1. Subcategories (synced from PC)
On your PC: Import page → “Download subcategories for phone”. Copy that file to the phone once. New names typed here are auto-created on import.
No snapshot loaded — you can still type names freely.
2. Add transaction
3. Buffered on this phone (0)
Export the file, send it to your PC (USB / Nearby Share / email-to-self), then append it on the PC Import page. Re-importing the same file is safe — entries have stable IDs.