From 579afed4606aa55b8e2d17cfab37b2a3cda94854 Mon Sep 17 00:00:00 2001 From: Muvuk Date: Tue, 1 Nov 2022 19:23:00 +0100 Subject: [PATCH] feat: Optional Hungarian COA for microenterprises #32688 --- ..._microenterprises_with_account_number.json | 1654 +++++++++++++++++ 1 file changed, 1654 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts_for_microenterprises_with_account_number.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts_for_microenterprises_with_account_number.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts_for_microenterprises_with_account_number.json new file mode 100644 index 0000000000..2cd6c0fc61 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts_for_microenterprises_with_account_number.json @@ -0,0 +1,1654 @@ +{ + "tree": { + "SZ\u00c1MLAOSZT\u00c1LY BEFEKTETETT ESZK\u00d6Z\u00d6K": { + "account_number": 1, + "root_type": "Asset", + "is_group": 1, + "IMMATERI\u00c1LIS JAVAK": { + "account_number": 11, + "root_type": "Asset", + "is_group": 1, + "Vagyoni \u00e9rt\u00e9k\u0171 jogok": { + "account_number": 113, + "root_type": "Asset", + "is_group": 1, + "Vagyoni \u00e9rt\u00e9k\u0171 jogok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1131, + "root_type": "Asset" + }, + "Vagyoni \u00e9rt\u00e9k\u0171 jogok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1138, + "root_type": "Asset" + }, + "Vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1139, + "root_type": "Asset" + } + }, + "Szellemi term\u00e9kek": { + "account_number": 114, + "root_type": "Asset", + "is_group": 1, + "Szellemi term\u00e9kek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1141, + "root_type": "Asset" + }, + "Szellemi term\u00e9kek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1148, + "root_type": "Asset" + }, + "Szellemi term\u00e9kek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1149, + "root_type": "Asset" + } + }, + "Kis \u00e9rt\u00e9k\u0171 immateri\u00e1lis javak": { + "account_number": 119, + "root_type": "Asset", + "is_group": 1, + "Kis \u00e9rt\u00e9k\u0171 immateri\u00e1lis javak brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1191, + "root_type": "Asset" + }, + "Kis \u00e9rt\u00e9k\u0171 immateri\u00e1lis javak terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1199, + "root_type": "Asset" + } + } + }, + "INGATLANOK \u00c9S KAPCSOL\u00d3D\u00d3 VAGYONI \u00c9RT\u00c9K\u0170 JOGOK": { + "account_number": 12, + "root_type": "Asset", + "is_group": 1, + "Telkek, f\u00f6ldter\u00fcletek": { + "account_number": 121, + "root_type": "Asset", + "is_group": 1, + "Telkek, f\u00f6ldter\u00fcletek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1211, + "root_type": "Asset" + }, + "Telkek, f\u00f6ldter\u00fcletek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1218, + "root_type": "Asset" + }, + "Telkek, f\u00f6ldter\u00fcletek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1219, + "root_type": "Asset" + } + }, + "Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": { + "account_number": 122, + "root_type": "Asset", + "is_group": 1, + "Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1221, + "root_type": "Asset" + }, + "Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1228, + "root_type": "Asset" + }, + "Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1229, + "root_type": "Asset" + } + }, + "\u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok": { + "account_number": 123, + "root_type": "Asset", + "is_group": 1, + "\u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1231, + "root_type": "Asset" + }, + "\u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1238, + "root_type": "Asset" + }, + "\u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1239, + "root_type": "Asset" + } + }, + "Egy\u00e9b ingatlanok": { + "account_number": 124, + "root_type": "Asset", + "is_group": 1, + "Egy\u00e9b ingatlanok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1241, + "root_type": "Asset" + }, + "Egy\u00e9b ingatlanok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1248, + "root_type": "Asset" + }, + "Egy\u00e9b ingatlanok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1249, + "root_type": "Asset" + } + }, + "Kis \u00e9rt\u00e9k\u0171 ingatlanok": { + "account_number": 129, + "root_type": "Asset", + "is_group": 1, + "Kis \u00e9rt\u00e9k\u0171 ingatlanok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1291, + "root_type": "Asset" + }, + "Kis \u00e9rt\u00e9k\u0171 