<?php

$db_host = '';
$db_user = '';
$db_pass = '';
$db_name = '';

$db = new mysqli($db_host, $db_user, $db_pass, $db_name);

if($db->connect_errno) die "CONNECTION ERROR: " . $db->connect_error;

$file = fopen("file.txt", "r");
$file_text = fread($file, filesize("file.txt"));
fclose($file);

$id_reg_exp = "/data-item-id=\"(\\d+)\"/";
$account_reg_exp = "/<td>[\\n\s]*(406048\d+)[\s]*<\/td>/";

preg_match_all($id_reg_exp, $file_text, $ids, PREG_SET_ORDER);
preg_match_all($account_reg_exp, $file_text, $accounts, PREG_SET_ORDER);

if(count($ids) == count($accounts))
{
    $db->begin_transaction(MYSQLI_TRANS_START_READ_WRITE);

    $count = count($ids);

    $sql = "UPDATE special SET id_schet = ? WHERE schet = ?";
    $stmt = $db->prepare($sql);

    if(!$stmt) die "CAN'T PREPARE STATEMENT: " . $db->error;

    $stmt->bind_param('ii', $ids[$i][1], $account[$i][1]);

    for($i = 0; $i < $count; ++$i)
    {
        $stmt->execute();
    }

    $stmt->close();

    $db->commit();
}

else {
    echo "count(\$ids) = " . count($ids) . "\n";
    echo "count(\$accounts) = " . count($accounts) . "\n";
}

$db->close();

?>