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country wise chart of accounts restructured

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This commit is contained in:
Nabin Hait 2014-08-25 18:27:42 +05:30
parent 712aa5809d
commit 9ddc002d6a
105 changed files with 38985 additions and 124560 deletions
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0
erpnext/accounts/doctype/chart_of_accounts/__init__.py → erpnext/accounts/doctype/account/chart_of_accounts/__init__.py
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erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json Normal file
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{
"country_code": "ae",
"name": "U.A.E Chart of Accounts - Standard",
"tree": {
"Assets": {
"Current Assets": {
"Accounts Receivable": {
"Corporate Credit Cards": {
"account_type": "Receivable"
},
"Other Receivable": {
"Accrued Rebates Due from Suppliers": {
"account_type": "Receivable"
},
"Accured Income from Suppliers": {
"account_type": "Receivable"
},
"Other Debtors": {
"account_type": "Receivable"
},
"account_type": "Receivable"
},
"Post Dated Cheques Received": {
"account_type": "Receivable"
},
"Staff Receivable": {
"account_type": "Receivable"
},
"Trade Receivable": {
"account_type": "Receivable"
},
"Trade in Opening Fees": {
"account_type": "Receivable"
},
"account_type": "Receivable"
},
"Cash in Hand & Banks": {
"Banks": {
"Bank Margin On LC & LG": {},
"Banks Blocked Deposits": {},
"Banks Call Deposit Accounts": {},
"Banks Current Accounts": {}
},
"Cash in Hand": {
"Cash in Safe": {
"Main Safe": {
"account_type": "Cash"
},
"Main Safe - Foreign Currency": {
"account_type": "Cash"
}
},
"Petty Cash": {
"Petty Cash - Admininistration": {
"account_type": "Cash"
},
"Petty Cash - Others": {
"account_type": "Cash"
}
}
},
"Cash in Transit": {
"Credit Cards": {
"Gateway Credit Cards": {
"account_type": "Bank"
},
"Manual Visa & Master Cards": {
"account_type": "Bank"
},
"PayPal Account": {
"account_type": "Bank"
},
"Visa & Master Credit Cards": {
"account_type": "Bank"
}
}
}
},
"Inventory": {
"Consigned Stock": {
"Handling Difference in Inventory": {},
"Items Delivered to Customs on temprary Base": {}
},
"Stock in Hand": {
"Customs Duty": {},
"Freight and Transport": {},
"Shipment Insurance": {},
"Shipment Other Charges": {},
"Shipments Documentation Charges": {},
"Supplier Cost": {}
}
},
"Perliminary and Preoperating Expenses": {
"Preoperating Expenses": {}
},
"Prepayments & Deposits": {
"Deposits": {
"Deposit - Office Rent": {},
"Deposit Others": {},
"Deposit to Immigration (Visa)": {},
"Deposits - Customs": {}
},
"Prepaid Taxes": {
"Sales Taxes Receivables": {},
"Withholding Tax Receivables": {}
},
"Prepayments": {
"Other Prepayments": {},
"PrePaid Advertisement Expenses": {},
"Prepaid Bank Guarantee": {},
"Prepaid Consultancy Fees": {},
"Prepaid Employees Housing": {},
"Prepaid Finance charge for Loans": {},
"Prepaid Legal Fees": {},
"Prepaid License Fees": {},
"Prepaid Life Insurance": {},
"Prepaid Maintenance": {},
"Prepaid Medical Insurance": {},
"Prepaid Office Rent": {},
"Prepaid Other Insurance": {},
"Prepaid Schooling Fees": {},
"Prepaid Site Hosting Fees": {},
"Prepaid Sponsorship Fees": {}
}
}
},
"Long Term Assets": {
"Fixed Assets": {
"Accumulated Depreciation": {
"Acc. Depreciation of Motor Vehicles": {},
"Acc. Deprn.Computer Hardware & Software": {},
"Acc.Deprn.of Furniture & Office Equipment": {},
"Amortisation on Leasehold Improvement": {}
},
"Fixed Assets (Cost Price)": {
"Computer Hardware & Software": {},
"Furniture and Equipment": {},
"Leasehold Improvement": {},
"Motor Vehicules": {},
"Work In Progrees": {}
}
},
"Intangible Assets": {
"Computer Card Renewal": {},
"Dispoal of Outlets": {},
"Registration of Trademarks": {}
},
"Intercompany Accounts": {},
"Investments": {
"Investments in Subsidiaries": {}
}
}
},
"Closing And Temporary Accounts": {
"Closing Accounts": {
"Closing Account": {}
}
},
"Expenses": {
"Commercial Expenses": {
"Consultancy Fees": {},
