TABLE llx_bookkeeping RENAME TO llx_accounting_bookkeeping; -- To update old user of module Accounting Expert -> Line should be added into file sql/x.y.z-a.b.c.sql of module.
CREATE TABLE llx_accounting_bookkeeping
(
rowid integer NOT NULL AUTO_INCREMENT PRIMARY KEY,
doc_date date NOT NULL,
doc_type varchar(30) NOT NULL, -- facture_client/reglement_client/facture_fournisseur/reglement_fournisseur
doc_ref varchar(30) NOT NULL, -- facture_client/reglement_client/... reference number
fk_doc integer NOT NULL, -- facture_client/reglement_client/... rowid
fk_docdet integer NOT NULL, -- facture_client/reglement_client/... line rowid
code_tiers varchar(24), -- code tiers
numero_compte varchar(32) DEFAULT NULL,
label_compte varchar(128) NOT NULL,
debit double NOT NULL,
credit double NOT NULL,
montant double NOT NULL,
sens varchar(1) DEFAULT NULL,
fk_user_author integer NOT NULL,
import_key varchar(14),
code_journal varchar(10) DEFAULT NULL,
piece_num integer NOT NULL
) ENGINE=innodb;
ALTER TABLE llx_c_paiement ADD COLUMN accountancy_code varchar(32) DEFAULT NULL AFTER active;
ALTER TABLE llx_bank_account ADD COLUMN accountancy_journal varchar(3) DEFAULT NULL AFTER account_number;
ALTER TABLE llx_accountingaccount add column entity integer DEFAULT 1 NOT NULL AFTER rowid;
ALTER TABLE llx_accountingaccount add column datec datetime AFTER entity;
ALTER TABLE llx_accountingaccount add column fk_user_author integer DEFAULT NULL AFTER label;
ALTER TABLE llx_accountingaccount add column fk_user_modif integer DEFAULT NULL AFTER fk_user_author;
-- Qual
UPDATE llx_const SET name = 'ACCOUNTING_MODE' WHERE name = 'COMPTA_MODE';
UPDATE llx_const SET name = 'ACCOUNTING_ACCOUNT_CUSTOMER' WHERE name = 'COMPTA_ACCOUNT_CUSTOMER';
UPDATE llx_const SET name = 'ACCOUNTING_ACCOUNT_SUPPLIER' WHERE name = 'COMPTA_ACCOUNT_SUPPLIER';
UPDATE llx_const SET name = 'ACCOUNTING_PRODUCT_BUY_ACCOUNT' WHERE name = 'COMPTA_PRODUCT_BUY_ACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_PRODUCT_SOLD_ACCOUNT' WHERE name = 'COMPTA_PRODUCT_SOLD_ACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_SERVICE_BUY_ACCOUNT' WHERE name = 'COMPTA_SERVICE_BUY_ACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_SERVICE_SOLD_ACCOUNT' WHERE name = 'COMPTA_SERVICE_SOLD_ACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_VAT_ACCOUNT' WHERE name = 'COMPTA_VAT_ACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_VAT_BUY_ACCOUNT' WHERE name = 'COMPTA_VAT_BUY_ACCOUNT';
-- Compatibility with module Accounting Expert
UPDATE llx_const SET name = 'ACCOUNTING_SEPARATORCSV' WHERE name = 'ACCOUNTINGEX_SEPARATORCSV';
UPDATE llx_const SET name = 'ACCOUNTING_ACCOUNT_SUSPENSE' WHERE name = 'ACCOUNTINGEX_ACCOUNT_SUSPENSE';
UPDATE llx_const SET name = 'ACCOUNTING_SELL_JOURNAL' WHERE name = 'ACCOUNTINGEX_SELL_JOURNAL';
UPDATE llx_const SET name = 'ACCOUNTING_PURCHASE_JOURNAL' WHERE name = 'ACCOUNTINGEX_PURCHASE_JOURNAL';
UPDATE llx_const SET name = 'ACCOUNTING_SOCIAL_JOURNAL' WHERE name = 'ACCOUNTINGEX_SOCIAL_JOURNAL';
UPDATE llx_const SET name = 'ACCOUNTING_CASH_JOURNAL' WHERE name = 'ACCOUNTINGEX_CASH_JOURNAL';
UPDATE llx_const SET name = 'ACCOUNTING_MISCELLANEOUS_JOURNAL' WHERE name = 'ACCOUNTINGEX_MISCELLANEOUS_JOURNAL';
UPDATE llx_const SET name = 'ACCOUNTING_ACCOUNT_TRANSFER_CASH' WHERE name = 'ACCOUNTINGEX_ACCOUNT_TRANSFER_CASH';
UPDATE llx_const SET name = 'ACCOUNTING_MODELCSV' WHERE name = 'ACCOUNTINGEX_MODELCSV';
UPDATE llx_const SET name = 'ACCOUNTING_LENGTH_GACCOUNT' WHERE name = 'ACCOUNTINGEX_LENGTH_GACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_LENGTH_AACCOUNT' WHERE name = 'ACCOUNTINGEX_LENGTH_AACCOUNT';
UPDATE llx_const SET name = 'ACCOUNTING_LIMIT_LIST_VENTILATION' WHERE name = 'ACCOUNTINGEX_LIMIT_LIST_VENTILATION';
UPDATE llx_const SET name = 'ACCOUNTING_LIST_SORT_VENTILATION_TODO' WHERE name = 'ACCOUNTINGEX_LIST_SORT_VENTILATION_TODO';
UPDATE llx_const SET name = 'ACCOUNTING_LIST_SORT_VENTILATION_DONE' WHERE name = 'ACCOUNTINGEX_LIST_SORT_VENTILATION_DONE';
-- Drop old table
DROP TABLE llx_compta;
DROP TABLE llx_compta_account;
DROP TABLE llx_compta_compte_generaux;
-- Align size for accounting account
ALTER TABLE llx_accountingaccount MODIFY COLUMN account_number varchar(32);
ALTER TABLE llx_accountingaccount MODIFY COLUMN account_parent varchar(32);
ALTER TABLE llx_accountingaccount add column tms timestamp AFTER datec;
ALTER TABLE llx_accountingdebcred MODIFY COLUMN account_number varchar(32);
ALTER TABLE llx_bank_account MODIFY COLUMN account_number varchar(32);
ALTER TABLE llx_c_chargesociales MODIFY COLUMN accountancy_code varchar(32);
ALTER TABLE llx_c_revenuestamp MODIFY COLUMN accountancy_code_sell varchar(32);
ALTER TABLE llx_c_revenuestamp MODIFY COLUMN accountancy_code_buy varchar(32);
ALTER TABLE llx_c_tva MODIFY COLUMN accountancy_code_sell varchar(32);
ALTER TABLE llx_c_tva MODIFY COLUMN accountancy_code_buy varchar(32);
ALTER TABLE llx_product MODIFY COLUMN accountancy_code_sell varchar(32);
ALTER TABLE llx_product MODIFY COLUMN accountancy_code_buy varchar(32);
ALTER TABLE llx_user MODIFY COLUMN accountancy_code varchar(32);
ALTER TABLE llx_user ADD COLUMN thm double(24,8);
ALTER TABLE llx_user ADD COLUMN tjm double(24,8);
ALTER TABLE llx_user ADD COLUMN salary double(24,8);
ALTER TABLE llx_user ADD COLUMN salaryextra double(24,8);
ALTER TABLE llx_user ADD COLUMN weeklyhours double(16,8);
ALTER TABLE llx_projet_task_time ADD COLUMN task_datehour datetime after task_date;
ALTER TABLE llx_actioncomm_resources CHANGE COLUMN transparent transparency smallint default 1;
-- Localtaxes by thirds
ALTER TABLE llx_c_tva MODIFY COLUMN localtax1 varchar(10);
ALTER TABLE llx_c_tva MODIFY COLUMN localtax2 varchar(10);
ALTER TABLE llx_localtax ADD COLUMN localtaxtype tinyint after entity;
ALTER TABLE llx_societe ADD COLUMN localtax1_value double(6,3) after localtax1_assuj;
ALTER TABLE llx_societe ADD COLUMN localtax2_value double(6,3) after localtax2_assuj;
-- Change on table c_pays
ALTER TABLE llx_c_pays RENAME TO llx_c_country;
ALTER TABLE llx_c_country CHANGE COLUMN libelle label VARCHAR(50);
ALTER TABLE llx_c_ziptown ADD CONSTRAINT fk_c_ziptown_fk_pays FOREIGN KEY (fk_pays) REFERENCES llx_c_country (rowid);
ALTER TABLE llx_c_regions ADD CONSTRAINT fk_c_regions_fk_pays FOREIGN KEY (fk_pays) REFERENCES llx_c_country (rowid);
-- Added missing relations of llx_product
-- fk_country
ALTER TABLE llx_product MODIFY COLUMN fk_country INTEGER NULL DEFAULT NULL;
-- VPGSQL8.2 ALTER TABLE llx_product ALTER COLUMN fk_country DROP NOT NULL;
-- VPGSQL8.2 ALTER TABLE llx_product ALTER COLUMN fk_country SET DEFAULT NULL;
UPDATE llx_product SET fk_country = NULL WHERE fk_country = 0;
ALTER TABLE llx_product ADD INDEX idx_product_fk_country (fk_country);
ALTER TABLE llx_product ADD CONSTRAINT fk_product_fk_country FOREIGN KEY (fk_country) REFERENCES llx_c_country (rowid);
-- fk_user_author
ALTER TABLE llx_product MODIFY COLUMN fk_user_author INTEGER NULL DEFAULT NULL;
-- VPGSQL8.2 ALTER TABLE llx_product ALTER COLUMN fk_user_author DROP NOT NULL;
-- VPGSQL8.2 ALTER TABLE llx_product ALTER COLUMN fk_user_author SET DEFAULT NULL;
ALTER TABLE llx_product ADD INDEX idx_product_fk_user_author (fk_user_author);
-- fk_barcode_type
ALTER TABLE llx_product MODIFY COLUMN fk_barcode_type INTEGER NULL DEFAULT NULL;
-- VPGSQL8.2 ALTER TABLE llx_product ALTER COLUMN fk_barcode_type DROP NOT NULL;
-- VPGSQL8.2 ALTER TABLE llx_product ALTER COLUMN fk_barcode_type SET DEFAULT NULL;
UPDATE llx_product SET fk_barcode_type = NULL WHERE fk_barcode_type = 0;
ALTER TABLE llx_product ADD INDEX idx_product_fk_barcode_type (fk_barcode_type);
UPDATE llx_product SET fk_barcode_type = NULL WHERE fk_barcode_type NOT IN (SELECT rowid from llx_c_barcode_type);
-- Added missing relations of llx_product_price
-- fk_user_author
ALTER TABLE llx_product_price ADD INDEX idx_product_price_fk_user_author (fk_user_author);
UPDATE llx_product_price set fk_user_author = null where fk_user_author = 0;
ALTER TABLE llx_product_price ADD CONSTRAINT fk_product_price_user_author FOREIGN KEY (fk_user_author) REFERENCES llx_user (rowid);
-- fk_user_author
ALTER TABLE llx_product_price ADD INDEX idx_product_price_fk_product (fk_product);
DELETE from llx_product_price where fk_product NOT IN (SELECT rowid from llx_product);
ALTER TABLE llx_product_price ADD CONSTRAINT fk_product_price_product FOREIGN KEY (fk_product) REFERENCES llx_product (rowid);
ALTER TABLE llx_commande_fournisseur ADD COLUMN fk_account integer AFTER date_livraison;
ALTER TABLE llx_facture_fourn ADD COLUMN fk_account integer AFTER fk_projet;
-- Fiscal years
create table llx_accounting_fiscalyear
(
rowid integer AUTO_INCREMENT PRIMARY KEY,
label varchar(128) NOT NULL,
date_start date,
date_end date,
statut tinyint DEFAULT 0 NOT NULL,
entity integer DEFAULT 1 NOT NULL, -- multi company id
datec datetime NOT NULL,
tms timestamp,
fk_user_author integer NULL,
fk_user_modif integer NULL
)ENGINE=innodb;
ALTER TABLE llx_contrat ADD COLUMN ref_ext varchar(30) after ref;
ALTER TABLE llx_contrat ADD COLUMN ref_supplier varchar(30) after ref_ext;
ALTER TABLE llx_propal ADD COLUMN fk_shipping_method integer AFTER date_livraison;
ALTER TABLE llx_commande ADD COLUMN fk_shipping_method integer AFTER date_livraison;
ALTER TABLE llx_adherents MODIFY COLUMN societe VARCHAR(60);
--
-- Descriptif des plans comptables ES PCG08-PYME
--
INSERT INTO llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (4, 'PCG08-PYME', '4', 'The PYME accountancy spanish plan', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4001,'PCG08-PYME','FINANCIACION', 'XXXXXX', '1', '', 'Financiación básica', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4002,'PCG08-PYME','ACTIVO', 'XXXXXX', '2', '', 'Activo no corriente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4003,'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '3', '', 'Existencias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4004,'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4', '', 'Acreedores y deudores por operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4005,'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '5', '', 'Cuentas financieras', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4006,'PCG08-PYME','COMPRAS_Y_GASTOS','XXXXXX', '6', '', 'Compras y gastos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4007,'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7', '', 'Ventas e ingresos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4008, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '10', '4001', 'CAPITAL', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4009, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '100', '4008', 'Capital social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4010, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '101', '4008', 'Fondo social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4011, 'PCG08-PYME','FINANCIACION', 'CAPITAL', '102', '4008', 'Capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4012, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '103', '4008', 'Socios por desembolsos no exigidos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4013, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1030', '4012', 'Socios por desembolsos no exigidos capital social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4014, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1034', '4012', 'Socios por desembolsos no exigidos capital pendiente de inscripción', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4015, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '104', '4008', 'Socios por aportaciones no dineradas pendientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4016, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1040', '4015', 'Socios por aportaciones no dineradas pendientes capital social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4017, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1044', '4015', 'Socios por aportaciones no dineradas pendientes capital pendiente de inscripción', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4018, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '108', '4008', 'Acciones o participaciones propias en situaciones especiales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4019, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '109', '4008', 'Acciones o participaciones propias para reducción de capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4020, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '11', '4001', 'Reservas y otros instrumentos de patrimonio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4021, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '110', '4020', 'Prima de emisión o asunción', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4022, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '111', '4020', 'Otros instrumentos de patrimonio neto', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4023, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1110', '4022', 'Patrimonio neto por emisión de instrumentos financieros compuestos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4024, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1111', '4022', 