Account number in chart of accounts (#10551)
* Account number in chart of accounts * Include account number while renaming account * Test case fixed * Standard coa with and without numbers * Standard coa with and without numbers
This commit is contained in:
Nabin Hait
GitHub
parent
135a54ca93
commit
46be9896a9
@ -47,6 +47,12 @@ frappe.ui.form.on('Account', {
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// show / hide convert buttons
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frm.trigger('add_toolbar_buttons');
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}
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if(!frm.doc.__islocal) {
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frm.add_custom_button(__('Update Account Number'), function () {
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frm.trigger("update_account_number");
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});
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}
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},
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account_type: function (frm) {
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if (frm.doc.is_group == 0) {
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@ -90,6 +96,46 @@ frappe.ui.form.on('Account', {
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});
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});
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}
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},
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update_account_number: function(frm) {
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var d = new frappe.ui.Dialog({
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title: __('Update Account Number'),
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fields: [
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{
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"label": "Account Number",
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"fieldname": "account_number",
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"fieldtype": "Data",
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"reqd": 1
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}
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],
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primary_action: function() {
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var data = d.get_values();
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if(data.account_number === frm.doc.account_number) {
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d.hide();
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return;
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}
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frappe.call({
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method: "erpnext.accounts.doctype.account.account.update_account_number",
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args: {
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account_number: data.account_number,
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name: frm.doc.name
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},
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callback: function(r) {
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if(!r.exc) {
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if(r.message) {
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frappe.set_route("Form", "Account", r.message);
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} else {
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frm.set_value("account_number", data.account_number);
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}
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d.hide();
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}
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}
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});
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},
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primary_action_label: __('Update')
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});
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d.show();
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}
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});
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@ -102,6 +102,36 @@
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"set_only_once": 0,
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"unique": 0
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},
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{
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"allow_bulk_edit": 0,
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"allow_on_submit": 0,
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"bold": 0,
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"collapsible": 0,
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"columns": 0,
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"fieldname": "account_number",
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"fieldtype": "Data",
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"hidden": 0,
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"ignore_user_permissions": 0,
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"ignore_xss_filter": 0,
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"in_filter": 0,
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"in_global_search": 0,
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"in_list_view": 1,
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"in_standard_filter": 1,
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"label": "Account Number",
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"length": 0,
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"no_copy": 0,
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"permlevel": 0,
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"precision": "",
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"print_hide": 0,
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"print_hide_if_no_value": 0,
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"read_only": 1,
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"remember_last_selected_value": 0,
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"report_hide": 0,
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"reqd": 0,
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"search_index": 0,
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"set_only_once": 0,
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"unique": 0
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},
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{
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"allow_bulk_edit": 0,
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"allow_on_submit": 0,
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@ -545,7 +575,7 @@
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"issingle": 0,
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"istable": 0,
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"max_attachments": 0,
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"modified": "2017-08-11 15:28:35.855809",
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"modified": "2017-08-22 17:39:10.711343",
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"modified_by": "Administrator",
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"module": "Accounts",
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"name": "Account",
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@ -655,7 +685,7 @@
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"quick_entry": 0,
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"read_only": 0,
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"read_only_onload": 0,
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"search_fields": "",
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"search_fields": "account_number",
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"show_name_in_global_search": 1,
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"sort_order": "ASC",
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"track_changes": 1,
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@ -3,7 +3,7 @@
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from __future__ import unicode_literals
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import frappe
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from frappe.utils import cint, fmt_money
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from frappe.utils import cint, cstr
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from frappe import throw, _
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from frappe.model.document import Document
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@ -20,18 +20,14 @@ class Account(Document):
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self.set_onload("can_freeze_account", True)
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def autoname(self):
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# first validate if company exists
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company = frappe.db.get_value("Company", self.company, ["abbr", "name"], as_dict=True)
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if not company:
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frappe.throw(_('Company {0} does not exist').format(self.company))
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self.name = self.account_name.strip() + ' - ' + company.abbr
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self.name = get_account_autoname(self.account_number, self.account_name, self.company)
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def validate(self):
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if frappe.local.flags.allow_unverified_charts:
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return
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self.validate_parent()
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self.validate_root_details()
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validate_account_number(self.name, self.account_number, self.company)
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self.validate_group_or_ledger()
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self.set_root_and_report_type()
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self.validate_mandatory()
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@ -56,12 +52,15 @@ class Account(Document):
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def set_root_and_report_type(self):
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if self.parent_account:
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par = frappe.db.get_value("Account", self.parent_account, ["report_type", "root_type"], as_dict=1)
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par = frappe.db.get_value("Account", self.parent_account,
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["report_type", "root_type", "account_type"], as_dict=1)
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if par.report_type:
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self.report_type = par.report_type
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if par.root_type:
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self.root_type = par.root_type
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if par.account_type and not self.account_type:
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self.account_type = par.account_type
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if self.is_group:
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db_value = frappe.db.get_value("Account", self.name, ["report_type", "root_type"], as_dict=1)
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@ -186,6 +185,7 @@ class Account(Document):
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# Add company abbr if not provided
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from erpnext.setup.doctype.company.company import get_name_with_abbr
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new_account = get_name_with_abbr(new, self.company)
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new_account = get_name_with_number(new_account, self.account_number)
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# Validate properties before merging
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if merge:
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@ -208,7 +208,25 @@ class Account(Document):
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super(Account, self).after_rename(old, new, merge)
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if not merge:
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frappe.db.set_value("Account", new, "account_name", " - ".join(new.split(" - ")[:-1]))
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new_acc = frappe.db.get_value("Account", new, ["account_name", "account_number"], as_dict=1)
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# exclude company abbr
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new_parts = new.split(" - ")[:-1]
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# update account number and remove from parts
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if new_parts[0][0].isdigit():
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# if account number is separate by space, split using space
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if len(new_parts) == 1:
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new_parts = new.split(" ")
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if new_acc.account_number != new_parts[0]:
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self.account_number = new_parts[0]
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self.db_set("account_number", new_parts[0])
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new_parts = new_parts[1:]
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# update account name
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account_name = " - ".join(new_parts)
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if new_acc.account_name != account_name:
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self.account_name = account_name
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self.db_set("account_name", account_name)
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def get_parent_account(doctype, txt, searchfield, start, page_len, filters):
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return frappe.db.sql("""select name from tabAccount
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@ -229,3 +247,46 @@ def get_account_currency(account):
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return account_currency
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return frappe.local_cache("account_currency", account, generator)
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def get_account_autoname(account_number, account_name, company):
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# first validate if company exists
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company = frappe.db.get_value("Company", company, ["abbr", "name"], as_dict=True)
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if not company:
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frappe.throw(_('Company {0} does not exist').format(company))
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parts = [account_name.strip(), company.abbr]
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if cstr(account_number).strip():
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parts.insert(0, cstr(account_number).strip())