"Provision for Doubtful Debts": {}
},
"Cost of Sale": {
"Cost Of Goods Sold": {
"Cost Of Goods Sold I/C Sales": {},
"Cost of Goods Sold in Trading": {}
}
},
"Depreciation": {
"Depreciation & Amortization": {
"Amortization on Leasehold Improvement": {},
"Depreciation Of Computer Hard & Soft": {},
"Depreciation Of Furniture & Office Equipment\n\t\t\t": {},
"Depreciation Of Motor Vehicles": {}
}
},
"Direct Expenses": {
"Financial Charges": {
"Air Miles Card Charges": {},
"Amex Credit Cards Charges": {},
"Bank Finance & Loan Charges": {},
"Credit Card Charges": {},
"Credit Card Swipe Charges": {},
"PayPal Charges": {}
}
},
"MISC Charges": {
"Other Charges": {
"Captial Loss": {
"Disposal of Business Branch": {},
"Loss On Fixed Assets Disposal": {},
"Loss on Difference on Exchange": {}
},
"Other Non Operating Exp": {
"Other Non Operating Expenses": {}
},
"Previous Year Adjustments": {
"Previous Year Adjustments Account": {}
},
"Royalty Fees": {
"Royalty to Parent Co.": {}
},
"Tax / Zakat Expenses": {
"Income Tax": {},
"Zakat": {}
}
}
},
"Share Resources": {
"Share Resource Expenses Account": {}
},
"Store Operating Expenses": {
"Selling, General & Admin Expenses": {
"Advertising Expenses": {
"Other - Advertising Expenses": {}
},
"Bank & Finance Charges": {
"Other Bank Charges": {}
},
"Communications": {
"Courrier": {},
"Others - Communication": {},
"Telephone": {},
"Web Site Hosting Fees": {}
},
"Office & Various Expenses": {
"Cleaning": {},
"Convoyance Expenses": {},
"Gifts & Donations": {},
"Insurance": {},
"Kitchen and Buffet Expenses": {},
"Maintenance": {},
"Others - Office Various Expenses": {},
"Security & Guard": {},
"Stationary From Suppliers": {},
"Stationary Out Of Stock": {},
"Subscriptions": {},
"Training": {},
"Vehicle Expenses": {}
},
"Personnel Cost": {
"Basic Salary": {},
"End Of Service Indemnity": {},
"Housing Allowance": {},
"Leave Salary": {},
"Leave Ticket": {},
"Life Insurance": {},
"Medical Insurance": {},
"Personnel Cost Others": {},
"Sales Commission": {},
"Staff School Allowances": {},
"Transportation Allowance": {},
"Uniform": {},
"Visa Expenses": {}
},
"Professional & Legal Fees": {
"Audit Fees": {},
"Legal fees": {},
"Others - Professional Fees": {},
"Sponsorship Fees": {},
"Trade License Fees": {}
},
"Provision & Write Off": {
"Amortisation of Preoperating Expenses": {},
"Cash Shortage": {},
"Others - Provision & Write off": {},
"Write Off Inventory": {},
"Write Off Receivables & Payables": {}
},
"Rent Expenses": {
"Office Rent": {},
"Warehouse Rent": {}
},
"Travel Expenses": {
"Air tickets": {},
"Hotel": {},
"Meals": {},
"Others": {},
"Per Diem": {}
},
"Utilities": {
"Other Utility Cahrges": {},
"Water & Electricity": {}
}
}
}
},
"Liabilities": {
"Current Liabilities": {
"Accounts Payable": {
"Payables": {
"Advance Paybale to Suppliers": {
"account_type": "Payable"
},
"Consigned Payable": {
"account_type": "Payable"
},
"Other Payable": {
"account_type": "Payable"
},
"Post Dated Cheques Paid": {
"account_type": "Payable"
},
"Staff Payable": {
"account_type": "Payable"
},
"Suppliers Price Protection": {
"account_type": "Payable"
},
"Trade Payable": {
"account_type": "Payable"
},
"account_type": "Payable"
}
},
"Accruals & Provisions": {
"Accruals": {
"Accrued Personnel Cost": {
"Accrued - Commissions": {},
"Accrued - Leave Salary": {},
"Accrued - Leave Tickets": {},
"Accrued - Salaries": {},
"Accrued Other Personnel Cost": {},
"Accrued Salaries Increment": {},
"Accrued-Staff Bonus": {}
}
},
"Accrued Expenses": {
"Accrued Other Expenses": {
"Accrued - Audit Fees": {},
"Accrued - Office Rent": {},
"Accrued - Sponsorship": {},
"Accrued - Telephone": {},
"Accrued - Utilities": {},
"Accrued Others": {}
}
},
"Other Current Liabilities": {
"Accrued Dubai Customs": {},
"Deferred income": {},
"Shipping & Handling": {}
},
"Provisions": {
"Tax Payables": {
"Income Tax Payable": {},
"Sales Tax Payable": {},
"Withholding Tax Payable": {}
}
},
"Short Term Loan": {}
},
"Reservations & Credit Notes": {
