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SF.net SVN: ledger-smb: [2083] trunk/sql/coa/ca
- Subject: SF.net SVN: ledger-smb: [2083] trunk/sql/coa/ca
- From: ..hidden..
- Date: Sun, 24 Feb 2008 10:54:18 -0800
Revision: 2083
http://ledger-smb.svn.sourceforge.net/ledger-smb/?rev=2083&view=rev
Author: tetragon
Date: 2008-02-24 10:54:17 -0800 (Sun, 24 Feb 2008)
Log Message:
-----------
Updating the Candian GST rate
Switching away from the use of backslashes to quote quotes
Modified Paths:
--------------
trunk/sql/coa/ca/chart/English_General.sql
trunk/sql/coa/ca/chart/French-Quebec_General.sql
trunk/sql/coa/ca/gifi/English.sql
trunk/sql/coa/ca/gifi/French.sql
Modified: trunk/sql/coa/ca/chart/English_General.sql
===================================================================
--- trunk/sql/coa/ca/chart/English_General.sql 2008-02-24 03:22:35 UTC (rev 2082)
+++ trunk/sql/coa/ca/chart/English_General.sql 2008-02-24 18:54:17 UTC (rev 2083)
@@ -64,7 +64,7 @@
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','8812','E','AP_amount');
insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','8760','E','AP_amount');
--
-insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.05);
insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.08);
--
Modified: trunk/sql/coa/ca/chart/French-Quebec_General.sql
===================================================================
--- trunk/sql/coa/ca/chart/French-Quebec_General.sql 2008-02-24 03:22:35 UTC (rev 2082)
+++ trunk/sql/coa/ca/chart/French-Quebec_General.sql 2008-02-24 18:54:17 UTC (rev 2083)
@@ -53,7 +53,7 @@
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5100', 'Frais de transport', 'A', 'E', 'AP_amount:IC_expense', '8457');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5400', 'FRAIS DE PERSONNEL', 'H', 'E', '', '');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410', 'Salaires', 'A', 'E', '', '9060');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420', 'DÃpenses d\'assurance-emploi', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420', 'DÃpenses d''assurance-emploi', 'A', 'E', '', '8622');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5430', 'DÃpenses RRQ', 'A', 'E', '', '8622');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5440', 'DÃpenses CSST', 'A', 'E', '', '8622');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5450', 'DÃpenses FSS', 'A', 'E', '', '8622');
@@ -63,7 +63,7 @@
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610', 'Frais comptables et juridiques', 'A', 'E', 'AP_amount', '8862');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5615', 'Publicità et promotion', 'A', 'E', 'AP_amount', '8520');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620', 'CrÃances irrÃvocables', 'A', 'E', '', '8590');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660', 'Amortissement de l\'exercice', 'A', 'E', '', '8670');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660', 'Amortissement de l''exercice', 'A', 'E', '', '8670');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5680', 'ImpÃt sur le revenu', 'A', 'E', '', '9990');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5685', 'Assurances', 'A', 'E', 'AP_amount', '9804');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5690', 'IntÃrÃts et frais bancaires', 'A', 'E', '', '9805');
@@ -73,10 +73,10 @@
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5785', 'Voyages et loisirs', 'A', 'E', '', '8523');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5790', 'Services publics', 'A', 'E', 'AP_amount', '8812');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5765', 'RÃparation et entretien', 'A', 'E', 'AP_amount', '8964');
-INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800', 'Taxes d\'affaires, droits d\'adhÃsion et permis', 'A', 'E', 'AP_amount', '8760');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800', 'Taxes d''affaires, droits d''adhÃsion et permis', 'A', 'E', 'AP_amount', '8760');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810', 'Perte sur change', 'A', 'E', '', '8231');
--
-insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.05);
insert into tax (chart_id,rate,pass) values ((select id from chart where accno = '2320'),0.075,1);
--
INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
Modified: trunk/sql/coa/ca/gifi/English.sql
===================================================================
--- trunk/sql/coa/ca/gifi/English.sql 2008-02-24 03:22:35 UTC (rev 2082)
+++ trunk/sql/coa/ca/gifi/English.sql 2008-02-24 18:54:17 UTC (rev 2083)
@@ -82,7 +82,7 @@
INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties');
INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties');
INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties');
-INSERT INTO gifi (accno,description) VALUES ('1460', 'Customer\'s Liability under Acceptances');
+INSERT INTO gifi (accno,description) VALUES ('1460', 'Customer''s Liability under Acceptances');
INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets');
INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes');
INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income');
@@ -563,7 +563,7 @@
INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions');
INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share');
INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses');
-INSERT INTO gifi (accno,description) VALUES ('9064', 'Director\'s Fees');
+INSERT INTO gifi (accno,description) VALUES ('9064', 'Director''s Fees');
INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries');
INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries');
INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts');
Modified: trunk/sql/coa/ca/gifi/French.sql
===================================================================
--- trunk/sql/coa/ca/gifi/French.sql 2008-02-24 03:22:35 UTC (rev 2082)
+++ trunk/sql/coa/ca/gifi/French.sql 2008-02-24 18:54:17 UTC (rev 2083)
@@ -10,7 +10,7 @@
INSERT INTO gifi (accno,description) VALUES ('1004','DÃpÃts dans des banques ÃtrangÃres  monnaie canadienne');
INSERT INTO gifi (accno,description) VALUES ('1005','DÃpÃts dans des banques ÃtrangÃres  devises ÃtrangÃres');
INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de crÃdit  dÃpÃt central');
-INSERT INTO gifi (accno,description) VALUES ('1007','Autres ÃlÃments de l\'actif assimilables à de l\'encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1007','Autres ÃlÃments de l''actif assimilables à de l''encaisse');
INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour crÃances douteuses');
INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
@@ -22,14 +22,14 @@
INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie à recevoir');
INSERT INTO gifi (accno,description) VALUES ('1069','CrÃances au titre de baux');
INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour ÃlÃments douteux contenus dans certaines crÃances au titre de baux');