ingatlanok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1299, + "root_type": "Asset" + } + } + }, + "M\u0170SZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u0170VEK": { + "account_number": 13, + "root_type": "Asset", + "is_group": 1, + "Termel\u0151 g\u00e9pek, berendez\u00e9sek": { + "account_number": 131, + "root_type": "Asset", + "is_group": 1, + "Termel\u0151 g\u00e9pek, berendez\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1311, + "root_type": "Asset" + }, + "Termel\u0151 g\u00e9pek, berendez\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1318, + "root_type": "Asset" + }, + "Termel\u0151 g\u00e9pek, berendez\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1319, + "root_type": "Asset" + } + }, + "M\u0171szaki j\u00e1rm\u0171vek": { + "account_number": 132, + "root_type": "Asset", + "is_group": 1, + "M\u0171szaki j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1321, + "root_type": "Asset" + }, + "M\u0171szaki j\u00e1rm\u0171vek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1328, + "root_type": "Asset" + }, + "M\u0171szaki j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1329, + "root_type": "Asset" + } + }, + "Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": { + "account_number": 133, + "root_type": "Asset", + "is_group": 1, + "Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1331, + "root_type": "Asset" + }, + "Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1338, + "root_type": "Asset" + }, + "Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1339, + "root_type": "Asset" + } + }, + "Kis \u00e9rt\u00e9k\u0171 m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": { + "account_number": 139, + "root_type": "Asset", + "is_group": 1, + "Kis \u00e9rt\u00e9k\u0171 m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1391, + "root_type": "Asset" + }, + "Kis \u00e9rt\u00e9k\u0171 m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1399, + "root_type": "Asset" + } + } + }, + "EGY\u00c9B BERENDEZ\u00c9SEK, FELSZEREL\u00c9SEK, J\u00c1RM\u0170VEK": { + "account_number": 14, + "root_type": "Asset", + "is_group": 1, + "Egy\u00e9b (\u00fczemi \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek": { + "account_number": 141, + "root_type": "Asset", + "is_group": 1, + "Egy\u00e9b (\u00fczemi \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1411, + "root_type": "Asset" + }, + "Egy\u00e9b (\u00fczemi \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1418, + "root_type": "Asset" + }, + "Egy\u00e9b (\u00fczemi \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1419, + "root_type": "Asset" + } + }, + "Egy\u00e9b j\u00e1rm\u0171vek": { + "account_number": 142, + "root_type": "Asset", + "is_group": 1, + "Egy\u00e9b j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1421, + "root_type": "Asset" + }, + "Egy\u00e9b j\u00e1rm\u0171vek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1428, + "root_type": "Asset" + }, + "Egy\u00e9b j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1429, + "root_type": "Asset" + } + }, + "Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek": { + "account_number": 143, + "root_type": "Asset", + "is_group": 1, + "Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1431, + "root_type": "Asset" + }, + "Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1438, + "root_type": "Asset" + }, + "Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1439, + "root_type": "Asset" + } + }, + "Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek": { + "account_number": 144, + "root_type": "Asset", + "is_group": 1, + "Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1441, + "root_type": "Asset" + }, + "Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1448, + "root_type": "Asset" + }, + "Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1449, + "root_type": "Asset" + } + }, + "Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek": { + "account_number": 149, + "root_type": "Asset", + "is_group": 1, + "Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1491, + "root_type": "Asset" + }, + "Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1499, + "root_type": "Asset" + } + } + }, + "TENY\u00c9SZ\u00c1LLATOK": { + "account_number": 15, + "root_type": "Asset", + "is_group": 1, + "Teny\u00e9szt\u00e9sben hasznos\u00edtott \u00e1llatok": { + "account_number": 151, + "root_type": "Asset", + "is_group": 1, + "Teny\u00e9szt\u00e9sben