diff --git a/htdocs/install/mysql/data/llx_accounting.sql b/htdocs/install/mysql/data/llx_accounting.sql
index 0b2852117afd84697cc5a076e9e6d9bd761eefd4..8720a2aedd522a6f106bf6280c88044b88b9a895 100644
--- a/htdocs/install/mysql/data/llx_accounting.sql
+++ b/htdocs/install/mysql/data/llx_accounting.sql
@@ -1400,54 +1400,54 @@ INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype,
 INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1348, 'PCMN-BASE', 'PROD', 'XXXXXX', '792', '79', 'Prélèvement sur les réserves', '1');
 INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1349, 'PCMN-BASE', 'PROD', 'XXXXXX', '793', '79', 'Perte à reporter', '1');
 INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1350, 'PCMN-BASE', 'PROD', 'XXXXXX', '794', '79', 'Intervention d''associés (ou du propriétaire) dans la perte', '1');
-/*
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1351, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '00', '0', 'Garanties constituées par des tiers pour le compte de l''entreprise', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1352, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '00', '0', 'Créanciers, bénéficiaires de garanties de tiers', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1353, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '01', '0', 'Tiers constituants de garanties pour compte de l''entreprise', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1354, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '01', '0', 'Garanties constituées pour compte de tiers', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1355, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '010', '01', 'Débiteurs pour engagements sur effets', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1356, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '011', '01', 'Créanciers d''engagements sur effets', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1357, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0110', '011', 'Effets cédés par l''entreprise sous endos', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1358, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0111', '011', 'Autres engagements sur effets en circulation', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1359, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '012', '01', 'Débiteurs pour autres garanties personnelles', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1360, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '013', '01', 'Créanciers d''autres garanties personnelles', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1361, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '02', '0', 'Garanties réelles constituées sur avoirs propres', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1362, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '020', '02', 'Créanciers de l''entreprise, bénéficiaires de garanties réelles', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1363, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '021', '02', 'Garanties réelles constituées pour compte propre', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1364, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '022', '02', 'Créanciers de tiers, bénéficiaires de garanties réelles', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1365, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '023', '02', 'Garanties réelles constituées pour compte de tiers', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1366, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '03', '0', 'Garanties reçues', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1367, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '030', '03', 'Dépôts statutaires', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1368, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '031', '03', 'Déposants statutaires', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1369, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '032', '03', 'Garanties reçues', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1370, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '033', '03', 'Constituants de garanties', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1371, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '04', '0', 'Biens te valeurs détenus pat des tiers en leur nom mais aux risques et profits de l''entreprise', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1372, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '040', '04', 'Tiers, détenteurs en leur nom mais aux risques et profits de l''entreprise de biens et de valeurs', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1373, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '041', '04', 'Biens et valeurs détenus par des tiers en leur nom mais aux risques et profits de l''entreprise', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1374, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '05', '0', 'Engagements d''acquisition et de cession d''immobilisation', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1375, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '050', '05', 'Engagements d''acquisition', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1376, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '051', '05', 'Créanciers d''engagements d''acquisition', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1377, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '052', '05', 'Débiteurs pour engagements de cession', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1378, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '053', '05', 'Engagements de cession', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1379, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '06', '0', 'Marchés à terme', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1380, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '060', '06', 'Marchandises achetées à terme - à recevoir', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1381, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '061', '06', 'Créanciers pour marchandises achetées à terme', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1382, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '062', '06', 'Débiteurs pour marchandises vendues à terme - à livrer', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1383, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '063', '06', 'Marchandises vendues à terme - à livrer', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1384, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '064', '06', 'Devises achetées à terme - à recevoir', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1385, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '065', '06', 'Créanciers pour devises achetées à terme', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1386, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '066', '06', 'Débiteurs pour devises vendues à terme', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1387, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '067', '06', 'Devises vendues à terme - à livrer', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1388, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '07', '0', 'Biens et valeurs de tiers détenus pat l''entreprise', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1389, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '070', '07', 'Droits d''usage à long terme', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1390, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0700', '070', 'Sur terrains et constructions', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1391, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0701', '070', 'Sur installations, machines et outillage', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1392, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0702', '070', 'Sur mobilier et matériel roulant', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1393, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '071', '07', 'Créanciers de loyers et redevances', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1394, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '072', '07', 'Biens et valeurs de tiers reçus en dépôt, en consignation ou à façon', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1395, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '073', '07', 'Commettants et déposants de biens et valeurs', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1396, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '074', '07', 'Biens et valeurs détenus pour compte ou aux risques et profits de tiers', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1397, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '075', '07', 'Créanciers de biens et valeurs détenus pour compte de tiers ou à leurs risques et profits', '1');
-INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1398, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '09', '0', 'Droits et engagements divers', '1');
-*/
+-- dolibarr read and execute query line by line so /* is not effective and lead to error
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1351, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '00', '0', 'Garanties constituées par des tiers pour le compte de l''entreprise', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1352, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '00', '0', 'Créanciers, bénéficiaires de garanties de tiers', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1353, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '01', '0', 'Tiers constituants de garanties pour compte de l''entreprise', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1354, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '01', '0', 'Garanties constituées pour compte de tiers', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1355, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '010', '01', 'Débiteurs pour engagements sur effets', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1356, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '011', '01', 'Créanciers d''engagements sur effets', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1357, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0110', '011', 'Effets cédés par l''entreprise sous endos', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1358, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0111', '011', 'Autres engagements sur effets en circulation', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1359, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '012', '01', 'Débiteurs pour autres garanties personnelles', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1360, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '013', '01', 'Créanciers d''autres garanties personnelles', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1361, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '02', '0', 'Garanties réelles constituées sur avoirs propres', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1362, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '020', '02', 'Créanciers de l''entreprise, bénéficiaires de garanties réelles', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1363, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '021', '02', 'Garanties réelles constituées pour compte propre', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1364, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '022', '02', 'Créanciers de tiers, bénéficiaires de garanties réelles', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1365, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '023', '02', 'Garanties réelles constituées pour compte de tiers', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1366, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '03', '0', 'Garanties reçues', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1367, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '030', '03', 'Dépôts statutaires', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1368, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '031', '03', 'Déposants statutaires', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1369, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '032', '03', 'Garanties reçues', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1370, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '033', '03', 'Constituants de garanties', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1371, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '04', '0', 'Biens te valeurs détenus pat des tiers en leur nom mais aux risques et profits de l''entreprise', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1372, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '040', '04', 'Tiers, détenteurs en leur nom mais aux risques et profits de l''entreprise de biens et de valeurs', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1373, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '041', '04', 'Biens et valeurs détenus par des tiers en leur nom mais aux risques et profits de l''entreprise', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1374, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '05', '0', 'Engagements d''acquisition et de cession d''immobilisation', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1375, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '050', '05', 'Engagements d''acquisition', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1376, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '051', '05', 'Créanciers d''engagements d''acquisition', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1377, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '052', '05', 'Débiteurs pour engagements de cession', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1378, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '053', '05', 'Engagements de cession', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1379, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '06', '0', 'Marchés à terme', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1380, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '060', '06', 'Marchandises achetées à terme - à recevoir', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1381, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '061', '06', 'Créanciers pour marchandises achetées à terme', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1382, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '062', '06', 'Débiteurs pour marchandises vendues à terme - à livrer', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1383, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '063', '06', 'Marchandises vendues à terme - à livrer', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1384, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '064', '06', 'Devises achetées à terme - à recevoir', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1385, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '065', '06', 'Créanciers pour devises achetées à terme', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1386, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '066', '06', 'Débiteurs pour devises vendues à terme', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1387, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '067', '06', 'Devises vendues à terme - à livrer', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1388, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '07', '0', 'Biens et valeurs de tiers détenus pat l''entreprise', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1389, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '070', '07', 'Droits d''usage à long terme', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1390, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0700', '070', 'Sur terrains et constructions', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1391, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0701', '070', 'Sur installations, machines et outillage', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1392, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0702', '070', 'Sur mobilier et matériel roulant', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1393, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '071', '07', 'Créanciers de loyers et redevances', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1394, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '072', '07', 'Biens et valeurs de tiers reçus en dépôt, en consignation ou à façon', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1395, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '073', '07', 'Commettants et déposants de biens et valeurs', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1396, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '074', '07', 'Biens et valeurs détenus pour compte ou aux risques et profits de tiers', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1397, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '075', '07', 'Créanciers de biens et valeurs détenus pour compte de tiers ou à leurs risques et profits', '1');
+-- INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1398, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '09', '0', 'Droits et engagements divers', '1');
+-- */