-INSERT INTO gifi (accno,description) VALUES ('1071','Comptes à recevoir d\'employÃs');
+INSERT INTO gifi (accno,description) VALUES ('1071','Comptes à recevoir d''employÃs');
INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises crÃances  employÃs');
-INSERT INTO gifi (accno,description) VALUES ('1073','Montants à recevoir de membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('1073','Montants à recevoir de membres d''OSBL');
INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises à vendre');
INSERT INTO gifi (accno,description) VALUES ('1122','PiÃces et fournitures en stock');
INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
-INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agrÃgats');
+INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d''agrÃgats');
INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
INSERT INTO gifi (accno,description) VALUES ('1126','MatiÃres premiÃres');
INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
@@ -46,10 +46,10 @@
INSERT INTO gifi (accno,description) VALUES ('1242','Autres prÃts non remboursÃs');
INSERT INTO gifi (accno,description) VALUES ('1243','Effets à recevoir');
INSERT INTO gifi (accno,description) VALUES ('1244','HypothÃques à recevoir');
-INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
-INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (sociÃtÃs)');
-INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d''actionnaire(s)/d''administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d''actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d''actionnaire(s) (sociÃtÃs)');
+INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d''administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ sociÃtÃ(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/sociÃtÃ(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparentÃes/placements dans des personnes apparentÃes');
@@ -57,25 +57,25 @@
INSERT INTO gifi (accno,description) VALUES ('1402','IntÃrÃts à recevoir de personnes apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('1403','PrÃts/avances à des personnes apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
-INSERT INTO gifi (accno,description) VALUES ('1480','Autres ÃlÃments d\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1480','Autres ÃlÃments d''actif à court terme');
INSERT INTO gifi (accno,description) VALUES ('1481','ImpÃts sur le revenu reportÃs');
INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumulÃs');
INSERT INTO gifi (accno,description) VALUES ('1483','ImpÃts recouvrables/remboursables');
-INSERT INTO gifi (accno,description) VALUES ('1484','DÃpenses payÃes d\'avance');
+INSERT INTO gifi (accno,description) VALUES ('1484','DÃpenses payÃes d''avance');
INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/dÃpÃts sur soumissions');
-INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1599','Total de l''actif à court terme');
INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
-INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'amÃlioration des terrains');
-INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumulà de l\'amÃlioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1601','Frais d''amÃlioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumulà de l''amÃlioration des terrains');
INSERT INTO gifi (accno,description) VALUES ('1620','Biens Ãpuisables');
INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumulà des biens Ãpuisables');
INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources pÃtrolifÃres et en gaz naturel');
INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumulà des biens en ressources');
INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumulà des biens miniers');
-INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation reportÃs');
-INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumulà des frais d\'exploration et d\'exploitation reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('1626','Frais d''exploration et d''exploitation reportÃs');
+INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumulà des frais d''exploration et d''exploitation reportÃs');
INSERT INTO gifi (accno,description) VALUES ('1628','CarriÃres');
INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumulà des carriÃres');
INSERT INTO gifi (accno,description) VALUES ('1630','CarriÃres de gravier');
@@ -93,24 +93,24 @@
INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumulà des vÃhicules automobiles');
INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumulà sur les outils et les matrices');
-INSERT INTO gifi (accno,description) VALUES ('1746','MatÃriel de construction et d\'excavation');
-INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumulà du matÃriel de construction et d\'excavation');
-INSERT INTO gifi (accno,description) VALUES ('1748','MatÃriel d\'exploitation forestiÃre');
-INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumulà du matÃriel d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1746','MatÃriel de construction et d''excavation');
+INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumulà du matÃriel de construction et d''excavation');
+INSERT INTO gifi (accno,description) VALUES ('1748','MatÃriel d''exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumulà du matÃriel d''exploitation forestiÃre');
INSERT INTO gifi (accno,description) VALUES ('1750','Filets et matÃriel de pÃche');
INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumulà des filets et du matÃriel de pÃche');
-INSERT INTO gifi (accno,description) VALUES ('1752','MatÃriel d\'exploitation miniÃre');
-INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumulà du matÃriel d\'exploitation miniÃre');
+INSERT INTO gifi (accno,description) VALUES ('1752','MatÃriel d''exploitation miniÃre');
+INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumulà du matÃriel d''exploitation miniÃre');
INSERT INTO gifi (accno,description) VALUES ('1754','RÃseaux pÃtroliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumulà des rÃseaux pÃtroliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('1756','MatÃriel de production pour les industries de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumulà du matÃriel de production de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('1758','MatÃriel de production autre que pour les industries de ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumulà du matÃriel de production autre que pour les industries des ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('1760','MatÃriel d\'exploration');
-INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumulà du matÃriel d\'exploration');
-INSERT INTO gifi (accno,description) VALUES ('1762','MatÃriel d\'expÃdition');
-INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumulà du matÃriel d\'expÃdition');
+INSERT INTO gifi (accno,description) VALUES ('1760','MatÃriel d''exploration');
+INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumulà du matÃriel d''exploration');
+INSERT INTO gifi (accno,description) VALUES ('1762','MatÃriel d''expÃdition');
+INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumulà du matÃriel d''expÃdition');
INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumulà des navires et des bateaux');
INSERT INTO gifi (accno,description) VALUES ('1766','AÃronefs');
@@ -133,13 +133,13 @@
INSERT INTO gifi (accno,description) VALUES ('1783','MatÃriel de transport');
INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumulà du matÃriel de transport');
INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et matÃriel');
-INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumulà des autres machines et d\'autre matÃriel');
+INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumulà des autres machines et d''autre matÃriel');
INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumulà des meubles et des accessoires');
INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumulà des autres immobilisations');
-INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation forestiÃre');
-INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumulà des chemins d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d''exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumulà des chemins d''exploitation forestiÃre');
INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphaltÃes et parcs de stationnement');
INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphaltÃes et des parcs de stationnement');
INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
@@ -160,11 +160,11 @@
INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumulà des aires de campings');
INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
-INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumulà des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2009','Total de l''amortissement cumulà des immobilisations');
INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumulà de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumulà de l''actif incorporel');
INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
-INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumulà de l\'achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumulà de l''achalandage');
INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumulà des contingents');
INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
@@ -187,12 +187,12 @@
INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumulà des droits miniers');
INSERT INTO gifi (accno,description) VALUES ('2076','Droits pÃtroliers et gaziers');
INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumulà des droits pÃtroliers et gaziers');
-INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumulà de l\'actif incorporel');
-INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
-INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
-INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (sociÃtÃs)');
-INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2178','Total de l''actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2179','Total de l''amortissement cumulà de l''actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d''actionnaire(s)/ d''administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d''actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d''actionnaire(s) (sociÃtÃs)');
+INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d''administrateur(s)');
INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/sociÃtÃ(s) de personnes');
INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/sociÃtÃ(s)de personnes');
@@ -200,24 +200,24 @@
INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des sociÃtÃs canadiennes apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('2243','PrÃts/avances à des sociÃtÃs canadiennes apparentÃes');
-INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des sociÃtÃs canadiennes apparentÃes à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des sociÃtÃs canadiennes apparentÃes à la valeur d''acquisition');
INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des sociÃtÃs canadiennes apparentÃes à la valeur de consolidation');
INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties ÃtrangÃres apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des sociÃtÃs ÃtrangÃres apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('2248','PrÃts/avances à des sociÃtÃs ÃtrangÃres apparentÃes');
-INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des sociÃtÃs ÃtrangÃres apparentÃes à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des sociÃtÃs ÃtrangÃres apparentÃes à la valeur d''acquisition');
INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des sociÃtÃs ÃtrangÃres apparentÃes à la valeur de consolidation');
INSERT INTO gifi (accno,description) VALUES ('2280','Placements dans des locations en partenariat');
INSERT INTO gifi (accno,description) VALUES ('2300','Placements à long terme');
INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des sociÃtÃs ÃtrangÃres');
-INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements à l\'Ãtranger');
+INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements à l''Ãtranger');
INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des sociÃtÃs canadiennes');
INSERT INTO gifi (accno,description) VALUES ('2304','Titres de crÃances du gouvernement du Canada');
INSERT INTO gifi (accno,description) VALUES ('2305','Titres de crÃances des gouvernements provinciaux et des administrations municipales du Canada');
INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et dÃbentures de sociÃtÃs canadiennes');
INSERT INTO gifi (accno,description) VALUES ('2307','Titres de crÃances');
INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
-INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis à la suite d''une entente de rachat');
INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de crÃdit centrale');
INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens à long terme');
INSERT INTO gifi (accno,description) VALUES ('2360','PrÃts à long terme');
@@ -225,17 +225,17 @@
INSERT INTO gifi (accno,description) VALUES ('2362','PrÃts personnels et prÃts sur carte de crÃdit');
INSERT INTO gifi (accno,description) VALUES ('2363','PrÃts au gouvernement et prÃts commerciaux');
INSERT INTO gifi (accno,description) VALUES ('2364','Marge de crÃdit');
-INSERT INTO gifi (accno,description) VALUES ('2420','Autres ÃlÃments d\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2420','Autres ÃlÃments d''actif à long terme');
INSERT INTO gifi (accno,description) VALUES ('2421','ImpÃts sur le revenu reportÃs');
INSERT INTO gifi (accno,description) VALUES ('2422','Frais du rÃgime de pension reportÃs');
INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non matÃrialisÃes reportÃes');