"Credit Notes": {
"Credit Notes to Customers": {},
"Reservations": {}
}
},
"Unearned Income": {}
},
"Long Term Liabilities": {
"Long Term Loans & Provisions": {}
}
},
"Revenue": {
"Direct Revenue": {
"Other Direct Revenue": {
"Other Revenue - Operating": {
"Advertising Income": {},
"Branding Income": {},
"Early Setmt Margin from Suppliers": {},
"Marketing Rebate from Suppliers": {},
"Rebate from Suppliers": {},
"Service Income": {},
"Space Rental Income": {}
}
}
},
"Indirect Revenue": {
"Other Indirect Revenue": {
"Capital Gain": {},
"Excess In Till": {},
"Gain On Difference Of Exchange": {},
"Management Consultancy Fees": {},
"Other Income": {}
},
"Other Revenue - Non Operating": {
"Interest Revenue": {},
"Interest from FD": {},
"Products Listing Fees from Suppliers": {},
"Trade Opening Fees from suppliers": {}
}
},
"Sales": {
"Sales from Other Regions": {
"Sales from Other Region": {}
},
"Sales of same region": {
"Management Consultancy Fees": {},
"Sales Account": {},
"Sales of I/C": {}
}
}
},
"Share Holder Equity": {
"Capital": {
"Contributed Capital": {},
"Share Capital": {},
"Shareholders Current A/c": {},
"Sub Ordinated Loan": {},
"Treasury Stocks": {}
},
"Retained Earnings": {
"Current Year Results": {},
"Dividends Paid": {},
"Previous Years Results": {}
}
},
"name": "Chart of Account U.A.E",
"parent_id": null
}
}

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erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json Normal file
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{
"country_code": "ar",
"name": "Argentina - Plan de Cuentas",
"tree": {
"Cuentas Patrimoniales": {
"ACTIVO": {
"Bienes Inmateriales": {
"Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada": {},
"Bienes Inmateriales / Concesiones y Franquicias": {},
"Bienes Inmateriales / Marcas de F\u00e1brica": {},
"Bienes Inmateriales / Patentes de Invenci\u00f3n": {}
},
"Bienes de Cambio": {
"(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio": {},
"Bienes de Cambio - Mercader\u00edas": {
"Bienes de Cambio - Mercader\u00edas / Categoria de productos 01": {}
},
"Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito": {},
"Materiales Varios ": {},
"Materias primas": {},
"Productos Elaborados": {},
"Productos en Curso de Elaboraci\u00f3n": {}
},
"Bienes de Uso": {
"Bienes de Uso / (-) Depreciaci\u00f3n Acumulada": {},
"Bienes de Uso / Equipos": {},
"Bienes de Uso / Inmuebles": {},
"Bienes de Uso / Maquinaria": {},
"Bienes de Uso / Rodados": {}
},
"Caja y Bancos": {
"Caja y Bancos - Caja": {
"Caja y bancos - Caja / efectivo ARS": {}
},
"Caja y Bancos - Cuentas Corrientes": {
"Caja y Bancos.../ BCO. CTA CTE ARS": {}
},
"Caja y Bancos - Fondos fijos": {
"Caja y ...- Fondos fijos / caja chica 01 ARS": {}
},
"Caja y Bancos - Moneda Extranjera": {
"Caja y bancos - Caja / efectivo USD": {}
},
"Caja y bancos - Recaudaciones a Depositar ": {},
"Caja y bancos - Valores a Depositar ": {}
},
"Inversiones": {
"Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
"Inversiones / Acciones Permanentes": {},
"Inversiones / Acciones Transitorias": {},
"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": {}
}
}
},
"Cuentas de Movimiento": {
"Compras": {
"Compras - Categoria de productos 01": {}
},
"Costos de Producci\u00f3n": {},
"Gastos de Administraci\u00f3n": {},
"Gastos de Comercializaci\u00f3n": {}
},
"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": {}
}
},
"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": {}
}
}
}
},
"name": "Argentina"
}
}

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erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json Normal file
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{
"country_code": "at",
"name": "Austria - Chart of Accounts",
"tree": {
"Summe Abschreibungen und Aufwendungen": {
"7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {},
"7100 bis 7190 Sonstige Steuern": {
"account_type": "Tax"
},
"7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung": {},