'Resto de instrumentos de patrimoio neto', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4025, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '112', '4020', 'Reserva legal', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4026, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '113', '4020', 'Reservas voluntarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4027, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '114', '4020', 'Reservas especiales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4028, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1140', '4027', 'Reservas para acciones o participaciones de la sociedad dominante', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4029, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1141', '4027', 'Reservas estatutarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4030, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1142', '4027', 'Reservas por capital amortizado', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4031, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1143', '4027', 'Reservas por fondo de comercio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4032, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1144', '4028', 'Reservas por acciones propias aceptadas en garantía', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4033, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '115', '4020', 'Reservas por pérdidas y ganancias actuariales y otros ajustes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4034, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '118', '4020', 'Aportaciones de socios o propietarios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4035, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '119', '4020', 'Diferencias por ajuste del capital a euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4036, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '12', '4001', 'Resultados pendientes de aplicación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4037, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '120', '4036', 'Remanente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4038, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '121', '4036', 'Resultados negativos de ejercicios anteriores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4039, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '129', '4036', 'Resultado del ejercicio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4040, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '13', '4001', 'Subvenciones, donaciones y ajustes por cambio de valor', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4041, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '130', '4040', 'Subvenciones oficiales de capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4042, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '131', '4040', 'Donaciones y legados de capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4043, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '132', '4040', 'Otras subvenciones, donaciones y legados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4044, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '133', '4040', 'Ajustes por valoración en activos financieros disponibles para la venta', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4045, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '134', '4040', 'Operaciones de cobertura', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4046, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1340', '4045', 'Cobertura de flujos de efectivo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4047, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1341', '4045', 'Cobertura de una inversión neta en un negocio extranjero', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4048, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '135', '4040', 'Diferencias de conversión', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4049, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '136', '4040', 'Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4050, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '137', '4040', 'Ingresos fiscales a distribuir en varios ejercicios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4051, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1370', '4050', 'Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4052, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1371', '4050', 'Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4053, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '14', '4001', 'Provisiones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4054, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '141', '4053', 'Provisión para impuestos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4055, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '142', '4053', 'Provisión para otras responsabilidades', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4056, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '143', '4053', 'Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4057, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '145', '4053', 'Provisión para actuaciones medioambientales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4058, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '15', '4001', 'Deudas a largo plazo con características especiales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4059, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '150', '4058', 'Acciones o participaciones a largo plazo consideradas como pasivos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4060, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '153', '4058', 'Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4061, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1533', '4060', 'Desembolsos no exigidos empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4062, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1534', '4060', 'Desembolsos no exigidos empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4063, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1535', '4060', 'Desembolsos no exigidos otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4064, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1536', '4060', 'Otros desembolsos no exigidos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4065, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '154', '4058', 'Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4066, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1543', '4065', 'Aportaciones no dinerarias pendientes empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4067, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1544', '4065', 'Aportaciones no dinerarias pendientes empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4068, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1545', '4065', 'Aportaciones no dinerarias pendientes otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4069, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1546', '4065', 'Otras aportaciones no dinerarias pendientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4070, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '16', '4001', 'Deudas a largo plazo con partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4071, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '160', '4070', 'Deudas a largo plazo con entidades de crédito vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4072, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1603', '4071', 'Deudas a largo plazo con entidades de crédito empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4073, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1604', '4071', 'Deudas a largo plazo con entidades de crédito empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4074, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1605', '4071', 'Deudas a largo plazo con otras entidades de crédito vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4075, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '161', '4070', 'Proveedores de inmovilizado a largo plazo partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4076, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1613', '4075', 'Proveedores de inmovilizado a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4077, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1614', '4075', 'Proveedores de inmovilizado a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4078, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1615', '4075', 'Proveedores de inmovilizado a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4079, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '162', '4070', 'Acreedores por arrendamiento financiero a largo plazo partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4080, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1623', '4079', 'Acreedores por arrendamiento financiero a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4081, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1624', '4080', 'Acreedores por arrendamiento financiero a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4082, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1625', '4080', 'Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4083, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '163', '4070', 'Otras deudas a largo plazo con partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4084, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1633', '4083', 'Otras deudas a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4085, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1634', '4083', 'Otras deudas a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4086, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '1635', '4083', 'Otras deudas a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4087, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '17', '4001', 'Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4088, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '170', '4087', 'Deudas a largo plazo con entidades de crédito', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4089, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '171', '4087', 'Deudas a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4090, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '172', '4087', 'Deudas a largo plazo transformables en suvbenciones donaciones y legados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4091, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '173', '4087', 'Proveedores de inmovilizado a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4092, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '174', '4087', 'Acreedores por arrendamiento financiero a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4093, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '175', '4087', 'Efectos a pagar a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4094, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '176', '4087', 'Pasivos por derivados financieros a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4095, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '177', '4087', 'Obligaciones y bonos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4096, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '179', '4087', 'Deudas representadas en otros valores negociables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4097, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '18', '4001', 'Pasivos por fianzas garantias y otros conceptos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4098, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '180', '4097', 'Fianzas recibidas a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4099, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '181', '4097', 'Anticipos recibidos por ventas o prestaciones de servicios a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4100, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '185', '4097', 'Depositos recibidos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4101, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '19', '4001', 'Situaciones transitorias de financiación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4102, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '190', '4101', 'Acciones o participaciones emitidas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4103, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '192', '4101', 'Suscriptores de acciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4104, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '194', '4101', 'Capital emitido pendiente de inscripción', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4105, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '195', '4101', 'Acciones o participaciones emitidas consideradas como pasivos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4106, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '197', '4101', 'Suscriptores de acciones consideradas como