INSERT INTO gifi (accno,description) VALUES ('2424','Autres ÃlÃments/frais reportÃs');
INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumulà des frais reportÃs');
INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de rÃserve');
-INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l\'assurance-vie');
-INSERT INTO gifi (accno,description) VALUES ('2589','Total de l\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l''assurance-vie');
+INSERT INTO gifi (accno,description) VALUES ('2589','Total de l''actif à long terme');
INSERT INTO gifi (accno,description) VALUES ('2590','Actif dÃtenu en fiducie');
-INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
+INSERT INTO gifi (accno,description) VALUES ('2599','Total de l''actif');
INSERT INTO gifi (accno,description) VALUES ('2600','DÃcouvert bancaire');
INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges à payer');
INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux à payer');
@@ -245,15 +245,15 @@
INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion à payer');
INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications à payer');
INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales à payer');
-INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'impÃts et de taxes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d''impÃts et de taxes à payer');
INSERT INTO gifi (accno,description) VALUES ('2629','IntÃrÃts à payer');
-INSERT INTO gifi (accno,description) VALUES ('2630','Montants à payer aux membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('2630','Montants à payer aux membres d''OSBL');
INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et impÃts à payer');
INSERT INTO gifi (accno,description) VALUES ('2700','Dettes à court terme');
INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts auprÃs de banques canadiennes');
INSERT INTO gifi (accno,description) VALUES ('2702','ÃlÃment de passif pour les titres vendus à dÃcouvert');
-INSERT INTO gifi (accno,description) VALUES ('2703','ÃlÃment de passif pour les titres vendus à la suite d\'une entente de rachat');
-INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l\'or et sur l\'argent');
+INSERT INTO gifi (accno,description) VALUES ('2703','ÃlÃment de passif pour les titres vendus à la suite d''une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l''or et sur l''argent');
INSERT INTO gifi (accno,description) VALUES ('2705','ChÃques et autres items en circulation');
INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
INSERT INTO gifi (accno,description) VALUES ('2770','Revenus reportÃs');
@@ -274,20 +274,20 @@
INSERT INTO gifi (accno,description) VALUES ('2963','ImpÃts sur le revenu reportÃs');
INSERT INTO gifi (accno,description) VALUES ('2964','RÃserve pour garanties et indemnitÃs');
INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et rÃserves gÃnÃrales');
-INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'Ãquipage');
+INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l''Ãquipage');
INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif à court terme');
INSERT INTO gifi (accno,description) VALUES ('3140','Dette à long terme');
INSERT INTO gifi (accno,description) VALUES ('3141','HypothÃques');
-INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une sociÃtà de crÃdit agricole');
-INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque à charte');
-INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coopÃrative de crÃdit');
+INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d''une sociÃtà de crÃdit agricole');
+INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d''une banque à charte');
+INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d''une caisse populaire/d''une coopÃrative de crÃdit');
INSERT INTO gifi (accno,description) VALUES ('3145','Emprunt du gouvernement provincial');
-INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d\'un fournisseur');
+INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d''un fournisseur');
INSERT INTO gifi (accno,description) VALUES ('3147','PrÃt personnel');
-INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une fÃdÃration, d\'une centrale ou de');
+INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d''une fÃdÃration, d''une centrale ou de');
INSERT INTO gifi (accno,description) VALUES ('3149','Marge de crÃdit');
INSERT INTO gifi (accno,description) VALUES ('3150','ÃlÃment de passif pour les titres vendus Ã');
-INSERT INTO gifi (accno,description) VALUES ('3151','ÃlÃment de passif pour les titres vendus à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('3151','ÃlÃment de passif pour les titres vendus à la suite d''une entente de rachat');
INSERT INTO gifi (accno,description) VALUES ('3152','Billets garantis');
INSERT INTO gifi (accno,description) VALUES ('3200','Cautionnement des institutions financiÃres');
INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et dÃbentures');
@@ -305,8 +305,8 @@
INSERT INTO gifi (accno,description) VALUES ('3320','Autres ÃlÃments de passif à long terme');
INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition à long terme');
INSERT INTO gifi (accno,description) VALUES ('3322','RÃserves pour garanties et indemnitÃs');
-INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
-INSERT INTO gifi (accno,description) VALUES ('3324','Contribution à une fiducie pour l\'environnement');
+INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d''exploitation');
+INSERT INTO gifi (accno,description) VALUES ('3324','Contribution à une fiducie pour l''environnement');
INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et rÃserves gÃnÃrales');
INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privilÃgiÃes');
INSERT INTO gifi (accno,description) VALUES ('3327','RÃpartition aux membres');
@@ -317,9 +317,9 @@
INSERT INTO gifi (accno,description) VALUES ('3499','Total du passif');
INSERT INTO gifi (accno,description) VALUES ('3500','Actions ordinaires');
INSERT INTO gifi (accno,description) VALUES ('3520','Actions privilÃgiÃes');
-INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d\'apport et autres surplus');
-INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d\'apport');
-INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d\'expertise');
+INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d''apport et autres surplus');
+INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d''apport');
+INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d''expertise');
INSERT INTO gifi (accno,description) VALUES ('3543','RÃserve gÃnÃrale');
INSERT INTO gifi (accno,description) VALUES ('3570','Compte du siÃge social');
INSERT INTO gifi (accno,description) VALUES ('3600','BÃnÃfices non rÃpartis/dÃficit');
@@ -331,12 +331,12 @@
INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices antÃrieurs');
INSERT INTO gifi (accno,description) VALUES ('3740','Autres ÃlÃments touchant les bÃnÃfices non rÃpartis');
-INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
+INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d''actions');
INSERT INTO gifi (accno,description) VALUES ('3742','RÃserves spÃciales');
INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
INSERT INTO gifi (accno,description) VALUES ('3744','ÃlÃments inhabituels de revenus');
INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
-INSERT INTO gifi (accno,description) VALUES ('3849','BÃnÃfices non rÃpartis/dÃficit  fin de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('3849','BÃnÃfices non rÃpartis/dÃficit  fin de l''exercice');
INSERT INTO gifi (accno,description) VALUES ('8000','Ventes commerciales de biens et services');
INSERT INTO gifi (accno,description) VALUES ('8020','Ventes de biens et de services à des personnes apparentÃes');
INSERT INTO gifi (accno,description) VALUES ('8030','Ventes entre divisions');
@@ -346,24 +346,24 @@
INSERT INTO gifi (accno,description) VALUES ('8043','Commercialisation du gaz');
INSERT INTO gifi (accno,description) VALUES ('8044','Revenus de traitement');
INSERT INTO gifi (accno,description) VALUES ('8045','Revenus de transport par pipeline');
-INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reliÃes à l\'exploration sÃismique');
-INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation miniÃre');
+INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reliÃes à l''exploration sÃismique');
+INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l''exploitation miniÃre');
INSERT INTO gifi (accno,description) VALUES ('8048','Revenus provenant du charbon');
INSERT INTO gifi (accno,description) VALUES ('8049','Revenus de sables bitumineux');
INSERT INTO gifi (accno,description) VALUES ('8050','Revenus provenant des redevances');
-INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d\'une sociÃtà de personnes/coentreprise  pÃtrole et gaz');
-INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une sociÃtà de personnes/coentreprise  mines');
+INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d''une sociÃtà de personnes/coentreprise  pÃtrole et gaz');
+INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d''une sociÃtà de personnes/coentreprise  mines');
INSERT INTO gifi (accno,description) VALUES ('8053','Autres revenus de production');
INSERT INTO gifi (accno,description) VALUES ('8089','Total des ventes de biens et services');
INSERT INTO gifi (accno,description) VALUES ('8090','Revenus de placements');
INSERT INTO gifi (accno,description) VALUES ('8091','IntÃrÃt de sources ÃtrangÃres');
-INSERT INTO gifi (accno,description) VALUES ('8092','IntÃrÃt d\'obligations et de dÃbentures canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8092','IntÃrÃt d''obligations et de dÃbentures canadiennes');
INSERT INTO gifi (accno,description) VALUES ('8093','IntÃrÃt de prÃts hypothÃcaires canadiens');
-INSERT INTO gifi (accno,description) VALUES ('8094','IntÃrÃt d\'autres sources canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8094','IntÃrÃt d''autres sources canadiennes');
INSERT INTO gifi (accno,description) VALUES ('8095','Revenus de dividendes');
INSERT INTO gifi (accno,description) VALUES ('8096','Dividendes de sources canadiennes');
INSERT INTO gifi (accno,description) VALUES ('8097','Dividendes de sources ÃtrangÃres');
-INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'intÃrÃt (institutions financiÃres)');
+INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d''intÃrÃt (institutions financiÃres)');
INSERT INTO gifi (accno,description) VALUES ('8101','IntÃrÃt de prÃts');
INSERT INTO gifi (accno,description) VALUES ('8102','IntÃrÃt de valeurs mobiliÃres');
INSERT INTO gifi (accno,description) VALUES ('8103','IntÃrÃt des dÃpÃts en banque');
@@ -378,42 +378,42 @@
INSERT INTO gifi (accno,description) VALUES ('8162','Autres produits marins');
INSERT INTO gifi (accno,description) VALUES ('8163','Subventions, crÃdits et dÃgrÃvements de pÃche');
INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de pÃche');
-INSERT INTO gifi (accno,description) VALUES ('8165','Indemnità pour perte d\'un revenu ou d\'un bien de pÃche');
+INSERT INTO gifi (accno,description) VALUES ('8165','Indemnità pour perte d''un revenu ou d''un bien de pÃche');
INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de pÃcheur à la part');
-INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'ÃlÃments d\'actif');
+INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d''ÃlÃments d''actif');
INSERT INTO gifi (accno,description) VALUES ('8211','Profits/pertes sur la vente de placements');
-INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d\'avoir minier');
-INSERT INTO gifi (accno,description) VALUES ('8220','Montants reÃus d\'OSBL');
-INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adhÃsion');
+INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d''avoir minier');
+INSERT INTO gifi (accno,description) VALUES ('8220','Montants reÃus d''OSBL');
+INSERT INTO gifi (accno,description) VALUES ('8221','Frais d''adhÃsion');
INSERT INTO gifi (accno,description) VALUES ('8222','Cotisations');
INSERT INTO gifi (accno,description) VALUES ('8223','Dons');
-INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d\'activitÃs de l\'organisme');
+INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d''activitÃs de l''organisme');
INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises ÃtrangÃres');
INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de sociÃtÃs affiliÃes');
-INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d\'autres divisions');
+INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d''autres divisions');
INSERT INTO gifi (accno,description) VALUES ('8234','Revenus/pertes des coentreprises');
INSERT INTO gifi (accno,description) VALUES ('8235','Revenus/pertes des sociÃtÃs de personnes');
INSERT INTO gifi (accno,description) VALUES ('8236','RÃalisation de revenus diffÃrÃs');
-INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
-INSERT INTO gifi (accno,description) VALUES ('8238','CrÃdits d\'impÃts pour redevances de l\'Alberta');
-INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d\'administration');
+INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l''exploitation des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8238','CrÃdits d''impÃts pour redevances de l''Alberta');
+INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d''administration');
INSERT INTO gifi (accno,description) VALUES ('8240','Revenus de tÃlÃcommunications');
INSERT INTO gifi (accno,description) VALUES ('8241','Honoraires de consultation');
INSERT INTO gifi (accno,description) VALUES ('8242','Subventions et octrois');
INSERT INTO gifi (accno,description) VALUES ('8243','Ventes de sous-produits');
-INSERT INTO gifi (accno,description) VALUES ('8244','Frais d\'administration provenant du service des dÃpÃts');
-INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du crÃdit');