hasznos\u00edtott \u00e1llatok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1511, + "root_type": "Asset" + }, + "Teny\u00e9szt\u00e9sben hasznos\u00edtott \u00e1llatok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1518, + "root_type": "Asset" + }, + "Teny\u00e9szt\u00e9sben hasznos\u00edtott \u00e1llatok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1519, + "root_type": "Asset" + } + }, + "Ig\u00e1s\u00e1llatok": { + "account_number": 152, + "root_type": "Asset", + "is_group": 1, + "Ig\u00e1s\u00e1llatok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1521, + "root_type": "Asset" + }, + "Ig\u00e1s\u00e1llatok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1528, + "root_type": "Asset" + }, + "Ig\u00e1s\u00e1llatok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1529, + "root_type": "Asset" + } + }, + "Egy\u00e9b teny\u00e9sz\u00e1llatok": { + "account_number": 153, + "root_type": "Asset", + "is_group": 1, + "Egy\u00e9b teny\u00e9sz\u00e1llatok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1531, + "root_type": "Asset" + }, + "Egy\u00e9b teny\u00e9sz\u00e1llatok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "account_number": 1538, + "root_type": "Asset" + }, + "Egy\u00e9b teny\u00e9sz\u00e1llatok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 1539, + "root_type": "Asset" + } + }, + "Kis \u00e9rt\u00e9k\u0171 teny\u00e9sz\u00e1llatok": { + "account_number": 159, + "root_type": "Asset", + "is_group": 1, + "Kis \u00e9rt\u00e9k\u0171 teny\u00e9sz\u00e1llatok brutt\u00f3 \u00e9rt\u00e9ke": { + "account_number": 1591, + "root_type": "Asset" + }, + "Kis \u00e9rt\u00e9k\u0171 teny\u00e9sz\u00e1llatok terv 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"root_type": "Liability" + }, + "Beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k": { + "account_number": 455, + "root_type": "Liability" + }, + "Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00f3k": { + "account_number": 456, + "root_type": "Liability" + }, + "V\u00e1lt\u00f3tartoz\u00e1sok": { + "account_number": 457, + "root_type": "Liability" + }, + "Eredm\u00e9nyt terhel\u0151 ad\u00f3k elsz\u00e1mol\u00e1sa": { + "account_number": 461, + "root_type": "Liability" + }, + "Szem\u00e9lyi j\u00f6vedelemad\u00f3 (SZJA) elsz\u00e1mol\u00e1sa": { + "account_number": 462, + "root_type": "Liability" + }, + "J\u00f6ved\u00e9ki ad\u00f3 elsz\u00e1mol\u00e1sa": { + "account_number": 463, + "root_type": "Liability" + }, + "G\u00e9pj\u00e1rm\u0171 ad\u00f3 (c\u00e9gaut\u00f3ad\u00f3) elsz\u00e1mol\u00e1sa": { + "account_number": 464, + "root_type": "Liability" + }, + "V\u00e1melsz\u00e1mol\u00e1si sz\u00e1mla": { + "account_number": 465, + "root_type": "Liability" + }, + "El\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3": { + "account_number": 466, + "root_type": "Liability" + }, + "Fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3": { + "account_number": 467, + "root_type": "Liability" + }, + "\u00c1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": { + "account_number": 468, + "root_type": "Liability" + }, + "Helyi ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla": { + "account_number": 469, + "root_type": "Liability" + }, + "J\u00f6vedelemelsz\u00e1mol\u00e1si sz\u00e1mla": { + "account_number": 471, + "root_type": "Liability" + }, + "Fel nem vett j\u00e1rand\u00f3s\u00e1gok": { + "account_number": 472, + "root_type": "Liability" + }, + "Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3": { + "account_number": 473, + "root_type": "Liability" + }, + "Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": { + "account_number": 474, + "root_type": "Liability" + }, + "Egy\u00e9b \u00e1llami ad\u00f3hat\u00f3s\u00e1ggal szembeni k\u00f6telezetts\u00e9g elsz\u00e1mol\u00e1sa": { + "account_number": 476, + "root_type": "Liability" + }, + "R\u00f6vid lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek munkav\u00e1llal\u00f3kkal \u00e9s tulajdonosokkal szemben": { + "account_number": 477, + "root_type": "Liability" + }, + "R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6telezetts\u00e9gek": { + "account_number": 478, + "root_type": "Liability" + }, + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek": { + "account_number": 479, + "root_type": "Liability" + } + }, + "PASSZ\u00cdV ID\u0150BELI ELHAT\u00c1ROL\u00c1SOK": { + "account_number": 48, + "root_type": "Liability", + "is_group": 