pasivos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4107, 'PCG08-PYME','FINANCIACION', 'XXXXXX', '199', '4101', 'Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4108, 'PCG08-PYME','ACTIVO', 'XXXXXX', '20', '4002', 'Inmovilizaciones intangibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4109, 'PCG08-PYME','ACTIVO', 'XXXXXX', '200', '4108', 'Investigación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4110, 'PCG08-PYME','ACTIVO', 'XXXXXX', '201', '4108', 'Desarrollo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4111, 'PCG08-PYME','ACTIVO', 'XXXXXX', '202', '4108', 'Concesiones administrativas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4112, 'PCG08-PYME','ACTIVO', 'XXXXXX', '203', '4108', 'Propiedad industrial', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4113, 'PCG08-PYME','ACTIVO', 'XXXXXX', '205', '4108', 'Derechos de transpaso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4114, 'PCG08-PYME','ACTIVO', 'XXXXXX', '206', '4108', 'Aplicaciones informáticas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4115, 'PCG08-PYME','ACTIVO', 'XXXXXX', '209', '4108', 'Anticipos para inmovilizaciones intangibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4116, 'PCG08-PYME','ACTIVO', 'XXXXXX', '21', '4002', 'Inmovilizaciones materiales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4117, 'PCG08-PYME','ACTIVO', 'XXXXXX', '210', '4116', 'Terrenos y bienes naturales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4118, 'PCG08-PYME','ACTIVO', 'XXXXXX', '211', '4116', 'Construcciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4119, 'PCG08-PYME','ACTIVO', 'XXXXXX', '212', '4116', 'Instalaciones técnicas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4120, 'PCG08-PYME','ACTIVO', 'XXXXXX', '213', '4116', 'Maquinaria', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4121, 'PCG08-PYME','ACTIVO', 'XXXXXX', '214', '4116', 'Utillaje', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4122, 'PCG08-PYME','ACTIVO', 'XXXXXX', '215', '4116', 'Otras instalaciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4123, 'PCG08-PYME','ACTIVO', 'XXXXXX', '216', '4116', 'Mobiliario', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4124, 'PCG08-PYME','ACTIVO', 'XXXXXX', '217', '4116', 'Equipos para procesos de información', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4125, 'PCG08-PYME','ACTIVO', 'XXXXXX', '218', '4116', 'Elementos de transporte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4126, 'PCG08-PYME','ACTIVO', 'XXXXXX', '219', '4116', 'Otro inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4127, 'PCG08-PYME','ACTIVO', 'XXXXXX', '22', '4002', 'Inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4128, 'PCG08-PYME','ACTIVO', 'XXXXXX', '220', '4127', 'Inversiones en terreons y bienes naturales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4129, 'PCG08-PYME','ACTIVO', 'XXXXXX', '221', '4127', 'Inversiones en construcciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4130, 'PCG08-PYME','ACTIVO', 'XXXXXX', '23', '4002', 'Inmovilizaciones materiales en curso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4131, 'PCG08-PYME','ACTIVO', 'XXXXXX', '230', '4130', 'Adaptación de terrenos y bienes naturales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4132, 'PCG08-PYME','ACTIVO', 'XXXXXX', '231', '4130', 'Construcciones en curso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4133, 'PCG08-PYME','ACTIVO', 'XXXXXX', '232', '4130', 'Instalaciones técnicas en montaje', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4134, 'PCG08-PYME','ACTIVO', 'XXXXXX', '233', '4130', 'Maquinaria en montaje', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4135, 'PCG08-PYME','ACTIVO', 'XXXXXX', '237', '4130', 'Equipos para procesos de información en montaje', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4136, 'PCG08-PYME','ACTIVO', 'XXXXXX', '239', '4130', 'Anticipos para inmovilizaciones materiales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4137, 'PCG08-PYME','ACTIVO', 'XXXXXX', '24', '4002', 'Inversiones financieras a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4138, 'PCG08-PYME','ACTIVO', 'XXXXXX', '240', '4137', 'Participaciones a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4139, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2403', '4138', 'Participaciones a largo plazo en empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4140, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2404', '4138', 'Participaciones a largo plazo en empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4141, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2405', '4138', 'Participaciones a largo plazo en otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4142, 'PCG08-PYME','ACTIVO', 'XXXXXX', '241', '4137', 'Valores representativos de deuda a largo plazo de partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4143, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2413', '4142', 'Valores representativos de deuda a largo plazo de empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4144, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2414', '4142', 'Valores representativos de deuda a largo plazo de empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4145, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2415', '4142', 'Valores representativos de deuda a largo plazo de otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4146, 'PCG08-PYME','ACTIVO', 'XXXXXX', '242', '4137', 'Créditos a largo plazo a partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4147, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2423', '4146', 'Créditos a largo plazo a empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4148, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2424', '4146', 'Créditos a largo plazo a empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4149, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2425', '4146', 'Créditos a largo plazo a otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4150, 'PCG08-PYME','ACTIVO', 'XXXXXX', '249', '4137', 'Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4151, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2493', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4152, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2494', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4153, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2495', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4154, 'PCG08-PYME','ACTIVO', 'XXXXXX', '25', '4002', 'Otras inversiones financieras a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4155, 'PCG08-PYME','ACTIVO', 'XXXXXX', '250', '4154', 'Inversiones financieras a largo plazo en instrumentos de patrimonio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4156, 'PCG08-PYME','ACTIVO', 'XXXXXX', '251', '4154', 'Valores representativos de deuda a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4157, 'PCG08-PYME','ACTIVO', 'XXXXXX', '252', '4154', 'Créditos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4158, 'PCG08-PYME','ACTIVO', 'XXXXXX', '253', '4154', 'Créditos a largo plazo por enajenación de inmovilizado', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4159, 'PCG08-PYME','ACTIVO', 'XXXXXX', '254', '4154', 'Créditos a largo plazo al personal', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4160, 'PCG08-PYME','ACTIVO', 'XXXXXX', '255', '4154', 'Activos por derivados financieros a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4161, 'PCG08-PYME','ACTIVO', 'XXXXXX', '258', '4154', 'Imposiciones a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4162, 'PCG08-PYME','ACTIVO', 'XXXXXX', '259', '4154', 'Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4163, 'PCG08-PYME','ACTIVO', 'XXXXXX', '26', '4002', 'Fianzas y depósitos constituidos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4164, 'PCG08-PYME','ACTIVO', 'XXXXXX', '260', '4163', 'Fianzas constituidas a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4165, 'PCG08-PYME','ACTIVO', 'XXXXXX', '261', '4163', 'Depósitos constituidos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4166, 'PCG08-PYME','ACTIVO', 'XXXXXX', '28', '4002', 'Amortización acumulada del inmovilizado', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4167, 'PCG08-PYME','ACTIVO', 'XXXXXX', '280', '4166', 'Amortización acumulado del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4168, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2800', '4167', 'Amortización acumulada de investigación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4169, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2801', '4167', 'Amortización acumulada de desarrollo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4170, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2802', '4167', 'Amortización acumulada de concesiones administrativas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4171, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2803', '4167', 'Amortización acumulada de propiedad industrial', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4172, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2805', '4167', 'Amortización acumulada de derechos de transpaso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4173, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2806', '4167', 'Amortización acumulada de aplicaciones informáticas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4174, 'PCG08-PYME','ACTIVO', 'XXXXXX', '281', '4166', 'Amortización acumulado del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4175, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2811', '4174', 'Amortización acumulada de construcciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4176, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2812', '4174', 'Amortización acumulada de instalaciones técnicas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4177, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2813', '4174', 'Amortización acumulada de maquinaria', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4178, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2814', '4174', 'Amortización acumulada de utillaje', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4179, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2815', '4174', 'Amortización acumulada de otras instalaciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4180, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2816', '4174', 'Amortización acumulada de mobiliario', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4181, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2817', '4174', 'Amortización acumulada de equipos para proceso de información', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4182, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2818', '4174', 'Amortización acumulada de elementos de transporte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4183, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2819', '4175', 'Amortización acumulada de otro inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4184, 'PCG08-PYME','ACTIVO', 'XXXXXX', '282', '4166', 'Amortización acumulada de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4185, 'PCG08-PYME','ACTIVO', 'XXXXXX', '29', '4002', 'Deterioro de valor de activos no corrientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4186, 'PCG08-PYME','ACTIVO', 'XXXXXX', '290', '4185', 'Deterioro de valor del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4187, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2900', '4186', 'Deterioro de valor de investigación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4188, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2901', '4186', 'Deterioro de valor de desarrollo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4189, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2902', '4186', 'Deterioro de valor de concesiones administrativas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4190, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2903', '4186', 'Deterioro de valor de propiedad industrial', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4191, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2905', '4186', 'Deterioro de valor de derechos de transpaso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4192, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2906', '4186', 'Deterioro de valor de aplicaciones informáticas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4193, 'PCG08-PYME','ACTIVO', 'XXXXXX', '291', '4185', 'Deterioro de valor del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4194, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2910', '4193', 'Deterioro de valor de terrenos y bienes naturales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4195, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2911', '4193', 'Deterioro de valor de construcciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4196, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2912', '4193', 'Deterioro de valor de instalaciones técnicas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4197, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2913', '4193', 