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return ' - '.join(parts)
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def validate_account_number(name, account_number, company):
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if account_number:
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account_with_same_number = frappe.db.get_value("Account",
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{"account_number": account_number, "company": company, "name": ["!=", name]})
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if account_with_same_number:
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frappe.throw(_("Account Number {0} already used in account {1}")
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.format(account_number, account_with_same_number))
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@frappe.whitelist()
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def update_account_number(name, account_number):
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account = frappe.db.get_value("Account", name, ["account_name", "company"], as_dict=True)
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validate_account_number(name, account_number, account.company)
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frappe.db.set_value("Account", name, "account_number", account_number)
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account_name = account.account_name
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if account_name[0].isdigit():
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separator = " - " if " - " in account_name else " "
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account_name = account_name.split(separator, 1)[1]
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frappe.db.set_value("Account", name, "account_name", account_name)
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new_name = get_account_autoname(account_number, account_name, account.company)
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if name != new_name:
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frappe.rename_doc("Account", name, new_name)
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return new_name
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def get_name_with_number(new_account, account_number):
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if account_number and not new_account[0].isdigit():
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new_account = account_number + " - " + new_account
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return new_account
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@ -24,6 +24,8 @@ frappe.treeview_settings["Account"] = {
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fields: [
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{fieldtype:'Data', fieldname:'account_name', label:__('New Account Name'), reqd:true,
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description: __("Name of new Account. Note: Please don't create accounts for Customers and Suppliers")},
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{fieldtype:'Data', fieldname:'account_number', label:__('Account Number'),
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description: __("Number of new Account, it will be included in the account name as a prefix")},
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{fieldtype:'Check', fieldname:'is_group', label:__('Is Group'),
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description: __('Further accounts can be made under Groups, but entries can be made against non-Groups')},
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{fieldtype:'Select', fieldname:'root_type', label:__('Root Type'),
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@ -16,12 +16,12 @@ def create_charts(company, chart_template=None, existing_company=None):
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if root_account:
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root_type = child.get("root_type")
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if account_name not in ["account_type", "root_type", "is_group", "tax_rate"]:
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if account_name not in ["account_number", "account_type",
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"root_type", "is_group", "tax_rate"]:
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account_name_in_db = unidecode(account_name.strip().lower())
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if account_name_in_db in accounts:
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count = accounts.count(account_name_in_db)
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account_name = account_name + " " + cstr(count)
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account_number = cstr(child.get("account_number")).strip()
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account_name, account_name_in_db = add_suffix_if_duplicate(account_name,
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account_number, accounts)
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is_group = identify_is_group(child)
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report_type = "Balance Sheet" if root_type in ["Asset", "Liability", "Equity"] \
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@ -35,6 +35,7 @@ def create_charts(company, chart_template=None, existing_company=None):
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"is_group": is_group,
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"root_type": root_type,
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"report_type": report_type,
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"account_number": account_number,
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"account_type": child.get("account_type"),
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"account_currency": frappe.db.get_value("Company", company, "default_currency"),
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"tax_rate": child.get("tax_rate")
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@ -53,10 +54,23 @@ def create_charts(company, chart_template=None, existing_company=None):
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_import_accounts(chart, None, None, root_account=True)
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def add_suffix_if_duplicate(account_name, account_number, accounts):
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if account_number:
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account_name_in_db = unidecode(" - ".join([account_number,
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account_name.strip().lower()]))
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else:
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account_name_in_db = unidecode(account_name.strip().lower())
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if account_name_in_db in accounts:
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count = accounts.count(account_name_in_db)
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account_name = account_name + " " + cstr(count)
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return account_name, account_name_in_db
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def identify_is_group(child):
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if child.get("is_group"):
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is_group = child.get("is_group")
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elif len(set(child.keys()) - set(["account_type", "root_type", "is_group", "tax_rate"])):
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elif len(set(child.keys()) - set(["account_type", "root_type", "is_group", "tax_rate", "account_number"])):
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is_group = 1
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else:
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is_group = 0
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@ -71,6 +85,10 @@ def get_chart(chart_template, existing_company=None):
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elif chart_template == "Standard":
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from erpnext.accounts.doctype.account.chart_of_accounts.verified import standard_chart_of_accounts
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return standard_chart_of_accounts.get()
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elif chart_template == "Standard with Numbers":
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from erpnext.accounts.doctype.account.chart_of_accounts.verified \
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import standard_chart_of_accounts_with_account_number
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return standard_chart_of_accounts_with_account_number.get()
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else:
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folders = ("verified",)
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if frappe.local.flags.allow_unverified_charts:
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@ -86,7 +104,7 @@ def get_chart(chart_template, existing_company=None):
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return json.loads(chart).get("tree")
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@frappe.whitelist()
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def get_charts_for_country(country):
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def get_charts_for_country(country, with_standard=False):
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charts = []
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def _get_chart_name(content):
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@ -111,8 +129,8 @@ def get_charts_for_country(country):
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with open(os.path.join(path, fname), "r") as f:
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_get_chart_name(f.read())
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if len(charts) != 1:
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charts.append("Standard")
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if len(charts) != 1 or with_standard:
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charts += ["Standard", "Standard with Numbers"]
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return charts
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@ -121,7 +139,7 @@ def get_account_tree_from_existing_company(existing_company):
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all_accounts = frappe.get_all('Account',
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filters={'company': existing_company},
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fields = ["name", "account_name", "parent_account", "account_type",
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"is_group", "root_type", "tax_rate"],
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"is_group", "root_type", "tax_rate", "account_number"],
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order_by="lft, rgt")
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account_tree = {}
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@ -139,17 +157,16 @@ def build_account_tree(tree, parent, all_accounts):
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# if no children, but a group account
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if not children and parent.is_group:
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tree["is_group"] = 1
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tree["account_number"] = parent.account_number
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# build a subtree for each child
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for child in children:
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if child.account_type == "Stock" and not child.is_group:
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tree["is_group"] = 1
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continue
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# start new subtree
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tree[child.account_name] = {}
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# assign account_type and root_type
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if child.account_type:
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tree[child.account_name]["account_number"] = child.account_number
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if child.account_type:
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tree[child.account_name]["account_type"] = child.account_type
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if child.tax_rate:
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@ -1,209 +0,0 @@
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{
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"country_code": "ar",
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"name": "Argentina - Plan de Cuentas",
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"tree": {
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"Cuentas Patrimoniales": {
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"ACTIVO": {
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"Bienes Inmateriales": {
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"Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada": {},
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"Bienes Inmateriales / Concesiones y Franquicias": {},
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"Bienes Inmateriales / Marcas de F\u00e1brica": {},
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"Bienes Inmateriales / Patentes de Invenci\u00f3n": {}
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},
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"Bienes de Cambio": {
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"(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio": {},
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"Bienes de Cambio - Mercader\u00edas": {
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"Bienes de Cambio - Mercader\u00edas / Categoria de productos 01": {}
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},
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"Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito": {},
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"Materiales Varios ": {},
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"Materias primas": {},
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"Productos Elaborados": {},
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"Productos en Curso de Elaboraci\u00f3n": {}
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},
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"Bienes de Uso": {
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"Bienes de Uso / (-) Depreciaci\u00f3n Acumulada": {},
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"Bienes de Uso / Equipos": {},
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"Bienes de Uso / Inmuebles": {},
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"Bienes de Uso / Maquinaria": {},
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"Bienes de Uso / Rodados": {}
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},
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"Caja y Bancos": {
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"Caja y Bancos - Caja": {
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"Caja y bancos - Caja / efectivo ARS": {}
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},
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"Caja y Bancos - Cuentas Corrientes": {
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"Caja y Bancos.../ BCO. CTA CTE ARS": {}
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},