1, + "Passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sok": { + "account_number": 481, + "root_type": "Liability" + } + }, + "\u00c9VI M\u00c9RLEGSZ\u00c1ML\u00c1K": { + "account_number": 49, + "root_type": "Liability", + "is_group": 1, + "Nyit\u00f3m\u00e9rleg sz\u00e1mla": { + "account_number": 491, + "root_type": "Liability" + }, + "Z\u00e1r\u00f3m\u00e9rleg sz\u00e1mla": { + "account_number": 492, + "root_type": "Liability" + }, + "Ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1si sz\u00e1mla": { + "account_number": 493, + "root_type": "Liability" + } + } + }, + "SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GNEMEK": { + "account_number": 5, + "root_type": "Expense", + "is_group": 1, + "ANYAGK\u00d6LTS\u00c9G": { + "account_number": 51, + "root_type": "Expense", + "is_group": 1, + "Alapanyagok k\u00f6lts\u00e9gei": { + "account_number": 511, + "root_type": "Expense" + }, + "Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei": { + "account_number": 512, + "root_type": "Expense" + }, + "Egy\u00e9b anyagk\u00f6lts\u00e9g": { + "account_number": 513, + "root_type": "Expense" + }, + "Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": { + "account_number": 519, + "root_type": "Expense" + } + }, + "IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": { + "account_number": 52, + "root_type": "Expense", + "is_group": 1, + "Sz\u00e1ll\u00edt\u00e1srakod\u00e1s, rakt\u00e1roz\u00e1s k\u00f6lts\u00e9gei": { + "account_number": 521, + "root_type": "Expense" + }, + "B\u00e9rleti d\u00edjak": { + "account_number": 522, + "root_type": "Expense" + }, + "Karbantart\u00e1si k\u00f6lts\u00e9gek": { + "account_number": 523, + "root_type": "Expense" + }, + "Hirdet\u00e9s, rekl\u00e1m, propaganda k\u00f6lts\u00e9gek": { + "account_number": 524, + "root_type": "Expense" + }, + "Oktat\u00e1s \u00e9s tov\u00e1bbk\u00e9pz\u00e9s k\u00f6lts\u00e9gei": { + "account_number": 525, + "root_type": "Expense" + }, + "Utaz\u00e1si \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek (napid\u00edj n\u00e9lk\u00fcl)": { + "account_number": 526, + "root_type": "Expense" + }, + "Ig\u00e9nybe vett egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": { + "account_number": 529, + "root_type": "Expense" + } + }, + "EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": { + "account_number": 53, + "root_type": "Expense", + "is_group": 1, + "Hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edjak, illet\u00e9kek": { + "account_number": 531, + "root_type": "Expense" + }, + "P\u00e9nz\u00fcgyi, befektet\u00e9si szolg\u00e1ltat\u00e1si d\u00edjak": { + "account_number": 532, + "root_type": "Expense" + }, + "Biztos\u00edt\u00e1si d\u00edjak": { + "account_number": 533, + "root_type": "Expense" + }, + "K\u00f6lts\u00e9gk\u00e9nt elsz\u00e1moland\u00f3 ad\u00f3k, j\u00e1rul\u00e9kok, term\u00e9kd\u00edjak": { + "account_number": 534, + "root_type": "Expense" + }, + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": { + "account_number": 539, + "root_type": "Expense" + } + }, + "B\u00c9RK\u00d6LTS\u00c9G": { + "account_number": 54, + "root_type": "Expense", + "is_group": 1, + "B\u00e9rk\u00f6lts\u00e9g": { + "account_number": 541, + "root_type": "Expense" + } + }, + "SZEM\u00c9LYI JELLEG\u0170 EGY\u00c9B KIFIZET\u00c9SEK": { + "account_number": 55, + "root_type": "Expense", + "is_group": 1, + "Munkav\u00e1llal\u00f3knak, tagoknak fizetett szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek": { + "account_number": 551, + "root_type": "Expense" + }, + "J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": { + "account_number": 552, + "root_type": "Expense" + }, + "Reprezent\u00e1ci\u00f3s k\u00f6lts\u00e9gek": { + "account_number": 553, + "root_type": "Expense" + }, + "Egy\u00e9b szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek": { + "account_number": 559, + "root_type": "Expense" + } + }, + "B\u00c9RJ\u00c1RUL\u00c9KOK": { + "account_number": 56, + "root_type": "Expense", + "is_group": 1, + "Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3": { + "account_number": 561, + "root_type": "Expense" + }, + "Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": { + "account_number": 563, + "root_type": "Expense" + }, + "Egy\u00e9b b\u00e9rj\u00e1rul\u00e9kok": { + "account_number": 569, + "root_type": "Expense" + } + }, + "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": { + "account_number": 57, + "root_type": "Expense", + "is_group": 