"7300 bis 7310 Transporte durch Dritte": {},
"7320 bis 7330 Kfz - Aufwand": {},
"7340 bis 7350 Reise- und Fahraufwand": {},
"7360 bis 7370 Tag- und N\u00e4chtigungsgelder": {},
"7380 bis 7390 Nachrichtenaufwand": {},
"7400 bis 7430 Miet- und Pachtaufwand": {},
"7440 bis 7470 Leasingaufwand": {},
"7480 bis 7490 Lizenzaufwand": {},
"7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal": {},
"7540 bis 7570 Provisionen an Dritte": {},
"7580 bis 7590 Aufsichtsratsverg\u00fctungen": {},
"7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen": {},
"7650 bis 7680 Werbung und Repr\u00e4sentationen": {},
"7700 bis 7740 Versicherungen": {},
"7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand": {},
"7800 bis 7810 Schadensf\u00e4lle": {},
"7840 bis 7880 Verschiedene betriebliche Aufwendungen": {},
"7910 bis 7950 Aufwandsstellenrechung der Hersteller": {},
"Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes": {},
"Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen": {},
"Aufwandsstellenrechnung": {},
"Aus- und Fortbildung": {},
"Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen": {},
"B\u00fcromaterial und Drucksorten": {},
"Fachliteratur und Zeitungen ": {},
"Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen": {},
"Mitgliedsbeitr\u00e4ge": {},
"Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen": {},
"Sonstige betrieblichen Aufwendungen": {},
"Spenden und Trinkgelder": {},
"Spesen des Geldverkehrs": {},
"Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen": {},
"Vertriebskosten": {},
"Verwaltungskosten": {}
},
"Summe Betriebliche Ertr\u00e4ge": {
"4400 bis 4490 Erl\u00f6sschm\u00e4lerungen": {},
"4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen": {},
"4580 bis 4590 andere aktivierte Eigenleistungen": {},
"4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
"4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
"4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
"4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {},
"4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge": {},
"Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder": {},
"Erl\u00f6se 10 %": {},
"Erl\u00f6se 20 %": {},
"Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt": {},
"Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt": {},
"Erl\u00f6se i.g. Lieferungen (stfr)": {}
},
"Summe Eigenkapital R\u00fccklagen Abschlusskonten": {
"9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital": {
"account_type": "Equity"
},
"9200 bis 9290 Kapitalr\u00fccklagen": {
"account_type": "Equity"
},
"9300 bis 9380 Gewinnr\u00fccklagen": {
"account_type": "Equity"
},
"9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen": {
"account_type": "Equity"
},
"9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften": {},
"9700 bis 9790 Einlagen stiller Gesellschafter ": {},
"9900 bis 9999 Evidenzkonten": {},
"Bilanzgewinn (-verlust )": {
"account_type": "Equity"
},
"Er\u00f6ffnungsbilanz": {},
"Gewinn- und Verlustrechnung": {},
"Schlussbilanz": {},
"nicht eingeforderte ausstehende Einlagen": {
"account_type": "Equity"
}
},
"Summe Finanzertr\u00e4ge und Aufwendungen": {
"8000 bis 8040 Ertr\u00e4ge aus Beteiligungen": {},
"8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {},
"8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {},
"8220 bis 8250 Aufwendungen aus Beteiligungen": {},
"8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens": {},
"8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem": {},
"8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge": {},
"8450 bis 8490 Au\u00dferordentliche Aufwendungen": {},
"8500 bis 8590 Steuern vom Einkommen und vom Ertrag": {
"account_type": "Tax"
},
"8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen": {},
"8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen": {},
"8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen": {},
"8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen": {},
"Buchwert abgegangener Beteiligungen": {},
"Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens": {},
"Buchwert abgegangener sonstiger Finanzanlagen": {},
"Erl\u00f6se aus dem Abgang von Beteiligungen": {},
"Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens": {},
"Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen": {},
"Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen": {},
"Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens": {},
"Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen": {},
"nicht ausgenutzte Lieferantenskonti": {}
},
"Summe Fremdkapital": {
"3020 bis 3030 Steuerr\u00fcckstellungen": {},
"3040 bis 3090 Sonstige R\u00fcckstellungen": {},
"3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten": {},
"3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten": {},
"3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel": {
"account_type": "Payable"
},
"3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht": {},
"3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit": {},
"3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten": {},
"3900 bis 3990 Passive Rechnungsabgrenzungsposten": {},
"Anleihen (einschlie\u00dflich konvertibler)": {},
"Erhaltene Anzahlungenauf Bestellungen": {},
"R\u00fcckstellungen f\u00fcr Abfertigung": {},
"R\u00fcckstellungen f\u00fcr Pensionen": {},
"USt. \u00a719 /art (reverse charge)": {
"account_type": "Tax"
},
"Umsatzsteuer": {},
"Umsatzsteuer Zahllast": {
"account_type": "Tax"
},
"Umsatzsteuer aus i.g. Erwerb 10%": {
"account_type": "Tax"
},
"Umsatzsteuer aus i.g. Erwerb 20%": {
"account_type": "Tax"
},
"Umsatzsteuer aus i.g. Lieferungen 10%": {
"account_type": "Tax"
},
"Umsatzsteuer aus i.g. Lieferungen 20%": {
"account_type": "Tax"
},
"Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen": {},
"Verbindlichkeiten aus Lieferungen u. Leistungen EU": {
"account_type": "Payable"
},
"Verbindlichkeiten aus Lieferungen u. Leistungen Inland": {
"account_type": "Payable"
},
"Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland": {
"account_type": "Payable"
},
"Verbindlichkeiten gegen\u00fcber Gesellschaften": {},
"Verrechnung Finanzamt": {
"account_type": "Tax"
}
},
"Summe Kontoklasse 0 Anlageverm\u00f6gen": {
"44 bis 49 Sonstige Maschinen und maschinelle Anlagen": {},
"920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens": {},
"940 bis 970 Sonstige Finanzanlagen, Wertrechte": {},
"Allgemeine Werkzeuge und Handwerkzeuge": {},
"Andere Bef\u00f6rderungsmittel": {},
"Andere Betriebs- und Gesch\u00e4ftsausstattung": {},
"Andere Erzeugungshilfsmittel": {},
"Anlagen im Bau": {},
"Anteile an Investmentfonds": {},
"Anteile an Kapitalgesellschaften ohne Beteiligungscharakter": {},
"Anteile an Personengesellschaften ohne Beteiligungscharakter": {},
"Anteile an verbundenen Unternehmen": {},
"Antriebsmaschinen": {},
"Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes": {},
"Ausleihungen an verbundene Unternehmen": {},
"Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht": {},
"Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden": {},
"Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden": {},
"Bebaute Grundst\u00fccke (Grundwert)": {},
"Beheizungs- und Beleuchtungsanlagen": {},
"Beteiligungen an Gemeinschaftunternehmen": {},
"Beteiligungen an angeschlossenen (assoziierten) Unternehmen": {},
"Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund": {},
"Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund": {},
"B\u00fcromaschinen, EDV - Anlagen": {},
"Datenverarbeitungsprogramme": {},
"Energieversorgungsanlagen": {},
"Fertigungsmaschinen": {},
"Gebinde": {},
"Geleistete Anzahlungen": {},
"Genossenschaften ohne Beteiligungscharakter": {},
"Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet": {},
"Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet": {},
"Gesch\u00e4fts(Firmen)wert": {},
"Grundst\u00fcckseinrichtunten auf eigenem Grund": {},
"Grundst\u00fcckseinrichtunten auf fremdem Grund": {},
"Grundst\u00fccksgleiche Rechte": {},
"Hebezeuge und Montageanlagen": {},
