$sql= "SELECT COUNT(*) FROM ".TB_PREF."company WHERE debtors_act=$acc
OR pyt_discount_act=$acc
OR creditors_act=$acc
+ OR bank_charge_act=$acc
+ OR exchange_diff_act=$acc
+ OR profit_loss_year_act=$acc
+ OR retained_earnings_act=$acc
OR freight_act=$acc
OR default_sales_act=$acc
OR default_sales_discount_act=$acc