1, + "Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s": { + "account_number": 571, + "root_type": "Expense" + }, + "Kis \u00e9rt\u00e9k\u0171 eszk\u00f6z\u00f6k egy \u00f6sszegben elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": { + "account_number": 572, + "root_type": "Expense" + } + }, + "AKTIV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": { + "account_number": 58, + "root_type": "Expense", + "is_group": 1, + "Saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa": { + "account_number": 581, + "root_type": "Expense" + }, + "Saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt\u00e9ke": { + "account_number": 582, + "root_type": "Expense" + }, + "Aktiv\u00e1lt saj\u00e1t teljes\u00edtm\u00e9nyek \u00e1tvezet\u00e9si sz\u00e1mla": { + "account_number": 589, + "root_type": "Expense" + } + }, + "K\u00d6LTS\u00c9GNEMEK \u00c1TVEZET\u00c9SE": { + "account_number": 59, + "root_type": "Expense", + "is_group": 1, + "K\u00f6lts\u00e9gnemek \u00e1tvezet\u00e9si sz\u00e1mla": { + "account_number": 599, + "root_type": "Expense" + } + } + }, + "SZ\u00c1MLAOSZT\u00c1LY R\u00c1FORD\u00cdT\u00c1SOK": { + "account_number": 8, + "root_type": "Expense", + "is_group": 1, + "ANYAGJELLEG\u0170 R\u00c1FORD\u00cdT\u00c1SOK": { + "account_number": 81, + "root_type": "Expense", + "is_group": 1, + "Anyagk\u00f6lts\u00e9g": { + "account_number": 811, + "root_type": "Expense" + }, + "Ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": { + "account_number": 812, + "root_type": "Expense" + }, + "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": { + "account_number": 813, + "root_type": "Expense" + }, + "Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": { + "account_number": 814, + "root_type": "Expense" + }, + "Eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": { + "account_number": 815, + "root_type": "Expense" + } + }, + "SZEM\u00c9LYI JELLEG\u0170 R\u00c1FORD\u00cdT\u00c1SOK": { + "account_number": 82, + "root_type": "Expense", + "is_group": 1, + "B\u00e9rk\u00f6lts\u00e9g": { + "account_number": 821, + "root_type": "Expense" + }, + "Szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sek": { + "account_number": 822, + "root_type": "Expense" + }, + "B\u00e9rj\u00e1rul\u00e9kok": { + "account_number": 823, + "root_type": "Expense" + } + }, + "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": { + "account_number": 83, + "root_type": "Expense", + "is_group": 1, + "\u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s": { + "account_number": 831, + "root_type": "Expense" + } + }, + "EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": { + "account_number": 86, + "root_type": "Expense", + "is_group": 1, + "Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": { + "account_number": 861, + "root_type": "Expense", + "is_group": 1, + "\u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6nyv szerinti \u00e9rt\u00e9ke": { + "account_number": 8611, + "root_type": "Expense" + }, + "\u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": { + "account_number": 8612, + "root_type": "Expense" + } + }, + "Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 eszk\u00f6z kivezet\u00e9sek": { + "account_number": 862, + "root_type": "Expense", + "is_group": 1, + "Hi\u00e1nyz\u00f3, megsemmis\u00fclt, kiselejtezett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k nett\u00f3 \u00e9rt\u00e9ke": { + "account_number": 8621, + "root_type": "Expense" + }, + "Hi\u00e1nyz\u00f3, megsemmis\u00fclt, \u00e1llom\u00e1nyb\u00f3l kivezetett k\u00e9szletek k\u00f6nyv szerinti \u00e9rt\u00e9ke": { + "account_number": 8622, + "root_type": "Expense" + } + }, + "Behajthatatlan k\u00f6vetel\u00e9sek le\u00edrt \u00f6sszege": { + "account_number": 863, + "root_type": "Expense" + }, + "C\u00e9ltartal\u00e9k k\u00e9pz\u00e9s": { + "account_number": 864, + "root_type": "Expense" + }, + "Ut\u00f3lag adott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": { + "account_number": 865, + "root_type": "Expense" + }, + "Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "account_number": 866, + "root_type": "Expense", + "is_group": 1, + "K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9ssel elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "account_number": 8661, + "root_type": "Expense" + }, + "Helyi \u00f6nkorm\u00e1nyzatokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "account_number": 8662, + "root_type": "Expense" + }, + "Elk\u00fcl\u00f6n\u00edtett \u00e1llami p\u00e9nzalapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "account_number": 8663, + "root_type": "Expense" + }, + "T\u00e1rsadalombiztos\u00edt\u00e1ssal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "account_number": 8664, + "root_type": "Expense" + }, + "EU p\u00e9nz\u00fcgyi alapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": { + "account_number": 8665, + "root_type": "Expense" + }, + "R\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt egy\u00e9b ad\u00f3k \u00e9s ad\u00f3jelleg\u0171 t\u00e9telek": { + "account_number": 8666, + "root_type": "Expense" + } + }, + "Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt, ad\u00f3nak nem min\u0151s\u00fcl\u0151 kifizet\u00e9sek": { + "account_number": 867, + "root_type": "Expense", + "is_group": 1, + "K\u00e1resem\u00e9nnyel kapcsolatos fizetett, fizetend\u0151 \u00f6sszegek": { + "account_number": 8671, + "root_type": "Expense" + }, + "K\u00f6lts\u00e9gek (r\u00e1f.) ellent\u00e9telez\u00e9s\u00e9re visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, v\u00e9glegesen \u00e1tadott p\u00e9nzeszk\u00f6z, juttat\u00e1s": { + "account_number": 8672, + "root_type": "Expense" + }, + "Fejleszt\u00e9si c\u00e9lra, visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 8673, + "root_type": "Expense" + }, + "Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s visszafizetend\u0151 \u00f6sszege": { + "account_number": 8674, + "root_type": "Expense" + }, + "Tao \u00e1ltal elismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": { + "account_number": 8675, + "root_type": "Expense" + }, + "Tao \u00e1ltal el nem ismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": { + "account_number": 8676, + "root_type": "Expense" + } + }, + "Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek": { + "account_number": 868, + "root_type": "Expense", + "is_group": 1, + "Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 8681, + "root_type": "Expense" + }, + "T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": { + "account_number": 8682, + "root_type": "Expense" + }, + "K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9se": { + "account_number": 8683, + "root_type": "Expense" + }, + "K\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se": { + "account_number": 8684, + "root_type": "Expense" + } + }, + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": { + "account_number": 869, + "root_type": "Expense", + "is_group": 1, + "T\u00e1rsas\u00e1gba bevitt, \u00e9rt\u00e9kp. v. r\u00e9sz. nem min\u0151s\u00fcl\u0151 vagyont. k\u00f6nyv sz. \u00e9s l\u00e9tes\u00edt\u0151 o. meghat. \u00e9rt\u00e9k\u00e9nek vesztes\u00e9gjelleg\u0171 k\u00fcl.": { + "account_number": 8691, + "root_type": "Expense" + }, + "Ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g szerz\u0151d\u00e9s szerinti \u00f6sszege": { + "account_number": 8692, + "root_type": "Expense" + }, + "T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, r\u00e9szesed\u00e9snek vagy \u00e9rt\u00e9kpap\u00edrnak nem min\u0151s\u00fcl\u0151 eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": { + "account_number": 8693, + "root_type": "Expense" + }, + "T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl ny\u00fajtott szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9ke": { + "account_number": 8694, + "root_type": "Expense" + }, + "Elengedett k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": { + "account_number": 8695, + "root_type": "Expense" + }, + "Egy\u00e9b, vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 r\u00e1ford\u00edt\u00e1sok": { + "account_number": 8696, + "root_type": "Expense" + } + } + }, + "P\u00c9NZ\u00dcGYI M\u0170VELETEK R\u00c1FORD\u00cdT\u00c1SAI": { + "account_number": 87, + "root_type": "Expense", + "is_group": 1, + "R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok, \u00e1rfolyamvesztes\u00e9gek": { + "account_number": 871, + "root_type": "Expense" + }, + "Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok \u00e1rfolyamvesztes\u00e9gek": { + "account_number": 872, + "root_type": "Expense" + }, + "Hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": { + "account_number": 873, + "root_type": "Expense" + }, + "Nem hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": { + "account_number": 874, + "root_type": "Expense" + }, + "R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": { + "account_number": 