"Konzessionen": {},
"Kumulierte Abschreibungen": {},
"LKW": {},
"Marken, Warenzeichen und Musterschutzrechte": {},
"Maschinenwerkzeuge": {},
"Nachrichten- und Kontrollanlagen": {},
"PKW": {},
"Pacht- und Mietrechte": {},
"Patentrechte und Lizenzen": {},
"Sonstige Ausleihungen": {},
"Sonstige Beteiligungen": {},
"Transportanlagen": {},
"Unbebaute Grundst\u00fccke": {},
"Vorrichtungen, Formen und Modelle": {},
"Wohn- und Sozialgeb\u00e4ude auf eigenem Grund": {},
"Wohn- und Sozialgeb\u00e4ude auf fremdem Grund": {}
},
"Summe Personalaufwand": {
"6000 bis 6190 L\u00f6hne": {},
"6200 bis 6390 Geh\u00e4lter": {},
"6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen": {},
"6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung": {},
"6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter": {},
"6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte": {},
"6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {},
"6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {},
"6700 bis 6890 Sonstige Sozialaufwendungen": {},
"Aufwandsstellenrechnung": {}
},
"Summe Umlaufverm\u00f6gen": {
"2000 bis 2007 Forderungen aus Lief. und Leist. Inland": {
"account_type": "Receivable"
},
"2100 bis 2120 Forderungen aus Lief. und Leist. EU": {
"account_type": "Receivable"
},
"2150 bis 2170 Forderungen aus Lief. und Leist. Ausland": {
"account_type": "Receivable"
},
"2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen": {
"account_type": "Receivable"
},
"2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
"account_type": "Receivable"
},
"2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde": {
"account_type": "Receivable"
},
"2630 bis 2670 Sonstige Wertpapiere": {
"account_type": "Receivable"
},
"2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung": {
"account_type": "Receivable"
},
"Aktive Rechnungsabrenzungsposten": {
"account_type": "Receivable"
},
"Anteile an verbundenen Unternehmen": {
"account_type": "Receivable"
},
"Bank / Guthaben bei Kreditinstituten": {
"account_type": "Receivable"
},
"Besitzwechsel ...": {
"account_type": "Receivable"
},
"Disagio": {
"account_type": "Receivable"
},
"Eigene Anteile (Wertpapiere)": {
"account_type": "Receivable"
},
"Einfuhrumsatzsteuer (bezahlt)": {},
"Eingeforderte aber noch nicht eingezahlte Einlagen": {
"account_type": "Receivable"
},
"Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
"account_type": "Receivable"
},
"Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
"account_type": "Receivable"
},
"Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
"account_type": "Receivable"
},
"Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
"account_type": "Receivable"
},
"Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
"account_type": "Receivable"
},
"Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
"account_type": "Receivable"
},
"Kassenbestand": {
"account_type": "Receivable"
},
"Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
"account_type": "Receivable"
},
"Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
"account_type": "Receivable"
},
"Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
"account_type": "Receivable"
},
"Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
"account_type": "Receivable"
},
"Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
"account_type": "Receivable"
},
"Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
"account_type": "Receivable"
},
"Postwertzeichen": {
"account_type": "Receivable"
},
"Schecks in Inlandsw\u00e4hrung": {
"account_type": "Receivable"
},
"Sonstige Anteile": {
"account_type": "Receivable"
},
"Stempelmarken": {
"account_type": "Receivable"
},
"Steuerabgrenzung": {
"account_type": "Receivable"
},
"Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz": {
"account_type": "Receivable"
},
"Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung": {
"account_type": "Receivable"
},
"Vorsteuer": {
"account_type": "Receivable"
},
"Vorsteuer aus ig. Erwerb 10%": {
"account_type": "Tax"
},