'Deterioro de valor de maquinaria', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4198, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2914', '4193', 'Deterioro de valor de utillajes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4199, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2915', '4194', 'Deterioro de valor de otras instalaciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4200, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2916', '4194', 'Deterioro de valor de mobiliario', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4201, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2917', '4194', 'Deterioro de valor de equipos para proceso de información', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4202, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2918', '4194', 'Deterioro de valor de elementos de transporte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4203, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2919', '4194', 'Deterioro de valor de otro inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4204, 'PCG08-PYME','ACTIVO', 'XXXXXX', '292', '4185', 'Deterioro de valor de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4205, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2920', '4204', 'Deterioro de valor de terrenos y bienes naturales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4206, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2921', '4204', 'Deterioro de valor de construcciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4207, 'PCG08-PYME','ACTIVO', 'XXXXXX', '293', '4185', 'Deterioro de valor de participaciones a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4208, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2933', '4207', 'Deterioro de valor de participaciones a largo plazo en empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4209, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2934', '4207', 'Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4210, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2935', '4207', 'Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4211, 'PCG08-PYME','ACTIVO', 'XXXXXX', '294', '4185', 'Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4212, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2943', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4213, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2944', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4214, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2945', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4215, 'PCG08-PYME','ACTIVO', 'XXXXXX', '295', '4185', 'Deterioro de valor de créditos a largo plazo a partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4216, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2953', '4215', 'Deterioro de valor de créditos a largo plazo a empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4217, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2954', '4215', 'Deterioro de valor de créditos a largo plazo a empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4218, 'PCG08-PYME','ACTIVO', 'XXXXXX', '2955', '4215', 'Deterioro de valor de créditos a largo plazo a otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4219, 'PCG08-PYME','ACTIVO', 'XXXXXX', '296', '4185', 'Deterioro de valor de participaciones en el patrimonio netoa largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4220, 'PCG08-PYME','ACTIVO', 'XXXXXX', '297', '4185', 'Deterioro de valor de valores representativos de deuda a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4221, 'PCG08-PYME','ACTIVO', 'XXXXXX', '298', '4185', 'Deterioro de valor de créditos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4222, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '30', '4003', 'Comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4223, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '300', '4222', 'Mercaderías A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4224, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '301', '4222', 'Mercaderías B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4225, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '31', '4003', 'Materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4226, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '310', '4225', 'Materias primas A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4227, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '311', '4225', 'Materias primas B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4228, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '32', '4003', 'Otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4229, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '320', '4228', 'Elementos y conjuntos incorporables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4230, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '321', '4228', 'Combustibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4231, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '322', '4228', 'Repuestos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4232, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '325', '4228', 'Materiales diversos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4233, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '326', '4228', 'Embalajes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4234, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '327', '4228', 'Envases', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4235, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '328', '4229', 'Material de oficina', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4236, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '33', '4003', 'Productos en curso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4237, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '330', '4236', 'Productos en curos A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4238, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '331', '4236', 'Productos en curso B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4239, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '34', '4003', 'Productos semiterminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4240, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '340', '4239', 'Productos semiterminados A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4241, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '341', '4239', 'Productos semiterminados B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4242, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '35', '4003', 'Productos terminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4243, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '350', '4242', 'Productos terminados A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4244, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '351', '4242', 'Productos terminados B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4245, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '36', '4003', 'Subproductos, residuos y materiales recuperados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4246, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '360', '4245', 'Subproductos A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4247, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '361', '4245', 'Subproductos B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4248, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '365', '4245', 'Residuos A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4249, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '366', '4245', 'Residuos B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4250, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '368', '4245', 'Materiales recuperados A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4251, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '369', '4245', 'Materiales recuperados B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4252, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '39', '4003', 'Deterioro de valor de las existencias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4253, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '390', '4252', 'Deterioro de valor de las mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4254, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '391', '4252', 'Deterioro de valor de las materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4255, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '392', '4252', 'Deterioro de valor de otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4256, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '393', '4252', 'Deterioro de valor de los productos en curso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4257, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '394', '4252', 'Deterioro de valor de los productos semiterminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4258, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '395', '4252', 'Deterioro de valor de los productos terminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4259, 'PCG08-PYME','EXISTENCIAS', 'XXXXXX', '396', '4252', 'Deterioro de valor de los subproductos, residuos y materiales recuperados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4260, 'PCG08-PYME','ACREEDORES_DEUDORES', 'PROVEEDORES', '40', '4004', 'Proveedores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4261, 'PCG08-PYME','ACREEDORES_DEUDORES', 'PROVEEDORES', '400', '4260', 'Proveedores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4262, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4000', '4261', 'Proveedores euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4263, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4004', '4261', 'Proveedores moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4264, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4009', '4261', 'Proveedores facturas pendientes de recibir o formalizar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4265, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '401', '4260', 'Proveedores efectos comerciales a pagar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4266, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '403', '4260', 'Proveedores empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4267, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4030', '4266', 'Proveedores empresas del grupo euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4268, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4031', '4266', 'Efectos comerciales a pagar empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4269, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4034', '4266', 'Proveedores empresas del grupo moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4270, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4036', '4266', 'Envases y embalajes a devolver a proveedores empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4271, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4039', '4266', 'Proveedores empresas del grupo facturas pendientes de recibir o de formalizar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4272, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '404', '4260', 'Proveedores empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4273, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '405', '4260', 'Proveedores otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4274, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '406', '4260', 'Envases y embalajes a devolver a proveedores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4275, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '407', '4260', 'Anticipos a proveedores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4276, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '41', '4004', 'Acreedores varios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4277, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '410', '4276', 'Acreedores por prestaciones de servicios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4278, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4100', '4277', 'Acreedores por prestaciones de servicios euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4279, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4104', '4277', 'Acreedores por prestaciones de servicios moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4280, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4109', '4277', 'Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4281, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '411', '4276', 'Acreedores efectos comerciales a pagar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4282, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '419', '4276', 'Acreedores por operaciones en común', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4283, 'PCG08-PYME','ACREEDORES_DEUDORES', 'CLIENTES', '43', '4004', 'Clientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4284, 'PCG08-PYME','ACREEDORES_DEUDORES', 