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"Caja y Bancos - Fondos fijos": {
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"Caja y ...- Fondos fijos / caja chica 01 ARS": {}
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},
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"Caja y Bancos - Moneda Extranjera": {
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"Caja y bancos - Caja / efectivo USD": {}
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},
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"Caja y bancos - Recaudaciones a Depositar ": {},
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"Caja y bancos - Valores a Depositar ": {}
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},
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"Inversiones": {
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"Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
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"Inversiones / Acciones Permanentes": {},
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"Inversiones / Acciones Transitorias": {},
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"Inversiones / T\u00edtulos P\u00fablicos": {}
|
||||
}
|
||||
},
|
||||
"Cr\u00e9ditos por Ventas": {
|
||||
"Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables": {},
|
||||
"Cr\u00e9ditos por Ventas / Deudores Morosos": {},
|
||||
"Cr\u00e9ditos por Ventas / Deudores Varios": {},
|
||||
"Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial": {},
|
||||
"Cr\u00e9ditos por Ventas / Deudores por Ventas": {}
|
||||
},
|
||||
"Otros Cr\u00e9ditos": {
|
||||
"Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar": {},
|
||||
"Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos": {},
|
||||
"Otros Cr\u00e9ditos / Accionistas": {},
|
||||
"Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado": {},
|
||||
"Otros Cr\u00e9ditos / Anticipo al Personal": {},
|
||||
"Otros Cr\u00e9ditos / Anticipo de Impuestos": {},
|
||||
"Otros Cr\u00e9ditos / Anticipos a Proveedores": {},
|
||||
"Otros Cr\u00e9ditos / Intereses Pagados por Adelantado": {},
|
||||
"Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados": {}
|
||||
},
|
||||
"PASIVO": {
|
||||
"Deudas Bancarias y Financieras": {
|
||||
"Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente": {},
|
||||
"Deudas Bancarias y Financieras / Debentures Emitidos": {},
|
||||
"Deudas Bancarias y Financieras / Intereses a Pagar": {},
|
||||
"Deudas Bancarias y Financieras / Obligaciones a Pagar": {},
|
||||
"Deudas Bancarias y Financieras / Prestamos": {}
|
||||
},
|
||||
"Deudas Comerciales": {
|
||||
"Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {},
|
||||
"Deudas Comerciales / Anticipos de Clientes": {},
|
||||
"Deudas Comerciales / Proveedores": {}
|
||||
},
|
||||
"Deudas Fiscales": {
|
||||
"Deudas Fiscales / IVA a Pagar": {},
|
||||
"Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar": {},
|
||||
"Deudas Fiscales / Impuesto a las Ganancias a Pagar": {},
|
||||
"Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar": {},
|
||||
"Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar": {},
|
||||
"Deudas Fiscales / Monotributo a Pagar": {}
|
||||
},
|
||||
"Deudas Sociales": {
|
||||
"Deudas Sociales / Cargas Sociales a Pagar": {},
|
||||
"Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario": {},
|
||||
"Deudas Sociales / Retenciones a Depositar": {},
|
||||
"Deudas Sociales / Sueldos a Pagar": {}
|
||||
},
|
||||
"Otras Deudas": {
|
||||
"Otras Deudas / Acreedores Varios": {},
|
||||
"Otras Deudas / Cobros por Adelantado": {},
|
||||
"Otras Deudas / Dividendos a Pagar": {},
|
||||
"Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar": {}
|
||||
},
|
||||
"Previsiones": {
|
||||
"Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
|
||||
"Previsiones / Previsi\u00f3n para Garant\u00edas por Service": {},
|
||||
"Previsiones / Previsi\u00f3n para juicios Pendientes": {}
|
||||
}
|
||||
},
|
||||
"PATRIMONIO NETO": {
|
||||
"Ajustes al Patrimonio": {
|
||||
"Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso": {}
|
||||
},
|
||||
"Aportes No Capitalizados": {
|
||||
"Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
|
||||
"Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
|
||||
},
|
||||
"Capital Social": {
|
||||
"Capital social / (-) Descuento de Emisi\u00f3n de Acciones": {},
|
||||
"Capital social / Acciones en Circulaci\u00f3n": {},
|
||||
"Capital social / Capital Suscripto": {},
|
||||
"Capital social / Dividendos a Distribuir en Acciones": {}
|
||||
},
|
||||
"Ganancias Reservadas": {
|
||||
"Reserva Estatutaria": {},
|
||||
"Reserva Facultativa": {},
|
||||
"Reserva Legal": {},
|
||||
"Reserva para Renovaci\u00f3n de Bienes de Uso": {}
|
||||
},
|
||||
"Resultados No Asignados": {
|
||||
"Ganancias y P\u00e9rdidas del Ejercicio": {},
|
||||
"Resultado del Ejercicio": {},
|
||||
"Resultados Acumulados": {},
|
||||
"Resultados Acumulados del Ejercicio Anterior": {}
|
||||
}
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"Cuentas de Movimiento": {
|
||||
"Compras": {
|
||||
"Compras - Categoria de productos 01": {}
|
||||
},
|
||||
"Costos de Producci\u00f3n": {},
|
||||
"Gastos de Administraci\u00f3n": {},
|
||||
"Gastos de Comercializaci\u00f3n": {},
|
||||
"root_type": ""
|
||||
},
|
||||
"Cuentas de Orden": {
|
||||
"CUENTAS DE ORDEN ACREEDORAS": {
|
||||
"Acreedor por Documentos Descontados": {},
|
||||
"Acreedor por Garant\u00edas Otorgadas": {},
|
||||
"Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {}
|
||||
},
|
||||
"CUENTAS DE ORDEN DEUDORAS": {
|
||||
"Dep\u00f3sito de Valores Recibos en Garant\u00eda": {},
|
||||
"Documentos Descontados": {},
|
||||
"Documentos Endosados": {},
|
||||
"Garantias Otorgadas": {},
|
||||
"Mercaderias Recibidas en Consignaci\u00f3n": {}
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"Cuentas de Resultado": {
|
||||
"RESULTADOS NEGATIVOS": {
|
||||
"Resultados Negativos Extraordinarios": {
|
||||
"Donaciones Cedidas, Otorgadas": {},
|
||||
"Gastos en Siniestros": {},
|
||||
"P\u00e9rdida Venta Bienes de Uso": {}
|
||||
},
|
||||
"Resultados Negativos Ordinarios": {
|
||||
"Costo de Mercader\u00edas Vendidas": {
|
||||
"Costo de Mercader\u00edas Vendidas - Categoria de productos 01": {}
|
||||
},
|
||||
"Gastos Bancarios": {},
|
||||
"Gastos de Publicidad y Propaganda": {},
|
||||
"Gastos en Amortizaci\u00f3n": {},
|
||||
"Gastos en Cargas Sociales": {},
|
||||
"Gastos en Depreciaci\u00f3n de Bienes de Uso": {},
|
||||
"Gastos en Impuestos": {},
|
||||
"Gastos en Servicios P\u00fablicos": {},
|
||||
"Gastos en Sueldos y Jormales": {}
|
||||
}
|
||||
},
|
||||
"RESULTADOS POSITIVOS": {
|
||||
"Resultados Positivos Extraordinarios": {
|
||||
"Donaciones obtenidas, ganandas, percibidas": {},
|
||||
"Ganancia Venta Inversiones Permanentes": {},
|
||||
"Ganancia Venta de Bienes de Uso": {},
|
||||
"Recupero de Deudores Incobrables": {},
|
||||
"Recupero de Rezagos": {}
|
||||
},
|
||||
"Resultados Positivos Ordinarios": {
|
||||
"Alquileres gananados, obtenidos, percibidos": {},
|
||||
"Comisiones gananados, obtenidos, percibidos": {},
|
||||
"Descuentos gananados, obtenidos, percibidos": {},
|
||||
"Ganancia Venta de Acciones": {},
|
||||
"Honorarios gananados, obtenidos, percibidos": {},
|
||||
"Intereses gananados, obtenidos, percibidos": {},
|
||||
"Renta de T\u00edtulos P\u00fablicos": {},
|
||||
"Resultados Positivos Ordinarios": {
|
||||
"Ventas - Categoria de productos 01": {}
|
||||
}
|
||||
}
|
||||
},
|
||||
"root_type": ""
|
||||
}
|
||||
}
|
||||
}
|
||||
@ -1,172 +0,0 @@
|
||||
{
|
||||
"country_code": "ca",
|
||||
"name": "Canada - Chart of Accounts for english-speaking provinces",
|
||||
"tree": {
|
||||
"ASSETS": {
|
||||
"CURRENT ASSETS": {
|
||||
"ACCOUNTS RECEIVABLES": {
|
||||
"ALLOWANCE FOR DOUBTFUL ACCOUNTS": {},
|
||||
"Customers Account": {
|
||||
"account_type": "Receivable"
|
||||
}
|
||||
},
|
||||
"CASH": {},
|
||||
"CERTIFICATES OF DEPOSITS": {},
|
||||
"INVESTMENTS HELD FOR TRADING": {},
|
||||
"PREPAID EXPENSES": {},
|
||||
"STOCKS": {
|
||||
"Stock Delivered But Not Billed": {},
|
||||
"Stock In Hand": {}
|
||||
},
|
||||
"TAXES RECEIVABLES": {
|
||||
"GST receivable": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"HST receivable": {
|
||||
"HST receivable - 13%": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"HST receivable - 14%": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"HST receivable - 15%": {
|
||||
"account_type": "Receivable"
|
||||
}
|
||||
},
|
||||
"PST/QST receivable": {
|
||||
"account_type": "Receivable"
|
||||
}
|
||||
},
|
||||
"TREASURY OR TREASURY EQUIVALENTS": {}
|
||||
},
|
||||
"NON-CURRENT ASSETS": {
|
||||
"INTANGIBLE ASSETS": {
|
||||
"PATENTS, TRADEMARKS AND COPYRIGHTS": {}
|
||||
},
|
||||
"INVESTMENTS AVAILABLE FOR SALE": {},
|
||||
"TANGIBLE ASSETS": {
|
||||
"ACCUMULATED DEPRECIATIONS": {}
|
||||
}
|
||||
},
|
||||
"root_type": "Asset"
|
||||
},
|
||||
"EQUITY": {
|
||||
"CONTRIBUTED SURPLUS": {},
|
||||
"DIVIDENDS": {},
|
||||
"PREMIUMS": {},
|
||||
"RETAINED EARNINGS": {},
|
||||
"SHARE CAPITAL": {},
|
||||
"TRANSLATION ADJUSTMENTS": {},
|
||||
"root_type": "Equity"
|
||||
},
|
||||
"EXPENSES": {
|
||||
"NON-OPERATING EXPENSES": {
|
||||
"INTERESTS EXPENSES": {},
|
||||
"OTHER NON-OPERATING EXPENSES": {}
|
||||
},
|
||||
"OPERATING EXPENSES": {
|
||||
"COST OF GOODS SOLD": {
|
||||
"Inside Purchases": {},
|
||||
"International Purchases": {},
|
||||
"Purchases in harmonized provinces": {},
|
||||
"Purchases in non-harmonized provinces": {}
|
||||
},
|
||||
"GENERAL EXPENSES": {},
|
||||
"LABOUR EXPENSES": {
|
||||
"Annuities": {},
|
||||
"Employment Insurance": {},
|
||||
"Federal Income Tax": {},
|
||||
"Health Services Fund": {},
|
||||
"Holidays": {},
|
||||
"Labour Health and Safety": {},
|
||||
"Labour Standards": {},
|
||||
"Parental Insurance": {},
|
||||
"Provincial Income Tax": {},
|
||||
"Salaries, wages and commissions": {}
|
||||
},
|
||||
"OTHER OPERATING EXPENSES": {},
|
||||
"RESEARCH AND DEVELOPMENT EXPENSES": {},
|
||||
"SALES EXPENSES": {}
|
||||
},
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"INCOMES": {
|
||||
"NON-OPERATING INCOMES": {
|
||||
"INTERESTS": {},
|
||||
"OTHER NON-OPERATING INCOMES": {}
|
||||
},
|
||||
"OPERATING INCOMES": {
|
||||
"Harmonized Provinces Sales": {},
|
||||
"Inside Sales": {},
|
||||
"International Sales": {},
|
||||
"Non-Harmonized Provinces Sales": {},
|
||||
"OTHER OPERATING INCOMES": {}
|
||||
},
|
||||
"root_type": "Income"
|
||||
},
|
||||
"LIABILITIES": {
|
||||
"CURRENT LIABILITIES": {
|
||||
"ACCOUNTS PAYABLES": {
|
||||
"Suppliers Account": {
|
||||
"account_type": "Payable"
|
||||
}
|
||||
},
|
||||
"CURRENT FINANCIAL DEBTS": {},
|
||||
"LABOUR TAXES TO PAY": {
|
||||
"CANADIAN REVENU AGENCY": {
|
||||
"EMPLOYMENT INSURANCE TO PAY": {
|
||||
"EI - Employees Contribution": {},
|
||||
"EI - Employer Contribution": {}
|
||||
},
|
||||
"Federal Income Tax": {}
|
||||
},
|
||||
"PROVINCIAL REVENU AGENCY": {
|
||||
"ANNUITIES TO PAY": {
|
||||
"Annuities - Employees Contribution": {},
|
||||
"Annuities - Employer Contribution": {}
|
||||
},
|
||||
"Health Services Fund to pay": {},
|
||||
"Labour Health and Safety to pay": {},
|
||||
"Labour Standards to pay": {},
|
||||
"PARENTAL INSURANCE PLAN TO PAY": {
|
||||
"PAP - Employee Contribution": {},
|
||||
"PAP - Employer Contribution": {}
|
||||
},
|
||||
"Provincial Income Tax": {}
|
||||
}
|
||||
},
|
||||
"LIABILITIES ASSETS HELD FOR TRANSFER": {
|
||||
"Stock Received But Not Billed": {}
|
||||
},
|
||||
"OTHER ACCOUNTS PAYABLES": {},
|
||||
"STOCK LIABILITIES": {},
|
||||
"TAXES PAYABLES": {
|
||||
"GST to pay": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"HST to pay": {
|
||||
"HST to pay - 13%": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"HST to pay - 14%": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"HST to pay - 15%": {
|
||||
"account_type": "Payable"
|
||||
}
|
||||
},
|
||||
"PST/QST to pay": {
|
||||
"account_type": "Payable"
|
||||
}
|
||||
}
|
||||
},
|
||||
"NON-CURRENT LIABILITIES": {
|
||||
"DEFERRED TAXES": {},
|
||||
"NON-CURRENT FINANCIAL DEBTS": {},
|
||||
"OTHER NON-CURRENT LIABILITIES": {},
|
||||
"PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES": {}
|
||||
},
|
||||
"root_type": "Liability"
|
||||
}
|
||||
}
|
||||
}
|
||||
@ -1,355 +0,0 @@
|
||||
{
|
||||
"country_code": "hu",
|
||||
"name": "Hungary - Magyar f\u0151k\u00f6nyvi kivonat",
|
||||
"tree": {
|
||||
"Eredm\u00e9ny sz\u00e1ml\u00e1k": {
|
||||
"AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE, BEV\u00c9TELEK": {
|
||||
"BELF\u00d6LDI \u00c9RK\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
|
||||
"Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
|
||||
},
|
||||
"BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
|
||||
"Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
|
||||
},
|
||||
"EGY\u00c9B BEV\u00c9TELEK": {
|
||||
"Az \u00fczleti \u00e9vhez kapcs. egy\u00e9b bev\u00e9telek": {},
|
||||
"Biztos\u00edt\u00f3 \u00e1ltal visszaig. k\u00e1rt\u00e9r\u00edt\u00e9s \u00f6.": {},
|
||||
"C\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa": {},
|
||||
"K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": {},
|
||||
"Ut\u00f3lag kapott p\u00fc. rendezett engedm\u00e9ny": {},
|
||||
"Visszafiz. k\u00f6t. n\u00e9lk\u00fcl kapott t\u00e1mogat\u00e1s": {},
|
||||
"\u00c9rt,\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek elism.m\u00e9rt\u00e9ke": {},
|
||||
"\u00c9rt.immat. javak, t\u00e1rgyi eszk.bev\u00e9tele": {},
|
||||
"\u00c9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa, tervenf.\u00e9cs.": {}
|
||||
},
|
||||
"EXPORT \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
|
||||
"Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev. EU tagorsz\u00e1gba": {},
|
||||
"Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev.nem EU tagorsz.": {}
|
||||
},
|
||||
"P\u00c9NZ\u00dcGYI M\u00dcVELETEK BEV\u00c9TELEI": {
|
||||
"Befekt. p\u00fci.eszk. kamatai, \u00e1rf.nyeres.": {},
|
||||
"Egy\u00e9b kapott kamatok,kamatjell.bev\u00e9telek": {},
|
||||
"Egy\u00e9b p\u00e9nz\u00fcgyi m\u00fbveletek bev\u00e9telei": {},
|
||||
"Egy\u00e9b \u00e1rfolyamnyeres\u00e9gek, opci\u00f3s bev.": {},
|
||||
"Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rfolyamnyeres\u00e9ge": {},
|
||||
"Kapott (j\u00e1r\u00f3) osztal\u00e9k, r\u00e9szesed\u00e9s": {},
|
||||
"R\u00e9szesed\u00e9sek \u00e9rt. \u00e1rfolyamnyeres\u00e9ge": {},
|
||||
"V\u00e1s. k\u00f6vetel\u00e9sekkel kapcs. bev\u00e9telek": {},
|
||||
"\u00c1tv\u00e1lt\u00e1si, \u00e1t\u00e9rt\u00e9kel\u00e9skori \u00e1rf.nyeres\u00e9g": {}
|
||||
},
|
||||
"RENDKIV\u00dcLI BEV\u00c9TELEK": {
|
||||
"Rendk\u00edv\u00fcli bev\u00e9telek": {}
|
||||
}
|
||||
},
|
||||
"AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00d6NK\u00d6LTS. \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": {
|
||||
"ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
|
||||
"Anyagk\u00f6lts\u00e9g": {},
|
||||
"Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {},
|
||||
"Eladott (k\u00f6zvet\u00edtett) szolg. \u00e9rt\u00e9ke": {},
|
||||
"Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {},
|
||||
"Ig\u00e9nybevett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
|
||||
},
|
||||
"EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": {
|
||||
"Ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
|
||||
"Az \u00fczleti \u00e9vhez kapcs. r\u00e1ford\u00edt\u00e1sok": {},
|
||||
"C\u00e9ltartal\u00e9k k\u00e9pz\u00e9se": {},
|
||||
"Elsz\u00e1molt \u00e9rt\u00e9kveszt\u00e9s, tervenf. \u00e9rt\u00e9kcs": {},
|
||||
"K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": {},
|
||||
"Ut\u00f3lag adott p\u00fc. rendezett engedm\u00e9ny": {},
|
||||
"\u00c9rt.\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek k\u00f6nyvsz. \u00e9rt.": {},
|
||||
"\u00c9rt\u00e9kes\u00edtett eszk.imm.javak nytsz \u00e9rt\u00e9ke": {}
|
||||
},
|
||||
"NYERES\u00c9GET TERHEL\u00d6 AD\u00d3K": {
|
||||
