From 32992d555dc9657c1a939bdd62203801141231a7 Mon Sep 17 00:00:00 2001 From: Nabin Hait Date: Tue, 8 Aug 2017 14:42:04 +0530 Subject: [PATCH] Added chart of accounts for Argentina, France, Brazil and Hungary (#10312) --- .../verified/ar_chart_of_accounts.json | 419 +++++ .../verified/br_planilha_de_contas.json | 4 + .../verified/fr_chart_of_accounts.json | 100 - .../verified/fr_plan_comptable_général.json | 1610 +++++++++++++++++ .../verified/hu_chart_of_accounts.json | 856 +++++++++ erpnext/setup/doctype/company/test_company.py | 3 +- 6 files changed, 2891 insertions(+), 101 deletions(-) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json delete mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_général.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json new file mode 100644 index 0000000000..367ea60bbc --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json @@ -0,0 +1,419 @@ +{ + "country_code": "ar", + "name": "Argentina - Chart of Accounts", + "tree": { + "1.0.0.00.00 - ACTIVO": { + "1.1.0.00.00 - ACTIVO CORRIENTE": { + "1.1.1.00.00 - CAJA Y BANCOS": { + "1.1.1.01.00 - CAJAS": { + "1.1.1.01.01 - Caja": {}, + "1.1.1.01.02 - Caja chica": {}, + "1.1.1.01.03 - Caja en Moneda Extranjera": {}, + "1.1.1.01.04 - Valores a depositar": {}, + "1.1.1.01.05 - Tarjetas - Cupones": {}, + "account_type": "Cash" + }, + "1.1.1.02.00 - BANCOS": { + "1.1.1.02.01 - Banco de la Nacio\u0301n Argentina(ejemplo) c/c en": {}, + "1.1.1.02.03 - Banco del exterior": {}, + "account_type": "Bank" + } + }, + "1.1.2.00.00 - INVERSIONES TEMPORARIAS": { + "1.1.2.01.00 - INVERSIONES EN ACCIONES": { + "1.1.2.01.01 - Acciones": { + "account_type": "Receivable" + } + }, + "1.1.2.02.00 - DEPO\u0301SITOS A PLAZO FIJO": { + "1.1.2.02.01 - Depo\u0301sitos a Plazo Fijo en pesos": { + "account_type": "Receivable" + }, + "1.1.2.02.02 - Depo\u0301sitos a Plazo Fijo en moneda": { + "account_type": "Receivable" + } + } + }, + "1.1.3.00.00 - CRE\u0301DITOS POR VENTAS DE SERVICIOS": { + "1.1.3.01.00 - DEUDORES EN CTA. CTE": { + "1.1.3.01.01 - Deudores locales": { + "account_type": "Receivable" + }, + "1.1.3.01.02 - Deudores del exterior": { + "account_type": "Receivable" + }, + "1.1.3.01.03 - Deudores Morosos": { + "account_type": "Chargeable" + }, + "1.1.3.01.04 - Deudores en Gestio\u0301n Judicial": {} + }, + "1.1.3.02.00 - Documentos a cobrar por Vas. de Servicios": { + "account_type": "Receivable" + }, + "1.1.3.03.00 - Previsio\u0301n para deudores incobrables": {} + }, + "1.1.4.00.00 - OTROS CRE\u0301DITOS CORRIENTES": { + "1.1.4.01.00 - CRE\u0301DITOS IMPOSITIVOS CORRIENTES": { + "1.1.4.01.01 - Anticipos Impuesto a las Ganancias": {}, + "1.1.4.01.02 - Anticipos Impuesto a los Ingresos Brutos": {}, + "1.1.4.01.03 - Percepciones y Retenciones Impto. a las Ganancias": {}, + "1.1.4.01.04 - Percepciones y Retenciones Impto. a los": {}, + "1.1.4.01.05 - IVA Cre\u0301dito Fiscal": {}, + "1.1.4.01.06 - IVA Cre\u0301dito Fiscal Exportacio\u0301n": {}, + "1.1.4.01.07 - IVA Saldo a Favor Te\u0301cnico": {}, + "1.1.4.01.08 - IVA Saldo a Favor Te\u0301cnico": {}, + "1.1.4.01.09 - IVA Saldo a Favor de Libre": {}, + "1.1.4.01.10 - Percepciones y Retenciones de IVA": {}, + "1.1.4.01.11 - Cre\u0301ditos por quebrantos impositivos no": {}, + "1.1.4.01.12 - Activos por Impuesto Diferido (Ctes.)": {} + }, + "1.1.4.02.00 - CRE\u0301DITOS DIVERSOS CORRIENTES": { + "1.1.4.02.01 - Cuentas Particulares Directores": {}, + "1.1.4.02.02 - Cuentas Particulares Socios/Accionistas": {}, + "1.1.4.02.03 - Anticipos a Proveedores (No cong.": { + "account_type": "Receivable" + }, + "1.1.4.02.04 - Anticipos de Sueldos": {}, + "1.1.4.02.05 - Pre\u0301stamos al personal": {}, + "1.1.4.02.06 - Depo\u0301sitos pendientes de acreditacio\u0301n": {}, + "1.1.4.02.07 - Arrendamiento pagado por adelantado": {} + } + }, + "1.1.5.00.00 - OTROS ACTIVOS CORRIENTES": { + "is_group": 1 + }, + "1.1.6.00.00 - INVENTARIOS": { + "account_type": "Stock", + "is_group": 1 + } + }, + "1.2.0.00.00 - ACTIVO NO CORRIENTE": { + "1.2.1.00.00 - INVERSIONES PERMANENTES": { + "1.2.1.01.00 - BONOS DE DEUDA": { + "1.2.1.01.01 - Ti\u0301tulos Deuda Pu\u0301blica (Pesos)": { + "is_group": 1 + }, + "1.2.1.01.02 - Bonex": {} + }, + "1.2.1.02.00 - DEPO\u0301SITOS A PLAZO FIJO NO": { + "1.2.1.02.01 - Depo\u0301sitos a plazo fijo en pesos (no cte.)": {}, + "1.2.1.02.02 - Depo\u0301sitos a plazo fijo en moneda": {} + }, + "1.2.1.03.00 - INVERSIONES EN BIENES DEPRECIABLES": { + "1.2.1.03.01 - Inversiones en Inmuebles Valores": {}, + "1.2.1.03.02 - Inversiones en Inmuebles": {}, + "1.2.1.03.03 - Amortizaciones Acumuladas Inversiones": {} + } + }, + "1.2.2.00.00 - BIENES DE USO": { + "1.2.2.01.00 - INMUEBLES": { + "1.2.2.01.01 - Inmuebles Valores originales": { + "account_type": "Fixed Asset" + }, + "1.2.2.01.02 - Inmuebles Actualizaciones": {}, + "1.2.2.01.03 - Amortizaciones Acumuladas Inmuebles": { + "account_type": "Depreciation" + } + }, + "1.2.2.02.00 - MAQUINARIAS Y EQUIPOS": { + "1.2.2.02.01 - Maquinarias y Equipos Valores de origen": { + "account_type": "Fixed Asset" + }, + "1.2.2.02.02 - Maquinarias y Equipos Actualizaciones": {}, + "1.2.2.02.03 - Amortizaciones Acumuladas Maquinarias": { + "account_type": "Depreciation" + } + }, + "1.2.2.03.00 - MUEBLES Y U\u0301TILES": { + "1.2.2.03.01 - Muebles y U\u0301tiles Valores de Origen": { + "account_type": "Fixed Asset" + }, + "1.2.2.03.02 - Muebles y U\u0301tiles Actualizaciones": {}, + "1.2.2.03.03 - Amortizaciones Acumuladas Muebles y": { + "account_type": "Depreciation" + } + }, + "1.2.2.04.00 - RODADOS": { + "1.2.2.04.01 - Rodados Valores Originales": { + "account_type": "Fixed Asset" + }, + "1.2.2.04.02 - Rodados Actualizaciones": {}, + "1.2.2.04.03 - Amortizaciones Acumuladas Rodados": { + "account_type": "Depreciation" + } + }, + "1.2.2.07.00 - TERRENOS": { + "1.2.2.07.01 - Terrenos Valores Originales": { + "account_type": "Fixed Asset" + }, + "1.2.2.07.02 - Terrenos Actualizaciones": {} + }, + "1.2.2.08.00 - INSTALACIONES": { + "1.2.2.08.01 - Instalaciones Valores Originales": { + "account_type": "Fixed Asset" + }, + "1.2.2.08.02 - Instalaciones Ajuste": {}, + "1.2.2.08.03 - Amortizaciones Acumuladas": { + "account_type": "Depreciation" + } + }, + "1.2.2.09.00 - HERRAMIENTAS": { + "1.2.2.09.01 - Herramientas Valores Originales": { + "account_type": "Fixed Asset" + }, + "1.2.2.09.02 - Herramientas Ajuste": {}, + "1.2.2.09.03 - Amortizaciones Acumuladas": { + "account_type": "Depreciation" + } + } + }, + "1.2.3.00.00 - ACTIVOS INTANGIBLES": { + "1.2.3.01.00 - MARCAS Y PATENTES": { + "1.2.3.01.01 - Marcas y Patentes Valores Originales": {}, + "1.2.3.01.02 - Marcas y Patentes Actualizaciones": {}, + "1.2.3.01.03 - Amortizaciones Acumuladas Marcas y": {} + } + }, + "1.2.4.00.00 - CRE\u0301DITOS POR VENTA DE SERVICIOS": { + "1.2.4.01.00 - DEUDORES NO CORRIENTES": { + "1.2.4.01.01 - Deudores Locales (No Ctes.)": {} + }, + "1.2.4.02.00 - Documentos a cobrar por Vtas. de Servicios": {} + }, + "1.2.5.00.00 - OTROS CRE\u0301DITOS NO CORRIENTES": { + "1.2.5.01.00 - CRE\u0301DITOS IMPOSITIVOS NO CORRIENTES": { + "1.2.5.01.01 - Activos por Impto. Diferido (No Ctes.)": {}, + "1.2.5.01.02 - Cre\u0301ditos por Quebrantos Impositivos no": {} + }, + "1.2.5.02.00 - CRE\u0301DITOS DIVERSOS NO CORRIENTES": { + "1.2.5.02.01 - Cuentas Particulares Directores (No": {}, + "1.2.5.02.02 - Cuentas Particulares Socios/Accionistas": {} + } + }, + "1.2.6.00.00 - OTROS ACTIVOS NO CORRIENTES": { + "1.2.6.01.00 - Llave de Negocio": {} + } + }, + "root_type": "Asset" + }, + "2.0.0.00.00 - PASIVO": { + "2.1.0.00.00 - PASIVO CORRIENTE": { + "2.1.1.00.00 - DEUDAS COMERCIALES CORRIENTES": { + "2.1.1.02.00 - ACREEDORES": { + "2.1.1.02.01 - Acreedores Locales (Ctes.)": { + "account_type": "Payable" + } + } + }, + "2.1.2.00.00 - REMUNERACIONES Y CAGAS SOCIALES": { + "2.1.2.02.00 - DEUDAS PREVISIONALES": { + "2.1.2.02.01 - Jubilaciones a pagar": {}, + "2.1.2.02.02 - ART a pagar": {}, + "2.1.2.02.03 - Obra Social a pagar": {}, + "2.1.2.02.04 - SAC a pagar": {}, + "2.1.2.02.05 - Vacaciones a pagar": {} + }, + "2.1.2.03.00 - Sueldos y Jornales a pagar": { + "account_type": "Chargeable" + } + }, + "2.1.3.00.00 - CARGAS FISCALES": { + "2.1.3.01.00 - IMPUESTO AL VALOR AGREGADO": { + "2.1.3.01.01 - IVA De\u0301bito Fiscal": {}, + "2.1.3.01.02 - IVA De\u0301bito Fiscal Sobretasa": {}, + "2.1.3.01.03 - Percepciones y Retenciones efectuadas": {}, + "2.1.3.01.04 - IVA a Pagar": {} + }, + "2.1.3.02.00 - INGRESOS BRUTOS": { + "2.1.3.02.01 - Impuesto a los Ingresos Brutos a Pagar": {}, + "2.1.3.02.02 - Percepciones efectuadas Ingresos": {} + }, + "2.1.3.03.00 - IMPUESTO A LAS GANANCIAS": { + "2.1.3.03.01 - Impuesto Ganancia Mi\u0301nima Presunta a": {}, + "2.1.3.03.02 - Impuesto a las Ganancias a Pagar": {}, + "2.1.3.03.03 - Pasivo por Impuesto Diferido": {}, + "2.1.3.03.04 - Percepciones y Retenciones efectuadas": {} + } + }, + "2.1.4.00.00 - DEUDAS FINANCIERAS": { + "2.1.4.01.00 - Pre\u0301stamo Banco de la Nacio\u0301n Argentina (Cte.)": {}, + "2.1.4.02.00 - Pre\u0301stamo Banco de la Provincia de Bs. As.": {} + }, + "2.1.5.00.00 - OTRAS DEUDAS CORRIENTES": { + "2.1.5.01.00 - Dividendos a pagar (Ctes.)": {}, + "2.1.5.02.00 - Honorarios Directores a Pagar (Ctes.)": {} + }, + "2.1.6.00.00 - PROVISIONES": { + "2.1.6.01.00 - Provisio\u0301n para despidos": {}, + "2.1.6.02.00 - Provisio\u0301n para SAC": {} + }, + "2.1.7.00.00 - INVENTARIOS POR PAGAR": { + "2.1.7.01.00 - Inventario entrante no facturado": { + "account_type": "Stock Received But Not Billed" + } + } + }, + "2.2.0.00.00 - PASIVO NO CORRIENTE": { + "2.2.1.00.00 - DEUDAS FINANCIERAS NO CORRIENTES": { + "2.2.1.01.00 - Pre\u0301stamo Banco de la Nacio\u0301n Argentina(ejemplo) (No": {} + }, + "2.2.2.00.00 - CARGAS FISCALES NO CORRIENTES": { + "2.2.2.01.00 - Moratoria": {} + }, + "2.2.3.00.00 - DEUDAS COMERCIALES": { + "2.2.3.01.00 - ACREEDORES": { + "2.2.3.01.01 - Acreedores Locales (No Ctes.)": {} + } + }, + "2.2.4.00.00 - OTRAS DEUDAS NO CORRIENTES": { + "is_group": 1 + } + }, + "root_type": "Liability" + }, + "3.0.0.00.00 - PATRIMONIO NETO": { + "3.1.0.00.00 - APORTE DE LOS PROPIETARIOS": { + "3.1.1.00.00 - CAPITAL SOCIAL": { + "3.1.1.01.00 - Acciones en Circulacio\u0301n": {}, + "3.1.1.02.00 - Aportes Irrevocables": {}, + "3.1.1.03.00 - Acciones a distribuir": {}, + "3.1.1.04.00 - Capital": {}, + "3.1.1.05.00 - Ajuste del Capital": {} + } + }, + "3.3.0.00.00 - RESERVAS": { + "3.3.1.00.00 - Reserva Legal": {}, + "3.3.2.00.00 - Reserva Facultativa": {}, + "3.3.3.00.00 - Reserva Estatutaria": {}, + "3.3.4.00.00 - Ajuste Reserva Legal": {} + }, + "3.4.0.00.00 - RESULTADOS ACUMULADOS": { + "3.4.1.00.00 - Resultado del Ejercicio": {}, + "3.4.2.00.00 - Resultado Ejercicios Anteriores": {}, + "3.4.3.00.00 - A.R.E.A (P)": {}, + "3.4.4.00.00 - A.R.E.A (G)": {} + }, + "root_type": "Equity" + }, + "4.1.0.00.00 - INGRESOS": { + "4.1.0.00.00 - INGRESOS ORDINARIOS": { + "4.1.1.00.00 - INGRESOS POR SERVICIOS PRESTADOS": { + "4.1.1.01.00 - Ventas de Servicios": {}, + "4.1.1.02.00 - Ingresos de fuente extranjera": {} + }, + "4.1.3.00.00 - RESULTADOS FINANCIEROS Y POR": { + "4.1.3.01.00 - Intereses Ganados": {}, + "4.1.3.02.00 - Resultado por Tenencia de acciones": {}, + "4.1.3.03.00 - Diferencia tipo de cambio": {}, + "4.1.3.04.00 - Resultado por tenencia (positivo)": {} + }, + "4.1.4.00.00 - OTROS INGRESOS ORDINARIOS": { + "is_group": 1 + } + }, + "4.2.0.00.00 - INGRESOS EXTRAORDINARIOS": { + "4.2.1.00.00 - Utilidad Venta Bienes de Uso": {}, + "4.2.2.00.00 - Reintegro de Seguros": {}, + "4.2.3.00.00 - Otros ingresos extraordinarios": {} + }, + "root_type": "Income" + }, + "5.0.0.00.00 - EGRESOS": { + "5.1.0.00.00 - EGRESOS ORDINARIOS": { + "5.1.2.00.00 - GASTOS DE EXPLOTACIO\u0301N": { + "5.1.2.01.00 - Sueldos y Jornales - Explotacio\u0301n": {}, + "5.1.2.02.00 - Cargas Sociales - Explotacio\u0301n": {}, + "5.1.2.03.00 - Energi\u0301a - Explotacio\u0301n": {}, + "5.1.2.04.00 - Honorarios Profesionales - Explotacio\u0301n": {}, + "5.1.2.05.00 - Ropa de trabajo - Explotacio\u0301n": {}, + "5.1.2.06.00 - Seguros - Explotacio\u0301n": {}, + "5.1.2.07.00 - Despidos - Explotacio\u0301n": {}, + "5.1.2.08.00 - Comida del personal - Explotacio\u0301n": {}, + "5.1.2.09.00 - Cuota me\u0301dica a cargo del empleador": {}, + "5.1.2.10.00 - Amortizaciones - Explotacio\u0301n": {}, + "5.1.2.11.00 - Repuestos y Reparaciones - Explotacio\u0301n": {}, + "5.1.2.12.00 - Gastos de limpieza - Explotacio\u0301n": {}, + "5.1.2.13.00 - Mantenimiento - Explotacio\u0301n": {}, + "5.1.2.14.00 - Combustibles y Lubricantes - Explotacio\u0301n": {}, + "5.1.2.15.00 - Insumos diversos - Explotacio\u0301n": {}, + "5.1.2.16.00 - Fletes - Explotacio\u0301n": {} + }, + "5.1.3.00.00 - GASTOS DE ADMINISTRACIO\u0301N": { + "5.1.3.01.00 - Sueldos - Administracio\u0301n": {}, + "5.1.3.02.00 - Cargas Sociales - Administracio\u0301n": {}, + "5.1.3.03.00 - Honorarios - Administracio\u0301n": {}, + "5.1.3.04.00 - Amortizaciones - Administracio\u0301n": {}, + "5.1.3.05.00 - Via\u0301ticos - Administracio\u0301n": {}, + "5.1.3.06.00 - Libreri\u0301a y Papeleri\u0301a - Administracio\u0301n": {}, + "5.1.3.07.00 - Certificaciones y Sellados": {}, + "5.1.3.08.00 - Gastos Bancarios - Administracio\u0301n": {}, + "5.1.3.09.00 - Gastos Varios - Administracio\u0301n": {}, + "5.1.3.10.00 - Insumos Computacio\u0301n - Administracio\u0301n": {}, + "5.1.3.11.00 - Correspondencia - Administracio\u0301n": {}, + "5.1.3.12.00 - Mantenimiento - Administracio\u0301n": {}, + "5.1.3.13.00 - Energi\u0301a - Administracio\u0301n": {}, + "5.1.3.14.00 - Seguros - Administracio\u0301n": {}, + "5.1.3.15.00 - Costo sobre ventas": { + "account_type": "Cost of Goods Sold" + }, + "5.1.3.16.00 - Gastos de Valoracion": { + "account_type": "Expenses Included In Valuation" + } + }, + "5.1.4.00.00 - GASTOS DE COMERCIALIZACIO\u0301N": { + "5.1.4.01.00 - Sueldos - Comercializacio\u0301n": {}, + "5.1.4.02.00 - Cargas Sociales - Comercializacio\u0301n": {}, + "5.1.4.03.00 - Publicidad - Comercializacio\u0301n": {}, + "5.1.4.04.00 - Amortizaciones - Comercializacio\u0301n": {}, + "5.1.4.05.00 - Seguros - Comercializacio\u0301n": {}, + "5.1.4.06.00 - Honorarios - Comercializacio\u0301n": {}, + "5.1.4.07.00 - Gastos Varios - Comercializacio\u0301n": {}, + "5.1.4.08.00 - Fletes - Comercializacio\u0301n": {}, + "5.1.4.09.00 - IVA no computable - Comercializacio\u0301n": {}, + "5.1.4.10.00 - Descuentos otorgados a clientes": {}, + "5.1.4.11.00 - Comisiones de terceros": {}, + "5.1.4.12.00 - Quebrantos por deudores": {}, + "5.1.4.13.00 - Via\u0301ticos - Comercializacio\u0301n": {} + }, + "5.1.5.00.00 - GASTOS FINANCIEROS": { + "5.1.5.01.00 - Intereses y Gastos bancarios": {}, + "5.1.5.02.00 - Intereses a Proveedores": {}, + "5.1.5.03.00 - Intereses y recargos impositivos": {}, + "5.1.5.04.00 - Diferencia de Cambio": {}, + "5.1.5.05.00 - Diferencia de Cambio Balance en": {}, + "5.1.5.06.00 - Resultado por tenencia (negativo)": {}, + "5.1.5.08.00 - Amortizaciones Inversiones en bienes": {}, + "5.1.5.09.00 - R.E.C.P.A.M": {}, + "5.1.5.10.00 - Resultado por tenencia negativo de": {} + }, + "5.1.7.00.00 - IMPUESTOS": { + "5.1.7.01.00 - Impuesto a las Ganancias": {}, + "5.1.7.02.00 - Impuesto a las Ganancia Mi\u0301nima": {}, + "5.1.7.03.00 - Impuesto a los Ingresos Brutos": {}, + "5.1.7.04.00 - Tasa municipal": {}, + "5.1.7.05.00 - Impuestos Territoriales": {}, + "5.1.7.06.00 - Impuesto s/ los De\u0301bitos y Cre\u0301ditos": {}, + "5.1.7.07.00 - Impuestos internos y varios": {} + }, + "5.1.8.00.00 - GASTOS SOBRE EXISTENCIAS": { + "5.1.8.01.00 - Costo sobre ventas": { + "account_type": "Cost of Goods Sold" + }, + "5.1.8.02.00 - Gastos de Valoracion": { + "account_type": "Expenses Included In Valuation" + }, + "5.1.8.03.00 - Ajuste de Existencia": { + "account_type": "Stock Adjustment" + } + } + }, + "5.2.0.00.00 - EGRESOS EXTRAORDINARIOS": { + "5.2.1.00.00 - Pe\u0301rdida por venta bienes de uso": {}, + "5.2.2.00.00 - Amortizaciones extraordinarias": {}, + "5.2.3.00.00 - Ajuste del valor de los bienes": {}, + "5.2.4.00.00 - Ajuste de Amortizaciones acumuladas de": {} + }, + "root_type": "Expense" + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json index 490635d85f..a1dbddc243 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json @@ -49,6 +49,10 @@ "is_group": 1 }, "ESTOQUES": { + "All Warehouses": { + "account_type": "Stock", + "is_group": 1 + }, "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {}, "Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {}, "Im\u00f3veis Destinados \u00e0 Venda": {}, diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json deleted file mode 100644 index ec1281085b..0000000000 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json +++ /dev/null @@ -1,100 +0,0 @@ -{ - "country_code": "fr", - "name": "France - Chart of Accounts", - "tree": { - "Frais": { - "601 achats stock\u00e9s, mat premi\u00e8res": { - "account_type": "Cost of Goods Sold" - }, - "6031 variation des stock\u00e9s mat premi\u00e8res": { - "account_type": "Stock Adjustment" - }, - "6081 frais accessoires d'achats mat premi\u00e8res": { - "account_type": "Expenses Included In Valuation" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations": { - "account_type": "Depreciation" - }, - "root_type": "Expense" - }, - "le revenu": { - "701 ventes de produits finis": {}, - "root_type": "Income" - }, - "les atouts": { - "Amortissements des immobilisations corporelles ": { - "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": { - "account_type": "Accumulated Depreciation" - }, - "Constructions (m\u00eame ventilation que celle du compte 213) ": { - "account_type": "Accumulated Depreciation" - }, - "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": { - "account_type": "Accumulated Depreciation" - }, - "account_type": "Accumulated Depreciation" - }, - "Banques": { - "51201 Soci\u00e9t\u00e9 g\u00e9n\u00e9rale": { - "account_type": "Bank" - }, - "account_type": "Bank" - }, - "Caisse": { - "5301 Caisse si\u00e8ge social": { - "account_type": "Cash" - }, - "account_type": "Cash" - }, - "Clients et comptes rattach\u00e9s": { - "41119 Autres Clients": { - "account_type": "Receivable" - }, - "account_type": "Receivable" - }, - "Immobilisations corporelles en cours": { - "Autres immobilisations corporelles": { - "account_type": "Fixed Asset" - }, - "Constructions": { - "account_type": "Fixed Asset" - }, - "Installations techniques mat\u00e9riel et outillage industriels ": { - "account_type": "Fixed Asset" - }, - "account_type": "Fixed Asset" - }, - "Stock": { - "Stock in Hand": { - "account_type": "Stock" - } - }, - "root_type": "Asset" - }, - "passifs": { - "Fournisseurs - Factures non parvenues ": { - "4081 Fournisseurs - Factures non parvenues ": { - "account_type": "Stock Received But Not Billed" - }, - "account_type": "Stock Received But Not Billed" - }, - "Fournisseurs et comptes rattach\u00e9s": { - "4011 Fournisseurs - Achats de biens et prestations de services": { - "account_type": "Payable" - }, - "account_type": "Payable" - }, - "root_type": "Liability", - "\u00c9tat - Taxes sur le chiffre d'affaires": { - "TVA collect\u00e9e (Taux Normal)": { - "account_type": "Tax" - }, - "account_type": "Tax" - } - }, - "\u00c9quit\u00e9": { - "is_group": 1, - "root_type": "Equity" - } - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_général.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_général.json new file mode 100644 index 0000000000..d7b464a381 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_général.json @@ -0,0 +1,1610 @@ +{ + "country_code": "fr", + "name": "France - Plan Comptable G\u00e9n\u00e9ral", + "tree": { + "1-Comptes de Capitaux": { + "10-Capital et R\u00e9serves": { + "101-Capital": { + "1011-Capital souscrit - non appel\u00e9": {}, + "1012-Capital souscrit - appel\u00e9, non vers\u00e9": {}, + "1013-Capital souscrit - appel\u00e9, vers\u00e9": { + "10131-Capital non amorti": {}, + "10132-Capital amorti": {} + }, + "1018-Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": {} + }, + "102-Fonds fiduciaires": {}, + "104-Primes li\u00e9es au capital social": { + "1041-Primes d'\u00e9mission": {}, + "1042-Primes de fusion": {}, + "1043-Primes d'apport": {}, + "1044-Primes de conversion d'obligations en actions": {}, + "1045-Bons de souscription d'actions": {} + }, + "105-Ecarts de r\u00e9\u00e9valuation": { + "1051-R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": {}, + "1052-Ecart de r\u00e9\u00e9valuation libre": {}, + "1053-R\u00e9serve de r\u00e9\u00e9valuation": {}, + "1055-Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": {}, + "1057-Autres \u00e9carts de r\u00e9\u00e9valuation en France": {}, + "1058-Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": {} + }, + "106-R\u00e9serves": { + "1061-R\u00e9serve l\u00e9gale": { + "10611-R\u00e9serve l\u00e9gale proprement dite": {}, + "10612-Plus-values nettes \u00e0 long terme": {} + }, + "1062-R\u00e9serves indisponibles": {}, + "1063-R\u00e9serves statutaires ou contractuelles": {}, + "1064-R\u00e9serves r\u00e9glement\u00e9es": { + "10641-Plus-values nettes \u00e0 long terme": {}, + "10643-R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {}, + "10648-Autres r\u00e9serves r\u00e9glement\u00e9es": {} + }, + "1068-Autres r\u00e9serves": { + "10681-R\u00e9serve de propre assureur": {}, + "10688-R\u00e9serves diverses": {} + } + }, + "107-Ecarts d'\u00e9quivalence": {}, + "108-Compte de l'exploitant": {}, + "109-Actionnaires: Capital souscrit - non appel\u00e9": {} + }, + "11-Report \u00e0 Nouveau": { + "110-Report \u00e0 nouveau (solde cr\u00e9diteur)": {}, + "119-Report \u00e0 nouveau (solde d\u00e9biteur)": {} + }, + "12-R\u00e9sultat de l'Exercice": { + "120-R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": {}, + "129-R\u00e9sultat de l'exercice (perte)": {} + }, + "13-Subventions d'Investissement": { + "131-Subventions d'\u00e9quipement": { + "1311-Etat": {}, + "1312-R\u00e9gions": {}, + "1313-D\u00e9partements": {}, + "1314-Communes": {}, + "1315-Collectivit\u00e9s publiques": {}, + "1316-Entreprises publiques": {}, + "1317-Entreprises et organismes priv\u00e9s": {}, + "1318-Autres": {} + }, + "138-Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": {}, + "139-Subventions d'investissement inscrites au compte de r\u00e9sultat": { + "1391-Subventions d'\u00e9quipement": { + "13911-Subventions d'\u00e9quipement": { + "13911-Etat": {}, + "13912-R\u00e9gions": {}, + "13913-D\u00e9partements": {}, + "13914-Communes": {}, + "13915-Collectivit\u00e9s publiques": {}, + "13916-Entreprises publiques": {}, + "13917-Entreprises et organismes priv\u00e9s": {}, + "13918-Autres": {} + } + }, + "1398-Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": {} + } + }, + "14-Provisions R\u00e9glement\u00e9es": { + "142-Provisions r\u00e9glement\u00e9es relative aux immobilisations": { + "1423-Provisions pour reconstitution des gisements miniers et p\u00e9troliers": {}, + "1424-Provisions pour investissement (participation des salari\u00e9s)": {} + }, + "143-Provisions r\u00e9glement\u00e9es relatives aux stocks": { + "1431-Hausse des prix": {}, + "1432-Fluctuation des cours": {} + }, + "144-Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": {}, + "145-Amortissements d\u00e9rogatoires": {}, + "146-Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {}, + "147-Plus-values r\u00e9investies": {}, + "148-Autres provisions r\u00e9glement\u00e9es": {} + }, + "15-Provisions": { + "151-Provisions pour risques": { + "1511-Provisions pour litiges": {}, + "1512-Provisions pour garanties donn\u00e9es aux clients": {}, + "1513-Provisions pour pertes sur march\u00e9s \u00e0 terme": {}, + "1514-Provisions pour amendes et p\u00e9nalit\u00e9s": {}, + "1515-Provisions pour pertes de change": {}, + "1516-Provisions pour pertes sur contrats": {}, + "1518-Autres provisions pour risques": {} + }, + "153-Provisions pour pensions et obligations similaires": {}, + "154-Provisions pour restructurations": {}, + "155-Provisions pour imp\u00f4ts": {}, + "156-Provisions pour renouvellement des immobilisations (entreprises concessionnaires) ": {}, + "157-Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "1572-Provisions pour gros entretien ou grandes r\u00e9visions": {} + }, + "158-Autres provisions pour charges": { + "1581-Provisions pour remises en \u00e9tat": {} + } + }, + "16-Emprunts et Dettes Assimil\u00e9es": { + "161-Emprunts obligataires convertibles": {}, + "162-Obligations repr\u00e9sentatives de passifs nets remis en fiducie": {}, + "163-Autres emprunts obligataires": {}, + "164-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "1651-D\u00e9p\u00f4ts": {}, + "1655-Cautionnements": {} + }, + "166-Participation des salari\u00e9s aux r\u00e9sultats": { + "1661-Comptes bloqu\u00e9s": {}, + "1662-Fonds de participation": {} + }, + "167-Emprunts et dettes assortis de conditions particuli\u00e8res": { + "1671-Emissions de titres participatifs": {}, + "1674-Avances conditionn\u00e9es de l'Etat": {}, + "1675-Emprunts participatifs": {} + }, + "168-Autres emprunts et dettes assimil\u00e9es": { + "1681-Autres emprunts": {}, + "1685-Rentes viag\u00e8res capitalis\u00e9es": {}, + "1687-Autres dettes": {}, + "1688-Int\u00e9r\u00eats courus": { + "16881-Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": {}, + "16883-Int\u00e9r\u00eats courus sur autres emprunts obligataires": {}, + "16884-Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "16885-Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {}, + "16886-Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": {}, + "16887-Int\u00e9r\u00eats courus sur emprunts et dettes assortis de conditions particuli\u00e8res": {}, + "16888-Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {} + }, + "169-Primes de remboursement des obligations": {} + } + }, + "17-Dettes Rattach\u00e9es \u00e0 des Participations": { + "171-Dettes rattach\u00e9es \u00e0 des participations (groupe)": {}, + "174-Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": {}, + "178-Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "1781-Principal": {}, + "1788-Int\u00e9r\u00eats courus": {} + } + }, + "18-Comptes de liaison des \u00e9tablisssements et soci\u00e9t\u00e9s en participation": { + "181-Comptes de liaison des \u00e9tablissements": {}, + "186-Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": {}, + "187-Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": {}, + "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {} + }, + "root_type": "Equity" + }, + "2-Comptes d'Immobilisations": { + "20-Immobilisations incorporelles": { + "201-Frais \u00e9tablissement": { + "2011-Frais