user_prices = SELECT * FROM `Тарифные планы пользователей`;

while(<user_pirces>) {
    do(INSERT INTO `Движение средств по аккаунтах` VALUES(....) WHERE `USER_ID` = XXX);
}

; Таблица аккаунтов клиентов
CREATE TABLE `accounts` (
`ac_id` INT NOT NULL AUTO_INCREMENT,
`ac_number` INT NOT NULL,
`ac_status` INT NOT NULL,
`ac_description` VARCHAR,
);

; Таблица списаний/начисление по аккаунах
CREATE TABLE `account_operations` (
`acop_id` INT NOT NULL AUTO_INCREMENT,
`acop_ac_id` INT NOT NULL,
`acop_money` INT NOT NULL,
`acop_datetime` DATETIME NOT NULL,
`acop_type` INT,
`acop_description` VARCHAR,
  FOREIGN KEY (acop_ac_id) REFERENCES acсounts(ac_id))
);


; Таблица тарифов
CREATE TABLE `prices` (
`pr_id` INT NOT NULL AUTO_INCREMENT,
`pr_name` VARCHAR NOT NULL,
`pr_money` INT NOT NULL,
`pr_description` VARCHAR,
`pr_type` INT NOT NULL,
);

; Таблица соответствий тарифов к аккаунтам
CREATE TABLE `account_prices` (
`acpr_id` INT NOT NULL AUTO_INCREMENT,
`acpr_ac_id` INT NOT NULL,
`acpr_pr_id` INT NOT NULL,
FOREIGN KEY (acpr_ac_id) REFERENCES acсounts(ac_id))
FOREIGN KEY (acpr_pr_id) REFERENCES prices(pr_id))
);

$select_accounts = "SELECT * FROM `account_prices` INNER JOIN `prices` ON `account_prices`.`acpr_pr_id` = `prices`.`pr_id`";
$result_accounts = mysql_query($select_accounts);

while($row = mysql_fetch_array($result_accounts)) {
        $money = (-1)*$row['pr_money'];
        $account = $row['acpr_ac_id'];
        $ins_query = "INSERT INTO `account_operations` VALUES('', $account, $monet, NOW(), '' ,'')";
        $fin = mysql_query($ins_query);
}