"Egyszer\u00fcs\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {},
|
||||
"T\u00e1rsas v\u00e1llalkoz\u00e1s k\u00fcl\u00f6nad\u00f3ja": {},
|
||||
"T\u00e1rsas\u00e1gi ad\u00f3": {}
|
||||
},
|
||||
"P\u00c9NZ\u00dcGYI M\u00dcVELETEK R\u00c1FORD\u00cdT\u00c1SAI": {
|
||||
"Befektetett p\u00fci. eszk. \u00e1rf.vesztes\u00e9ge": {},
|
||||
"Egy\u00e9b p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {},
|
||||
"Egy\u00e9b \u00e1rfolyamvesztes\u00e9gek, opci\u00f3s d\u00edjak": {},
|
||||
"Fizetend\u00f5 kamatok, kamatjell. r\u00e1ford.": {},
|
||||
"Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rf.vesztes\u00e9ge": {},
|
||||
"R\u00e9szesed\u00e9sek,\u00e9.pap\u00edrok,bankb. \u00e9rt\u00e9kveszt": {},
|
||||
"V\u00e1s\u00e1rolt k\u00f6v. kapcs. r\u00e1ford\u00edt\u00e1sok": {},
|
||||
"\u00c1tv\u00e1lt\u00e1si, \u00e9rt\u00e9kel\u00e9si \u00e1rfolyamvesztes\u00e9g": {}
|
||||
},
|
||||
"RENDKIV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": {
|
||||
"Egy\u00e9b vagyoncs\u00f6kk. rendk\u00edv\u00fcli r\u00e1ford\u00edt\u00e1s": {},
|
||||
"Saj\u00e1t \u00fczletr\u00e9sz nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9ke": {},
|
||||
"Tartoz\u00e1s\u00e1tv. szerz. szerinti \u00f6sszege": {},
|
||||
"T\u00e1rsas\u00e1gban bevitt eszk. nytsz. \u00e9rt\u00e9ke": {}
|
||||
},
|
||||
"SZEM\u00c9LYI JELLEG\u00fb R\u00c1FORD\u00cdT\u00c1SOK": {
|
||||
"B\u00e9rj\u00e1rul\u00e9kok": {},
|
||||
"B\u00e9rk\u00f6lts\u00e9g": {},
|
||||
"Szem\u00e9lyi jelleg\u00fc egy\u00e9b kifizet\u00e9sek": {}
|
||||
},
|
||||
"\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {}
|
||||
},
|
||||
"K\u00d6LTS\u00c9GNEMEK": {
|
||||
"AKT\u00cdV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": {
|
||||
"Saj\u00e1t el\u00f5\u00e1ll\u00edt\u00e1si eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt.": {},
|
||||
"Saj\u00e1t term. k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa": {}
|
||||
},
|
||||
"ANYAGK\u00d6LTS\u00c9G": {
|
||||
"Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {},
|
||||
"Egy \u00e9ven bel\u00fcl elhaszn. anyagi eszk\u00f6z\u00f6k": {},
|
||||
"Egy\u00e9b anyagk\u00f6lts\u00e9g": {},
|
||||
"V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei": {}
|
||||
},
|
||||
"B\u00c9RJ\u00c1RUL\u00c9KOK": {
|
||||
"Egyszer\u00fbs\u00edtett fogl. k\u00f6zteher": {},
|
||||
"Egyszer\u00fbs\u00edtett k\u00f6ztehervisel\u00e9si hj\u00e1r": {},
|
||||
"Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {},
|
||||
"K\u00f6zteherjegy": {},
|
||||
"Munkaad\u00f3i j\u00e1rul\u00e9k": {},
|
||||
"Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s": {},
|
||||
"Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {},
|
||||
"T\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k": {}
|
||||
},
|
||||
"B\u00c9RK\u00d6LTS\u00c9G": {
|
||||
"Egyszer\u00fbs\u00edtett fogl. b\u00e9rk\u00f6lts\u00e9ge": {},
|
||||
"Megb\u00edz\u00e1si d\u00edjak b\u00e9rk\u00f6lts\u00e9g terh\u00e9re": {},
|
||||
"Munkav\u00e1llal\u00f3k munkab\u00e9r k\u00f6lts\u00e9ge": {},
|
||||
"Tagok szem\u00e9lyes k\u00f6zr. ellen\u00e9rt\u00e9ke": {}
|
||||
},
|
||||
"EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
|
||||
"Biztos\u00edt\u00e1si d\u00edjak": {},
|
||||
"Hat\u00f3s\u00e1gi igazgat\u00e1si d\u00edjak (illet\u00e9kek)": {},
|
||||
"P\u00e9nz\u00fcgyi szolg-i d\u00edjak, bankk\u00f6lts\u00e9gek": {}
|
||||
},
|
||||
"IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
|
||||
"B\u00e9rleti d\u00edjak": {},
|
||||
"Egy\u00e9b ig\u00e9nybevett szolg\u00e1ltat\u00e1sok ktg-ei": {},
|
||||
"Hirdet\u00e9s, rekl\u00e1m-propaganda k\u00f6lts\u00e9g": {},
|
||||
"Jav\u00edt\u00e1si, karbantart\u00e1si k\u00f6lts\u00e9gek": {},
|
||||
"Oktat\u00e1si, tov\u00e1bbk\u00e9pz\u00e9si k\u00f6lts\u00e9gek": {},
|
||||
"Postai, t\u00e1vk\u00f6zl\u00e9si k\u00f6lts\u00e9gek": {},
|
||||
"Szakk\u00f6nyv, foly\u00f3irat, napilap beszerz\u00e9s": {},
|
||||
"Sz\u00e1ll\u00edt\u00e1si, rakod\u00e1si k\u00f6lts\u00e9g": {},
|
||||
"Utaz\u00e1si- \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek": {}
|
||||
},
|
||||
"K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": {
|
||||
"Anyagk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {},
|
||||
"B\u00e9rj\u00e1rul\u00e9kok \u00e1tvezet\u00e9si szla": {},
|
||||
"B\u00e9rk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {},
|
||||
"Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e1tvezet\u00e9si szla": {},
|
||||
"Ig\u00e9nybevett szolg. \u00e1tvezet\u00e9si szla": {},
|
||||
"Szem\u00e9lyi jell. kif. \u00e1tvezet\u00e9si szla": {},
|
||||
"\u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00e1tvez. szla": {}
|
||||
},
|
||||
"SZEM\u00c9LYI JELLEG\u00fb EGY\u00c9B KIFIZET\u00c9SEK": {
|
||||
"Egy\u00e9b szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {},
|
||||
"Foglalkoztat\u00f3t terhel\u00f5 t\u00e1pp\u00e9nz hj\u00e1rul\u00e1s": {},
|
||||
"J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {},
|
||||
"Kifizet\u00f5t terhel\u00f5 szem\u00e9lyi j\u00f6vedelemad\u00f3": {},
|
||||
"Mag\u00e1nnyugd\u00edjp\u00e9nzt\u00e1ri tagd\u00edjak, hozz\u00e1j\u00e1r.": {},
|
||||
"Szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {},
|
||||
"Term\u00e9szetbeni juttat\u00e1sok": {}
|
||||
},
|
||||
"\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
|
||||
"Terv szerinti egy\u00f6sszeg\u00fb (kis\u00e9rt\u00e9k\u00fbek)": {},
|
||||
"Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9s line\u00e1ris": {}
|
||||
}
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"M\u00e9rleg sz\u00e1ml\u00e1k": {
|
||||
"BEFEKTETETT ESZK\u00d6Z\u00d6K": {
|
||||
"BEFEKTETETT P\u00fc.I ESZK\u00d6Z\u00d6K R\u00c9SZESED\u00c9SEK": {
|
||||
"Egy\u00e9b tart\u00f3s r\u00e9szesed\u00e9s": {},
|
||||
"R\u00e9szesed\u00e9sek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
|
||||
"R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {},
|
||||
"Tart\u00f3s r\u00e9szesed\u00e9s kapcs. v\u00e1llalkoz\u00e1sban": {}
|
||||
},
|
||||
"BERUH\u00c1Z\u00c1SOK, FEL\u00faJ\u00cdT\u00c1SOK": {
|
||||
"Befejezetlen beruh\u00e1z\u00e1sok": {},
|
||||
"Beruh\u00e1z\u00e1sok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kk.": {},
|
||||
"Fel\u00faj\u00edt\u00e1sok": {}
|
||||
},
|
||||
"EGY\u00c9B BERENDEZ\u00c9SEK, FELSZ., J\u00c1RM\u00dcVEK": {
|
||||
"Egy\u00e9b g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb\u00edt\u00e9s": {},
|
||||
"Egy\u00e9b j\u00e1rm\u00fbvek": {},
|
||||
"Irodai, igazgat\u00e1si berendez\u00e9sek": {},
|
||||
"\u00dczemi berendez\u00e9sek, g\u00e9pek,felszerel\u00e9sek": {},
|
||||
"\u00dczemk\u00f6r\u00f6n kiv\u00fcli berendez\u00e9sek, felsz.": {}
|
||||
},
|
||||
"HITELVISZONYT MEGTESTES\u00cdT\u00d6 \u00c9RT\u00c9KPAP\u00cdROK": {
|
||||
"Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {},
|
||||
"Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {},
|
||||
"Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {},
|
||||
"\u00c1llamk\u00f6tv\u00e9nyek": {},
|
||||
"\u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {}
|
||||
},
|
||||
"IMMATERI\u00c1LIS JAVAK": {
|
||||
"Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {},
|
||||
"Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
|
||||
"K\u00eds\u00e9rleti fejleszt\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {},
|
||||
"Szellemi term\u00e9kek": {},
|
||||
"Vagyoni \u00e9rt\u00e9k\u00fb jogok": {},
|
||||
"\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {}
|
||||
},
|
||||
"INGATLANOK, KAPCS. VAGYONI \u00c9RT. JOGOK": {
|
||||
"Egy\u00e9b \u00e9p\u00edtm\u00e9nyek": {},
|
||||
"F\u00f6ldter\u00fclet": {},
|
||||
"Ingatlanhoz kapcs. vagyoni \u00e9rt. jogok": {},
|
||||
"Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
|
||||
"Telek, telkes\u00edt\u00e9s": {},
|
||||
"\u00c9p\u00fcletek,\u00e9p\u00fcletr\u00e9szek,tulajdoni h\u00e1nyadok": {},
|
||||
"\u00dczemk\u00f6r\u00f6n kiv\u00fcli ingatlanok, \u00e9p\u00fcletek": {}
|
||||
},
|
||||
"M\u00dcSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dcVEK": {
|
||||
"M\u00fcszaki g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb.": {},
|
||||
"Termel\u00e9sben r\u00e9sztvev\u00f5 j\u00e1rm\u00fbvek": {},
|
||||
"Termel\u00f5 g\u00e9pek, berendez\u00e9sek, gy\u00e1rt\u00f3eszk.": {}
|
||||
},
|
||||
"TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K": {
|
||||
"Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {},
|
||||
"Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {},
|
||||
"P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {},
|
||||
"Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9sz. v\u00e1ll.-ban": {},
|
||||
"Tart\u00f3s bankbet\u00e9tek kapcs. v\u00e1ll.-ban": {},
|
||||
"Tart\u00f3san adott k\u00f6lcs\u00f6n egy\u00e9b r\u00e9sz.v\u00e1ll.": {},
|
||||
"Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcs. v\u00e1ll.": {},
|
||||
"Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k \u00e9rt\u00e9kveszt\u00e9se": {}
|
||||
},
|
||||
"TENY\u00c9SZ\u00c1LLATOK": {
|
||||
"Teny\u00e9sz\u00e1llatok": {}
|
||||
}
|
||||
},
|
||||
"FORR\u00c1SOK (PASSZ\u00cdV\u00c1K)": {
|
||||
"C\u00c9LTARTAL\u00c9KOK": {
|
||||
"C\u00e9ltartal\u00e9k v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gre": {}
|
||||
},
|
||||
"EGY\u00c9B R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": {
|
||||
"El\u00f5zetesen felsz\u00e1m\u00edtott \u00e1lt.forgalmi ad\u00f3": {},
|
||||
"Fizetend\u00f5 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {},
|
||||
"K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6t.teljes\u00edt\u00e9se": {},
|
||||
"K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek": {},
|
||||
"Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa": {},
|
||||
"T\u00e1rsas\u00e1gi ad\u00f3 \u00e9s osztal\u00e9kad\u00f3 elsz\u00e1mol\u00e1s": {},
|
||||
"V\u00e1m- \u00e9s P\u00e9nz\u00fcgy\u00f5rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla": {},
|
||||
"\u00c1fa p\u00e9nz\u00fcgyi elsz\u00e1mol\u00e1si sz\u00e1mla": {},
|
||||
"\u00d6nkorm\u00e1nyzati ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla": {}
|
||||
},
|
||||
"HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
|
||||
"Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek": {},
|
||||
"Egy\u00e9b hossz\u00fa lej. k\u00f6telezetts\u00e9gek": {},
|
||||
"Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek": {},
|
||||
"Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {},
|
||||
"P\u00e9nz\u00fcgyi l\u00edzinggel kapcsolatos k\u00f6telez.": {},
|
||||
"Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l": {},
|
||||
"Tart\u00f3s k\u00f6t. egy\u00e9b r\u00e9sz. v\u00e1ll. szemben": {},
|
||||
"Tart\u00f3s k\u00f6t. kapcs. v\u00e1llalkoz\u00e1ssal sz.": {},
|
||||
"\u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek": {}
|
||||
},
|
||||
"H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": {
|
||||
"H\u00e1trasorolt k\u00f6telezetts\u00e9g": {}
|
||||
},
|
||||
"PASSZ\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": {
|
||||
"Bev\u00e9telek passz\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {},
|
||||
"Halasztott bev\u00e9telek": {},
|
||||
"K\u00f6lts\u00e9gek,r\u00e1ford. passz\u00edv id\u00f5beli elhat.": {}
|
||||
},
|
||||
"R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": {
|
||||
"R\u00f6vid lej\u00e1rat\u00fa hitelek": {},
|
||||
"R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {},
|
||||
"Sz\u00e1ll\u00edt\u00f3k": {
|
||||
"Belf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"K\u00fclf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": {
|
||||
"account_type": "Payable"
|
||||
}
|
||||
},
|
||||
"Vev\u00f5kt\u00f5l kapott el\u00f5legek": {}
|
||||
},
|
||||
"SAJ\u00c1T T\u00d6KE": {
|
||||
"Eredm\u00e9nytartal\u00e9k": {},
|
||||
"Jegyzett t\u00f5ke": {},
|
||||
"Lek\u00f6t\u00f6tt tartal\u00e9k": {},
|
||||
"M\u00e9rleg szerinti eredm\u00e9ny": {},
|
||||
"T\u00f5ketartal\u00e9k": {},
|
||||
"\u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {}
|
||||
},
|
||||
"\u00c9VI M\u00c9RLEG SZ\u00c1ML\u00c1K": {
|
||||
"Nyit\u00f3m\u00e9rleg sz\u00e1mla": {}
|
||||
}
|
||||
},
|
||||
"K\u00c9SZLETEK": {
|
||||
"ANYAGOK": {
|
||||
"Seg\u00e9danyagok": {}
|
||||
},
|
||||
"BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZTERM\u00c9KEK": {
|
||||
"Befejezetlen termel\u00e9s": {}
|
||||
},
|
||||
"BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": {
|
||||
"Bet\u00e9td\u00edjas g\u00f6ngy\u00f6legek": {}
|
||||
},
|
||||
"K\u00c9SZTERM\u00c9KEK": {
|
||||
"K\u00e9szterm\u00e9kek": {}
|
||||
},
|
||||
"K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK": {
|
||||
"K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {}
|
||||
},
|
||||
"\u00c1RUK": {
|
||||
"\u00c1ruk beszerz\u00e9si \u00e1ron": {}
|
||||
}
|
||||
},
|
||||
"K\u00d6VETEL\u00c9SEK,P\u00c9NZ\u00dcGYI ESZK,AKT\u00cdV ID\u00d6B.ELH": {
|
||||
"ADOTT EL\u00d6LEGEK": {
|
||||
"Adott el\u00f5legek": {}
|
||||
},
|
||||
"AKT\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": {
|
||||
"Akt\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {}
|
||||
},
|
||||
"EGY\u00c9B K\u00d6VETEL\u00c9SEK": {
|
||||
"K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek": {},
|
||||
"Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9s": {}
|
||||
},
|
||||
"K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL.- SZOLG\u00c1LTAT\u00c1SB\u00d3L": {
|
||||
"Belf\u00f6ldi k\u00f6vetel\u00e9sek": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek": {
|
||||
"account_type": "Receivable"
|
||||
}
|
||||
},
|
||||
"P\u00c9NZESZK\u00d6Z\u00d6K": {
|
||||
"Deviza bet\u00e9tsz\u00e1mla": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla": {
|
||||
"Banksz\u00e1mla": {
|
||||
"account_type": "Bank"
|
||||
}
|
||||
},
|
||||
"P\u00e9nzhelyettes\u00edt\u00f5 eszk. (utalv\u00e1ny, jegy)": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"P\u00e9nzt\u00e1rak": {
|
||||
"P\u00e9nzt\u00e1r": {
|
||||
"account_type": "Cash"
|
||||
}
|
||||
},
|
||||
"Valuta p\u00e9nzt\u00e1r": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"\u00c1tvezet\u00e9si sz\u00e1mla": {
|
||||
"account_type": "Bank"
|
||||
}
|
||||
},
|
||||
"\u00c9RT\u00c9KPAP\u00cdROK": {
|
||||
"Egy\u00e9b r\u00e9szesed\u00e9s": {},
|
||||
"Forgat\u00e1si c\u00e9l\u00fa hitelv. m. \u00e9rt\u00e9kpap\u00edrok": {},
|
||||
"R\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {},
|
||||
"Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": {}
|
||||
}
|
||||
},
|
||||
"root_type": ""
|
||||
}
|
||||
}
|
||||
}
|
||||
@ -1,716 +0,0 @@
|
||||
{
|
||||
"country_code": "nl",
|
||||
"name": "Nederlands - Grootboekschema",
|
||||
"tree": {
|
||||
"FABRIKAGEREKENINGEN": {
|
||||
"root_type": ""
|
||||
},
|
||||
"FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
|
||||
"KORTLOPENDE SCHULDEN": {
|
||||
"Accountantskosten": {},
|
||||
"Af te dragen Btw-verlegd": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Afdracht loonheffing": {},
|
||||
"Btw af te dragen hoog": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw af te dragen laag": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw af te dragen overig": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw oude jaren": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw te vorderen hoog": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw te vorderen laag": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw te vorderen overig": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Btw-afdracht": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Crediteuren": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"Dividend": {},
|
||||
"Dividendbelasting": {},
|
||||
"Energiekosten": {},
|
||||
"Investeringsaftrek": {},
|
||||
"Loonheffing": {},
|
||||
"Overige te betalen posten": {},
|
||||
"Pensioenpremies": {},
|
||||
"Premie WIR": {},
|
||||
"Rekening-courant inkoopvereniging": {},
|
||||
"Rente": {},
|
||||
"Sociale lasten": {},
|
||||
"Tanti\u00e8mes": {},
|
||||
"Te vorderen Btw-verlegd": {
|
||||
"account_type": "Tax"
|
||||