875, + "root_type": "Expense", + "is_group": 1, + "R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se": { + "account_number": 8751, + "root_type": "Expense" + }, + "R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": { + "account_number": 8752, + "root_type": "Expense" + } + }, + "K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9gei": { + "account_number": 876, + "root_type": "Expense", + "is_group": 1, + "Deviza \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamvesztes\u00e9ge": { + "account_number": 8761, + "root_type": "Expense" + }, + "K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamvesztes\u00e9ge": { + "account_number": 8762, + "root_type": "Expense" + } + }, + "P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b r\u00e1ford\u00edt\u00e1sai": { + "account_number": 877, + "root_type": "Expense" + }, + "P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an adott engedm\u00e9ny": { + "account_number": 878, + "root_type": "Expense" + }, + "Egy\u00e9b vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": { + "account_number": 879, + "root_type": "Expense" + } + }, + "EREDM\u00c9NYT TERHEL\u0150 AD\u00d3K": { + "account_number": 89, + "root_type": "Expense", + "is_group": 1, + "T\u00e1rsas\u00e1gi ad\u00f3": { + "account_number": 891, + "root_type": "Expense" + }, + "Kisv\u00e1llalati ad\u00f3": { + "account_number": 893, + "root_type": "Expense" + }, + "Eredm\u00e9nyt terhel\u0151 egy\u00e9b ad\u00f3k": { + "account_number": 899, + "root_type": "Expense" + } + } + }, + "SZ\u00c1MLAOSZT\u00c1LY BEV\u00c9TELEK": { + "account_number": 9, + "root_type": "Income", + "is_group": 1, + "BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "account_number": 91, + "root_type": "Income", + "is_group": 1, + "Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": { + "account_number": 911, + "root_type": "Income" + }, + "Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": { + "account_number": 912, + "root_type": "Income" + }, + "Belf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": { + "account_number": 913, + "root_type": "Income" + }, + "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": { + "account_number": 918, + "root_type": "Income" + }, + "Egy\u00e9b belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": { + "account_number": 919, + "root_type": "Income" + } + }, + "EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "account_number": 92, + "root_type": "Income", + "is_group": 1, + "K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": { + "account_number": 921, + "root_type": "Income" + }, + "K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": { + "account_number": 922, + "root_type": "Income" + }, + "K\u00fclf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": { + "account_number": 923, + "root_type": "Income" + }, + "K\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": { + "account_number": 928, + "root_type": "Income" + }, + "Egy\u00e9b k\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": { + "account_number": 929, + "root_type": "Income" + } + }, + "EGY\u00c9B BEV\u00c9TELEK": { + "account_number": 96, + "root_type": "Income", + "is_group": 1, + "Egy\u00e9b bev\u00e9telnek min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": { + "account_number": 961, + "root_type": "Income", + "is_group": 1, + "\u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k ellen\u00e9rt\u00e9ke": { + "account_number": 9611, + "root_type": "Income" + }, + "\u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek ellen\u00e9rt\u00e9ke": { + "account_number": 9612, + "root_type": "Income" + } + }, + "K\u00f6vetel\u00e9s k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t meghalad\u00f3an realiz\u00e1lt \u00f6sszeg": { + "account_number": 963, + "root_type": "Income" + }, + "C\u00e9ltartal\u00e9k felold\u00e1s": { + "account_number": 964, + "root_type": "Income" + }, + "Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": { + "account_number": 965, + "root_type": "Income" + }, + "M\u0171k\u00f6d\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 966, + "root_type": "Income", + "is_group": 1, + "K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9sb\u0151l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 9661, + "root_type": "Income" + }, + "Helyi \u00f6nkorm\u00e1nyzatokt\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 9662, + "root_type": "Income" + }, + "Eur\u00f3pai