'CLIENTES', '430', '4283', 'Clientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4285, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4300', '4284', 'Clientes euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4286, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4304', '4284', 'Clientes moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4287, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4309', '4284', 'Clientes facturas pendientes de formalizar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4288, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '431', '4283', 'Clientes efectos comerciales a cobrar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4289, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4310', '4288', 'Efectos comerciales en cartera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4290, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4311', '4288', 'Efectos comerciales descontados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4291, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4312', '4288', 'Efectos comerciales en gestión de cobro', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4292, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4315', '4288', 'Efectos comerciales impagados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4293, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '432', '4283', 'Clientes operaciones de factoring', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4294, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '433', '4283', 'Clientes empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4295, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4330', '4294', 'Clientes empresas del grupo euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4296, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4331', '4294', 'Efectos comerciales a cobrar empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4297, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4332', '4294', 'Clientes empresas del grupo operaciones de factoring', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4298, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4334', '4294', 'Clientes empresas del grupo moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4299, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4336', '4294', 'Clientes empresas del grupo dudoso cobro', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4300, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4337', '4294', 'Envases y embalajes a devolver a clientes empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4301, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4339', '4294', 'Clientes empresas del grupo facturas pendientes de formalizar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4302, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '434', '4283', 'Clientes empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4303, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '435', '4283', 'Clientes otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4304, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '436', '4283', 'Clientes de dudoso cobro', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4305, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '437', '4283', 'Envases y embalajes a devolver por clientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4306, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '438', '4283', 'Anticipos de clientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4307, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '44', '4004', 'Deudores varios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4308, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '440', '4307', 'Deudores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4309, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4400', '4308', 'Deudores euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4310, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4404', '4308', 'Deudores moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4311, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4409', '4308', 'Deudores facturas pendientes de formalizar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4312, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '441', '4307', 'Deudores efectos comerciales a cobrar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4313, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4410', '4312', 'Deudores efectos comerciales en cartera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4314, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4411', '4312', 'Deudores efectos comerciales descontados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4315, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4412', '4312', 'Deudores efectos comerciales en gestión de cobro', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4316, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4415', '4312', 'Deudores efectos comerciales impagados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4317, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '446', '4307', 'Deudores de dusoso cobro', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4318, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '449', '4307', 'Deudores por operaciones en común', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4319, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '46', '4004', 'Personal', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4320, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '460', '4319', 'Anticipos de renumeraciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4321, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '465', '4319', 'Renumeraciones pendientes de pago', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4322, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '47', '4004', 'Administraciones Públicas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4323, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '470', '4322', 'Hacienda Pública deudora por diversos conceptos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4324, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4700', '4323', 'Hacienda Pública deudora por IVA', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4325, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4708', '4323', 'Hacienda Pública deudora por subvenciones concedidas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4326, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4709', '4323', 'Hacienda Pública deudora por devolución de impuestos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4327, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '471', '4322', 'Organismos de la Seguridad Social deudores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4328, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '472', '4322', 'Hacienda Pública IVA soportado', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4329, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '473', '4322', 'Hacienda Pública retenciones y pagos a cuenta', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4330, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '474', '4322', 'Activos por impuesto diferido', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4331, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4740', '4330', 'Activos por diferencias temporarias deducibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4332, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4742', '4330', 'Derechos por deducciones y bonificaciones pendientes de aplicar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4333, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4745', '4330', 'Crédito por pérdidasa compensar del ejercicio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4334, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '475', '4322', 'Hacienda Pública acreedora por conceptos fiscales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4335, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4750', '4334', 'Hacienda Pública acreedora por IVA', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4336, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4751', '4334', 'Hacienda Pública acreedora por retenciones practicadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4337, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4752', '4334', 'Hacienda Pública acreedora por impuesto sobre sociedades', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4338, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '4758', '4334', 'Hacienda Pública acreedora por subvenciones a integrar', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4339, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '476', '4322', 'Organismos de la Seguridad Social acreedores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4340, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '477', '4322', 'Hacienda Pública IVA repercutido', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4341, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '479', '4322', 'Pasivos por diferencias temporarias imponibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4342, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '48', '4004', 'Ajustes por periodificación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4343, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '480', '4342', 'Gastos anticipados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4344, 'PCG08-PYME','ACREEDORES_DEUDORES', 'XXXXXX', '485', '4342', 'Ingresos anticipados', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4387, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '5201', '4385', 'Deudas a corto plazo por crédito dispuesto', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4389, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '5209', '4385', 'Deudas por operaciones de factoring', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4390, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '521', '4384', 'Deudas a corto plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4391, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '522', '4384', 'Deudas a corto plazo transformables en subvenciones donaciones y legados', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4456, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '558', '4441', 'Socios por desembolsos exigidos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4457, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '5580', '4456', 'Socios por desembolsos exigidos sobre acciones o participaciones ordinarias', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4461, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '5595', '4459', 'Pasivos por derivados financieros a corto plazo', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4464, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '561', '4462', 'Depósitos recibidos a corto plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4465, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '565', '4462', 'Finanzas constituidas a corto plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4466, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '566', '4462', 'Depósitos constituidos a corto plazo', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4468, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '568', '4462', 'Intereses cobrados a corto plazo', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4470, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'CAJA', '570', '4469', 'Caja euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4471, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '571', '4469', 'Caja moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4472, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'BANCOS', '572', '4469', 'Bancos e instituciones de crédito cc vista euros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4473, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '573', '4469', 'Bancos e instituciones de crédito cc vista moneda extranjera', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4474, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '574', '4469', 'Bancos e instituciones de crédito cuentas de ahorro euros', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4495, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'COMPRAS', '601', '4493', 'Compras de materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4496, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '602', '4493', 'Compras de otros aprovisionamientos', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4498, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6060', '4497', 'Descuentos sobre compras por pronto pago de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4499, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6061', '4497', 'Descuentos sobre compras por pronto pago de materias primas', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4501, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'COMPRAS', '607', '4493', 