},
|
||||
"Telefoon/telefax": {},
|
||||
"Termijnen onderh. werk": {},
|
||||
"Vakantiedagen": {},
|
||||
"Vakantiegeld": {},
|
||||
"Vakantiezegels": {},
|
||||
"Vennootschapsbelasting": {},
|
||||
"Vooruit ontvangen bedr.": {}
|
||||
},
|
||||
"LIQUIDE MIDDELEN": {
|
||||
"ABN-AMRO bank": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"BIZNER bank": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Bankbetaalkaarten": {},
|
||||
"Effecten": {},
|
||||
"Girobetaalkaarten": {},
|
||||
"Kas": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Kas valuta": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Kleine kas": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Kruisposten": {},
|
||||
"Postbank": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"RABO bank": {
|
||||
"account_type": "Cash"
|
||||
}
|
||||
},
|
||||
"VORDERINGEN": {
|
||||
"Debiteuren": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"Dubieuze debiteuren": {},
|
||||
"Overige vorderingen": {},
|
||||
"Rekening-courant directie": {},
|
||||
"Te ontvangen ziekengeld": {},
|
||||
"Voorschotten personeel": {},
|
||||
"Vooruitbetaalde kosten": {},
|
||||
"Voorziening dubieuze debiteuren": {}
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"INDIRECTE KOSTEN": {
|
||||
"root_type": ""
|
||||
},
|
||||
"KOSTENREKENINGEN": {
|
||||
"AFSCHRIJVINGEN": {
|
||||
"Aanhangwagens": {},
|
||||
"Aankoopkosten": {},
|
||||
"Aanloopkosten": {},
|
||||
"Auteursrechten": {},
|
||||
"Bedrijfsgebouwen": {},
|
||||
"Bedrijfsinventaris": {},
|
||||
"Drankvergunningen": {},
|
||||
"Fabrieksinventaris": {},
|
||||
"Gebouwen": {},
|
||||
"Gereedschappen": {},
|
||||
"Goodwill": {},
|
||||
"Grondverbetering": {},
|
||||
"Heftrucks": {},
|
||||
"Kantine-inventaris": {},
|
||||
"Kantoorinventaris": {},
|
||||
"Kantoormachines": {},
|
||||
"Licenties": {},
|
||||
"Machines": {},
|
||||
"Magazijninventaris": {},
|
||||
"Octrooien": {},
|
||||
"Ontwikkelingskosten": {},
|
||||
"Pachtersinvestering": {},
|
||||
"Parkeerplaats": {},
|
||||
"Personenauto's": {},
|
||||
"Rijwielen en bromfietsen": {},
|
||||
"Tonnagevergunningen": {},
|
||||
"Verbouwingen": {},
|
||||
"Vergunningen": {},
|
||||
"Voorraadverschillen": {},
|
||||
"Vrachtauto's": {},
|
||||
"Winkels": {},
|
||||
"Woon-winkelhuis": {}
|
||||
},
|
||||
"ALGEMENE KOSTEN": {
|
||||
"Accountantskosten": {},
|
||||
"Advieskosten": {},
|
||||
"Assuranties": {},
|
||||
"Bankkosten": {},
|
||||
"Juridische kosten": {},
|
||||
"Overige algemene kosten": {},
|
||||
"Toev. Ass. eigen risico": {}
|
||||
},
|
||||
"BEDRIJFSKOSTEN": {
|
||||
"Assuranties": {},
|
||||
"Energie (krachtstroom)": {},
|
||||
"Gereedschappen": {},
|
||||
"Hulpmaterialen": {},
|
||||
"Huur inventaris": {},
|
||||
"Huur machines": {},
|
||||
"Leasing invent.operational": {},
|
||||
"Leasing mach. operational": {},
|
||||
"Onderhoud inventaris": {},
|
||||
"Onderhoud machines": {},
|
||||
"Ophalen/vervoer afval": {},
|
||||
"Overige bedrijfskosten": {}
|
||||
},
|
||||
"FINANCIERINGSKOSTEN": {
|
||||
"Overige rentebaten": {},
|
||||
"Overige rentelasten": {},
|
||||
"Rente bankkrediet": {},
|
||||
"Rente huurkoopcontracten": {},
|
||||
"Rente hypotheek": {},
|
||||
"Rente leasecontracten": {},
|
||||
"Rente lening o/g": {},
|
||||
"Rente lening u/g": {}
|
||||
},
|
||||
"HUISVESTINGSKOSTEN": {
|
||||
"Assurantie onroerend goed": {},
|
||||
"Belastingen onr. Goed": {},
|
||||
"Energiekosten": {},
|
||||
"Groot onderhoud onr. Goed": {},
|
||||
"Huur": {},
|
||||
"Huurwaarde woongedeelte": {},
|
||||
"Onderhoud onroerend goed": {},
|
||||
"Ontvangen huren": {},
|
||||
"Overige huisvestingskosten": {},
|
||||
"Pacht": {},
|
||||
"Schoonmaakkosten": {},
|
||||
"Toevoeging egalisatieres. Groot onderhoud": {}
|
||||
},
|
||||
"KANTOORKOSTEN": {
|
||||
"Administratiekosten": {},
|
||||
"Contributies/abonnementen": {},
|
||||
"Huur kantoorapparatuur": {},
|
||||
"Internetaansluiting": {},
|
||||
"Kantoorbenodigdh./drukw.": {},
|
||||
"Onderhoud kantoorinvent.": {},
|
||||
"Overige kantoorkosten": {},
|
||||
"Porti": {},
|
||||
"Telefoon/telefax": {}
|
||||
},
|
||||
"OVERIGE BATEN EN LASTEN": {
|
||||
"Betaalde schadevergoed.": {},
|
||||
"Boekverlies vaste activa": {},
|
||||
"Boekwinst van vaste activa": {},
|
||||
"K.O. regeling OB": {},
|
||||
"Kasverschillen": {},
|
||||
"Kosten loonbelasting": {},
|
||||
"Kosten omzetbelasting": {},
|
||||
"Nadelige koersverschillen": {},
|
||||
"Naheffing bedrijfsver.": {},
|
||||
"Ontvangen schadevergoed.": {},
|
||||
"Overige baten": {},
|
||||
"Overige lasten": {},
|
||||
"Voordelige koersverschil.": {}
|
||||
},
|
||||
"PERSONEELSKOSTEN": {
|
||||
"Autokostenvergoeding": {},
|
||||
"Bedrijfskleding": {},
|
||||
"Belastingvrije uitkeringen": {},
|
||||
"Bijzondere beloningen": {},
|
||||
"Congressen, seminars en symposia": {},
|
||||
"Gereedschapsgeld": {},
|
||||
"Geschenken personeel": {},
|
||||
"Gratificaties": {},
|
||||
"Inhouding pensioenpremies": {},
|
||||
"Inhouding sociale lasten": {},
|
||||
"Kantinekosten": {},
|
||||
"Lonen en salarissen": {},
|
||||
"Loonwerk": {},
|
||||
"Managementvergoedingen": {},
|
||||
"Opleidingskosten": {},
|
||||
"Oprenting stamrechtverpl.": {},
|
||||
"Overhevelingstoeslag": {},
|
||||
"Overige kostenverg.": {},
|
||||
"Overige personeelskosten": {},
|
||||
"Overige uitkeringen": {},
|
||||
"Pensioenpremies": {},
|
||||
"Provisie": {},
|
||||
"Reiskosten": {},
|
||||
"Rijwielvergoeding": {},
|
||||
"Sociale lasten": {},
|
||||
"Tanti\u00e8mes": {},
|
||||
"Thuiswerkers": {},
|
||||
"Toev. Backservice pens.verpl.": {},
|
||||
"Toevoeging pensioenverpl.": {},
|
||||
"Uitkering ziekengeld": {},
|
||||
"Uitzendkrachten": {},
|
||||
"Vakantiebonnen": {},
|
||||
"Vakantiegeld": {},
|
||||
"Vergoeding studiekosten": {},
|
||||
"Wervingskosten personeel": {}
|
||||
},
|
||||
"VERKOOPKOSTEN": {
|
||||
"Advertenties": {},
|
||||
"Afschrijving dubieuze deb.": {},
|
||||
"Beurskosten": {},
|
||||
"Etalagekosten": {},
|
||||
"Exportkosten": {},
|
||||
"Kascorrecties": {},
|
||||
"Overige verkoopkosten": {},
|
||||
"Provisie": {},
|
||||
"Reclame": {},
|
||||
"Reis en verblijfkosten": {},
|
||||
"Relatiegeschenken": {},
|
||||
"Representatiekosten": {},
|
||||
"Uitgaande vrachten": {},
|
||||
"Veilingkosten": {},
|
||||
"Verpakkingsmateriaal": {},
|
||||
"Websitekosten": {}
|
||||
},
|
||||
"VERVOERSKOSTEN": {
|
||||
"Assuranties auto's": {},
|
||||
"Brandstoffen": {},
|
||||
"Leasing auto's": {},
|
||||
"Onderhoud personenauto's": {},
|
||||
"Onderhoud vrachtauto's": {},
|
||||
"Overige vervoerskosten": {},
|
||||
"Priv\u00e9-gebruik auto's": {},
|
||||
"Wegenbelasting": {}
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"OVERIGE RESULTATEN": {
|
||||
"Memoriaal": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Opbrengsten deelnemingen": {},
|
||||
"Reorganisatiekosten": {},
|
||||
"Verlies verkoop deelnem.": {},
|
||||
"Voorz. Verlies deelnem.": {},
|
||||
"Vpb bijzonder resultaat": {},
|
||||
"Vpb normaal resultaat": {},
|
||||
"Winst": {},
|
||||
"Winst bij verkoop deelnem.": {},
|
||||
"root_type": ""
|
||||
},
|
||||
"TUSSENREKENINGEN": {
|
||||
"Betaalwijze cadeaubonnen": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Betaalwijze chipknip": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Betaalwijze contant": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Betaalwijze pin": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen Nederland hoog": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen Nederland laag": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen Nederland onbelast": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen Nederland overig": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen Nederland verlegd": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen binnen EU hoog": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen binnen EU laag": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen binnen EU overig": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen buiten EU hoog": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen buiten EU laag": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Inkopen buiten EU overig": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Kassa 1": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Kassa 2": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Netto lonen": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tegenrekening Inkopen": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrek. autom. betalingen": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrek. autom. loonbetalingen": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrek. cadeaubonbetalingen": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrekening balans": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrekening chipknip": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrekening correcties": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Tussenrekening pin": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Vraagposten": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
|
||||
"EIGEN VERMOGEN": {
|
||||
"Aandelenkapitaal": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Assuranties": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Buitengewone lasten": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Giften": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Huishoudgeld": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Inkomstenbelasting": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Kapitaal": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Overige persoonlijke verplichtingen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Overige priv\u00e9-uitgaven": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Overige reserves": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Premie lijfrenteverzekeringen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Premie volksverzekeringen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Priv\u00e9-gebruik": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Priv\u00e9-opnamen/stortingen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Vermogensbelasting": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"WAO en ziekengeldverzekeringen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Wettelijke reserves": {
|
||||
"account_type": "Equity"
|
||||
}
|
||||
},
|
||||
"FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": {
|
||||
"FINANCIELE VASTE ACTIVA": {
|
||||
"Aandeel inkoopcombinatie": {},
|
||||
"Meerderheidsdeelnemingen": {},
|
||||
"Minderheidsdeelnemingen": {}
|
||||
},
|
||||
"LANGLOPENDE VORDERINGEN": {
|
||||
"Financieringskosten": {},
|
||||
"Financieringskosten huurkoop": {},
|
||||
"Hypotheken u/g 1": {},
|
||||
"Hypotheken u/g 2": {},
|
||||
"Hypotheken u/g 3": {},
|
||||
"Leningen u/g 1": {},
|
||||
"Leningen u/g 2": {},
|
||||
"Leningen u/g 3": {},
|
||||
"Leningen u/g 4": {},
|
||||
"Leningen u/g 5": {},
|
||||
"Vorderingen op deelnemingen": {},
|
||||
"Waarborgsommen": {}
|
||||
}
|
||||
},
|
||||
"IMMATERIELE ACTIVA": {
|
||||
"Aanschafwaarde Aanloopkosten": {},
|
||||
"Aanschafwaarde Auteursrechten": {},
|
||||
"Aanschafwaarde Drankvergunningen": {},
|
||||
"Aanschafwaarde Goodwill": {},
|
||||
"Aanschafwaarde Octrooien": {},
|
||||
"Aanschafwaarde Ontwikkelingskosten": {},
|
||||
"Aanschafwaarde Tonnagevergunningen": {},
|
||||
"Aanschafwaarde Vergunningen": {},
|
||||
"Afschrijving Aanloopkosten": {},
|
||||
"Afschrijving Auteursrechten": {},
|
||||
"Afschrijving Drankvergunningen": {},
|
||||
"Afschrijving Goodwill": {},
|
||||
"Afschrijving Licenties": {},
|
||||
"Afschrijving Octrooien": {},
|
||||
"Afschrijving Ontwikkelingskosten": {},
|
||||
"Afschrijving Tonnagevergunningen": {},
|
||||
"Afschrijving Vergunningen": {}
|
||||
},
|
||||
"LANGLOPENDE SCHULDEN EN AFLOSSINGEN": {
|
||||
"AFLOSSINGEN": {
|
||||
"Huurkoopverplichtingen": {},
|
||||
"Hypotheek o/g 1": {},
|
||||
"Hypotheek o/g 2": {},
|
||||
"Hypotheek o/g 3": {},
|
||||
"Hypotheek o/g 4": {},
|
||||
"Hypotheek o/g 5": {},
|
||||
"Lease-verplichtingen": {}
|
||||
},
|
||||
"LANGLOPENDE SCHULDEN": {
|
||||
"Huurkoopverplichtingen": {},
|
||||
"Hypotheken o/g 1": {},
|
||||
"Hypotheken o/g 2": {},
|
||||
"Hypotheken o/g 3": {},
|
||||
"Hypotheken o/g 4": {},
|
||||
"Hypotheken o/g 5": {},
|
||||
"Lease-verplichtingen": {},
|
||||
"Leningen o/g 1": {},
|
||||
"Leningen o/g 2": {},
|
||||
"Leningen o/g 3": {},
|
||||
"Leningen o/g 4": {},
|
||||
"Leningen o/g 5": {},
|
||||
"Rekening-courant directie": {}
|
||||
}
|
||||
},
|
||||
"MACHINES EN INVENTARIS": {
|
||||
"INVENTARIS": {
|
||||
"Aanschafwaarde Bedrijfsinventaris": {},
|
||||
"Aanschafwaarde Fabrieksinventaris": {},
|
||||
"Aanschafwaarde Gereedschappen": {},
|
||||
"Aanschafwaarde Kantine-inventaris": {},
|
||||
"Aanschafwaarde Kantoorinventaris": {},
|
||||
"Aanschafwaarde Kantoormachines": {},
|
||||
"Aanschafwaarde Magazijninventaris": {},
|
||||
"Afschrijving Bedrijfsinventaris": {},
|
||||
"Afschrijving Fabrieksinventaris": {},
|
||||
"Afschrijving Gereedschappen": {},
|
||||
"Afschrijving Kantine-inventaris": {},
|
||||
"Afschrijving Kantoorinventaris": {},
|
||||
"Afschrijving Kantoormachines": {},
|
||||
"Afschrijving Magazijninventaris": {}
|
||||
},
|
||||
"MACHINES": {
|
||||
"Aanschafwaarde Machines 1": {},
|
||||
"Aanschafwaarde Machines 2": {},
|
||||
"Aanschafwaarde Machines 3": {},
|
||||
"Aanschafwaarde Machines 4": {},
|
||||
"Aanschafwaarde Machines 5": {},
|
||||
"Afschrijving Machines 1": {},
|
||||
"Afschrijving Machines 2": {},
|
||||
"Afschrijving Machines 3": {},
|
||||
"Afschrijving Machines 4": {},
|
||||
"Afschrijving Machines 5": {}
|
||||
}
|
||||
},
|
||||
"ONROERENDE GOEDEREN": {
|
||||
"Aanschafwaarde Aanloopkosten": {},
|
||||
"Aanschafwaarde Bedrijfsgebouwen": {},
|
||||
"Aanschafwaarde Gebouwen": {},
|
||||
"Aanschafwaarde Grondverbetering": {},
|
||||
"Aanschafwaarde Landerijen": {},
|
||||
"Aanschafwaarde Ondergrond gebouwen": {},
|
||||
"Aanschafwaarde Pachtersinvesteringen": {},
|
||||
"Aanschafwaarde Parkeerplaats": {},
|
||||
"Aanschafwaarde Verbouwingen": {},
|
||||
"Aanschafwaarde Winkels": {},
|
||||
"Aanschafwaarde Woon-winkelhuis": {},
|
||||
"Afschrijving Aanloopkosten": {},
|
||||
"Afschrijving Bedrijfsgebouwen": {},
|
||||
"Afschrijving Gebouwen": {},
|
||||
"Afschrijving Grondverbetering": {},
|
||||
"Afschrijving Pachtersinvesteringen": {},
|
||||
"Afschrijving Parkeerplaats": {},
|
||||
"Afschrijving Verbouwingen": {},
|
||||
"Afschrijving Winkels": {},
|
||||
"Afschrijving Woon-winkelhuis": {}
|
||||
},
|
||||
"VERVOERMIDDELEN": {
|
||||
"Aanschafwaarde Aanhangwagens": {},
|
||||
"Aanschafwaarde Heftrucks": {},
|
||||
"Aanschafwaarde Personenauto's": {},
|
||||
"Aanschafwaarde Rijwielen en bromfietsen": {},
|
||||
"Aanschafwaarde Vrachtauto's": {},
|
||||
"Afschrijving Aanhangwagens": {},
|
||||
"Afschrijving Heftrucks": {},
|
||||
"Afschrijving Personenauto's": {},
|
||||
"Afschrijving Rijwielen en bromfietsen": {},
|
||||
"Afschrijving Vrachtauto's": {}
|
||||
},
|
||||
"VOORZIENINGEN": {
|
||||
"Assurantie eigen risico": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Backservice pensioenverpl.": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Egalisatierekening WIR": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Egalisatieres. grootonderh.": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Garantieverplichtingen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Latente belastingverpl.": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Pens.voorz. eigen beheer": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Pensioenverplichtingen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Stamrechtverplichtingen": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Vervangingsreserve": {
|
||||
"account_type": "Equity"
|
||||
},
|
||||
"Voorziening deelnemingen": {
|
||||
"account_type": "Equity"
|
||||
}
|
||||
},
|
||||
"root_type": ""
|
||||
},
|
||||
"VERKOOPRESULTATEN": {
|
||||
"Diensten fabric. 0% niet-EU": {},