de constitution": {}, + "2012-Frais de premier \u00e9tablissement": { + "20121-Frais de prospection": {}, + "20122-Frais de publicit\u00e9": {} + }, + "2013-Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {} + }, + "203-Frais de recherche et de d\u00e9veloppement": {}, + "205-Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {}, + "206-Droit au bail": {}, + "207-Fonds commercial": {}, + "208-Autres immobilisations incorporelles": { + "2081-Mali de fusion sur actifs incorporels": {} + } + }, + "21-Immobilisations corporelles": { + "211-Terrains": { + "2111-Terrains nus": { + "account_type": "Fixed Asset" + }, + "2112-Terrains am\u00e9nag\u00e9s": { + "account_type": "Fixed Asset" + }, + "2113-Sous-sols et sur-sols": { + "account_type": "Fixed Asset" + }, + "2114-Terrains de carri\u00e8res (tr\u00e9fonds)": { + "account_type": "Fixed Asset" + }, + "2115-Terrains b\u00e2tis": { + "21151-Ensembles immobiliers industriels (A, B)": { + "account_type": "Fixed Asset" + }, + "21155-Ensembles immobiliers administratifs et commerciaux (A, B)": { + "account_type": "Fixed Asset" + }, + "21158-Autres ensembles immobiliers": { + "211581-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { + "account_type": "Fixed Asset" + }, + "211588-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "212-Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": { + "account_type": "Fixed Asset" + }, + "213-Constructions": { + "2131-B\u00e2timents": { + "21311-Ensembles immobiliers industriels (A, B)": { + "account_type": "Fixed Asset" + }, + "21315-Ensembles immobiliers administratifs et commerciaux (A, B)": { + "account_type": "Fixed Asset" + }, + "21318-Autres ensembles immobiliers": { + "213181-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { + "account_type": "Fixed Asset" + }, + "213188-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "2135-Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements des constructions": { + "21351-Ensembles immobiliers industriels (A, B)": { + "account_type": "Fixed Asset" + }, + "21355-Ensembles immobiliers administratifs et commerciaux (A, B)": { + "account_type": "Fixed Asset" + }, + "21358-Autres ensembles immobiliers": { + "213581-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { + "account_type": "Fixed Asset" + }, + "213588-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "2138-Ouvrages d'infrastructure": { + "21381-Voies de terre": { + "account_type": "Fixed Asset" + }, + "21382-Voies de fer": { + "account_type": "Fixed Asset" + }, + "21383-Voies d'eau": { + "account_type": "Fixed Asset" + }, + "21384-Barrages": { + "account_type": "Fixed Asset" + }, + "21385-Pistes d'a\u00e9rodromes": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "214-Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": { + "account_type": "Fixed Asset" + }, + "215-Installations techniques, mat\u00e9riel et outillage industriels": { + "2151-Installations complexes sp\u00e9cialis\u00e9es": { + "21511-Installations complexes sp\u00e9cialis\u00e9es - sur sol propre": { + "account_type": "Fixed Asset" + }, + "21514-Installations complexes sp\u00e9cialis\u00e9es - sur sol d'autrui": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "2153-Installations \u00e0 caract\u00e8re sp\u00e9cifique": { + "21531-Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol propre": { + "account_type": "Fixed Asset" + }, + "21534-Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol d'autrui": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "2154-Mat\u00e9riel industriel": { + "account_type": "Fixed Asset" + }, + "2155-Outillage industriel": { + "account_type": "Fixed Asset" + }, + "2157-Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriel": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "218-Autres immobilisations corporelles": { + "2181-Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": { + "account_type": "Fixed Asset" + }, + "2182-Mat\u00e9riel de transport": { + "account_type": "Fixed Asset" + }, + "2183-Mat\u00e9riel de bureau et mat\u00e9riel informatique": { + "account_type": "Fixed Asset" + }, + "2184-Mobilier": { + "account_type": "Fixed Asset" + }, + "2185-Cheptel": { + "account_type": "Fixed Asset" + }, + "2186-Emballages r\u00e9cup\u00e9rables": { + "account_type": "Fixed Asset" + }, + "2187-Mali de fusion sur actifs corporels": {}, + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "22-Immobilisations mises en concession": {}, + "23-Immobilisations en cours": { + "231-Immobilisations corporelles en cours": { + "2312-Terrains": {}, + "2313-Constructions": {}, + "2315-Installations techniques, mat\u00e9riel et outillage industriels": {}, + "2318-Autres immobilisations corporelles": {} + }, + "232-Immobilisations incorporelles en cours": {}, + "237-Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": {}, + "238-Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { + "2382-Terrains": {}, + "2383-Constructions": {}, + "2385-Installations techniques, mat\u00e9riel et outillage industriels": {}, + "2388-Autres immobilisations corporelles": {} + } + }, + "25-Parts dans des entreprises li\u00e9es et cr\u00e9ances sur des entreprises li\u00e9es": { + "is_group": 1 + }, + "26-Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "261-Titres de participation": { + "2611-Actions": {}, + "2618-Autres titres": {} + }, + "266-Autres formes de participation": { + "2661-Droit repr\u00e9sentatifs d'actifs nets remis en fiducie": {} + }, + "267-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "2671-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {}, + "2674-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {}, + "2675-Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": {}, + "2676-Avances consolidables": {}, + "2677-Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": {}, + "2678-Int\u00e9r\u00eats courus": {} + }, + "268-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "2681-Principal": {}, + "2688-Int\u00e9r\u00eats courus": {} + }, + "269-Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": {} + }, + "27-Autres immobilisations financi\u00e8res": { + "271-Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { + "2711-Actions": {}, + "2718-Autres titres": {} + }, + "272-Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "2721-Obligations": {}, + "2722-Bons": {} + }, + "273-Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": {}, + "274-Pr\u00eats": { + "2741-Pr\u00eats participatifs": {}, + "2742-Pr\u00eats aux associ\u00e9s": {}, + "2743-Pr\u00eats au personnel": {}, + "2748-Autres pr\u00eats": {} + }, + "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "2751-D\u00e9p\u00f4ts": {}, + "2755-Cautionnements": {} + }, + "276-Autres cr\u00e9ances immobilis\u00e9es": { + "2761-Cr\u00e9ances diverses": {}, + "2768-Int\u00e9r\u00eats courus": { + "27682-Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": {}, + "27684-Int\u00e9r\u00eats courus sur pr\u00eats": {}, + "27685-Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": {}, + "27688-Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": {} + } + }, + "277-(Actions propres ou parts propres)": { + "2771-Actions propres ou parts propres": {}, + "2772-Actions propres ou parts propres en voie d'annulation": {} + }, + "278-Mali de fusion sur actifs financiers": {}, + "279-Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": {} + }, + "28-Amortissements des immobilisations": { + "280-Amortissements des immobilisations incorporelles": { + "2801-Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 212)": { + "account_type": "Accumulated Depreciation" + }, + "2803-Frais de recherche et de d\u00e9veloppement": { + "account_type": "Accumulated Depreciation" + }, + "2805-Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": { + "account_type": "Accumulated Depreciation" + }, + "2807-Fonds commercial": { + "account_type": "Accumulated Depreciation" + }, + "2808-Autres immobilisations incorporelles": { + "28081-Mali de fusion sur actifs incorporels": { + "account_type": "Accumulated Depreciation" + }, + "account_type": "Accumulated Depreciation" + }, + "account_type": "Accumulated Depreciation" + }, + "281-Amortissements des immobilisations corporelles": { + "2811-Terrains de gisement": { + "account_type": "Accumulated Depreciation" + }, + "2812-Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": { + "account_type": "Accumulated Depreciation" + }, + "2813-Constructions (m\u00eame ventilation que celle du compte 213)": { + "account_type": "Accumulated Depreciation" + }, + "2814-Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte du 214)": { + "account_type": "Accumulated Depreciation" + }, + "2815-Installations techniques, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 218)": { + "account_type": "Accumulated Depreciation" + }, + "2818-Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": { + "28187-Mali de fusion sur actifs corporels": { + "account_type": "Accumulated Depreciation" + }, + "account_type": "Accumulated Depreciation" + }, + "account_type": "Accumulated Depreciation" + }, + "282-Amortissements des immobilisations mises en concession": {}, + "account_type": "Accumulated Depreciation" + }, + "29-D\u00e9pr\u00e9ciations des immobilisations": { + "290-D\u00e9pr\u00e9ciations des immobilisations incorporelles": { + "2905-Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": {}, + "2906-Droit au bail": {}, + "2907-Fonds commercial": {}, + "2908-Autres immobilisations incorporelles": { + "29081-Mali de fusion sur actifs incorporels": {} + } + }, + "291-D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": { + "2911-Terrains (autres que terrains de gisement)": { + "29187-Mali de fusion sur actifs corporels": {} + } + }, + "292-D\u00e9pr\u00e9ciations des immobilisations mises en concession": {}, + "293-D\u00e9pr\u00e9ciations des immobilisations en cours": { + "2931-Immobilisations corporelles en cours": {}, + "2932-Immobilisations incorporelles en cours": {} + }, + "296-D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "2961-Titres de participation": {}, + "2966-Autres formes de participation": {}, + "2967-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": {}, + "2968-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": {} + }, + "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { + "2971-Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9": {}, + "2972-Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272)": {}, + "2973- Titres immobilis\u00e9s de l'activit\u00e9 de portefuille": {}, + "2974-Pr\u00eats (m\u00eame ventilation que celle du compte 274)": {}, + "2975-D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": {}, + "2976-Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": { + "29787-Mali de fusion sur actifs financiers": {} + } + } + }, + "root_type": "Asset" + }, + "3-Comptes de Stocks et En-Cours": { + "31-Mati\u00e8res premi\u00e8res (et fournitures)": { + "311-Mati\u00e8res (ou groupe) A": {}, + "312-Mati\u00e8res (ou groupe) B": {}, + "317-Fournitures A, B, C, ...": {} + }, + "32-Autres approvisionnements": { + "321-Mat\u00e8res consommables": { + "3211-Mati\u00e8res (ou groupe) C": {}, + "3212-Mati\u00e8res (ou groupe) D": {} + }, + "322-Fournitures consommables": { + "3221-Combustibles": {}, + "3222-Produits d'entretien": {}, + "3223-Fournitures d'atelier et d'usine": {}, + "3224-Fournitures de magasin": {}, + "3225-Fournitures de bureau": {} + }, + "326-Emballages": { + "3261-Emballages perdus": {}, + "3265-Emballages r\u00e9cup\u00e9rables non identifiables": {}, + "3267-Emballages \u00e0 usage mixte": {} + } + }, + "33-En-cours de production de biens": { + "331-Produits en cours": { + "3311-Produits en cours P1": {}, + "3312-Produits en cours P2": {} + }, + "335-Travaux en cours": { + "Travaux en cours T1": {}, + "Travaux en cours T2": {} + } + }, + "34-En-cours de production de services": { + "341-Etudes en cours": { + "3411-Etudes en cours E1": {}, + "3412-Etudes en cours E2": {} + }, + "345-Prestations de services en cours": { + "3451-Prestations de services S1": {}, + "3452-Prestations de services S2": {} + } + }, + "35-Stocks de produits": { + "351-Produits interm\u00e9diaires": { + "3511-Produits interm\u00e9diaires (ou groupe) A": { + "account_type": "Stock", + "is_group": 1 + }, + "3512-Produits interm\u00e9diaires (ou groupe) B": { + "account_type": "Stock", + "is_group": 1 + }, + "account_type": "Stock" + }, + "355-Produits finis": { + "3551-Produits finis (ou groupe) A": { + "account_type": "Stock", + "is_group": 1 + }, + "3552-Produits finis (ou groupe) B": { + "account_type": "Stock", + "is_group": 1 + }, + "account_type": "Stock" + }, + "358-Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": { + "3581-D\u00e9chets": { + "account_type": "Stock", + "is_group": 1 + }, + "3585-Rebuts": { + "account_type": "Stock", + "is_group": 1 + }, + "3586-Mati\u00e8res de r\u00e9cup\u00e9ration": { + "account_type": "Stock", + "is_group": 1 + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "36-(Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \"stocks provenant d'immobilisations\")": {}, + "37-Stocks de marchandises": { + "371-Marchandises (ou groupe) A": {}, + "372-Marchandises (ou groupe) B": {} + }, + "38-Stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation (en cas d'inventaire