-INSERT INTO gifi (accno,description) VALUES ('8246','Frais d\'administration provenant du service des cartes bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8244','Frais d''administration provenant du service des dÃpÃts');
+INSERT INTO gifi (accno,description) VALUES ('8245','Frais d''administration provenant du service du crÃdit');
+INSERT INTO gifi (accno,description) VALUES ('8246','Frais d''administration provenant du service des cartes bancaires');
INSERT INTO gifi (accno,description) VALUES ('8247','Ristournes');
-INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d''assurance');
INSERT INTO gifi (accno,description) VALUES ('8249','Recouvrement de frais');
INSERT INTO gifi (accno,description) VALUES ('8250','Recouvrement des mauvaises crÃances');
INSERT INTO gifi (accno,description) VALUES ('8299','Total des revenus');
-INSERT INTO gifi (accno,description) VALUES ('8300','Stock d\'ouverture');
-INSERT INTO gifi (accno,description) VALUES ('8301','Stock d\'ouverture  produits finis');
-INSERT INTO gifi (accno,description) VALUES ('8302','Stock d\'ouverture  matiÃres premiÃres');
-INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture  produits en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8300','Stock d''ouverture');
+INSERT INTO gifi (accno,description) VALUES ('8301','Stock d''ouverture  produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8302','Stock d''ouverture  matiÃres premiÃres');
+INSERT INTO gifi (accno,description) VALUES ('8303','Stock d''ouverture  produits en cours de fabrication');
INSERT INTO gifi (accno,description) VALUES ('8320','Achats/coÃt des matÃriaux');
INSERT INTO gifi (accno,description) VALUES ('8340','Salaires directs');
INSERT INTO gifi (accno,description) VALUES ('8350','Avantages sociaux relatifs aux salaires directs');
@@ -422,7 +422,7 @@
INSERT INTO gifi (accno,description) VALUES ('8400','CoÃts de production des ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('8401','Exploitation des pipelines');
INSERT INTO gifi (accno,description) VALUES ('8402','Forage');
-INSERT INTO gifi (accno,description) VALUES ('8403','CoÃts de restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('8403','CoÃts de restauration des sites d''exploitation');
INSERT INTO gifi (accno,description) VALUES ('8404','Redevances dÃrogatoires brutes');
INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propriÃtà franche');
INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
@@ -430,8 +430,8 @@
INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et matÃriel');
INSERT INTO gifi (accno,description) VALUES ('8409','Abandon de puits et puits secs');
INSERT INTO gifi (accno,description) VALUES ('8410','Autres paiements de location');
-INSERT INTO gifi (accno,description) VALUES ('8411','Frais d\'exploration');
-INSERT INTO gifi (accno,description) VALUES ('8412','Frais d\'amÃnagement');
+INSERT INTO gifi (accno,description) VALUES ('8411','Frais d''exploration');
+INSERT INTO gifi (accno,description) VALUES ('8412','Frais d''amÃnagement');
INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exigÃes par la Couronne');
INSERT INTO gifi (accno,description) VALUES ('8436','Redevances à la Couronne');
INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
@@ -442,14 +442,14 @@
INSERT INTO gifi (accno,description) VALUES ('8450','Autres coÃts directs');
INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de matÃriel');
INSERT INTO gifi (accno,description) VALUES ('8452','Cour à bois');
-INSERT INTO gifi (accno,description) VALUES ('8453','CoÃts d\'exploitation forestiÃre');
+INSERT INTO gifi (accno,description) VALUES ('8453','CoÃts d''exploitation forestiÃre');
INSERT INTO gifi (accno,description) VALUES ('8454','CoÃts des chemins forestiers');
INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
INSERT INTO gifi (accno,description) VALUES ('8456','CoÃts des redevances');
-INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport à l\'achat et droits');
-INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
-INSERT INTO gifi (accno,description) VALUES ('8459','CoÃt direct de l\'amortissement des biens corporels');
-INSERT INTO gifi (accno,description) VALUES ('8460','CoÃt direct de l\'amortissement des biens constituÃs');
+INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport à l''achat et droits');
+INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l''inventaire');
+INSERT INTO gifi (accno,description) VALUES ('8459','CoÃt direct de l''amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('8460','CoÃt direct de l''amortissement des biens constituÃs');
INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribuÃs au coÃt des ventes');
INSERT INTO gifi (accno,description) VALUES ('8500','Stock de fermeture');
INSERT INTO gifi (accno,description) VALUES ('8501','Stock de fermeture  produits finis');
@@ -468,7 +468,7 @@
INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur prÃts');
INSERT INTO gifi (accno,description) VALUES ('8620','Avantages sociaux');
INSERT INTO gifi (accno,description) VALUES ('8621','Assurances collectives');
-INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l\'employeur des avantages sociaux');
+INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l''employeur des avantages sociaux');
INSERT INTO gifi (accno,description) VALUES ('8623','Cotisations aux rÃgimes de revenus diffÃrÃs');
INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constituÃs par des ressources naturelles');
INSERT INTO gifi (accno,description) VALUES ('8670','Amortissement des biens corporels');
@@ -485,9 +485,9 @@
INSERT INTO gifi (accno,description) VALUES ('8740','IntÃrÃts payÃs (institutions financiÃres)');
INSERT INTO gifi (accno,description) VALUES ('8741','IntÃrÃts payÃs sur dÃpÃts');
INSERT INTO gifi (accno,description) VALUES ('8742','IntÃrÃts payÃs sur les obligations et les dÃbentures');
-INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adhÃsion et licences');
-INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adhÃsion');
-INSERT INTO gifi (accno,description) VALUES ('8762','Taxes d\'affaires');
+INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d''affaires, droits d''adhÃsion et licences');
+INSERT INTO gifi (accno,description) VALUES ('8761','Droits d''adhÃsion');
+INSERT INTO gifi (accno,description) VALUES ('8762','Taxes d''affaires');
INSERT INTO gifi (accno,description) VALUES ('8763','Frais de franchise');
INSERT INTO gifi (accno,description) VALUES ('8764','Frais à verser aux gouvernements');
INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes sociÃtÃs du Nouveau-Brunswick');
@@ -499,24 +499,24 @@
INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
INSERT INTO gifi (accno,description) VALUES ('8861','Frais lÃgaux');
INSERT INTO gifi (accno,description) VALUES ('8862','Frais comptables');
-INSERT INTO gifi (accno,description) VALUES ('8863','Honoraires d\'experts-conseils');