|
||||
"Diensten fabricage 0% EU": {},
|
||||
"Diensten fabricage hoog": {},
|
||||
"Diensten fabricage laag": {},
|
||||
"Diensten fabricage overig": {},
|
||||
"Diensten handel 0% EU": {},
|
||||
"Diensten handel 0% niet-EU": {},
|
||||
"Diensten handel hoog tarief": {},
|
||||
"Diensten handel laag tarief": {},
|
||||
"Verkopen Fabric. 0% niet-EU": {},
|
||||
"Verkopen Handel 0% niet-EU": {},
|
||||
"Verkopen fabric. 0 % EU": {},
|
||||
"Verkopen fabricage hoog": {},
|
||||
"Verkopen fabricage laag": {},
|
||||
"Verkopen fabricage overig": {},
|
||||
"Verkopen handel 0% EU": {},
|
||||
"Verkopen handel hoog": {},
|
||||
"Verkopen handel laag": {},
|
||||
"Verkopen handel overig": {},
|
||||
"Verleende Kredietbep. fabricage": {},
|
||||
"Verleende Kredietbep. handel": {},
|
||||
"root_type": ""
|
||||
},
|
||||
"VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
|
||||
"Betalingskort. crediteuren": {},
|
||||
"Garantiekosten": {},
|
||||
"Hulpmaterialen": {},
|
||||
"Inkomende vrachten": {},
|
||||
"Inkoop import buiten EU hoog": {},
|
||||
"Inkoop import buiten EU laag": {},
|
||||
"Inkoop import buiten EU overig": {},
|
||||
"Inkoopbonussen": {},
|
||||
"Inkoopkosten": {},
|
||||
"Inkoopprovisie": {},
|
||||
"Inkopen BTW verlegd": {},
|
||||
"Inkopen EU hoog tarief": {},
|
||||
"Inkopen EU laag tarief": {},
|
||||
"Inkopen EU overig": {},
|
||||
"Inkopen hoog": {},
|
||||
"Inkopen laag": {},
|
||||
"Inkopen nul": {},
|
||||
"Inkopen overig": {},
|
||||
"Invoerkosten": {},
|
||||
"Kosten inkoopvereniging": {},
|
||||
"Kostprijs omzet grondstoffen": {},
|
||||
"Kostprijs omzet handelsgoederen": {},
|
||||
"Onttrekking uitgev.garantie": {},
|
||||
"Priv\u00e9-gebruik goederen": {},
|
||||
"Tegenrekening inkoop": {},
|
||||
"Toev. Voorz. incour. grondst.": {},
|
||||
"Toevoeging garantieverpl.": {},
|
||||
"Toevoeging voorz. incour. handelsgoed.": {},
|
||||
"Uitbesteed werk": {},
|
||||
"Voorz. Incourourant grondst.": {},
|
||||
"Voorz.incour. handelsgoed.": {},
|
||||
"root_type": ""
|
||||
},
|
||||
"VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
|
||||
"Emballage": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Gereed product 1": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Gereed product 2": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Goederen 1": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Goederen 2": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Goederen in consignatie": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Goederen onderweg": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Grondstoffen 1": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Grondstoffen 2": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Halffabrikaten 1": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Halffabrikaten 2": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Hulpstoffen 1": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Hulpstoffen 2": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Kantoorbenodigdheden": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Onderhanden werk": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Verpakkingsmateriaal": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Zegels": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"root_type": ""
|
||||
}
|
||||
}
|
||||
}
|
||||
File diff suppressed because it is too large
Load Diff
@ -1,6 +1,6 @@
|
||||
{
|
||||
"country_code": "fr",
|
||||
"name": "France - Plan Comptable G\u00e9n\u00e9ral",
|
||||
"name": "France - Plan Comptable General",
|
||||
"tree": {
|
||||
"1-Comptes de Capitaux": {
|
||||
"10-Capital et R\u00e9serves": {
|
||||
|
||||
@ -2,7 +2,394 @@
|
||||
"country_code": "gt",
|
||||
"name": "Guatemala - Cuentas",
|
||||
"tree": {
|
||||
"02 - Pasivos": {
|
||||
"Activos": {
|
||||
"Activo Corriente": {
|
||||
"Activos Biol\u00f3gicos": {
|
||||
"Activos Biol\u00f3gicos a Valor Razonable": {
|
||||
"Animales": {
|
||||
"account_number": "1.5.2.1",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Plantas": {
|
||||
"account_number": "1.5.2.2",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.5.2",
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"Activos Biol\u00f3gicos al Costo": {
|
||||
"account_number": "1.5.1",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.5",
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"Activos Corrientes Adicionales": {
|
||||
"Activos Diferidos o Restringidos": {
|
||||
"Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
|
||||
"account_number": "1.1.2.1",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.1.2",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {
|
||||
"account_number": "1.1.1"
|
||||
},
|
||||
"account_number": "1.1",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Activos Devengables y Otros Activos": {
|
||||
"Activos Adicionales y Otros": {
|
||||
"account_number": "1.6.6",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Cobrables Relacionados con Impuestos": {
|
||||
"account_number": "1.6.2",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Contratos de Construccion": {
|
||||
"account_number": "1.6.4",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Costos de Montaje": {
|
||||
"account_number": "1.6.5",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Pagos Anticipados y Otros Activos Circulantes": {
|
||||
"Seguro Pagado Anticipadamente": {
|
||||
"account_number": "1.6.1.0",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"account_number": "1.6.1",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Proveedores de Servicio": {
|
||||
"account_number": "1.6.3",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.6",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Activos Financieros": {
|
||||
"Activos Financieros Clasificados por Designaci\u00f3n": {
|
||||
"account_number": "1.4.6",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Activos Financieros Derivados": {
|
||||
"account_number": "1.4.3",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
|
||||
"account_number": "1.4.1",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
|
||||
"account_number": "1.4.2",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Otros Activos Financieros": {
|
||||
"account_number": "1.4.4",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
|
||||
"account_number": "1.4.5",
|
||||
"account_type": "Round Off",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.4",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Activos Intangibles": {
|
||||
"account_number": "1.3",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Caja y Equivalentes": {
|
||||
"Caja": {
|
||||
"account_number": "1.9.1",
|
||||
"account_type": "Cash",
|
||||
"is_group": 1
|
||||
},
|
||||
"Equivalentes de Efectivo (Bancos)": {
|
||||
"Bancos Internacionales": {
|
||||
"HSBC": {
|
||||
"account_number": "1.9.2.2.1",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"account_number": "1.9.2.2",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Bancos Nacionales": {
|
||||
"Banco Agromercantil de Guatemala": {
|
||||
"account_number": "1.9.2.1.2",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Banco G&T Continental": {
|
||||
"account_number": "1.9.2.1.5",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Banco Industrial": {
|
||||
"account_number": "1.9.2.1.1",
|
||||
"account_type": "Bank",
|
||||
"is_group": 1
|
||||
},
|
||||
"Banco Internacional": {
|
||||
"account_number": "1.9.2.1.6",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Banco Prom\u00e9rica": {
|
||||
"account_number": "1.9.2.1.3",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Banco de Am\u00e9rica Central": {
|
||||
"account_number": "1.9.2.1.4",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Banco de Desarrollo Rural": {
|
||||
"account_number": "1.9.2.1.7",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Banco de los Trabajadores": {
|
||||
"account_number": "1.9.2.1.8",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Vivibanco": {
|
||||
"account_number": "1.9.2.1.9",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"account_number": "1.9.2.1",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Cadena de Bloques (Blockchain)": {
|
||||
"Billetera Bitcoin 1234567890abcdefg": {
|
||||
"account_number": "1.9.2.3.1",
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"account_number": "1.9.2.3",
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"account_number": "1.9.2",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Inversiones a Corto Plazo": {
|
||||
"account_number": "1.9.3",
|
||||
"account_type": "Bank",
|
||||
"is_group": 1
|
||||
},
|
||||
"Otros Equivalentes de Caja y Bancos": {
|
||||
"account_number": "1.9.4",
|
||||
"account_type": "Cash",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.9",
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Cobrables": {
|
||||
"Activos bajo Contrato": {
|
||||
"account_number": "1.8.2",
|
||||
"account_type": "Receivable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Ajustes": {
|
||||
"account_number": "1.8.4",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"Otras Cuentas por Cobrar": {
|
||||
"Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
|
||||
"Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
|
||||
"account_number": "1.8.3.2.1",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_number": "1.8.3.2",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"Cuentas por Cobrar a Empleados": {
|
||||
"Prestamo EJEMPLO": {
|
||||
"account_number": "1.8.3.3.1",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_number": "1.8.3.3",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"Cuentas por Cobrar a Otras Entidades no Afiliadas": {
|
||||
"Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
|
||||
"account_number": "1.8.3.1.1",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_number": "1.8.3.1",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_number": "1.8.3",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"Ventas al Cr\u00e9dito": {
|
||||
"account_number": "1.8.1",
|
||||
"account_type": "Receivable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.8",
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"Impuestos por Cobrar": {
|
||||
"Retenciones de IVA recibidas": {}
|
||||
},
|
||||
"Inventario": {
|
||||
"Art\u00edculos de Inventario Adicionales": {
|
||||
"account_number": "1.7.8",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Combustibles": {
|
||||
"account_number": "1.7.5",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Inventarios Pignorados Como Garant\u00eda de Pasivo": {
|
||||
"account_number": "1.7.10",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Inventarios a Valor Razonable Menos Costos de Venta": {
|
||||
"account_number": "1.7.11",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Materia Prima": {
|
||||
"account_number": "1.7.1",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Mercader\u00eda (Mercanc\u00edas)": {
|
||||
"account_number": "1.7.2",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Otros Inventarios": {
|
||||
"Merma o Ajuste de Inventario": {
|
||||
"account_number": "1.7.9.1",
|
||||
"account_type": "Stock Adjustment",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.7.9",
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"Producto Terminado": {
|
||||
"account_number": "1.7.7",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Repuestos": {
|
||||
"Respuestos en Transito": {
|
||||
"account_number": "1.7.4.0",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.7.4",
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"Suministros de Producci\u00f3n y Consumibles": {
|
||||
"account_number": "1.7.3",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"Trabajo en Progeso": {
|
||||
"account_number": "1.7.6",
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.7",
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"Inversion en Propiedades": {
|
||||
"Inversion Inmobiliaria Bajo Construccion": {
|
||||
"account_number": "1.2.1",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Inversion Inmobiliaria Construida": {
|
||||
"account_number": "1.2.2",
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_number": "1.2",
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"account_number": "1.0"
|
||||
},
|
||||
"No Corriente": {
|
||||
"Activos Fijos": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Cargos Diferidos": {}
|
||||
},
|
||||
"account_number": "1",
|
||||
"root_type": "Asset"
|
||||
},
|
||||
"Costos": {
|
||||
"Costo de Ventas": {
|
||||
"account_type": "Cost of Goods Sold"
|
||||
},
|
||||
"Costos Incluidos en la Valuaci\u00f3n": {
|
||||
"account_type": "Expenses Included In Valuation"
|
||||
},
|
||||
"Merma o Ajuste de Inventario": {
|
||||
"account_type": "Stock Adjustment"
|
||||
},
|
||||
"account_number": "5",
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"Gastos": {
|
||||
"Alquileres": {},
|
||||
"Depreciaciones": {
|
||||
"account_type": "Depreciation"
|
||||
},
|
||||
"Gastos Diversos": {},
|
||||
"Gastos de Personal": {},
|
||||
"Honorarios Profesionales": {},
|
||||
"Mantenimiento": {},
|
||||
"Seguros": {},
|
||||
"Servicios B\u00e1sicos": {},
|
||||
"account_number": "6",
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"Ingresos": {
|
||||
"Productos": {},
|
||||
"Servicios": {},
|
||||
"account_number": "4",
|
||||
"root_type": "Income"
|
||||
},
|
||||
"Otros Gastos y Productos Financieros": {
|
||||
"Otros Gastos": {
|
||||
"Otros Gastos y Productos Financieros 2": {
|
||||
"Intereses 1": {},
|
||||
"Otros Gastos Financieros 1": {}
|
||||
}
|
||||
},
|
||||
"Otros Ingresos": {
|
||||
"Otros Gastos y Productos Financieros 1": {
|
||||
"Intereses": {},
|
||||
"Otros Gastos Financieros": {}
|
||||
}
|
||||
},
|
||||
"account_number": "7",
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"Pasivos": {
|
||||
"Pasivo Corriente": {
|
||||
"Acreedores 1": {
|
||||
"account_type": "Payable"
|
||||
@ -22,329 +409,14 @@
|
||||
"Acreedores": {},
|
||||
"Provisi\u00f3n para Indemnizaciones": {}
|
||||
},
|
||||
"account_number": "2",
|
||||
"root_type": "Liability"
|
||||
},
|
||||
"03 - Patrimonio": {
|
||||
"Patrimonio": {
|
||||
"Capital": {},
|
||||
"Resultados del Ejercicio": {},
|
||||
"Utilidades Retenidas": {},
|
||||
"root_type": "Asset"
|
||||
},
|
||||
"04 - Ingresos": {
|
||||
"Productos": {},
|
||||
"Servicios": {},
|
||||
"root_type": "Income"
|
||||
},
|
||||
"05 - Costos": {
|
||||
"Costo de Ventas": {
|
||||
"account_type": "Cost of Goods Sold"
|
||||
},
|
||||
"Costos Incluidos en la Valuaci\u00f3n": {
|
||||
"account_type": "Expenses Included In Valuation"
|
||||
},
|
||||
"Merma o Ajuste de Inventario": {
|
||||
"account_type": "Stock Adjustment"
|
||||
},
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"06 - Gastos": {
|
||||
"Alquileres": {},
|
||||
"Depreciaciones": {
|
||||
"account_type": "Depreciation"
|
||||
},
|
||||
"Gastos Diversos": {},
|
||||
"Gastos de Personal": {},
|
||||
"Honorarios Profesionales": {},
|
||||
"Mantenimiento": {},
|
||||
"Seguros": {},
|
||||
"Servicios B\u00e1sicos": {},
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"07 - Otros Gastos y Productos Financieros": {
|
||||
"Otros Gastos": {
|
||||
"Otros Gastos y Productos Financieros 2": {
|
||||
"Intereses 1": {},
|
||||
"Otros Gastos Financieros 1": {}
|
||||
}
|
||||
},
|
||||
"Otros Ingresos": {
|
||||
"Otros Gastos y Productos Financieros 1": {
|
||||
"Intereses": {},
|
||||
"Otros Gastos Financieros": {}
|
||||
}
|
||||
},
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"1 - Activos": {
|
||||
"1. Activo Corriente": {
|
||||
"1.10 Activos Corrientes Adicionales": {
|
||||
"1.10.1 Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {},
|
||||
"1.10.2 Activos Diferidos o Restringidos": {
|
||||
"1.10.2.1 Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"1.2 Inversion en Propiedades": {
|
||||
"1.2.1 Inversion Inmobiliaria Bajo Construccion": {