Uni\u00f3t\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 9663, + "root_type": "Income" + }, + "Egy\u00e9b forr\u00e1sb\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 9664, + "root_type": "Income" + } + }, + "Egy\u00e9b bev\u00e9telk\u00e9nt elsz\u00e1molt p\u00e9nzbev\u00e9telek": { + "account_number": 967, + "root_type": "Income", + "is_group": 1, + "K\u00e1resem\u00e9nnyel kapcsolatos t\u00e9r\u00edt\u00e9sek": { + "account_number": 9671, + "root_type": "Income" + }, + "K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 9672, + "root_type": "Income" + }, + "Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s, juttat\u00e1s": { + "account_number": 9673, + "root_type": "Income" + }, + "Kapott b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, fekb\u00e9rek, k\u00e9sedelmi kamatok, k\u00e1rt\u00e9r\u00edt\u00e9sek": { + "account_number": 9674, + "root_type": "Income" + } + }, + "Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa": { + "account_number": 968, + "root_type": "Income", + "is_group": 1, + "Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": { + "account_number": 9681, + "root_type": "Income" + }, + "T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": { + "account_number": 9682, + "root_type": "Income" + }, + "K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": { + "account_number": 9683, + "root_type": "Income" + }, + "R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": { + "account_number": 9684, + "root_type": "Income" + } + }, + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": { + "account_number": 969, + "root_type": "Income", + "is_group": 1, + "Gazd. t\u00e1rs. bevitt, \u00e9rt\u00e9kp. v. r\u00e9sz. nem min\u0151s\u00fcl\u0151 vagyont. nyilv. sz. \u00e9rt. \u00e9s l\u00e9tes\u00edt\u0151 o. meghat. \u00e9rt. nyeres\u00e9gjelleg\u0171 k\u00fcl.": { + "account_number": 9691, + "root_type": "Income" + }, + "El\u00e9v\u00fclt k\u00f6telezetts\u00e9g k\u00f6nyv szerinti \u00e9rt\u00e9ke": { + "account_number": 9692, + "root_type": "Income" + }, + "T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tvett, aj\u00e1nd\u00e9kk\u00e9nt, hagyat\u00e9kk\u00e9nt kapott, fellelt eszk\u00f6z\u00f6k piaci vagy jogszab\u00e1ly szerinti \u00e9rt\u00e9ke": { + "account_number": 9693, + "root_type": "Income" + }, + "T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl kapott szolg\u00e1ltat\u00e1sok piaci vagy jogszab\u00e1ly szerinti \u00e9rt\u00e9ke": { + "account_number": 9694, + "root_type": "Income" + }, + "Elengedett \u00e9s ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g \u00e9rt\u00e9ke": { + "account_number": 9695, + "root_type": "Income" + }, + "Egy\u00e9b, vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 bev\u00e9telek": { + "account_number": 9696, + "root_type": "Income" + } + } + }, + "P\u00c9NZ\u00dcGYI M\u0170VELETEK BEV\u00c9TELEI": { + "account_number": 97, + "root_type": "Income", + "is_group": 1, + "R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": { + "account_number": 971, + "root_type": "Income" + }, + "Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": { + "account_number": 972, + "root_type": "Income" + }, + "Hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": { + "account_number": 973, + "root_type": "Income" + }, + "Nem hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": { + "account_number": 974, + "root_type": "Income" + }, + "Kapott (j\u00e1r\u00f3) osztal\u00e9k \u00e9s r\u00e9szesed\u00e9s": { + "account_number": 975, + "root_type": "Income" + }, + "K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamnyeres\u00e9gei": { + "account_number": 976, + "root_type": "Income", + "is_group": 1, + "Deviza \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamnyeres\u00e9ge": { + "account_number": 9761, + "root_type": "Income" + }, + "K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamnyeres\u00e9ge": { + "account_number": 9762, + "root_type": "Income" + } + }, + "P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b bev\u00e9telei": { + "account_number": 977, + "root_type": "Income" + }, + "P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an kapott engedm\u00e9ny": { + "account_number": 978, + "root_type": "Income" + }, + "Egy\u00e9b vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi bev\u00e9telek": { + "account_number": 979, + "root_type": "Income" + } + } + } + } +} \ No newline at end of file