>
create table acc_repl   (replid serial ,acc VARCHAR( 20 )not null);
alter  table acc_repl   add constraint primary key (replid) constraint acc_repl_pk;
create table acc_repl_t   (replid decimal( 24 ),acc VARCHAR( 20 )not null);
alter  table acc_repl_t   add constraint primary key (replid) constraint acc_replt_pk;

 SELECT MAX(replid)
   INTO max_replid_v
   FROM acc_repl;
--вар 1
INSERT INTO acc_repl_t
 SELECT * FROM acc_repl WHERE acc_repl.replid <= max_replid_v;
--вар 1

--вар 2
FOREACH SELECT
   replid,
   acc,
  INTO
   replid_v,
   acc_v,
   FROM
   acc_repl
  WHERE replid <= max_replid_v;

 INSERT INTO acc_repl_t
 VALUES ( replid_v, acc_v,   );
 END FOREACH;
--вар 2

 DELETE
   FROM acc_repl
  WHERE acc_repl.replid <= max_replid_v;