'Trabajos realizados por otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4502, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '608', '4493', 'Devoluciones de compras y operaciones similares', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4503, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6080', '4502', 'Devoluciones de compras de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4504, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6081', '4502', 'Devoluciones de compras de materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4505, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6082', '4502', 'Devoluciones de compras de otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4506, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '609', '4493', 'Rappels por compras', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4507, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6090', '4506', 'Rappels por compras de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4508, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6091', '4506', 'Rappels por compras de materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4509, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6092', '4506', 'Rappels por compras de otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4510, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '61', '4006', 'Variación de existencias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4511, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '610', '4510', 'Variación de existencias de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4512, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '611', '4510', 'Variación de existencias de materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4513, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '612', '4510', 'Variación de existencias de otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4514, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '62', '4006', 'Servicios exteriores', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4515, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '620', '4514', 'Gastos en investigación y desarrollo del ejercicio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4516, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '621', '4514', 'Arrendamientos y cánones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4517, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '622', '4514', 'Reparaciones y conservación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4518, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '623', '4514', 'Servicios profesionales independientes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4519, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '624', '4514', 'Transportes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4520, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '625', '4514', 'Primas de seguros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4521, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '626', '4514', 'Servicios bancarios y similares', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4522, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '627', '4514', 'Publicidad, propaganda y relaciones públicas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4523, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '628', '4514', 'Suministros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4524, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '629', '4514', 'Otros servicios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4525, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '63', '4006', 'Tributos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4526, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '630', '4525', 'Impuesto sobre benecifios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4527, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6300', '4526', 'Impuesto corriente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4528, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6301', '4526', 'Impuesto diferido', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4529, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '631', '4525', 'Otros tributos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4530, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '633', '4525', 'Ajustes negativos en la imposición sobre beneficios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4531, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '634', '4525', 'Ajustes negativos en la imposición indirecta', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4532, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6341', '4531', 'Ajustes negativos en IVA de activo corriente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4533, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6342', '4531', 'Ajustes negativos en IVA de inversiones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4534, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '636', '4525', 'Devolución de impuestos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4535, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '638', '4525', 'Ajustes positivos en la imposición sobre beneficios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4536, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '639', '4525', 'Ajustes positivos en la imposición directa', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4537, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6391', '4536', 'Ajustes positivos en IVA de activo corriente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4538, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6392', '4536', 'Ajustes positivos en IVA de inversiones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4539, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '64', '4006', 'Gastos de personal', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4540, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '640', '4539', 'Sueldos y salarios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4541, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '641', '4539', 'Indemnizaciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4542, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '642', '4539', 'Seguridad social a cargo de la empresa', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4543, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '649', '4539', 'Otros gastos sociales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4544, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '65', '4006', 'Otros gastos de gestión', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4545, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '650', '4544', 'Pérdidas de créditos comerciales incobrables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4546, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '651', '4544', 'Resultados de operaciones en común', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4547, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6510', '4546', 'Beneficio transferido gestor', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4548, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6511', '4546', 'Pérdida soportada participe o asociado no gestor', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4549, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '659', '4544', 'Otras pérdidas en gestión corriente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4550, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '66', '4006', 'Gastos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4551, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '660', '4550', 'Gastos financieros por actualización de provisiones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4552, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '661', '4550', 'Intereses de obligaciones y bonos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4553, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6610', '4452', 'Intereses de obligaciones y bonos a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4554, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6611', '4452', 'Intereses de obligaciones y bonos a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4555, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6612', '4452', 'Intereses de obligaciones y bonos a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4556, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6613', '4452', 'Intereses de obligaciones y bonos a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4557, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6615', '4452', 'Intereses de obligaciones y bonos a corto plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4558, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6616', '4452', 'Intereses de obligaciones y bonos a corto plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4559, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6617', '4452', 'Intereses de obligaciones y bonos a corto plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4560, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6618', '4452', 'Intereses de obligaciones y bonos a corto plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4561, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '662', '4550', 'Intereses de deudas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4562, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6620', '4561', 'Intereses de deudas empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4563, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6621', '4561', 'Intereses de deudas empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4564, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6622', '4561', 'Intereses de deudas otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4565, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6623', '4561', 'Intereses de deudas con entidades de crédito', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4566, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6624', '4561', 'Intereses de deudas otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4567, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '663', '4550', 'Pérdidas por valorización de activos y pasivos financieros por su valor razonable', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4568, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '664', '4550', 'Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4569, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6640', '4568', 'Dividendos de pasivos empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4570, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6641', '4568', 'Dividendos de pasivos empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4571, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6642', '4568', 'Dividendos de pasivos otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4572, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6643', '4568', 'Dividendos de pasivos otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4573, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '665', '4550', 'Intereses por descuento de efectos y operaciones de factoring', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4574, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6650', '4573', 'Intereses por descuento de efectos en entidades de crédito del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4575, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6651', '4573', 'Intereses por descuento de efectos en entidades de crédito asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4576, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6652', '4573', 'Intereses por descuento de efectos en entidades de crédito vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4577, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6653', '4573', 'Intereses por descuento de efectos en otras entidades de crédito', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4578, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6654', '4573', 'Intereses por operaciones de factoring con entidades de crédito del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4579, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6655', '4573', 'Intereses por operaciones de factoring con entidades de crédito asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4580, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6656', '4573', 'Intereses por operaciones de factoring con otras entidades de crédito vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4581, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6657', '4573', 'Intereses por operaciones de factoring con otras entidades de crédito', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4582, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '666', '4550', 'Pérdidas en participaciones y valores representativos de deuda', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4583, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6660', '4582', 'Pérdidas en valores representativos de deuda a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4584, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6661', '4582', 'Pérdidas en valores representativos de deuda a largo plazo empresas asociadas', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4592, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6670', '4591', 'Pérdidas de créditos a largo plazo empresas del grupo', '1');