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"1.2.2 Inversion Inmobiliaria Construida": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"1.3 Activos Intangibles": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.4 Activos Financieros": {
|
||||
"1.4.1 Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.4.2 Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.4.3 Activos Financieros Derivados": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.4.4 Otros Activos Financieros": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.4.5 Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
|
||||
"account_type": "Round Off",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.4.6 Activos Financieros Clasificados por Designaci\u00f3n": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"1.5 Activos Biol\u00f3gicos": {
|
||||
"1.5.1 Activos Biol\u00f3gicos al Costo": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.5.2 Activos Biol\u00f3gicos a Valor Razonable": {
|
||||
"1.5.2.1 Animales": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.5.2.2 Plantas": {
|
||||
"1.5.2.2.1 Division productiva 1er nivel EJEMPLO": {
|
||||
"1.5.2.2.1.1 Division Productiva 2do nivel EJEMPLO": {
|
||||
"1.5.2.2.1.1.1 Division Productiva 3er Nivel EJEMPLO": {
|
||||
"1.5.2.2.1.1.1.1 Divisi\u00f3n Productiva 4\u00ba Nivel EJEMPLO": {},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"1.6 Activos Devengables y Otros Activos": {
|
||||
"1.6.1 Pagos Anticipados y Otros Activos Circulantes": {
|
||||
"1.6.1.0 Seguro Pagado Anticipadamente": {
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"1.6.2 Cobrables Relacionados con Impuestos": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.6.3 Proveedores de Servicio": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.6.4 Contratos de Construccion": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.6.5 Costos de Montaje": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.6.6 Activos Adicionales y Otros": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"1.7 Inventario": {
|
||||
"1.7.1 Materia Prima": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.10 Inventarios Pignorados Como Garant\u00eda de Pasivo": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.11 Inventarios a Valor Razonable Menos Costos de Venta": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.2 Mercader\u00eda (Mercanc\u00edas)": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.3 Suministros de Producci\u00f3n y Consumibles": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.4 Repuestos": {
|
||||
"1.7.4.0 Respuestos en Transito": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"1.7.5 Combustibles": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.6 Trabajo en Progeso": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.7 Producto Terminado": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.8 Art\u00edculos de Inventario Adicionales": {
|
||||
"account_type": "Stock",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.7.9 Otros Inventarios": {
|
||||
"1.7.9.1 Merma o Ajuste de Inventario": {
|
||||
"account_type": "Stock Adjustment",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"1.8 Cobrables": {
|
||||
"1.8.1 Ventas al Cr\u00e9dito": {
|
||||
"account_type": "Receivable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.8.2 Activos bajo Contrato": {
|
||||
"account_type": "Receivable",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.8.3 Otras Cuentas por Cobrar": {
|
||||
"1.8.3.1 Cuentas por Cobrar a Otras Entidades no Afiliadas": {
|
||||
"1.8.3.1.1 Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"1.8.3.2 Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
|
||||
"1.8.3.2.1 Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"1.8.3.3 Cuentas por Cobrar a Empleados": {
|
||||
"1.8.3.3.1 Prestamo EJEMPLO": {
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"1.8.4 Ajustes": {
|
||||
"account_type": "Chargeable",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Receivable"
|
||||
},
|
||||
"1.9 Caja y Equivalentes": {
|
||||
"1.9.1 Caja": {
|
||||
"account_type": "Cash",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.9.2 Equivalentes de Efectivo (Bancos)": {
|
||||
"1.9.2.1 Bancos Nacionales": {
|
||||
"1.9.2.1.1 Banco Industrial": {
|
||||
"account_type": "Bank",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.9.2.1.2 Banco Agromercantil de Guatemala": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.3 Banco Prom\u00e9rica": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.4 Banco de Am\u00e9rica Central": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.5 Banco G&T Continental": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.6 Banco Internacional": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.7 Banco de Desarrollo Rural": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.8 Banco de los Trabajadores": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.1.9 Vivibanco": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.2 Bancos Internacionales": {
|
||||
"1.9.2.2.1 HSBC": {
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.2.3 Cadena de Bloques (Blockchain)": {
|
||||
"1.9.2.3.1 Billetera Bitcoin 1234567890abcdefg": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"1.9.3 Inversiones a Corto Plazo": {
|
||||
"account_type": "Bank",
|
||||
"is_group": 1
|
||||
},
|
||||
"1.9.4 Otros Equivalentes de Caja y Bancos": {
|
||||
"account_type": "Cash",
|
||||
"is_group": 1
|
||||
},
|
||||
"account_type": "Bank"
|
||||
},
|
||||
"Impuestos por Cobrar": {
|
||||
"Retenciones de IVA recibidas": {}
|
||||
}
|
||||
},
|
||||
"No Corriente": {
|
||||
"Activos Fijos": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Cargos Diferidos": {}
|
||||
},
|
||||
"account_number": "3",
|
||||
"root_type": "Asset"
|
||||
}
|
||||
}
|
||||
|
||||
@ -527,7 +527,7 @@
|
||||
"root_type": "Liability"
|
||||
},
|
||||
"5. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GNEMEK": {
|
||||
"51 - 53 ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK ": {
|
||||
"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": {},
|
||||
@ -619,22 +619,7 @@
|
||||
"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)": {
|
||||
"59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": {
|
||||
"is_group": 1
|
||||
},
|
||||
"root_type": "Expense"
|
||||
|
||||
File diff suppressed because it is too large
Load Diff
@ -2,160 +2,161 @@
|
||||
"country_code": "in",
|
||||
"name": "India - Chart of Accounts",
|
||||
"tree": {
|
||||
"Application of Funds (Assets)": {
|
||||
"Current Assets": {
|
||||
"Accounts Receivable": {
|
||||
"Debtors": {
|
||||
"account_type": "Receivable"
|
||||
}
|
||||
},
|
||||
"Bank Accounts": {
|
||||
"account_type": "Bank",
|
||||
"is_group": 1
|
||||
},
|
||||
"Cash In Hand": {
|
||||
"Cash": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Loans and Advances (Assets)": {
|
||||
"is_group": 1
|
||||
},
|
||||
"Securities and Deposits": {
|
||||
"Earnest Money": {}
|
||||
},
|
||||
"Stock Assets": {
|
||||
"Stock in Hand": {
|
||||
"account_type": "Stock"
|
||||
}
|
||||
},
|
||||
"Tax Assets": {
|
||||
"is_group": 1
|
||||
}
|
||||
},
|
||||
"Fixed Assets": {
|
||||
"Capital Equipments": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Electronic Equipments": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Furnitures and Fixtures": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Office Equipments": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Plants and Machineries": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Buildings": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Accumulated Depreciations": {
|
||||
"account_type": "Accumulated Depreciation"
|
||||
}
|
||||
},
|
||||
"Investments": {
|
||||
"is_group": 1
|
||||
},
|
||||
"Temporary Accounts": {
|
||||
"Temporary Opening": {
|
||||
"account_type": "Temporary"
|
||||
}
|
||||
},
|
||||
"root_type": "Asset"
|
||||
},
|
||||
"Expenses": {
|
||||
"Direct Expenses": {
|
||||
"Stock Expenses": {
|
||||
"Cost of Goods Sold": {
|
||||
"account_type": "Cost of Goods Sold"
|
||||
},
|
||||
"Expenses Included In Valuation": {
|
||||
"account_type": "Expenses Included In Valuation"
|
||||
},
|
||||
"Stock Adjustment": {
|
||||
"account_type": "Stock Adjustment"
|
||||
}
|
||||
}
|
||||
},
|
||||
"Indirect Expenses": {
|
||||
"Administrative Expenses": {},
|
||||
"Commission on Sales": {},
|
||||
"Depreciation": {
|
||||
"account_type": "Depreciation"
|
||||
},
|
||||
"Entertainment Expenses": {},
|
||||
"Freight and Forwarding Charges": {
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Legal Expenses": {},
|
||||
"Marketing Expenses": {},
|
||||
"Miscellaneous Expenses": {},
|
||||
"Office Maintenance Expenses": {},
|
||||
"Office Rent": {},
|
||||
"Postal Expenses": {},
|
||||
"Print and Stationary": {},
|
||||
"Rounded Off": {
|
||||
"account_type": "Round Off"
|
||||
},
|
||||
"Salary": {},
|
||||
"Sales Expenses": {},
|
||||
"Telephone Expenses": {},
|
||||
"Travel Expenses": {},
|
||||
"Utility Expenses": {},
|
||||
"Write Off": {},
|
||||
"Exchange Gain/Loss": {},
|
||||
"Gain/Loss on Asset Disposal": {}
|
||||
},
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"Income": {
|
||||
"Direct Income": {
|
||||
"Sales": {
|
||||
"account_type": "Income Account"
|
||||
},
|
||||
"Service": {
|
||||
"account_type": "Income Account"
|
||||
},
|
||||
"account_type": "Income Account"
|
||||
},
|
||||
"Indirect Income": {
|
||||
"account_type": "Income Account",
|
||||
"is_group": 1
|
||||
},
|
||||
"root_type": "Income"
|
||||
},
|
||||
"Source of Funds (Liabilities)": {
|
||||
"Capital Account": {
|
||||
"Reserves and Surplus": {},
|
||||
"Shareholders Funds": {}
|
||||
},
|
||||
"Current Liabilities": {
|
||||
"Accounts Payable": {
|
||||
"Creditors": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"Payroll Payable": {}
|
||||
},
|
||||
"Stock Liabilities": {
|
||||
"Stock Received But Not Billed": {
|
||||
"account_type": "Stock Received But Not Billed"
|
||||
}
|
||||
},
|
||||
"Duties and Taxes": {
|
||||
"account_type": "Tax",
|
||||
"is_group": 1
|
||||
},
|
||||
"Loans (Liabilities)": {
|
||||
"Secured Loans": {},
|
||||
"Unsecured Loans": {},
|
||||
"Bank Overdraft Account": {}
|
||||
}
|
||||
},
|
||||
"root_type": "Liability"
|
||||
}
|
||||
}
|
||||
"Application of Funds (Assets)": {
|
||||
"Current Assets": {
|
||||
"Accounts Receivable": {
|
||||
"Debtors": {
|
||||
"account_type": "Receivable"
|
||||
}
|
||||
},
|
||||
"Bank Accounts": {
|
||||
"account_type": "Bank",
|
||||
"is_group": 1
|
||||
},
|
||||
"Cash In Hand": {
|
||||
"Cash": {
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"account_type": "Cash"
|
||||
},
|
||||
"Loans and Advances (Assets)": {
|
||||
"is_group": 1
|
||||
},
|
||||
"Securities and Deposits": {
|
||||
"Earnest Money": {}
|
||||
},
|
||||
"Stock Assets": {
|
||||
"Stock In Hand": {
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"account_type": "Stock"
|
||||
},
|
||||
"Tax Assets": {
|
||||
"is_group": 1
|
||||
}
|
||||
},
|
||||
"Fixed Assets": {
|
||||
"Capital Equipments": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Electronic Equipments": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Furnitures and Fixtures": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Office Equipments": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Plants and Machineries": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Buildings": {
|
||||
"account_type": "Fixed Asset"
|
||||
},
|
||||
"Accumulated Depreciations": {
|
||||
"account_type": "Accumulated Depreciation"
|
||||
}
|
||||
},
|
||||
"Investments": {
|
||||
"is_group": 1
|
||||
},
|
||||
"Temporary Accounts": {
|
||||
"Temporary Opening": {
|
||||
"account_type": "Temporary"
|
||||
}
|
||||
},
|
||||
"root_type": "Asset"
|
||||
},
|
||||
"Expenses": {
|
||||
"Direct Expenses": {
|
||||
"Stock Expenses": {
|
||||
"Cost of Goods Sold": {
|
||||
"account_type": "Cost of Goods Sold"
|
||||
},
|
||||
"Expenses Included In Valuation": {
|
||||
"account_type": "Expenses Included In Valuation"
|
||||
},
|
||||
"Stock Adjustment": {
|
||||
"account_type": "Stock Adjustment"
|
||||
}
|
||||
}
|
||||
},
|
||||
"Indirect Expenses": {
|
||||
"Administrative Expenses": {},
|
||||
"Commission on Sales": {},
|
||||
"Depreciation": {
|
||||
"account_type": "Depreciation"
|
||||
},
|
||||
"Entertainment Expenses": {},
|
||||
"Freight and Forwarding Charges": {
|
||||
"account_type": "Chargeable"
|
||||
},
|
||||
"Legal Expenses": {},
|
||||
"Marketing Expenses": {},
|
||||
"Miscellaneous Expenses": {},
|
||||
"Office Maintenance Expenses": {},
|
||||
"Office Rent": {},
|
||||
"Postal Expenses": {},
|
||||
"Print and Stationary": {},
|
||||
"Rounded Off": {
|
||||
"account_type": "Round Off"
|
||||
},
|
||||
"Salary": {},
|
||||
"Sales Expenses": {},
|
||||
"Telephone Expenses": {},
|
||||
"Travel Expenses": {},
|
||||
"Utility Expenses": {},
|
||||
"Write Off": {},
|
||||
"Exchange Gain/Loss": {},
|
||||
"Gain/Loss on Asset Disposal": {}
|
||||
},
|
||||
"root_type": "Expense"
|
||||
},
|
||||
"Income": {
|
||||
"Direct Income": {
|
||||
"Sales": {
|
||||
"account_type": "Income Account"
|
||||
},
|
||||
"Service": {
|
||||
"account_type": "Income Account"
|
||||
},
|
||||
"account_type": "Income Account"
|
||||
},
|
||||
"Indirect Income": {
|
||||
"account_type": "Income Account",
|
||||
"is_group": 1
|
||||
},
|
||||
"root_type": "Income"
|
||||
},
|
||||
"Source of Funds (Liabilities)": {
|
||||
"Capital Account": {
|
||||
"Reserves and Surplus": {},
|
||||
"Shareholders Funds": {}
|
||||
},
|
||||
"Current Liabilities": {
|
||||
"Accounts Payable": {
|
||||
"Creditors": {
|
||||
"account_type": "Payable"
|
||||
},
|
||||
"Payroll Payable": {}
|
||||
},
|
||||
"Stock Liabilities": {
|
||||
"Stock Received But Not Billed": {
|
||||
"account_type": "Stock Received But Not Billed"
|
||||
}
|
||||
},
|
||||
"Duties and Taxes": {
|
||||
"account_type": "Tax",
|
||||
"is_group": 1
|
||||
},
|
||||
"Loans (Liabilities)": {
|
||||
"Secured Loans": {},
|
||||
"Unsecured Loans": {},
|
||||
"Bank Overdraft Account": {}
|
||||
}
|
||||
},
|
||||
"root_type": "Liability"
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
@ -0,0 +1,275 @@
|
||||
# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
|
||||
# License: GNU General Public License v3. See license.txt
|
||||
|
||||
from __future__ import unicode_literals
|
||||
from frappe import _
|
||||
|
||||
def get():
|
||||
return {
|
||||
_("Application of Funds (Assets)"): {
|
||||
_("Current Assets"): {
|
||||
_("Accounts Receivable"): {
|
||||
_("Debtors"): {
|
||||
"account_type": "Receivable",
|
||||
"account_number": "1310"
|
||||
},
|
||||
"account_number": "1300"
|
||||
},
|
||||
_("Bank Accounts"): {
|
||||
"account_type": "Bank",
|
||||
"is_group": 1,
|
||||
"account_number": "1200"
|
||||
},
|
||||
_("Cash In Hand"): {
|
||||
_("Cash"): {
|
||||
"account_type": "Cash",
|
||||
"account_number": "1110"
|
||||
},
|
||||
"account_type": "Cash",
|
||||
"account_number": "1100"
|
||||
},
|
||||
_("Loans and Advances (Assets)"): {
|
||||
"is_group": 1,
|
||||
"account_number": "1600"
|
||||
},
|
||||
_("Securities and Deposits"): {
|
||||
_("Earnest Money"): {
|
||||
"account_number": "1651"
|
||||
},
|
||||
"account_number": "1650"
|
||||
},
|
||||
_("Stock Assets"): {
|
||||
_("Stock In Hand"): {
|
||||
"account_type": "Stock",
|
||||
"account_number": "1410"
|
||||
},
|
||||
"account_type": "Stock",
|
||||
"account_number": "1400"
|
||||
},
|
||||
_("Tax Assets"): {
|
||||
"is_group": 1,
|
||||
"account_number": "1500"
|
||||
},
|
||||
"account_number": "1100-1600"
|
||||
},
|
||||
_("Fixed Assets"): {
|
||||
_("Capital Equipments"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1710"
|
||||
},
|
||||
_("Electronic Equipments"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1720"
|
||||
},
|
||||
_("Furnitures and Fixtures"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1730"
|
||||
},
|
||||