-INSERT INTO gifi (accno,description) VALUES ('8864','Honoraires d\'architectes');
-INSERT INTO gifi (accno,description) VALUES ('8865','Frais d\'Ãvaluation');
+INSERT INTO gifi (accno,description) VALUES ('8863','Honoraires d''experts-conseils');
+INSERT INTO gifi (accno,description) VALUES ('8864','Honoraires d''architectes');
+INSERT INTO gifi (accno,description) VALUES ('8865','Frais d''Ãvaluation');
INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires mÃdicaux');
INSERT INTO gifi (accno,description) VALUES ('8868','Frais de vÃtÃrinaire');
INSERT INTO gifi (accno,description) VALUES ('8869','Frais de courtage');
INSERT INTO gifi (accno,description) VALUES ('8870','Frais de transfert');
-INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d\'administration');
+INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d''administration');
INSERT INTO gifi (accno,description) VALUES ('8872','Affinage et dosage');
-INSERT INTO gifi (accno,description) VALUES ('8873','Droits d\'enregistrement et frais d\'agents de transfert');
+INSERT INTO gifi (accno,description) VALUES ('8873','Droits d''enregistrement et frais d''agents de transfert');
INSERT INTO gifi (accno,description) VALUES ('8874','CoÃts de restructuration');
INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobiliÃres');
INSERT INTO gifi (accno,description) VALUES ('8876','Frais de formation');
INSERT INTO gifi (accno,description) VALUES ('8877','Studio et enregistrement');
INSERT INTO gifi (accno,description) VALUES ('8910','Frais de location');
INSERT INTO gifi (accno,description) VALUES ('8911','Loyer de biens immobiliers');
-INSERT INTO gifi (accno,description) VALUES ('8912','Frais d\'occupation');
+INSERT INTO gifi (accno,description) VALUES ('8912','Frais d''occupation');
INSERT INTO gifi (accno,description) VALUES ('8913','Frais de copropriÃtÃ');
INSERT INTO gifi (accno,description) VALUES ('8914','Location de matÃriel');
INSERT INTO gifi (accno,description) VALUES ('8915','Location de vÃhicules motorisÃs');
@@ -528,14 +528,14 @@
INSERT INTO gifi (accno,description) VALUES ('8962','RÃparations et entretien  vÃhicules');
INSERT INTO gifi (accno,description) VALUES ('8963','RÃparations et entretien  bateaux');
INSERT INTO gifi (accno,description) VALUES ('8964','RÃparations et entretien  machines et matÃriel');
-INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de rÃparation et d\'entretien');
-INSERT INTO gifi (accno,description) VALUES ('9011','DÃpense d\'usinage');
+INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de rÃparation et d''entretien');
+INSERT INTO gifi (accno,description) VALUES ('9011','DÃpense d''usinage');
INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
INSERT INTO gifi (accno,description) VALUES ('9013','SÃcuritÃ');
INSERT INTO gifi (accno,description) VALUES ('9014','EnlÃvement des dÃchets');
INSERT INTO gifi (accno,description) VALUES ('9060','Salaires et traitements');
INSERT INTO gifi (accno,description) VALUES ('9061','Commissions');
-INSERT INTO gifi (accno,description) VALUES ('9062','Part de l\'Ãquipage');
+INSERT INTO gifi (accno,description) VALUES ('9062','Part de l''Ãquipage');
INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de prÃsence des administrateurs');
INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
@@ -543,7 +543,7 @@
INSERT INTO gifi (accno,description) VALUES ('9110','Contrats de sous-traitance');
INSERT INTO gifi (accno,description) VALUES ('9130','Fournitures');
INSERT INTO gifi (accno,description) VALUES ('9131','Petit outillage');
-INSERT INTO gifi (accno,description) VALUES ('9132','Frais d\'atelier');
+INSERT INTO gifi (accno,description) VALUES ('9132','Frais d''atelier');
INSERT INTO gifi (accno,description) VALUES ('9133','Uniformes');
INSERT INTO gifi (accno,description) VALUES ('9134','Blanchissage');
INSERT INTO gifi (accno,description) VALUES ('9135','Alimentation et restauration');
@@ -551,7 +551,7 @@
INSERT INTO gifi (accno,description) VALUES ('9137','Filets et piÃges');
INSERT INTO gifi (accno,description) VALUES ('9138','Sel, appÃts et glace');
INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
-INSERT INTO gifi (accno,description) VALUES ('9150','DÃpenses liÃes à l\'informatique');
+INSERT INTO gifi (accno,description) VALUES ('9150','DÃpenses liÃes à l''informatique');
INSERT INTO gifi (accno,description) VALUES ('9151','AmÃliorations et modernisations');
INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
INSERT INTO gifi (accno,description) VALUES ('9180','Taxes fonciÃres');
@@ -565,20 +565,20 @@
INSERT INTO gifi (accno,description) VALUES ('9271','Ãcarts de caisse');
INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la sociÃtà mÃre');
INSERT INTO gifi (accno,description) VALUES ('9273','Frais de vente');
-INSERT INTO gifi (accno,description) VALUES ('9274','Frais de transport et d\'entreposage');
+INSERT INTO gifi (accno,description) VALUES ('9274','Frais de transport et d''entreposage');
INSERT INTO gifi (accno,description) VALUES ('9275','Livraison, fret et messageries');
INSERT INTO gifi (accno,description) VALUES ('9276','Frais de garantie');
INSERT INTO gifi (accno,description) VALUES ('9277','Frais de redevances  rÃsidents');
INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances  non-rÃsidents');
INSERT INTO gifi (accno,description) VALUES ('9279','Frais de dÃchargement');
-INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
+INSERT INTO gifi (accno,description) VALUES ('9280','Frais d''enfouissement');
INSERT INTO gifi (accno,description) VALUES ('9281','Frais de vÃhicules');
INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et dÃveloppement');
-INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'impÃts');
-INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais gÃnÃraux');
+INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d''impÃts');
+INSERT INTO gifi (accno,description) VALUES ('9284','Frais d''administration et frais gÃnÃraux');
INSERT INTO gifi (accno,description) VALUES ('9285','DÃpenses entre divisions');
INSERT INTO gifi (accno,description) VALUES ('9286','Transferts interfonds');
-INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d''exploitation');
INSERT INTO gifi (accno,description) VALUES ('9368','Total des dÃpenses');
INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
INSERT INTO gifi (accno,description) VALUES ('9370','Grains et olÃagineux');
@@ -591,34 +591,34 @@
INSERT INTO gifi (accno,description) VALUES ('9377','Graine de lin');
INSERT INTO gifi (accno,description) VALUES ('9378','FÃves soya');
INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du blÃ');
-INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres rÃcoltes');
+INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d''autres rÃcoltes');
INSERT INTO gifi (accno,description) VALUES ('9421','Fruits');
INSERT INTO gifi (accno,description) VALUES ('9422','Pommes de terre');