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INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4600, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '668', '4550', 'Diferencias negativas de cambio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4601, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '669', '4550', 'Otros gastos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4602, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '67', '4006', 'Pérdidas procedentes de activos no corrientes y gastos excepcionales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4603, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '670', '4602', 'Pérdidas procedentes del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4604, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '671', '4602', 'Pérdidas procedentes del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4605, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '672', '4602', 'Pérdidas procedentes de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4607, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '673', '4602', 'Pérdidas procedentes de participaciones a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4608, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6733', '4607', 'Pérdidas procedentes de participaciones a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4609, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6734', '4607', 'Pérdidas procedentes de participaciones a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4610, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6735', '4607', 'Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4611, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '675', '4602', 'Pérdidas por operaciones con obligaciones propias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4612, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '678', '4602', 'Gastos excepcionales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4613, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '68', '4006', 'Dotaciones para amortizaciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4614, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '680', '4613', 'Amortización del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4615, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '681', '4613', 'Amortización del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4616, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '682', '4613', 'Amortización de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4617, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '69', '4006', 'Pérdidas por deterioro y otras dotaciones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4618, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '690', '4617', 'Pérdidas por deterioro del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4619, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '691', '4617', 'Pérdidas por deterioro del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4620, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '692', '4617', 'Pérdidas por deterioro de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4621, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '693', '4617', 'Pérdidas por deterioro de existencias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4622, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6930', '4621', 'Pérdidas por deterioro de productos terminados y en curso de fabricación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4623, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6931', '4621', 'Pérdidas por deterioro de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4624, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6932', '4621', 'Pérdidas por deterioro de materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4625, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6933', '4621', 'Pérdidas por deterioro de otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4626, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '694', '4617', 'Pérdidas por deterioro de créditos por operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4627, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '695', '4617', 'Dotación a la provisión por operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4628, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6954', '4627', 'Dotación a la provisión por contratos onerosos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4629, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6959', '4628', 'Dotación a la provisión para otras operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4630, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '696', '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4631, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6960', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4632, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6961', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4633, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6962', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4634, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6963', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4635, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6965', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4636, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6966', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4637, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6967', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4638, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6968', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4639, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '697', '4617', 'Pérdidas por deterioro de créditos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4640, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6970', '4639', 'Pérdidas por deterioro de créditos a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4641, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6971', '4639', 'Pérdidas por deterioro de créditos a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4642, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6972', '4639', 'Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4643, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6973', '4639', 'Pérdidas por deterioro de créditos a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4644, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '698', '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4645, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6980', '4644', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4646, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6981', '4644', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4647, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6985', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4648, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6986', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4649, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6988', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4650, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '699', '4617', 'Pérdidas por deterioro de crédito a corto plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4651, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6990', '4650', 'Pérdidas por deterioro de crédito a corto plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4652, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6991', '4650', 'Pérdidas por deterioro de crédito a corto plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4653, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6992', '4650', 'Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4654, 'PCG08-PYME','COMPRAS_Y_GASTOS', 'XXXXXX', '6993', '4650', 'Pérdidas por deterioro de crédito a corto plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4655, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '70', '4007', 'Ventas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4656, 'PCG08-PYME','VENTAS_E_INGRESOS', 'VENTAS', '700', '4655', 'Ventas de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4657, 'PCG08-PYME','VENTAS_E_INGRESOS', 'VENTAS', '701', '4655', 'Ventas de productos terminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4658, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '702', '4655', 'Ventas de productos semiterminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4659, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '703', '4655', 'Ventas de subproductos y residuos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4660, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '704', '4655', 'Ventas de envases y embalajes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4661, 'PCG08-PYME','VENTAS_E_INGRESOS', 'VENTAS', '705', '4655', 'Prestaciones de servicios', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4662, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '706', '4655', 'Descuentos sobre ventas por pronto pago', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4663, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7060', '4662', 'Descuentos sobre ventas por pronto pago de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4664, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7061', '4662', 'Descuentos sobre ventas por pronto pago de productos terminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4665, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7062', '4662', 'Descuentos sobre ventas por pronto pago de productos semiterminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4666, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7063', '4662', 'Descuentos sobre ventas por pronto pago de subproductos y residuos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4667, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '708', '4655', 'Devoluciones de ventas y operacioes similares', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4668, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7080', '4667', 'Devoluciones de ventas de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4669, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7081', '4667', 'Devoluciones de ventas de productos terminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4670, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7082', '4667', 'Devoluciones de ventas de productos semiterminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4671, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7083', '4667', 'Devoluciones de ventas de subproductos y residuos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4672, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7084', '4667', 'Devoluciones de ventas de envases y embalajes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4673, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '71', '4007', 'Variación de existencias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4674, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '710', '4673', 'Variación de existencias de productos en curso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4675, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '711', '4673', 'Variación de existencias de productos semiterminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4676, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '712', '4673', 'Variación de existencias de productos terminados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4677, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '713', '4673', 'Variación de existencias de subproductos, residuos y materiales recuperados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4678, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '73', '4007', 'Trabajos realizados para la empresa', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4679, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '730', '4678', 'Trabajos realizados para el inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4680, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '731', '4678', 'Trabajos realizados para el inmovilizado tangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4681, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '732', '4678', 'Trabajos realizados en inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4682, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '733', '4678', 'Trabajos realizados para el inmovilizado material en