INSERT INTO SUBECARDS (COMPANYID, ROOT, CARDID, SUBEID)
SELECT 
COMPANYID,401, ACTID,1
 FROM VE_ACT
WHERE COMPANYID=14 AND 
ACTID NOT IN (
SELECT TOP 1 CARDID FROM SUBECARDS
WHERE  COMPANYID=14 AND
CARDID=ACTID AND
ROOT=401 AND SUBEID=1)