INSERT INTO gifi (accno,description) VALUES ('9423','LÃgumes');
INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de pÃpiniÃre');
INSERT INTO gifi (accno,description) VALUES ('9426','RÃcolte de fourrage');
-INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du bÃtail et des produits d\'origine');
+INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du bÃtail et des produits d''origine');
INSERT INTO gifi (accno,description) VALUES ('9471','Bovins');
INSERT INTO gifi (accno,description) VALUES ('9472','Porcins');
INSERT INTO gifi (accno,description) VALUES ('9473','Volaille');
INSERT INTO gifi (accno,description) VALUES ('9474','Ovins');
INSERT INTO gifi (accno,description) VALUES ('9475','Urine de jument gravide (UJG)');
-INSERT INTO gifi (accno,description) VALUES ('9476','Lait et crÃme (Ã l\'exclusion des subventions pour');
+INSERT INTO gifi (accno,description) VALUES ('9476','Lait et crÃme (Ã l''exclusion des subventions pour');
INSERT INTO gifi (accno,description) VALUES ('9477','OEufs pour la consommation');
INSERT INTO gifi (accno,description) VALUES ('9478','Couvaison des oeufs');
INSERT INTO gifi (accno,description) VALUES ('9479','Aquaculture (couvÃe et Ãlevage)');
INSERT INTO gifi (accno,description) VALUES ('9480','Chevaux (reproduction et viande)');
INSERT INTO gifi (accno,description) VALUES ('9520','Autres produits');
-INSERT INTO gifi (accno,description) VALUES ('9521','Produits de l\'Ãrable');
+INSERT INTO gifi (accno,description) VALUES ('9521','Produits de l''Ãrable');
INSERT INTO gifi (accno,description) VALUES ('9522','InsÃmination artificielle');
INSERT INTO gifi (accno,description) VALUES ('9523','Production de sperme');
-INSERT INTO gifi (accno,description) VALUES ('9524','Production d\'embryon');
+INSERT INTO gifi (accno,description) VALUES ('9524','Production d''embryon');
INSERT INTO gifi (accno,description) VALUES ('9540','Revenus des paiements de programmes');
INSERT INTO gifi (accno,description) VALUES ('9541','Subventions laitiÃres');
INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-rÃcolte');
INSERT INTO gifi (accno,description) VALUES ('9543','Paiements du CSRN');
-INSERT INTO gifi (accno,description) VALUES ('9544','Paiements provenant du programme d\'aide en cas de catastrophe');
+INSERT INTO gifi (accno,description) VALUES ('9544','Paiements provenant du programme d''aide en cas de catastrophe');
INSERT INTO gifi (accno,description) VALUES ('9570','Remises');
INSERT INTO gifi (accno,description) VALUES ('9571','Remises  carburant');
INSERT INTO gifi (accno,description) VALUES ('9572','Remises  intÃrÃt');
@@ -629,7 +629,7 @@
INSERT INTO gifi (accno,description) VALUES ('9601','Travail sur commande ou en sous-traitance');
INSERT INTO gifi (accno,description) VALUES ('9602','Ventes de bois');
INSERT INTO gifi (accno,description) VALUES ('9603','Courses de chevaux');
-INSERT INTO gifi (accno,description) VALUES ('9604','Produits d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('9604','Produits d''assurance');
INSERT INTO gifi (accno,description) VALUES ('9605','Ristournes');
INSERT INTO gifi (accno,description) VALUES ('9606','Revenu de location');
INSERT INTO gifi (accno,description) VALUES ('9607','Revenu en intÃrÃt');
@@ -649,7 +649,7 @@
INSERT INTO gifi (accno,description) VALUES ('9662','Engrais et chaux');
INSERT INTO gifi (accno,description) VALUES ('9663','Pesticides');
INSERT INTO gifi (accno,description) VALUES ('9664','Semences et plantes');
-INSERT INTO gifi (accno,description) VALUES ('9665','Primes d\'assurance (rÃcolte) CSRN SAR');
+INSERT INTO gifi (accno,description) VALUES ('9665','Primes d''assurance (rÃcolte) CSRN SAR');
INSERT INTO gifi (accno,description) VALUES ('9710','DÃpenses liÃes au bÃtail');
INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, supplÃments, paille et litiÃre');
INSERT INTO gifi (accno,description) VALUES ('9712','Achats de bÃtail');
@@ -668,17 +668,17 @@
INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux liÃs aux salaires des employÃs');
INSERT INTO gifi (accno,description) VALUES ('9795','RÃparations et entretien des bÃtiments');
INSERT INTO gifi (accno,description) VALUES ('9796','DÃfrichage, nivellement et drainage de terrains');
-INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-rÃcolte, de RARB et de');
+INSERT INTO gifi (accno,description) VALUES ('9797','Primes d''assurance-rÃcolte, de RARB et de');
INSERT INTO gifi (accno,description) VALUES ('9798','Travail sur commande ou en sous-traitance');
INSERT INTO gifi (accno,description) VALUES ('9799','ÃlectricitÃ');
INSERT INTO gifi (accno,description) VALUES ('9800','RÃparations et entretien des clÃtures');
INSERT INTO gifi (accno,description) VALUES ('9801','Fret et camionnage');
INSERT INTO gifi (accno,description) VALUES ('9802','Combustible pour chauffage et pour salaison');
INSERT INTO gifi (accno,description) VALUES ('9803','Remboursement de paiements en trop provenant');
-INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d''assurance');
INSERT INTO gifi (accno,description) VALUES ('9805','IntÃrÃts et frais bancaires');
INSERT INTO gifi (accno,description) VALUES ('9806','Droits versÃs à des offices de commercialisation');
-INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adhÃsion');
+INSERT INTO gifi (accno,description) VALUES ('9807','Frais d''adhÃsion');
INSERT INTO gifi (accno,description) VALUES ('9808','DÃpenses de bureau');
INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
INSERT INTO gifi (accno,description) VALUES ('9810','Taxes fonciÃres');
@@ -706,7 +706,7 @@
INSERT INTO gifi (accno,description) VALUES ('9832','Amortissement des biens incorporels');
INSERT INTO gifi (accno,description) VALUES ('9833','Amortissement de quote-part de lait');
INSERT INTO gifi (accno,description) VALUES ('9834','Frais de dÃplacement');
-INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
+INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d''affaires/sur le capital');
INSERT INTO gifi (accno,description) VALUES ('9850','DÃpenses non agricoles');
INSERT INTO gifi (accno,description) VALUES ('9870','RÃgularisation des stocks');
INSERT INTO gifi (accno,description) VALUES ('9899','Total des revenus agricoles nets');
@@ -715,7 +715,7 @@
INSERT INTO gifi (accno,description) VALUES ('9976','RÃglements juridiques');
INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non matÃrialisÃs');
INSERT INTO gifi (accno,description) VALUES ('9985','ÃlÃments inhabituels');
-INSERT INTO gifi (accno,description) VALUES ('9990','ImpÃts sur le revenu exigibles de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('9990','ImpÃts sur le revenu exigibles de l''exercice');
INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour impÃts sur le revenu diffÃrÃs');
INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette aprÃs impÃts et ÃlÃments');
commit;
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