curso', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4683, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '74', '4007', 'Subvenciones, donaciones y legados', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4684, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '740', '4683', 'Subvenciones, donaciones y legados a la explotación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4685, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '746', '4683', 'Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4686, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '747', '4683', 'Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4687, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '75', '4007', 'Otros ingresos de gestión', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4688, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '751', '4687', 'Resultados de operaciones en común', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4689, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7510', '4688', 'Pérdida transferida gestor', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4690, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7511', '4688', 'Beneficio atribuido participe o asociado no gestor', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4691, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '752', '4687', 'Ingreso por arrendamiento', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4692, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '753', '4687', 'Ingresos de propiedad industrial cedida en explotación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4693, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '754', '4687', 'Ingresos por comisiones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4694, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '755', '4687', 'Ingresos por servicios al personal', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4695, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '759', '4687', 'Ingresos por servicios diversos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4696, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76', '4007', 'Ingresos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4697, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '760', '4696', 'Ingresos de participaciones en instrumentos de patrimonio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4698, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7600', '4697', 'Ingresos de participaciones en instrumentos de patrimonio empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4699, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7601', '4697', 'Ingresos de participaciones en instrumentos de patrimonio empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4700, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7602', '4697', 'Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4701, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7603', '4697', 'Ingresos de participaciones en instrumentos de patrimonio otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4702, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '761', '4696', 'Ingresos de valores representativos de deuda', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4703, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7610', '4702', 'Ingresos de valores representativos de deuda empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4704, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7611', '4702', 'Ingresos de valores representativos de deuda empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4705, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7612', '4702', 'Ingresos de valores representativos de deuda otras partes asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4706, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7613', '4702', 'Ingresos de valores representativos de deuda otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4707, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '762', '4696', 'Ingresos de créditos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4708, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7620', '4707', 'Ingresos de créditos a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4709, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76200', '4708', 'Ingresos de crédito a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4710, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76201', '4708', 'Ingresos de crédito a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4711, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76202', '4708', 'Ingresos de crédito a largo plazo otras partes asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4712, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76203', '4708', 'Ingresos de crédito a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4713, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7621', '4707', 'Ingresos de créditos a corto plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4714, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76210', '4713', 'Ingresos de crédito a corto plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4715, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76211', '4713', 'Ingresos de crédito a corto plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4716, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76212', '4713', 'Ingresos de crédito a corto plazo otras partes asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4717, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76213', '4713', 'Ingresos de crédito a corto plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4718, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '763', '4696', 'Beneficios por valorización de activos y pasivos financieros por su valor razonable', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4719, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '766', '4696', 'Beneficios en participaciones y valores representativos de deuda', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4720, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7660', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4721, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7661', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4722, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7662', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4723, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7663', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4724, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7665', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4725, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7666', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4726, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7667', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo otras partes asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4727, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7668', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4728, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '768', '4696', 'Diferencias positivas de cambio', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4729, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '769', '4696', 'Otros ingresos financieros', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4730, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '77', '4007', 'Beneficios procedentes de activos no corrientes e ingresos excepcionales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4731, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '770', '4730', 'Beneficios procedentes del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4732, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '771', '4730', 'Beneficios procedentes del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4733, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '772', '4730', 'Beneficios procedentes de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4734, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '773', '4730', 'Beneficios procedentes de participaciones a largo plazo en partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4735, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7733', '4734', 'Beneficios procedentes de participaciones a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4736, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7734', '4734', 'Beneficios procedentes de participaciones a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4737, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7735', '4734', 'Beneficios procedentes de participaciones a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4738, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '775', '4730', 'Beneficios por operaciones con obligaciones propias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4739, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '778', '4730', 'Ingresos excepcionales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4741, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79', '4007', 'Excesos y aplicaciones de provisiones y pérdidas por deterioro', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4742, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '790', '4741', 'Revisión del deterioro del inmovilizado intangible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4743, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '791', '4741', 'Revisión del deterioro del inmovilizado material', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4744, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '792', '4741', 'Revisión del deterioro de las inversiones inmobiliarias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4745, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '793', '4741', 'Revisión del deterioro de las existencias', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4746, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7930', '4745', 'Revisión del deterioro de productos terminados y en curso de fabricación', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4747, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7931', '4745', 'Revisión del deterioro de mercaderías', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4748, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7932', '4745', 'Revisión del deterioro de materias primas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4749, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7933', '4745', 'Revisión del deterioro de otros aprovisionamientos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4750, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '794', '4741', 'Revisión del deterioro de créditos por operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4751, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '795', '4741', 'Exceso de provisiones', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4752, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7951', '4751', 'Exceso de provisión para impuestos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4753, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7952', '4751', 'Exceso de provisión para otras responsabilidades', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4755, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7954', '4751', 'Exceso de provisión para operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4756, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79544', '4755', 'Exceso de provisión por contratos onerosos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4757, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79549', '4755', 'Exceso de provisión para otras operaciones comerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4758, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7955', '4751', 'Exceso de provisión para actuaciones medioambienteales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4759, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '796', '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4760, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7960', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4761, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7961', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4762, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7962', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4763, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7963', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4764, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7965', '4759', 'Revisión del deterioro de valores representativos a largo plazo empresas del grupo', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4765, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7966', '4759', 'Revisión del deterioro de valores representativos a largo plazo empresas asociadas', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4766, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7967', '4759', 'Revisión del deterioro de valores representativos a largo otras partes vinculadas', '1');