permanent en comptabilit\u00e9 g\u00e9n\u00e9rale)": {}, + "39-D\u00e9pr\u00e9ciations des stocks et en-cours": { + "391-D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res (et fournitures)": { + "3911-Mati\u00e8res (ou groupe) A": {}, + "3912-Mati\u00e8res (ou groupe) B": {}, + "3917-Fournitures A, B, C, ...": {} + }, + "392-D\u00e9pr\u00e9ciations des autres approvisionnements": { + "3921-Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": {}, + "3922-Fournitures consommables (m\u00eame ventilation que celle du compte 322)": {}, + "3926-Emballages (m\u00eame ventilation que celle du compte 326)": {} + }, + "393-D\u00e9pr\u00e9ciations des en-cours de production de biens": { + "3931-Etudes en cours (m\u00eame ventilation que celle du compte 341)": {}, + "3935-Travaux en cours (m\u00eame ventilation que celle du compte 335)": {} + }, + "394-D\u00e9pr\u00e9ciations des en-cours de production de services": { + "3941-Etudes en cours (m\u00eame ventilation que celle du compte 341)": {}, + "3945-Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": {} + }, + "395-D\u00e9pr\u00e9ciations des stocks de produits": { + "3951-Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": {}, + "3955-Produits finis (m\u00eame ventilation que celle du compte 355)": {} + }, + "397-D\u00e9pr\u00e9ciations des stocks de marchandises": { + "3971-Marchandise (ou groupe) A": {}, + "3972-Marchandise (ou groupe) B": {} + } + }, + "root_type": "Asset" + }, + "4-Comptes de Tiers (ACTIF)": { + "40-Fournisseurs et Comptes Rattach\u00e9s (ACTIF)": { + "409-Fournisseurs d\u00e9biteurs": { + "4091-Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": {}, + "4096-Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {}, + "4097-Fournisseurs - Autres avoirs": { + "40971-Fournisseurs d'exploitation": {}, + "40974-Fournisseurs d'immobilisation": {} + }, + "4098-Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {} + } + }, + "41-Clients et comptes rattach\u00e9s (ACTIF)": { + "410-Clients et Comptes rattach\u00e9s": { + "account_type": "Receivable" + }, + "411-Clients": { + "4111-Clients - Ventes de biens ou de prestations de services": { + "account_type": "Receivable" + }, + "4117-Clients - Retenues de garantie": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "413-Clients - Effets \u00e0 recevoir": { + "account_type": "Receivable" + }, + "416-Clients douteux ou litigieux": { + "account_type": "Receivable" + }, + "418-Clients - Produits non encore factur\u00e9s": { + "4181-Clients - Factures \u00e0 \u00e9tablir": { + "account_type": "Receivable" + }, + "4188-Clients - Int\u00e9r\u00eats courus": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "42-Personnel et comptes rattach\u00e9s (ACTIF)": { + "425-Personnel - Avances et acomptes": {} + }, + "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (ACTIF)": { + "431-S\u00e9curit\u00e9 sociale": {}, + "437-Autres organismes sociaux": {}, + "438-Organismes sociaux - Produits \u00e0 recevoir": { + "4387-Produits \u00e0 recevoir": {} + } + }, + "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": { + "441-Etat - Subventions \u00e0 recevoir": { + "4411-Subventions d'investissement": {}, + "4417-Subventions d'exploitation": {}, + "4418-Subventions d'\u00e9quilibre": {}, + "4419-Avances sur subventions": {} + }, + "443-Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": { + "4431-Cr\u00e9ances sur l'Etat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": {}, + "4438-Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": {} + }, + "445-Etat - Taxes sur le chiffre d'affaires (ACTIF)": { + "4452-TVA due intracommunautaire": {}, + "4456-Taxes sur le chiffre d'affaires d\u00e9ductibles": { + "44562-TVA sur immobilisations": {}, + "44563-TVA transf\u00e9r\u00e9e par d'autres entreprises": {}, + "44566-TVA sur autres biens et services": { + "tax_rate": 20.0 + }, + "44567-Cr\u00e9dit de TVA \u00e0 reporter": {}, + "44568-Taxes assimil\u00e9es \u00e0 la TVA": {} + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (ACTIF)": { + "44581-Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": {}, + "44582-Acomptes - R\u00e9gime du forfait": {}, + "44583-Remboursement de taxes sur le chiffre d'affaires demand\u00e9": {}, + "44586-Taxes sur le chiffre d'affaires sur factures non parvenues": {} + } + }, + "448-Etat - Charges \u00e0 payer et produits \u00e0 recevoir": { + "4482-Charges fiscales sur cong\u00e9s \u00e0 payer": {}, + "4486-Charges \u00e0 payer": {}, + "4487-Produits \u00e0 recevoir": {} + } + }, + "45-Groupe et associ\u00e9s (ACTIF)": { + "456-Associ\u00e9s - Op\u00e9rations sur le capital (ACTIF)": { + "4562-Apporteurs - Capital appel\u00e9, non vers\u00e9": { + "45621-Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": {}, + "45625-Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": {} + } + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": { + "462-Cr\u00e9ances sur cessions d'immobilisations": {}, + "465-Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {}, + "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (ACTIF)": {}, + "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (ACTIF)": { + "4687-Produits \u00e0 recevoir": {} + } + }, + "47-Comptes transitoires ou d'attente (ACTIF)": { + "471-Comptes d'attente (ACTIF)": { + "account_type": "Temporary" + }, + "476-Diff\u00e9rences de conversion (ACTIF)": { + "4761-Diminution des cr\u00e9ances": {}, + "4762-Augmentation des dettes": {}, + "4768-Diff\u00e9rences compens\u00e9es par couverture de change": {} + }, + "478-Autres comptes transitoires (ACTIF)": { + "4781-Mali de fusion sur actif circulant": {}, + "4786-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (ACTIF)": {} + } + }, + "48-Comptes de r\u00e9gularisation (ACTIF)": { + "481-Charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "4816-Frais d'\u00e9mission des emprunts": {} + }, + "486-Charges constat\u00e9es d'avance": {}, + "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (ACTIF)": { + "4886-Charges": {} + } + }, + "49-D\u00e9pr\u00e9ciation des comptes de tiers (ACTIF)": { + "491-D\u00e9pr\u00e9ciations des comptes clients": {}, + "495-D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": { + "4951-Comptes du groupe": {}, + "4955-Comptes courants des associ\u00e9s": {}, + "4958-Op\u00e9rations faites en commun et en GIE": {} + }, + "496-D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { + "4962-Cr\u00e9ances sur cessions d'immobilisations": {}, + "4965-Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {}, + "4967-Autres comptes d\u00e9biteurs": {} + } + }, + "root_type": "Asset" + }, + "4-Comptes de Tiers (PASSIF)": { + "40-Fournisseurs et Comptes Rattach\u00e9s (PASSIF)": { + "401-Fournisseurs": { + "4011-Fournisseurs - Achats de biens ou de prestations de services": { + "account_type": "Payable" + }, + "4017-Fournisseurs - Retenues de garantie": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "403-Fournisseurs - Effets \u00e0 payer": { + "account_type": "Payable" + }, + "404-Fournisseurs d'immobilisations": { + "4041-Fournisseurs - Achats d'immobilisations": { + "account_type": "Payable" + }, + "4047-Fournisseurs d'immobilisations - Retenues de garantie": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "405-Fournisseurs d'immobilisations - Effets \u00e0 payer": { + "account_type": "Payable" + }, + "408-Fournisseurs - Factures non parvenues": { + "4081-Fournisseurs": { + "account_type": "Stock Received But Not Billed" + }, + "4084-Fournisseurs d'immobilisations": { + "account_type": "Stock Received But Not Billed" + }, + "4088-Fournisseurs - Int\u00e9r\u00eats courus": { + "account_type": "Stock Received But Not Billed" + }, + "account_type": "Stock Received But Not Billed" + }, + "account_type": "Payable" + }, + "41-Clients et comptes rattach\u00e9s (PASSIF)": { + "419-Clients cr\u00e9diteurs": { + "4191-Clients - Avances et acomptes re\u00e7us sur commandes": {}, + "4196-Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s": {}, + "4197-Clients - Autres avoirs": {}, + "4198-Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": {} + } + }, + "42-Personnel et comptes rattach\u00e9s (PASSIF)": { + "421-Personnel - R\u00e9mun\u00e9rations dues": {}, + "422-Comit\u00e9s d'entreprises, d'\u00e9tablissement...": {}, + "424-Participation des salari\u00e9s aux r\u00e9sultats": { + "4246-R\u00e9serve sp\u00e9ciale": {}, + "4248-Comptes courants": {} + }, + "426-Personnel - D\u00e9p\u00f4ts": {}, + "427-Personnel - Oppositions": {}, + "428-Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": { + "4282-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {}, + "4284-Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": {}, + "4286-Autres charges \u00e0 payer": {}, + "4287-Produits \u00e0 recevoir": {} + } + }, + "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": { + "438-Organismes sociaux - Charges \u00e0 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"6781-Mali provenant de clauses d'indexation": {}, + "6782-Lots": {}, + "6783-Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elles-m\u00eame": {}, + "6788-Charges exceptionnelles diverses": {} + } + }, + "68-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": { + "681-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": { + "6811-Dotations aux amortissements sur immobilisations incorporelles et corporelles": { + "68111-Immobilisations incorporelles": { + "account_type": "Depreciation" + }, + "68112-Immobilisations corporelles": { + "account_type": "Depreciation" + }, + "account_type": "Depreciation" + }, + "6812-Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": { + "account_type": "Depreciation" + }, + "6815-Dotations aux provisions d'exploitation": { + "account_type": "Depreciation" + }, + "6816-Dotations aux d\u00e9pr\u00e9ciations des immobilisations 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}, + "68665-Valeurs mobili\u00e8res de placement": { + "account_type": "Depreciation" + }, + "account_type": "Depreciation" + }, + "6868-Autres dotations": { + "account_type": "Depreciation" + }, + "account_type": "Depreciation" + }, + "687-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": { + "6871-Dotations aux amortissements exceptionnels des immobilisations": { + "account_type": "Depreciation" + }, + "6872-Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { + "68725-Amortissements d\u00e9rogatoires": { + "account_type": "Depreciation" + }, + "account_type": "Depreciation" + }, + "6873-Dotations aux provisions r\u00e9glement\u00e9es (stocks)": { + "account_type": "Depreciation" + }, + "6874-Dotations aux autres provisions r\u00e9glement\u00e9es": { + "account_type": "Depreciation" + }, + "6875-Dotations aux provisions exceptionnelles": { + "account_type": "Depreciation" + }, + "6876-Dotations aux d\u00e9pr\u00e9ciations 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produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": {} + }, + "709-Rabais, remises et ristournes accord\u00e9s par l'entreprise": { + "7091-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits finis": {}, + "7092-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits interm\u00e9diaires": {}, + "7094-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur travaux": {}, + "7095-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur \u00e9tudes": {}, + "7096-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur prestations de services": {}, + "7097-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de marchandises": {}, + "7098-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur produits des activit\u00e9s annexes": {} + } + }, + "71-Production stock\u00e9e (ou d\u00e9stockage)": { + "713-Variation des stocks (en-cours de production, produits)": { + "7133-Variation des en-cours de production de biens": { + "71331-Produits en cours": {}, + "71335-Travaux en cours": {} + }, + "7134-Variation des en-cours de production de services": { + "71341-Etudes en cours": {}, + "71345-Prestations de services en cours": {} + }, + "7135-Variation des stocks de produits": { + "71351-Produits interm\u00e9diaires": {}, + "71355-Produits finis": {}, + "71358-Produits r\u00e9siduels": {} + } + } + }, + "72-Production immobilis\u00e9e": { + "721-Immobilisations incorporelles": {}, + "722-Immobilisations corporelles": {} + }, + "74-Subventions d'exploitation": { + "is_group": 1 + }, + "75-Autres produits de gestion courante": { + "751-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "7511-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": {}, + "7516-Droits d'auteur et de reproduction": {}, + "7518-Autres droits et valeurs 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"78174-Cr\u00e9ances": {} + } + }, + "786-Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": { + "7865-Reprises sur provisions financi\u00e8res": {}, + "7866-Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "78662-Immobilisations financi\u00e8res": {}, + "78665-Valeurs mobili\u00e8res de placement": {} + } + }, + "787-Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": { + "7872-Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { + "78725-Amortissements d\u00e9rogatoires": {}, + "78726-Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {}, + "78727-Plus-values r\u00e9investies": {} + }, + "7873-Reprises sur provisions r\u00e9glement\u00e9es (stocks)": {}, + "7874-Reprises sur autres provisions r\u00e9glement\u00e9es": {}, + "7875-Reprises sur provisions exceptionnelles": {}, + "7876-Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": {} + } + }, + "79-Transferts de charges": { + "791-Transferts de charges d'exploitation": {}, + "796-Transferts de charges financi\u00e8res": {}, + "797-Transferts de charges exceptionnelles": {} + }, + "root_type": "Income" + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json new file mode 100644 index 0000000000..fe4c484d9f --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json @@ -0,0 +1,856 @@ +{ + "country_code": "hu", + "name": "Hungary - Chart of Accounts", + "tree": { + "1. SZ\u00c1MLAOSZT\u00c1LY BEFEKTETETT ESZK\u00d6Z\u00d6K": { + "11. IMMATERI\u00c1LIS JAVAK": { + "111. Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s aktiv\u00e1lt \u00e9rt\u00e9ke": {}, + "112. K\u00eds\u00e9rleti fejleszt\u00e9s aktiv\u00e1lt \u00e9rt\u00e9ke": {}, + "113. Vagyoni \u00e9rt\u00e9k\u0171 jogok": {}, + "114. Szellemi term\u00e9kek": {}, + "115. \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {}, + "117. Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {} + }, + "12-16. T\u00c1RGYI ESZK\u00d6Z\u00d6K": { + "12. INGATLANOK \u00c9S KAPCSOL\u00d3D\u00d3 VAGYONI \u00c9RT\u00c9K\u00db JOGOK": { + "121. Telkek, f\u00f6ldter\u00fclet ": { + "1211. Telkek, f\u00f6ldter\u00fcletek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_type": "Fixed Asset" + }, + "1218. Telkek, f\u00f6ldter\u00fcletek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "1219. Telkek, f\u00f6ldter\u00fcletek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "122. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": { + "1221. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_type": "Fixed Asset" + }, + "1228. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "1229. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "123. \u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok ": { + "account_type": "Fixed Asset", + "is_group": 1 + }, + "124. Egy\u00e9b ingatlanok": { + "is_group": 1 + }, + "125. \u00dczemk\u00f6r\u00f6n k\u00edv\u00fcli ingatlanok, \u00e9p\u00fcletek ": { + "is_group": 1 + }, + "126. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": { + "is_group": 1 + }, + "127. Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, + "129. Kis \u00e9rt\u00e9k\u0171 ingatlanok": {} + }, + "13. M\u00dbSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dbVEK": { + "131. Termel\u0151 g\u00e9pek, berendez\u00e9sek, szersz\u00e1mok, gy\u00e1rt\u00f3eszk\u00f6z\u00f6k": { + "1311. Termel\u0151 g\u00e9pek, berendez\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_type": "Fixed Asset" + }, + "1318. Termel\u0151 g\u00e9pek, berendez\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "1319. Termel\u0151 g\u00e9pek, berendez\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "132. M\u0171szaki j\u00e1rm\u0171vek": {}, + "133. Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": {}, + "139. Kis \u00e9rt\u00e9k\u0171 m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": {} + }, + "14. EGY\u00c9B BERENDEZ\u00c9SEK, FELSZEREL\u00c9SEK, J\u00c1RM\u00dbVEK": { + "141. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek": { + "1411. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_type": "Fixed Asset" + }, + "1418. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "1419. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "142. Egy\u00e9b j\u00e1rm\u0171vek": { + "1421. Egy\u00e9b j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_type": "Fixed Asset" + }, + "1428. Egy\u00e9b j\u00e1rm\u0171vek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "1429. Egy\u00e9b j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "143. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek": { + "1431. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_type": "Fixed Asset" + }, + "1438. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "1439. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "144. Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek": { + "account_type": "Fixed Asset" + }, + "145. J\u00f3l\u00e9ti berendez\u00e9sek, felszerel\u00e9si t\u00e1rgyak \u00e9s k\u00e9pz\u0151m\u0171v\u00e9szeti alkot\u00e1sok": { + "account_type": "Fixed Asset" + }, + "147. Egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": { + "account_type": "Fixed Asset" + }, + "149. Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek": { + "account_type": "Fixed Asset" + } + }, + "15. TENY\u00c9SZ\u00c1LLATOK": { + "151. Teny\u00e9sz\u00e1llatok": {} + }, + "16. BERUH\u00c1Z\u00c1SOK, FEL\u00daJ\u00cdT\u00c1SOK": { + "161. Befejezetlen beruh\u00e1z\u00e1sok ": {}, + "162. Fel\u00faj\u00edt\u00e1sok": {}, + "168. Beruh\u00e1z\u00e1sok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {} + }, + "17-19. BEFEKTETETT P\u00c9NZ\u00dcGYI ESZK\u00d6Z\u00d6K": { + "17. TULAJDONI R\u00c9SZESED\u00c9ST JELENT\u00d5 BEFEKTET\u00c9SEK (R\u00c9SZESED\u00c9SEK)": { + "171. Tart\u00f3s r\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {}, + "172. Egy\u00e9b tart\u00f3s r\u00e9szesed\u00e9s": {}, + "177. R\u00e9szesed\u00e9sek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, + "179. R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "18. HITELVISZONYT MEGTESTES\u00cdT\u00d5 \u00c9RT\u00c9KPAP\u00cdROK": { + "181. \u00c1llamk\u00f6tv\u00e9nyek": {}, + "182. Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, + "183. Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, + "184. Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {}, + "189. \u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "19. TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K (tart\u00f3s bankbet\u00e9tek)": { + "191. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcsolt v\u00e1llalkoz\u00e1sban": {}, + "192. Tart\u00f3s bankbet\u00e9tek": {}, + "193. Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {}, + "194. Tart\u00f3s bankbet\u00e9tek kapcsolt v\u00e1llalkoz\u00e1sban": {}, + "195. Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9szesed\u00e9si viszonyban \u00e1ll\u00f3 v\u00e1llalkoz\u00e1sban": {}, + "196. Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {}, + "197. P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {}, + "199. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k (\u00e9s bankbet\u00e9tek) \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + } + } + }, + "root_type": "Asset" + }, + "2. SZ\u00c1MLAOSZT\u00c1LY K\u00c9SZLETEK": { + "21-22. ANYAGOK": { + "211 - 219. Nyers- \u00e9s alapanyagok ": {}, + "221. Seg\u00e9danyagok": {}, + "222. \u00dczem- \u00e9s f\u0171t\u0151anyagok ": {}, + "223. Fenntart\u00e1si anyagok ": {}, + "224. \u00c9p\u00edt\u00e9si anyagok": {}, + "225. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k ": {}, + "226. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt anyagok": {}, + "227. Egy\u00e9b anyagok": {}, + "228. Anyagok \u00e1rk\u00fcl\u00f6nb\u00f6zete": {}, + "229. Anyagok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "23. BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZ TERM\u00c9KEK": { + "231 - 234. Befejezetlen termel\u00e9s ": { + "231. Befejezetlen termel\u00e9s": {}, + "232. F\u00e9lk\u00e9sz term\u00e9kek": {} + }, + "238. F\u00e9lk\u00e9sz term\u00e9kek k\u00e9szlet\u00e9rt\u00e9k-k\u00fcl\u00f6nb\u00f6zete": {}, + "239. Befejezetlen termel\u00e9s \u00e9s f\u00e9lk\u00e9sz term\u00e9kek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "24. N\u00d6VEND\u00c9K-, H\u00cdZ\u00d3- \u00c9S EGY\u00c9B \u00c1LLATOK": { + "is_group": 1 + }, + "25. K\u00c9SZTERM\u00c9KEK": { + "251-257. K\u00e9szterm\u00e9kek": {}, + "258. K\u00e9szterm\u00e9kek k\u00e9szlet\u00e9rt\u00e9k-k\u00fcl\u00f6nb\u00f6zete": {}, + "259. K\u00e9szterm\u00e9kek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "26-28. \u00c1RUK ": { + "261. Kereskedelmi \u00e1ruk": { + "account_type": "Stock", + "is_group": 0 + }, + "262. Idegen helyen t\u00e1rolt, bizom\u00e1nyba \u00e1tadott \u00e1ruk": { + "account_type": "Stock", + "is_group": 0 + }, + "263. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt \u00e1ruk": { + "account_type": "Stock", + "is_group": 0 + }, + "264. Bels\u0151 (egys\u00e9gek, tev\u00e9kenys\u00e9gek k\u00f6z\u00f6tti) \u00e1tad\u00e1s-\u00e1tv\u00e9tel \u00fctk\u00f6z\u0151sz\u00e1mla": { + "account_type": "Stock", + "is_group": 0 + }, + "269. Kereskedelmi \u00e1ruk \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_type": "Stock", + "is_group": 0 + }, + "account_type": "Stock" + }, + "27. K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK ": { + "271. K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {}, + "279. K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "28. BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": { + "is_group": 1 + }, + "root_type": "Asset" + }, + "3. SZ\u00c1MLAOSZT\u00c1LY K\u00d6VETEL\u00c9SEK, P\u00c9NZ\u00dcGYI ESZK\u00d6Z\u00d6K \u00c9S AKT\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": { + "31. K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL\u00cdT\u00c1SB\u00d3L \u00c9S SZOLG\u00c1LTAT\u00c1SB\u00d3L (VEV\u00d5K) ": { + "311. Belf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": { + "account_type": "Receivable" + }, + "312. Belf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": { + "account_type": "Receivable" + }, + "315. Belf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa ": {}, + "316. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": { + "account_type": "Receivable" + }, + "317. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": { + "account_type": "Receivable" + }, + "319. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "32. K\u00d6VETEL\u00c9SEK KAPCSOLT V\u00c1LLALKOZ\u00c1SSAL SZEMBEN": { + "is_group": 1 + }, + "33. K\u00d6VETEL\u00c9SEK EGY\u00c9B R\u00c9SZESED\u00c9SI VISZONYBAN L\u00c9V\u00d5 V\u00c1LLALKOZ\u00c1SSAL SZEMBEN ": { + "is_group": 1 + }, + "34. V\u00c1LT\u00d3K\u00d6VETEL\u00c9SEK": { + "is_group": 1 + }, + "35. ADOTT EL\u00d5LEGEK": { + "351. Immateri\u00e1lis javakra adott el\u0151legek": {}, + "352. Beruh\u00e1z\u00e1sokra adott el\u0151legek": {}, + "353. K\u00e9szletekre adott el\u0151legek": {}, + "358. Jegyzett, de m\u00e9g be nem fizetett t\u0151ke r\u00e9szesed\u00e9si viszonyban nem l\u00e9v\u0151 v\u00e1llalkoz\u00e1st\u00f3l": {}, + "359. Adott el\u0151legek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": {} + }, + "36. EGY\u00c9B K\u00d6VETEL\u00c9SEK": { + "361. Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9sek": { + "3611. Munkav\u00e1llal\u00f3knak foly\u00f3s\u00edtott el\u0151legek": {}, + "3612. El\u0151\u00edrt tartoz\u00e1sok": {}, + "3613. Egy\u00e9b elsz\u00e1mol\u00e1sok a munkav\u00e1llal\u00f3kkal": {} + }, + "362. K\u00f6lts\u00e9gvet\u00e9ssel szembeni k\u00f6vetel\u00e9sek": { + "is_group": 1 + }, + "363. R\u00f6vid lej\u00e1ratra k\u00f6lcs\u00f6nadott p\u00e9nzeszk\u00f6z\u00f6k": { + "is_group": 1 + }, + "364. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6vetel\u00e9sek": { + "3641. R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {}, + "3642. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6kb\u0151l \u00e1tsorolt k\u00f6vetel\u00e9sek": {} + }, + "365. V\u00e1s\u00e1rolt \u00e9s kapott k\u00f6vetel\u00e9sek ": { + "is_group": 1 + }, + "366. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6vetel\u00e9sek": {}, + "367. Hat\u00e1rid\u0151s, opci\u00f3s \u00e9s swap \u00fcgyletekkel kapcsolatos k\u00f6vetel\u00e9sek": {}, + "368. K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek ": { + "3681. Bizom\u00e1nyosi \u00fcgylettel kapcsolatos elsz\u00e1mol\u00e1sok": {}, + "3682. \u00c9rt\u00e9kpap\u00edr-elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "3683. Import beszerz\u00e9sek \u00e1f\u00e1ja": {}, + "3684. Ad\u00f3sok": {}, + "3685. Biztos\u00edt\u00f3int\u00e9zettel szembeni k\u00f6vetel\u00e9sek": {}, + "3686. Barter \u00fcgylet elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "3687. \u00c1rfolyam k\u00fcl\u00f6nb\u00f6zetek elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "3688. Ki nem emelt egy\u00e9b k\u00f6vetel\u00e9sek": {} + }, + "369. Egy\u00e9b k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "37. \u00c9RT\u00c9KPAP\u00cdROK": { + "371. R\u00e9szesed\u00e9sek": { + "3711. R\u00e9szesed\u00e9s anyav\u00e1llalatban": {}, + "3712. R\u00e9szesed\u00e9s le\u00e1nyv\u00e1llalatban": {}, + "3713. R\u00e9szesed\u00e9s k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1sban": {}, + "3714. R\u00e9szesed\u00e9s t\u00e1rsult v\u00e1llalkoz\u00e1sban": {}, + "3719. Kapcsolt v\u00e1llalkoz\u00e1sban l\u00e9v\u0151 r\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "372. Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": { + "3721. Elad\u00e1sra v\u00e1s\u00e1rolt egy\u00e9b r\u00e9szesed\u00e9sek": {} + }, + "373. Forgat\u00e1si c\u00e9l\u00fa hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok ": { + "3741. Elad\u00e1sra v\u00e1s\u00e1rolt hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok": {}, + "3742. Elad\u00e1sra v\u00e1s\u00e1rolt diszkont \u00e9rt\u00e9kpap\u00edrok": {}, + "3749. Forgat\u00e1si c\u00e9l\u00fa hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "378. \u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, + "379. \u00c9rt\u00e9kpap\u00edr elsz\u00e1mol\u00e1si sz\u00e1mla": {} + }, + "38. P\u00c9NZESZK\u00d6Z\u00d6K": { + "381. P\u00e9nzt\u00e1r ": { + "3811. P\u00e9nzt\u00e1r-sz\u00e1mla": {}, + "3812. Elektronikus p\u00e9nzeszk\u00f6z\u00f6k ": {}, + "account_type": "Cash" + }, + "382. Valutap\u00e9nzt\u00e1r ": { + "3821. Valutap\u00e9nzt\u00e1r-sz\u00e1mla": {}, + "3829. Valuta \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zeti sz\u00e1mla ": {} + }, + "383. Csekkek": {}, + "384. Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla ": { + "account_type": "Bank", + "is_group": 1 + }, + "385. Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k ": { + "3851. Kamatoz\u00f3 bet\u00e9tsz\u00e1ml\u00e1k": {}, + "3852. Elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l ": {}, + "3853. Beruh\u00e1z\u00e1sra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k": {}, + "3854. Fejleszt\u00e9si c\u00e9lra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k ": {}, + "3855. Egy\u00e9b c\u00e9lra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k": {}, + "3856. Lak\u00e1s\u00e9p\u00edt\u00e9si bet\u00e9tsz\u00e1mla": {}, + "3857. Elk\u00fcl\u00f6n\u00edtett lak\u00e1s\u00e9p\u00edt\u00e9si c\u00e9l\u00fa p\u00e9nzeszk\u00f6z\u00f6k ": {}, + "3858. Lak\u00e1s\u00e9p\u00edt\u00e9s \u00faton l\u00e9v\u0151 p\u00e9nzeszk\u00f6zei": {} + }, + "386. Devizabet\u00e9t-sz\u00e1mla ": { + "3861. Devizabet\u00e9t-sz\u00e1mla": {}, + "3862. K\u00fclf\u00f6ld\u00f6n vezetett devizabet\u00e9t-sz\u00e1mla ": {}, + "3863. Devizat\u00f6rzsbet\u00e9t-sz\u00e1mla": {}, + "3868. Egy\u00e9b devizabet\u00e9t-sz\u00e1mla": {}, + "3869. Devizabet\u00e9t \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zeti sz\u00e1mla ": {} + }, + "387. Elektronikus p\u00e9nz": {}, + "389. \u00c1tvezet\u00e9si sz\u00e1mla": {} + }, + "39. AKT\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": { + "391. Bev\u00e9telek akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": { + "3911. Diszkont \u00e9rt\u00e9kpap\u00edrok id\u0151ar\u00e1nyos kamat\u00e1nak elhat\u00e1rol\u00e1sa": {}, + "3912. \u00c9rt\u00e9kpap\u00edrok beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetb\u0151l az id\u0151ar\u00e1nyos \u00e1rfolyamnyeres\u00e9g elhat\u00e1rol\u00e1sa": {}, + "3913. \u00c1rbev\u00e9tel, egy\u00e9b kamatbev\u00e9tel, egy\u00e9b bev\u00e9tel elhat\u00e1rol\u00e1sa": {} + }, + "392. K\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": { + "3921. \u00c9rt\u00e9kpap\u00edrok, r\u00e9szesed\u00e9sek beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 bizom\u00e1nyi d\u00edj, v\u00e1s\u00e1rolt v\u00e9teli opci\u00f3 d\u00edj\u00e1nak elhat\u00e1rol\u00e1sa": {}, + "3922. T\u00f6bbletk\u00f6telezetts\u00e9gek elhat\u00e1rol\u00e1sa": {}, + "3923. K\u00f6lts\u00e9gek, egy\u00e9b fizetett kamatok, egy\u00e9b r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {} + }, + "393. Halasztott r\u00e1ford\u00edt\u00e1sok ": { + "3931. Tartoz\u00e1s\u00e1tv\u00e1llal\u00e1sok miatti r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {}, + "3932. Devizak\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9g\u00e9nek elhat\u00e1rol\u00e1sa ": {} + }, + "399. A k\u00f6vetel\u00e9s-jelleg\u0171 akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {} + }, + "root_type": "Asset" + }, + "4. SZ\u00c1MLAOSZT\u00c1LY FORR\u00c1SOK": { + "41. SAJ\u00c1T T\u00d5KE": { + "411. Jegyzett\u0151ke ": {}, + "412. T\u0151ketartal\u00e9k": {}, + "413. Eredm\u00e9nytartal\u00e9k": {}, + "414. Lek\u00f6t\u00f6tt tartal\u00e9k ": { + "4141. Lek\u00f6t\u00f6tt tartal\u00e9k t\u0151ketartal\u00e9kb\u00f3l": {}, + "4142. Lek\u00f6t\u00f6tt tartal\u00e9k eredm\u00e9nytartal\u00e9kb\u00f3l": {}, + "4143. Lek\u00f6t\u00f6tt tartal\u00e9k p\u00f3tbefizet\u00e9sb\u0151l ": {} + }, + "417. \u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {}, + "418. El\u0151z\u0151 \u00e9vek helyesb\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 m\u00e9rleg szerinti eredm\u00e9ny": {}, + "419. Ad\u00f3zott eredm\u00e9ny": {} + }, + "42. C\u00c9LTARTAL\u00c9KOK": { + "421. C\u00e9ltartal\u00e9k a v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekre ": {}, + "422. C\u00e9ltartal\u00e9k a j\u00f6v\u0151beni k\u00f6lts\u00e9gekre": {}, + "424. \u00c1rfolyamvesztes\u00e9g id\u0151beli elhat\u00e1rol\u00e1sa alapj\u00e1n k\u00e9pzett c\u00e9ltartal\u00e9k ": {}, + "429. Egy\u00e9b c\u00e9ltartal\u00e9k": {} + }, + "43-47. K\u00d6TELEZETTS\u00c9GEK": { + "43. H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": { + "431. H\u00e1trasorolt k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": { + "4311. H\u00e1trasorolt k\u00f6telezetts\u00e9gek anyav\u00e1llalattal szemben ": {}, + "4312. H\u00e1trasorolt k\u00f6telezetts\u00e9gek le\u00e1nyv\u00e1llalattal szemben": {}, + "4313. H\u00e1trasorolt k\u00f6telezetts\u00e9gek k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1ssal szemben ": {}, + "4314. H\u00e1trasorolt k\u00f6telezetts\u00e9gek t\u00e1rsult v\u00e1llalkoz\u00e1ssal szemben ": {} + }, + "432. H\u00e1trasorolt k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {}, + "433. H\u00e1trasorolt k\u00f6telezetts\u00e9gek egy\u00e9b gazd\u00e1lkod\u00f3val szemben": {} + }, + "44. HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": { + "441. Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {}, + "442. \u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek ": {}, + "443. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l ": { + "4431. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l forintban ": {}, + "4432. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l deviz\u00e1ban": {} + }, + "444. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek ": { + "4441. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek forintban ": {}, + "4442. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek deviz\u00e1ban ": {} + }, + "445. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek ": { + "4451. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek forintban ": {}, + "4452. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek deviz\u00e1ban": {} + }, + "446. Tart\u00f3s k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": { + "is_group": 1 + }, + "447. Tart\u00f3s k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {}, + "448. P\u00e9nz\u00fcgyi l\u00edzing miatti k\u00f6telezetts\u00e9gek ": {}, + "449. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek ": { + "4491. Kincst\u00e1ri vagyon r\u00e9sz\u00e9t k\u00e9pez\u0151 eszk\u00f6z\u00f6k kezel\u00e9sbe v\u00e9tel\u00e9hez kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9g": {}, + "4492. Alap\u00edt\u00f3kkal szembeni hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek ": {} + }, + "4499. Hossz\u00fa lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek": {} + }, + "45-47. R\u00d6VID LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": { + "451. R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k ": { + "4511. R\u00f6vid lej\u00e1rat\u00fa \u00e1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek ": {}, + "4512. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {} + }, + "452. R\u00f6vid lej\u00e1rat\u00fa hitelek ": { + "4521. R\u00f6vid lej\u00e1rat\u00fa hitelek forintban ": {}, + "4522. R\u00f6vid lej\u00e1rat\u00fa hitelek deviz\u00e1ban ": {} + }, + "453. Vev\u0151kt\u0151l kapott el\u0151legek": {}, + "454-456. K\u00f6telezetts\u00e9gek \u00e1rusz\u00e1ll\u00edt\u00e1sb\u00f3l \u00e9s szolg\u00e1ltat\u00e1sb\u00f3l (sz\u00e1ll\u00edt\u00f3k)": { + "454. Sz\u00e1ll\u00edt\u00f3k ": { + "4541. Belf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": { + "account_type": "Payable" + }, + "4542. K\u00fclf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": { + "account_type": "Payable" + }, + "4543. Belf\u00f6ldi szolg\u00e1ltat\u00f3k": {}, + "4544. K\u00fclf\u00f6ldi szolg\u00e1ltat\u00f3k": {}, + "4549. Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00e1sok, szolg\u00e1ltat\u00e1sok ": { + "account_type": "Stock Received But Not Billed" + } + }, + "455. Beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": { + "4551. Belf\u00f6ldi beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {}, + "4552. K\u00fclf\u00f6ldi beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k": {}, + "4559. Nem sz\u00e1ml\u00e1zott beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {} + }, + "456. Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00f3k": {} + }, + "457. V\u00e1lt\u00f3tartoz\u00e1sok": {}, + "458. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": { + "4581. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek anyav\u00e1llalattal szemben ": {}, + "4582. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek le\u00e1nyv\u00e1llalattal szemben": {}, + "4583. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1ssal szemben": {}, + "4584. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek t\u00e1rsult v\u00e1llalkoz\u00e1ssal szemben": {} + }, + "459. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {}, + "461-479. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek": { + "461. Eredm\u00e9nyt terhel\u0151 ad\u00f3k elsz\u00e1mol\u00e1sa": { + "4611. T\u00e1rsas\u00e1gi ad\u00f3 elsz\u00e1mol\u00e1sa ": {}, + "4612. K\u00fcl\u00f6nad\u00f3 elsz\u00e1mol\u00e1sa ": {}, + "4613. Egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3 elsz\u00e1mol\u00e1sa ": {} + }, + "462. Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa ": { + "4612. Mag\u00e1nszem\u00e9lyekt\u0151l levont szem\u00e9lyi j\u00f6vedelem ad\u00f3 elsz\u00e1mol\u00e1sa ": {}, + "4621. Kifizet\u0151t terhel\u0151 szem\u00e9lyi j\u00f6vedelem ad\u00f3 elsz\u00e1mol\u00e1sa ": {} + }, + "463. K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek ": { + "463-1. Nyugd\u00edjj\u00e1rul\u00e9k ": {}, + "463-10. Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k ": {}, + "463-11. \u00d6nellen\u0151rz\u00e9si p\u00f3tl\u00e9k ": {}, + "463-12. Mulaszt\u00e1si b\u00edrs\u00e1g, ad\u00f3b\u00edrs\u00e1g ": {}, + "463-13. K\u00e9sedelmi p\u00f3tl\u00e9k ": {}, + "463-14. Egy\u00e9b k\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek ": {}, + "463-2. Eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si- \u00e9s munkaer\u0151 piaci j\u00e1rul\u00e9k ": {}, + "463-3. Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s ": {}, + "463-4. Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 ": {}, + "463-5. Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k ": {}, + "463-6. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ": {}, + "463-7. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s ": {}, + "463-8. Egyszer\u0171s\u00edtett foglalkoztat\u00e1s k\u00f6zterhe ": {}, + "463-9. C\u00e9gaut\u00f3ad\u00f3 ": {} + }, + "464. G\u00e9pj\u00e1rm\u0171 ad\u00f3 (c\u00e9gaut\u00f3ad\u00f3) elsz\u00e1mol\u00e1sa": { + "is_group": 1 + }, + "465. V\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla ": { + "4651. V\u00e1mk\u00f6lts\u00e9gek \u00e9s egy\u00e9b v\u00e1mterhek elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "4652. Importbeszerz\u00e9s ut\u00e1n fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "4653. V\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151rs\u00e9ggel kapcsolatos egy\u00e9b elsz\u00e1mol\u00e1sok ": {} + }, + "466. El\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3 ": { + "4661. Beszerz\u00e9sek el\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3ja ": {}, + "4662. Ar\u00e1nyos\u00edt\u00e1ssal megosztand\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3": {} + }, + "467. Fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {}, + "468. \u00c1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "469. Helyi ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla ": { + "4691. \u00c9p\u00edtm\u00e9nyad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "4692. Telekad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "4693. Kommun\u00e1lis ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "4694. Idegenforgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "4695. Helyi ipar\u0171z\u00e9si ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "4696. G\u00e9pj\u00e1rm\u0171ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "4697. K\u00fclf\u00f6ldi g\u00e9pj\u00e1rm\u0171ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "4699. Egy\u00e9b helyi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {} + }, + "471. J\u00f6vedelemelsz\u00e1mol\u00e1si sz\u00e1mla ": { + "4711. Keresetelsz\u00e1mol\u00e1si sz\u00e1mla ": {}, + "4712. T\u00e1rsadalombiztos\u00edt\u00e1si ell\u00e1t\u00e1s ": {}, + "4713. Egy\u00e9b kifizet\u00e9sek elsz\u00e1mol\u00e1sa": {} + }, + "472. Fel nem vett j\u00e1rand\u00f3s\u00e1gok": {}, + "473. Elsz\u00e1mol\u00e1s a t\u00e1rsadalombiztos\u00edt\u00e1ssal ": {}, + "474. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": { + "4741. K\u00f6zponti m\u0171szaki fejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, + "4742. Elsz\u00e1mol\u00e1sra kapott p\u00e9nzeszk\u00f6z\u00f6k": {}, + "4743. K\u00f6rnyezetv\u00e9delmi term\u00e9k d\u00edjfizet\u00e9si k\u00f6telezetts\u00e9g ": {}, + "4749. Egy\u00e9b befizet\u00e9sek az elk\u00fcl\u00f6n\u00edtett alapokba": {} + }, + "475. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s (EHO) elsz\u00e1mol\u00e1sa": {}, + "476. Egy\u00e9b \u00e1llami ad\u00f3hat\u00f3s\u00e1ggal szembeni k\u00f6telezetts\u00e9g elsz\u00e1mol\u00e1sa": { + "4761. K\u00e1rt\u00e9r\u00edt\u00e9s": {}, + "4762. B\u00edr\u00f3i letilt\u00e1s": {}, + "4763. Banki-elsz\u00e1mol\u00e1s": {}, + "4764. Levont szakszervezeti d\u00edj": {}, + "4765. Mag\u00e1n nyugd\u00edjp\u00e9nzt\u00e1ri befizet\u00e9si k\u00f6telezetts\u00e9gek": {} + }, + "477. R\u00f6vid lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek munkav\u00e1llal\u00f3kkal \u00e9s tulajdonosokkal szemben": {}, + "478. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6telezetts\u00e9gek ": {}, + "479. K\u00fcl\u00f6nf\u00e9le r\u00f6vid lej\u00e1rat\u00fa egy\u00e9b befizet\u00e9si k\u00f6telezetts\u00e9gek ": { + "4791. Biztos\u00edt\u00f3 int\u00e9zetekkel szembeni k\u00f6telezetts\u00e9gek": {}, + "4792. Hitelez\u0151k": {}, + "4793. \u00c1tv\u00e1llalt k\u00f6telezetts\u00e9gek": {}, + "4794. Beszerz\u00e9si \u00e1rba beletartoz\u00f3 el\u0151\u00edrt egy\u00e9b k\u00f6telezetts\u00e9gek ": {}, + "4795. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa el\u0151\u00edrt k\u00f6telezetts\u00e9gek": {} + } + } + } + }, + "48. PASSZ\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": { + "481. Bev\u00e9telek passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": { + "4811. Befolyt, elsz\u00e1molt bev\u00e9telek elhat\u00e1rol\u00e1sa": {}, + "4812. K\u00f6lts\u00e9gek ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1sok elhat\u00e1rol\u00e1sa": {}, + "4813. Devizaeszk\u00f6z\u00f6k \u00e9s devizak\u00f6telezetts\u00e9gek m\u00e9rlegfordul\u00f3napi \u00e9rt\u00e9kel\u00e9se \u00e1rfolyamnyeres\u00e9g\u00e9nek elhat\u00e1rol\u00e1sa": {} + }, + "482. K\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": { + "4821. M\u00e9rlegfordul\u00f3nap el\u0151tti id\u0151szakot terhel\u0151 k\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {}, + "4822. \u00c9rt\u00e9kpap\u00edrok beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetb\u0151l az id\u0151ar\u00e1nyos \u00e1rfolyam\u008fvesztes\u00e9g elhat\u00e1rol\u00e1sa": {}, + "4823. Fizetend\u0151 kamatok elhat\u00e1rol\u00e1sa ": {} + }, + "483. Halasztott bev\u00e9telek ": {} + }, + "49. \u00c9VI M\u00c9RLEGSZ\u00c1ML\u00c1K": { + "491. Nyit\u00f3m\u00e9rleg sz\u00e1mla ": {}, + "492. Z\u00e1r\u00f3m\u00e9rleg sz\u00e1mla": {}, + "493. Ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "494. El\u0151z\u0151 \u00e9vi ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1sa": {} + }, + "root_type": "Liability" + }, + "5. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GNEMEK": { + "51 - 53 ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK ": { + "51. ANYAGK\u00d6LTS\u00c9G": { + "511. V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei ": { + "5111. Alapanyag k\u00f6lts\u00e9gek": {}, + "5112. Seg\u00e9danyag k\u00f6lts\u00e9gek": {}, + "5113. \u00dczemanyag k\u00f6lts\u00e9gek": {}, + "5114. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 gy\u00e1rt\u00f3eszk\u00f6z\u00f6k, berendez\u00e9sek, felszerel\u00e9sek \u00e9s egy\u00e9b eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei": {}, + "5115. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 munkaruha, v\u00e9d\u0151ruha felhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {}, + "5116. Nyomtatv\u00e1nyok, irodaszerek k\u00f6lts\u00e9gei": {}, + "5117. F\u0171t\u0151anyag k\u00f6lts\u00e9gek": {}, + "5118. Villamosenergia felhaszn\u00e1l\u00e1s \u00e9s v\u00edzfelhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {}, + "5119. Egy\u00e9b anyagfelhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {}, + "512. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei ": {}, + "5121. V\u00e1s\u00e1rolt n\u00f6vend\u00e9k\u00e1llatok k\u00f6lts\u00e9gei": {}, + "5122. V\u00e1s\u00e1rolt h\u00edz\u00f3\u00e1llatok k\u00f6lts\u00e9gei": {}, + "5123. V\u00e1s\u00e1rolt egy\u00e9b \u00e1llatok k\u00f6lts\u00e9gei": {}, + "513. Egy\u00e9b anyagk\u00f6lts\u00e9g": {}, + "519. Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {} + } + }, + "52. IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": { + "521. Sz\u00e1ll\u00edt\u00e1s-rakod\u00e1s, rakt\u00e1roz\u00e1s k\u00f6lts\u00e9gei": {}, + "522. B\u00e9rleti d\u00edjak": {}, + "523. Karbantart\u00e1si k\u00f6lts\u00e9gek": {}, + "524. Hirdet\u00e9s, rekl\u00e1m, propaganda k\u00f6lts\u00e9gek": {}, + "525. Oktat\u00e1s \u00e9s tov\u00e1bbk\u00e9pz\u00e9s k\u00f6lts\u00e9gei": {}, + "526. Utaz\u00e1si \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek (napid\u00edj n\u00e9lk\u00fcl)": {}, + "529. Ig\u00e9nybe vett egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": {} + }, + "53. EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": { + "531. Hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edjak, illet\u00e9kek": {}, + "532. P\u00e9nz\u00fcgyi, befektet\u00e9si szolg\u00e1ltat\u00e1si d\u00edjak": {}, + "533. Biztos\u00edt\u00e1si d\u00edj ": {}, + "534. K\u00f6lts\u00e9gk\u00e9nt elsz\u00e1moland\u00f3 ad\u00f3k, j\u00e1rul\u00e9kok, term\u00e9kd\u00edjak": {}, + "539. K\u00fcl\u00f6nf\u00e9le egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": {} + } + }, + "54 - 56. SZEM\u00c9LYI JELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": { + "54. B\u00c9RK\u00d6LTS\u00c9G ": { + "541. B\u00e9rk\u00f6lts\u00e9g": {}, + "542. Tulajdonos szem\u00e9lyes k\u00f6zrem\u0171k\u00f6d\u00e9s\u00e9nek ellen\u00e9rt\u00e9ke": {}, + "543. Sz\u00f6vetkezeti tagok munkad\u00edja": {} + }, + "55. SZEM\u00c9LYI JELLEG\u00db EGY\u00c9B KIFIZET\u00c9SEK": { + "551. Munkav\u00e1llal\u00f3knak, tagoknak fizetett szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek ": { + "5511. Betegszabads\u00e1g d\u00edja, munk\u00e1ltat\u00f3t terhel\u0151 t\u00e1pp\u00e9nz, t\u00e1pp\u00e9nz kieg\u00e9sz\u00edt\u00e9s": {}, + "5512. V\u00e9gkiel\u00e9g\u00edt\u00e9s": {}, + "5513. Munk\u00e1baj\u00e1r\u00e1ssal kapcsolatos egy\u00e9b k\u00f6lts\u00e9gek t\u00e9r\u00edt\u00e9se": {}, + "5514. Kik\u00fcldet\u00e9s napid\u00edja": {}, + "5515. Megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 munkav\u00e1llal\u00f3k keresetkieg\u00e9sz\u00edt\u00e9se, fizetett seg\u00e9lyek": {}, + "5516. \u00dcd\u00fcl\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, + "5517. Lak\u00e1s\u00e9p\u00edt\u00e9sre ny\u00fajtott t\u00e1mogat\u00e1s, alb\u00e9rleti hozz\u00e1j\u00e1rul\u00e1s": {}, + "5518. Jubileumi jutalom, t\u00e1rgyjutalom": {}, + "5519. Sorkatonai vagy polg\u00e1ri szolg\u00e1lat teljes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en fizetett szem\u00e9lyi alapb\u00e9r": {} + }, + "552. J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {}, + "559. Egy\u00e9b szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek ": { + "5591. Munk\u00e1ltat\u00f3 \u00e1ltal fizetett baleset-, \u00e9let- \u00e9s nyugd\u00edjbiztos\u00edt\u00e1s d\u00edja": {}, + "5592. Munk\u00e1ltat\u00f3 \u00e1ltal \u00f6nk\u00e9ntes p\u00e9nzt\u00e1rba befizetett munk\u00e1ltat\u00f3i tagd\u00edj hozz\u00e1j\u00e1rul\u00e1s": {}, + "5593. Munk\u00e1ltat\u00f3t terhel\u0151 szem\u00e9lyi j\u00f6vedelemad\u00f3": {}, + "5594. Munk\u00e1ltat\u00f3i hozz\u00e1j\u00e1rul\u00e1s a korengedm\u00e9nyes nyugd\u00edj ig\u00e9nybev\u00e9tel\u00e9hez": {}, + "5595. Tal\u00e1lm\u00e1nyi d\u00edj, szabadalom v\u00e9tel\u00e1ra \u00e9s hasznos\u00edt\u00e1si d\u00edja, az \u00faj\u00edt\u00e1si d\u00edj \u00e9s ezekkel kapcsolatos k\u00f6zrem\u0171k\u00f6d\u00e9si d\u00edjak": {}, + "5596. Fizetett szerz\u0151i, \u00edr\u00f3i \u00e9s m\u00e1s jogv\u00e9delmet \u00e9lvez\u0151 munk\u00e1k d\u00edjai \u00e9s ezekkel kapcsolatos k\u00f6zrem\u0171k\u00f6d\u0151i d\u00edjak": {}, + "5597. Fizetett \u00f6szt\u00f6nd\u00edjak": {}, + "5598. Reprezent\u00e1ci\u00f3s k\u00f6lts\u00e9gek, \u00e9tkez\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, + "5599. Munk\u00e1ltat\u00f3 \u00e1ltal fizetett mag\u00e1nnyugd\u00edj-p\u00e9nzt\u00e1ri tagd\u00edj kieg\u00e9sz\u00edt\u00e9s, munkav\u00e1llal\u00f3kkal kapcsolatos biztos\u00edt\u00e1si d\u00edjak": {} + } + }, + "56. B\u00c9RJ\u00c1RUL\u00c9KOK": { + "561. Nyugd\u00edjbiztos\u00edt\u00e1si \u00e9s eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k ": {}, + "562. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {}, + "563. Munkaad\u00f3i j\u00e1rul\u00e9k": {}, + "564. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ": {}, + "569. Egy\u00e9b hozz\u00e1j\u00e1rul\u00e1s ": {} + } + }, + "57. \u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": { + "571. Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": { + "5711. Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": { + "account_type": "Depreciation" + }, + "5712. Kiemelt, kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) eszk\u00f6z\u00f6k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}, + "57121. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}, + "57122. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) szellemi term\u00e9kek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}, + "57123. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) t\u00e1rgyi eszk\u00f6z\u00f6k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {} + } + }, + "58. AKTIV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": { + "581. Saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa ": {}, + "582. Saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt\u00e9ke": {}, + "589. Aktiv\u00e1lt saj\u00e1t teljes\u00edtm\u00e9nyek \u00e1tvezet\u00e9si sz\u00e1mla": {} + }, + "59. K\u00d6LTS\u00c9GNEM ELLENSZ\u00c1MLA (els\u0151dleges k\u00f6lts\u00e9ghely-k\u00f6lts\u00e9gvisel\u0151 elsz\u00e1mol\u00f3s eset\u00e9n) ": { + "is_group": 1 + }, + "59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA (els\u0151dleges k\u00f6lts\u00e9gnem-elsz\u00e1mol\u00e1s eset\u00e9n)": { + "is_group": 1 + }, + "59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA (els\u0151dleges k\u00f6lts\u00e9gnem-elsz\u00e1mol\u00e1s eset\u00e9n, kiz\u00e1r\u00f3lag \u00f6sszk\u00f6lts\u00e9g elj\u00e1r\u00e1ssal)": { + "59/51. Anyagk\u00f6lts\u00e9g \u00e1tvezet\u00e9si sz\u00e1mla": {}, + "59/52. Ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei \u00e1tvezet\u00e9si sz\u00e1mla ": {}, + "59/53. Egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei \u00e1tvezet\u00e9si sz\u00e1mla ": {}, + "59/54. B\u00e9rk\u00f6lts\u00e9g \u00e1tvezet\u00e9si sz\u00e1mla": {}, + "59/55. Szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sek \u00e1tvezet\u00e9si sz\u00e1mla ": {}, + "59/56. B\u00e9rj\u00e1rul\u00e9kok \u00e1tvezet\u00e9si sz\u00e1mla": {}, + "59/57. \u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00e1tvezet\u00e9si sz\u00e1mla ": {} + }, + "59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA (kiz\u00e1r\u00f3lag k\u00f6lts\u00e9gnem-elsz\u00e1mol\u00e1s \u00e9s forgalmi k\u00f6lts\u00e9g elj\u00e1r\u00e1ssal)": { + "is_group": 1 + }, + "root_type": "Expense" + }, + "6. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GHELYEK, \u00c1LTAL\u00c1NOS K\u00d6LTS\u00c9GEK": { + "61. JAV\u00cdT\u00d3-KARBANTART\u00d3 \u00dcZEMEK K\u00d6LTS\u00c9GEI": {}, + "62. SZOLG\u00c1LTAT\u00c1ST V\u00c9GZ\u00d5 \u00dcZEMEK (EGYS\u00c9GEK) K\u00d6LTS\u00c9GEI": {}, + "63. G\u00c9PK\u00d6LTS\u00c9G": {}, + "64-65. \u00dcZEMI IR\u00c1NY\u00cdT\u00c1S \u00c1LTAL\u00c1NOS K\u00d6LTS\u00c9GEI": {}, + "66. K\u00d6ZPONTI IR\u00c1NY\u00cdT\u00c1S \u00c1LTL\u00c1NOS K\u00d6LTS\u00c9GEI": {}, + "67. \u00c9RT\u00c9KES\u00cdT\u00c9SI, FORGALMAZ\u00c1SI K\u00d6LTS\u00c9GEK": {}, + "68. ELK\u00dcL\u00d6N\u00cdTETT EGY\u00c9B \u00c1LTL\u00c1NOS K\u00d6LTS\u00c9GEK": { + "681. Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s k\u00f6lts\u00e9gei": {}, + "682. Alap- \u00e9s alkalmazott kutat\u00e1s saj\u00e1t k\u00f6lts\u00e9gei": {}, + "683. V\u00e1llalkoz\u00e1sban adott alap- \u00e9s alkalmazott kutat\u00e1s k\u00f6lts\u00e9gei": {}, + "684. K\u00eds\u00e9rleti fejleszt\u00e9s saj\u00e1t k\u00f6lts\u00e9gei": {}, + "685. V\u00e1llalkoz\u00e1sba adott k\u00eds\u00e9rleti fejleszt\u00e9s k\u00f6lts\u00e9gei": {}, + "686. Kutat\u00e1s-k\u00eds\u00e9rleti fejleszt\u00e9s \u00e1ltal\u00e1nos \u00e9s k\u00f6zvetett k\u00f6lts\u00e9gei": {}, + "687. Kutat\u00e1s-k\u00eds\u00e9rleti fejleszt\u00e9s elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}, + "688. Garanci\u00e1lis jav\u00edt\u00e1s k\u00f6lts\u00e9gei": {}, + "689. Egy\u00e9b elk\u00fcl\u00f6n\u00edtett k\u00f6lts\u00e9gek": {} + }, + "69. K\u00d6LTS\u00c9GHELYEK K\u00d6LTS\u00c9GNEMEK \u00c1TVEZET\u00c9SE": { + "691. K\u00f6lts\u00e9ghelyek k\u00f6lts\u00e9geinek \u00e1tvezet\u00e9se": {} + }, + "root_type": "Expense" + }, + "7. SZ\u00c1MLAOSZT\u00c1LY TEV\u00c9KENYS\u00c9GEKK\u00d6LTS\u00c9GEI": { + "is_group": 1, + "root_type": "Expense" + }, + "8. SZ\u00c1MLAOSZT\u00c1LY \u00c9RT\u00c9KES\u00cdT\u00c9S ELSZ\u00c1MOLT \u00d6NK\u00d6LTS\u00c9GE \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": { + "81-83. SZ\u00c1MLACSOPORTOK (az \u00f6sszk\u00f6lts\u00e9g elj\u00e1r\u00e1ssal k\u00e9sz\u00fcl\u0151 eredm\u00e9ny-kimutat\u00e1shoz)": { + "81. ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": { + "811. Anyagk\u00f6lts\u00e9g ": {}, + "812. Ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}, + "813. Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}, + "814. Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {}, + "815. Eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {} + }, + "82. SZEM\u00c9LYI JELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": { + "821. B\u00e9rk\u00f6lts\u00e9g": {}, + "822. Szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sek": {}, + "823. B\u00e9rj\u00e1rul\u00e9kok": {} + }, + "83. \u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": { + "831. \u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {} + } + }, + "81-85. SZ\u00c1MLACSOPORTOK (a forgalmi k\u00f6lts\u00e9g elj\u00e1r\u00e1ssal k\u00e9sz\u00fcl\u0151 eredm\u00e9nykimutat\u00e1shoz)": { + "81-82. BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETLEN K\u00d6LTS\u00c9GEI": { + "811. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s elsz\u00e1molt k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9ge": { + "account_type": "Cost of Goods Sold" + }, + "812. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": { + "account_type": "Stock Adjustment" + }, + "813. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": { + "account_type": "Expenses Included In Valuation" + } + }, + "83-84. EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETLEN K\u00d6LTS\u00c9GEI": { + "831. Export\u00e9rt\u00e9kes\u00edt\u00e9s elsz\u00e1molt k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9ge": {}, + "832. Export\u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {}, + "833. Export\u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {} + }, + "85. \u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETETT K\u00d6LTS\u00c9GEI": { + "851. \u00c9rt\u00e9kes\u00edt\u00e9si, forgalmaz\u00e1si k\u00f6lts\u00e9gek": {}, + "852. Igazgat\u00e1si k\u00f6lts\u00e9gek": {}, + "853. Egy\u00e9b \u00e1ltal\u00e1nos k\u00f6lts\u00e9gek": {} + } + }, + "86. EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": { + "861. Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": { + "8611. \u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}, + "8612. \u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {} + }, + "862. Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 eszk\u00f6z kivezet\u00e9sek": { + "8621. Hi\u00e1nyz\u00f3, megsemmis\u00fclt, kiselejtezett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k nett\u00f3 \u00e9rt\u00e9ke": {}, + "8622. Hi\u00e1nyz\u00f3, megsemmis\u00fclt, \u00e1llom\u00e1nyb\u00f3l kivezetett k\u00e9szletek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {} + }, + "863. Behajthatatlan k\u00f6vetel\u00e9sek le\u00edrt \u00f6sszege": {}, + "864. C\u00e9ltartal\u00e9k k\u00e9pz\u00e9s": { + "8641. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s a v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekre": {}, + "8642. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s a j\u00f6v\u0151beni k\u00f6lts\u00e9gekre": {}, + "8643. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s egy\u00e9b c\u00edmen": {} + }, + "865. Ut\u00f3lag adott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {}, + "866. Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "8661. K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9ssel elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, + "8662. Helyi \u00f6nkorm\u00e1nyzatokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, + "8663. Elk\u00fcl\u00f6n\u00edtett \u00e1llami p\u00e9nzalapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, + "8664. T\u00e1rsadalombiztos\u00edt\u00e1ssal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, + "8665. EU p\u00e9nz\u00fcgyi alapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, + "8666. R\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt egy\u00e9b ad\u00f3k \u00e9s ad\u00f3jelleg\u0171 t\u00e9telek": {} + }, + "867. Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt, ad\u00f3nak nem min\u0151s\u00fcl\u0151 kifizet\u00e9sek": { + "8671. K\u00e1resem\u00e9nnyel kapcsolatos fizetett, fizetend\u0151 \u00f6sszegek": {}, + "8672. K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1": {}, + "8673. Fejleszt\u00e9si c\u00e9lra, visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, + "8674. Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s visszafizetend\u0151 \u00f6sszege": {}, + "8675. Tao \u00e1ltal elismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": {}, + "8676. Tao \u00e1ltal el nem ismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": {} + }, + "868. Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek": { + "8681. Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}, + "8682. T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}, + "8683. K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9se": {}, + "8684. K\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se": {} + }, + "869. K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": { + "8691. T\u00e1rsas\u00e1gba bevitt, \u00e9rt\u00e9kpap\u00edrnak vagy r\u00e9szesed\u00e9snek nem min\u0151s\u00fcl\u0151 vagyont. k\u00f6nyv szerinti \u00e9s l\u00e9t. okir. meghat. veszt. k\u00fcl\u00f6nb\u00f6zet": {}, + "8692. Ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g szerz\u0151d\u00e9s szerinti \u00f6sszege": {}, + "8693. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, r\u00e9szesed\u00e9snek vagy \u00e9rt\u00e9kpap\u00edrnak nem min\u0151s\u00fcl\u0151 eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": {}, + "8694. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl ny\u00fajtott szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9ke": {}, + "8695. Elengedett k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}, + "8696. Egy\u00e9b, vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 r\u00e1ford\u00edt\u00e1sok": {} + } + }, + "87. P\u00c9NZ\u00dcGYI M\u0170VELETEK R\u00c1FORD\u00cdT\u00c1SAI": { + "871. R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok, \u00e1rfolyamvesztes\u00e9gek": {}, + "872. Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok \u00e1rfolyamvesztes\u00e9gek": {}, + "873. Hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": {}, + "874. Nem hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": {}, + "875. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": { + "8751. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se": {}, + "8752. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {} + }, + "876. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9gei": { + "8761. Deviza- \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamvesztes\u00e9ge": {}, + "8762. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamvesztes\u00e9ge": {} + }, + "877. P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b r\u00e1ford\u00edt\u00e1sai": {}, + "878. P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an adott engedm\u00e9ny": {}, + "879. Egy\u00e9b vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {} + }, + "88. RENDK\u00cdV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": { + "881. T\u00e1rsas\u00e1gba bevitt eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": {} + }, + "89. EREDM\u00c9NYT TERHEL\u0150 AD\u00d3K": { + "891. T\u00e1rsas\u00e1gi ad\u00f3": {}, + "892. Egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {}, + "893. Kisv\u00e1llalati ad\u00f3": {}, + "899. Eredm\u00e9nyt terhel\u0151 egy\u00e9b ad\u00f3k": {} + }, + "root_type": "Expense" + }, + "9. SZ\u00c1MLAOSZT\u00c1LY BEV\u00c9TELEK": { + "91. BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "911. Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": {}, + "912. Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": {}, + "913. Belf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": {}, + "918. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": {}, + "919. Egy\u00e9b belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {} + }, + "92. EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "921. K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": {}, + "922. K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": {}, + "923. K\u00fclf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": {}, + "928. K\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": {}, + "929. Egy\u00e9b k\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {} + }, + "96. EGY\u00c9B BEV\u00c9TELEK": { + "961. Egy\u00e9b bev\u00e9telnek min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": { + "9611. \u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k ellen\u00e9rt\u00e9ke": {}, + "9612. \u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek ellen\u00e9rt\u00e9ke": {} + }, + "963. K\u00f6vetel\u00e9s k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t meghalad\u00f3an realiz\u00e1lt \u00f6sszeg": {}, + "964. C\u00e9ltartal\u00e9k felold\u00e1s": { + "9651. V\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gek fedezet\u00e9re k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {}, + "9652. J\u00f6v\u0151beni k\u00f6lts\u00e9gekre k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {}, + "9653. Egy\u00e9b c\u00edmen k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {} + }, + "965. Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {}, + "966. Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": { + "9661. K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9sb\u0151l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, + "9662. Helyi \u00f6nkorm\u00e1nyzatokt\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, + "9663. Eur\u00f3pai Uni\u00f3t\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, + "9664. Egy\u00e9b forr\u00e1sb\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {} + }, + "967. Egy\u00e9b bev\u00e9telk\u00e9nt elsz\u00e1molt p\u00e9nzbev\u00e9telek": { + "9671. K\u00e1resem\u00e9nnyel kapcsolatos t\u00e9r\u00edt\u00e9sek": {}, + "9672. K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, + "9673. Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, + "9674. Kapott b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, fekb\u00e9rek, k\u00e9sedelmi kamatok, k\u00e1rt\u00e9r\u00edt\u00e9sek": {} + }, + "968. Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa": { + "9681. Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}, + "9682. T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}, + "9683. K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}, + "9684. R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {} + }, + "969. K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": { + "9691. Gazdas\u00e1gi t\u00e1rsas\u00e1gba bevitt, \u00e9rt\u00e9kp. vagy r\u00e9szesed\u00e9snek nem min\u0151s\u00fcl\u0151 vagyont. \u00e9rt\u00e9ke \u00e9s l\u00e9tes\u00edt\u0151 okir. \u00e9rt. nyer. jell . k\u00fcl\u00f6nb.": {}, + "9692. El\u00e9v\u00fclt k\u00f6telezetts\u00e9g k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}, + "9693. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tvett, aj\u00e1nd\u00e9kk\u00e9nt, hagyat\u00e9kk\u00e9nt kapott, fellelt eszk\u00f6z\u00f6k piaci vagy jogszab\u00e1ly szerinti \u00e9rt\u00e9ke": {}, + "9694. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl kapott szolg\u00e1ltat\u00e1sok piaci vagy jogszab\u00e1ly szerinti \u00e9rt\u00e9ke": {}, + "9695. Elengedett \u00e9s ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g \u00e9rt\u00e9ke": {}, + "9696. Egy\u00e9b, vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 bev\u00e9telek": {} + } + }, + "97. P\u00c9NZ\u00dcGYI M\u0170VELETEK BEV\u00c9TELEI": { + "971. R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": {}, + "972. Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": {}, + "973. Hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": {}, + "974. Nem hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": {}, + "975. Kapott (j\u00e1r\u00f3) osztal\u00e9k \u00e9s r\u00e9szesed\u00e9s": {}, + "976. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamnyeres\u00e9gei": { + "9761. Deviza- \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamnyeres\u00e9ge": {}, + "9762. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamnyeres\u00e9ge": {} + }, + "977. P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b bev\u00e9telei": {}, + "978. P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an kapott engedm\u00e9ny": {}, + "979. Egy\u00e9b vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi bev\u00e9telek": {} + }, + "root_type": "Income" + } + } +} \ No newline at end of file diff --git a/erpnext/setup/doctype/company/test_company.py b/erpnext/setup/doctype/company/test_company.py index 7f23bf13eb..adbc5985f6 100644 --- a/erpnext/setup/doctype/company/test_company.py +++ b/erpnext/setup/doctype/company/test_company.py @@ -46,7 +46,8 @@ class TestCompany(unittest.TestCase): def test_coa_based_on_country_template(self): countries = ["India", "Brazil", "United Arab Emirates", "Canada", "Germany", "France", - "Guatemala", "Indonesia", "Mexico", "Nicaragua", "Netherlands", "Singapore"] + "Guatemala", "Indonesia", "Mexico", "Nicaragua", "Netherlands", "Singapore", + "Brazil", "Argentina", "Hungary"] for country in countries: templates = get_charts_for_country(country)