_("Office Equipments"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1740"
|
||||
},
|
||||
_("Plants and Machineries"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1750"
|
||||
},
|
||||
_("Buildings"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1760"
|
||||
},
|
||||
_("Softwares"): {
|
||||
"account_type": "Fixed Asset",
|
||||
"account_number": "1770"
|
||||
},
|
||||
_("Accumulated Depreciation"): {
|
||||
"account_type": "Accumulated Depreciation",
|
||||
"account_number": "1780"
|
||||
},
|
||||
"account_number": "1700"
|
||||
},
|
||||
_("Investments"): {
|
||||
"is_group": 1,
|
||||
"account_number": "1800"
|
||||
},
|
||||
_("Temporary Accounts"): {
|
||||
_("Temporary Opening"): {
|
||||
"account_type": "Temporary",
|
||||
"account_number": "1910"
|
||||
},
|
||||
"account_number": "1900"
|
||||
},
|
||||
"root_type": "Asset",
|
||||
"account_number": "1000"
|
||||
},
|
||||
_("Expenses"): {
|
||||
_("Direct Expenses"): {
|
||||
_("Stock Expenses"): {
|
||||
_("Cost of Goods Sold"): {
|
||||
"account_type": "Cost of Goods Sold",
|
||||
"account_number": "5111"
|
||||
},
|
||||
_("Expenses Included In Valuation"): {
|
||||
"account_type": "Expenses Included In Valuation",
|
||||
"account_number": "5118"
|
||||
},
|
||||
_("Stock Adjustment"): {
|
||||
"account_type": "Stock Adjustment",
|
||||
"account_number": "5119"
|
||||
},
|
||||
"account_number": "5110"
|
||||
},
|
||||
"account_number": "5100"
|
||||
},
|
||||
_("Indirect Expenses"): {
|
||||
_("Administrative Expenses"): {
|
||||
"account_number": "5201"
|
||||
},
|
||||
_("Commission on Sales"): {
|
||||
"account_number": "5202"
|
||||
},
|
||||
_("Depreciation"): {
|
||||
"account_type": "Depreciation",
|
||||
"account_number": "5203"
|
||||
},
|
||||
_("Entertainment Expenses"): {
|
||||
"account_number": "5204"
|
||||
},
|
||||
_("Freight and Forwarding Charges"): {
|
||||
"account_type": "Chargeable",
|
||||
"account_number": "5205"
|
||||
},
|
||||
_("Legal Expenses"): {
|
||||
"account_number": "5206"
|
||||
},
|
||||
_("Marketing Expenses"): {
|
||||
"account_type": "Chargeable",
|
||||
"account_number": "5207"
|
||||
},
|
||||
_("Office Maintenance Expenses"): {
|
||||
"account_number": "5208"
|
||||
},
|
||||
_("Office Rent"): {
|
||||
"account_number": "5209"
|
||||
},
|
||||
_("Postal Expenses"): {
|
||||
"account_number": "5210"
|
||||
},
|
||||
_("Print and Stationery"): {
|
||||
"account_number": "5211"
|
||||
},
|
||||
_("Round Off"): {
|
||||
"account_type": "Round Off",
|
||||
"account_number": "5212"
|
||||
},
|
||||
_("Salary"): {
|
||||
"account_number": "5213"
|
||||
},
|
||||
_("Sales Expenses"): {
|
||||
"account_number": "5214"
|
||||
},
|
||||
_("Telephone Expenses"): {
|
||||
"account_number": "5215"
|
||||
},
|
||||
_("Travel Expenses"): {
|
||||
"account_number": "5216"
|
||||
},
|
||||
_("Utility Expenses"): {
|
||||
"account_number": "5217"
|
||||
},
|
||||
_("Write Off"): {
|
||||
"account_number": "5218"
|
||||
},
|
||||
_("Exchange Gain/Loss"): {
|
||||
"account_number": "5219"
|
||||
},
|
||||
_("Gain/Loss on Asset Disposal"): {
|
||||
"account_number": "5220"
|
||||
},
|
||||
_("Miscellaneous Expenses"): {
|
||||
"account_type": "Chargeable",
|
||||
"account_number": "5221"
|
||||
},
|
||||
"account_number": "5200"
|
||||
},
|
||||
"root_type": "Expense",
|
||||
"account_number": "5000"
|
||||
},
|
||||
_("Income"): {
|
||||
_("Direct Income"): {
|
||||
_("Sales"): {
|
||||
"account_number": "4110"
|
||||
},
|
||||
_("Service"): {
|
||||
"account_number": "4120"
|
||||
},
|
||||
"account_number": "4100"
|
||||
},
|
||||
_("Indirect Income"): {
|
||||
"is_group": 1,
|
||||
"account_number": "4200"
|
||||
},
|
||||
"root_type": "Income",
|
||||
"account_number": "4000"
|
||||
},
|
||||
_("Source of Funds (Liabilities)"): {
|
||||
_("Current Liabilities"): {
|
||||
_("Accounts Payable"): {
|
||||
_("Creditors"): {
|
||||
"account_type": "Payable",
|
||||
"account_number": "2110"
|
||||
},
|
||||
_("Payroll Payable"): {
|
||||
"account_number": "2120"
|
||||
},
|
||||
"account_number": "2100"
|
||||
},
|
||||
_("Stock Liabilities"): {
|
||||
_("Stock Received But Not Billed"): {
|
||||
"account_type": "Stock Received But Not Billed",
|
||||
"account_number": "2210"
|
||||
},
|
||||
"account_number": "2200"
|
||||
},
|
||||
_("Duties and Taxes"): {
|
||||
"account_type": "Tax",
|
||||
"is_group": 1,
|
||||
"account_number": "2300"
|
||||
},
|
||||
_("Loans (Liabilities)"): {
|
||||
_("Secured Loans"): {
|
||||
"account_number": "2410"
|
||||
},
|
||||
_("Unsecured Loans"): {
|
||||
"account_number": "2420"
|
||||
},
|
||||
_("Bank Overdraft Account"): {
|
||||
"account_number": "2430"
|
||||
},
|
||||
"account_number": "2400"
|
||||
},
|
||||
"account_number": "2100-2400"
|
||||
},
|
||||
"root_type": "Liability",
|
||||
"account_number": "2000"
|
||||
},
|
||||
_("Equity"): {
|
||||
_("Capital Stock"): {
|
||||
"account_type": "Equity",
|
||||
"account_number": "3100"
|
||||
},
|
||||
_("Dividends Paid"): {
|
||||
"account_type": "Equity",
|
||||
"account_number": "3200"
|
||||
},
|
||||
_("Opening Balance Equity"): {
|
||||
"account_type": "Equity",
|
||||
"account_number": "3300"
|
||||
},
|
||||
_("Retained Earnings"): {
|
||||
"account_type": "Equity",
|
||||
"account_number": "3400"
|
||||
},
|
||||
"root_type": "Equity",
|
||||
"account_number": "3000"
|
||||
}
|
||||
}
|
||||
File diff suppressed because it is too large
Load Diff
@ -2,9 +2,40 @@
|
||||
# License: GNU General Public License v3. See license.txt
|
||||
|
||||
from __future__ import unicode_literals
|
||||
import unittest
|
||||
import frappe
|
||||
from erpnext.stock import get_warehouse_account, get_company_default_inventory_account
|
||||
|
||||
class TestAccount(unittest.TestCase):
|
||||
def test_rename_account(self):
|
||||
if not frappe.db.exists("Account", "1210 - Debtors - _TC"):
|
||||
acc = frappe.new_doc("Account")
|
||||
acc.account_name = "Debtors"
|
||||
acc.parent_account = "Accounts Receivable - _TC"
|
||||
acc.account_number = "1210"
|
||||
acc.company = "_Test Company"
|
||||
acc.insert()
|
||||
|
||||
account_number, account_name = frappe.db.get_value("Account", "1210 - Debtors - _TC",
|
||||
["account_number", "account_name"])
|
||||
self.assertEqual(account_number, "1210")
|
||||
self.assertEqual(account_name, "Debtors")
|
||||
|
||||
frappe.rename_doc("Account", "1210 - Debtors - _TC", "1211 - Debtors 1 - _TC")
|
||||
|
||||
new_acc = frappe.db.get_value("Account", "1211 - Debtors 1 - _TC",
|
||||
["account_name", "account_number"], as_dict=1)
|
||||
self.assertEqual(new_acc.account_name, "Debtors 1")
|
||||
self.assertEqual(new_acc.account_number, "1211")
|
||||
|
||||
frappe.rename_doc("Account", "1211 - Debtors 1 - _TC", "Debtors 2")
|
||||
|
||||
new_acc = frappe.db.get_value("Account", "1211 - Debtors 2 - _TC",
|
||||
["account_name", "account_number"], as_dict=1)
|
||||
self.assertEqual(new_acc.account_name, "Debtors 2")
|
||||
self.assertEqual(new_acc.account_number, "1211")
|
||||
|
||||
frappe.delete_doc("Account", "1211 - Debtors 2 - _TC")
|
||||
|
||||
def _make_test_records(verbose):
|
||||
from frappe.test_runner import make_test_objects
|
||||
|
||||
@ -0,0 +1,69 @@
|
||||
QUnit.module('accounts');
|
||||
|
||||
QUnit.test("test account with number", function(assert) {
|
||||
assert.expect(7);
|
||||
let done = assert.async();
|
||||
frappe.run_serially([
|
||||
() => frappe.set_route('Tree', 'Account'),
|
||||
() => frappe.click_link('Income'),
|
||||
() => frappe.click_button('Add Child'),
|
||||
() => frappe.timeout(.5),
|
||||
() => {
|
||||
cur_dialog.fields_dict.account_name.$input.val("Test Income");
|
||||
cur_dialog.fields_dict.account_number.$input.val("4010");
|
||||
},
|
||||
() => frappe.click_button('Create New'),
|
||||
() => frappe.timeout(1),
|
||||
() => {
|
||||
assert.ok($('a:contains("4010 - Test Income"):visible').length!=0, "Account created with number");
|
||||
},
|
||||
() => frappe.click_link('4010 - Test Income'),
|
||||
() => frappe.click_button('Edit'),
|
||||
() => frappe.timeout(.5),
|
||||
() => frappe.click_button('Update Account Number'),
|
||||
() => frappe.timeout(.5),
|
||||
() => {
|
||||
cur_dialog.fields_dict.account_number.$input.val("4020");
|
||||
},
|
||||
() => frappe.timeout(1),
|
||||
() => cur_dialog.primary_action(),
|
||||
() => frappe.timeout(1),
|
||||
() => cur_frm.refresh_fields(),
|
||||
() => frappe.timeout(.5),
|
||||
() => {
|
||||
var abbr = frappe.get_abbr(frappe.defaults.get_default("Company"));
|
||||
var new_account = "4020 - Test Income - " + abbr;
|
||||
assert.ok(cur_frm.doc.name==new_account, "Account renamed");
|
||||
assert.ok(cur_frm.doc.account_name=="Test Income", "account name remained same");
|
||||
assert.ok(cur_frm.doc.account_number=="4020", "Account number updated to 4020");
|
||||
},
|
||||
() => frappe.timeout(1),
|
||||
() => frappe.click_button('Menu'),
|
||||
() => frappe.click_link('Rename'),
|
||||
() => frappe.timeout(.5),
|
||||
() => {
|
||||
cur_dialog.fields_dict.new_name.$input.val("4030 - Test Income");
|
||||
},
|
||||
() => frappe.timeout(.5),
|
||||
() => frappe.click_button("Rename"),
|
||||
() => frappe.timeout(1),
|
||||
() => {
|
||||
assert.ok(cur_frm.doc.account_name=="Test Income", "account name remained same");
|
||||
assert.ok(cur_frm.doc.account_number=="4030", "Account number updated to 4030");
|
||||
},
|
||||
() => frappe.timeout(.5),
|
||||
() => frappe.click_button('Chart of Accounts'),
|
||||
() => frappe.timeout(.5),
|
||||
() => frappe.click_button('Menu'),
|
||||
() => frappe.click_link('Refresh'),
|
||||
() => frappe.click_button('Expand All'),
|
||||
() => frappe.click_link('4030 - Test Income'),
|
||||
() => frappe.click_button('Delete'),
|
||||
() => frappe.click_button('Yes'),
|
||||
() => frappe.timeout(.5),
|
||||
() => {
|
||||
assert.ok($('a:contains("4030 - Test Account"):visible').length==0, "Account deleted");
|
||||
},
|
||||
() => done()
|
||||
]);
|
||||
});
|
||||
@ -108,6 +108,11 @@ Supplier).
|
||||
|
||||
<img class="screenshot" alt="Chart of Accounts" src="/docs/assets/img/accounts/chart-of-accounts-2.png">
|
||||
|
||||
### Account Number
|
||||
A standard chart of accounts is organized according to a numerical system. Each major category will begin with a certain number, and then the sub-categories within that major category will all begin with the same number. For example, if assets are classified by numbers starting with the digit 1000, then cash accounts might be labeled 1100, bank accounts might be labeled 1200, accounts receivable might be labeled 1300, and so on. A gap between account numbers is generally maintained for adding accounts in the future.
|
||||
|
||||
You can assign a number while creating an account from Chart of Accounts page. You can also edit a number from account record, by clicking "Update Account Number" button. On updating account number, system renames the account name automatically to embed the number in the account name.
|
||||
|
||||
### Other Account Types
|
||||
|
||||
In ERPNext, you can also specify more information when you create a new
|
||||
@ -115,6 +120,19 @@ Account, this is there to help you select that particular account in a
|
||||
scenario like Bank Account or a Tax Account and has no effect on the Chart
|
||||
itself.
|
||||
|
||||
Explanation of account types:
|
||||
- **Bank:** The account group under which bank account will be created.
|
||||
- **Cash:** The account group under which cash account will be created.
|
||||
- **Cost of Goods Sold:** The account to book the accumulated total of all costs used to manufacture / purchase a product or service, sold by a company.
|
||||
- **Depreciation:** The expense account to book the depreciation of teh fixed assets.
|
||||
- **Expenses Included In Valuation:** The account to book the expenses (apart from direct material costs) included in landed cost of an item/product, used in Perpetual Inventory, .
|
||||
- **Fixed Asset:** The account to maintain the costs of fixed assets.
|
||||
- **Payable:** The account which represents the amount owed by a company to its creditors.
|
||||
- **Receivable:** The account which represents the amount owed by a company by its debtors.
|
||||
- **Stock:** The account group under which the warehouse account will be created.
|
||||
- **Stock Adjustment:** An expense account to book any adjustment entry of stock/inventory, and generally comes at the same level of Cost of Goods Sold.
|
||||
- **Stock Received But Not Billed:** A temporary liability account which holds the value of stock received but not billed yet and used in Perpetual Inventory.
|
||||
|
||||
### Creating / Editing Accounts
|
||||
|
||||
To create new Accounts, explore your Chart of Accounts and click on an Account
|
||||
@ -124,7 +142,8 @@ will see an option to “Open” or “Add Child” a new Account.
|
||||
<img class="screenshot" alt="Chart of Accounts" src="/docs/assets/img/accounts/chart-of-accounts-3.png">
|
||||
|
||||
Option to create will only appear if you click on a Group (folder) type
|
||||
Account.
|
||||
Account. There you need to enter account name, account number and some more
|
||||
optional details.
|
||||
|
||||
ERPNext creates a standard structure for you when the Company is created but
|
||||
it is up to you to modify or add or remove accounts.
|
||||
|
||||
@ -96,6 +96,7 @@ erpnext.company.set_chart_of_accounts_options = function(doc) {
|
||||
method: "erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts.get_charts_for_country",
|
||||
args: {
|
||||
"country": doc.country,
|
||||
"with_standard": true
|
||||
},
|
||||
callback: function(r) {
|
||||
if(!r.exc) {
|
||||
|
||||
@ -249,10 +249,10 @@ class Company(Document):
|
||||
frappe.db.sql("""delete from `tabWarehouse` where company=%s""", self.name)
|
||||
|
||||
frappe.defaults.clear_default("company", value=self.name)
|
||||
frappe.db.sql("delete from `tabMode of Payment Account` where company=%s", self.name)
|
||||
|
||||
# clear default accounts, warehouses from item
|
||||
if warehouses:
|
||||
|
||||
for f in ["default_warehouse", "website_warehouse"]:
|
||||
frappe.db.sql("""update tabItem set %s=NULL where %s in (%s)"""
|
||||
% (f, f, ', '.join(['%s']*len(warehouses))), tuple(warehouses))
|
||||
|
||||
@ -6,7 +6,7 @@
|
||||
"default_currency": "INR",
|
||||
"doctype": "Company",
|
||||
"domain": "Manufacturing",
|
||||
"chart_of_accounts": "Standard",
|
||||
"chart_of_accounts": "India - Chart of Accounts",
|
||||
"default_holiday_list": "_Test Holiday List"
|
||||
},
|
||||
{
|
||||
@ -16,7 +16,7 @@
|
||||
"default_currency": "USD",
|
||||
"doctype": "Company",
|
||||
"domain": "Retail",
|
||||
"chart_of_accounts": "Standard",
|
||||
"chart_of_accounts": "India - Chart of Accounts",
|
||||
"default_holiday_list": "_Test Holiday List"
|
||||
},
|
||||
{
|
||||
@ -26,7 +26,7 @@
|
||||
"country": "Germany",
|
||||
"doctype": "Company",
|
||||
"domain": "Retail",
|
||||
"chart_of_accounts": "Standard",
|
||||
"chart_of_accounts": "India - Chart of Accounts",
|
||||
"default_holiday_list": "_Test Holiday List"
|
||||
}
|
||||
]
|
||||
|
||||
@ -40,8 +40,8 @@ def before_tests():
|
||||
"company_tagline" :"Testing",
|
||||
"email" :"test@erpnext.com",
|
||||
"password" :"test",
|
||||
"chart_of_accounts" : "Standard",
|
||||
"domain" : "Manufacturing"
|
||||
"chart_of_accounts" : "India - Chart of Accounts",
|
||||
"domain" : "Manufacturing",
|
||||
})
|
||||
|
||||
frappe.db.sql("delete from `tabLeave Allocation`")
|
||||
|
||||
@ -28,6 +28,7 @@ class TestDeliveryNote(unittest.TestCase):
|
||||
if not frappe.db.exists("Account", target_warehouse):
|
||||
parent_account = frappe.db.get_value('Account',
|
||||
{'company': company, 'is_group':1, 'account_type': 'Stock'},'name')
|
||||
|
||||
account = create_account(account_name="_Test Warehouse 1", \
|
||||
account_type="Stock", parent_account= parent_account, company=company)
|
||||
frappe.db.set_value('Warehouse', target_warehouse, 'account', account)
|
||||
|
||||
Loading…
x
Reference in New Issue
Block a user