"Vorsteuer aus ig. Erwerb 20%": {
"account_type": "Tax"
},
"Vorsteuer \u00a719/Art 19 ( reverse charge ) ": {
"account_type": "Tax"
},
"Wertberichtigungen": {
"account_type": "Receivable"
}
},
"Summe Vorr\u00e4te": {
"1000 bis 1090 Bezugsverrechnung": {},
"1100 bis 1190 Rohstoffe": {},
"1200 bis 1290 Bezogene Teile": {},
"1300 bis 1340 Hilfsstoffe": {},
"1350 bis 1390 Betriebsstoffe": {},
"1400 bis 1490 Unfertige Erzeugniss": {},
"1500 bis 1590 Fertige Erzeugniss": {},
"1600 bis 1690 Waren": {},
"1700 bis 1790 Noch nicht abgerechenbare Leistungen": {},
"1900 bis 1990 Wertberichtigungen": {},
"geleistete Anzahlungen": {}
},
"Summe Wareneinsatz": {
"5100 bis 5190 Verbrauch an Rohstoffen": {},
"5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen": {},
"5300 bis 5390 Verbrauch von Hilfsstoffen": {},
"5400 bis 5490 Verbrauch von Betriebsstoffen": {},
"5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel": {},
"5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser": {},
"5700 bis 5790 Sonstige bezogene Herstellungsleistungen": {},
"Aufwandsstellenrechnung": {},
"Skontoertr\u00e4ge auf Materialaufwand": {},
"Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen": {},
"Wareneinkauf 10 %": {},
"Wareneinkauf 20 %": {},
"Wareneinkauf igErwerb 10 % VSt/10 % USt": {},
"Wareneinkauf igErwerb 20 % VSt/20 % USt": {},
"Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt": {},
"Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt": {}
},
"name": "Account Chart - Austria EKR2010"
}
}

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{
"country_code": "br",
"name": "Planilha de Contas Brasileira",
"tree": {
"ATIVO": {
"CIRCULANTE": {
"CONTAS RETIFICADORAS": {
"(-) Duplicatas Descontadas": {},
"(-) Outras Contas Retificadoras": {},
"(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": {},
"(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
"(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}
},
"CR\u00c9DITOS": {
"Adiantamentos a Fornecedores": {},
"CSLL a Recuperar": {},
"Clientes": {
"account_type": "Receivable"
},
"Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {},
"Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {},
"Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
"ICMS e Contribui\u00e7\u00f5es a Recuperar": {},
"IPI a Recuperar": {},
"Imposto de Renda a Recuperar": {},
"Outras": {},
"Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {},
"PIS e COFINS a Recuperar": {},
"Tributos Municipais a Recuperar": {}
},
"DESPESAS DO EXERC\u00cdCIO SEGUINTE": {
"Despesas do Exerc\u00edcio Seguinte": {},
"Outras Contas": {}
},
"DISPONIBILIDADES": {
"Bancos": {
"account_type": "Cash"
},
"Caixa": {
"account_type": "Bank"
},
"Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {},
"Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
"Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es": {},
"Outras": {},
"Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": {},
"Valores Mobili\u00e1rios - Mercado de Capitais Externo": {},
"Valores Mobili\u00e1rios - Mercado de Capitais Interno": {},
"Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": {},
"Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
"Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es": {}
},
"ESTOQUES": {
"Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {},
"Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {},
"Im\u00f3veis Destinados \u00e0 Venda": {},
"Insumos (materiais diretos)": {},
"Insumos Agropecu\u00e1rios": {},
"Mercadorias para Revenda": {},
"Outras": {},
"Produtos Acabados": {},
"Produtos Agropecu\u00e1rios Acabados": {},
"Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {},
"Produtos em Elabora\u00e7\u00e3o": {},
"Servi\u00e7os em andamento": {}
}
},
"N\u00c3O CIRCULANTE": {
"DIFERIDO": {
"(-) Amortiza\u00e7\u00e3o do Diferido": {},
"Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
"Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
"Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {},
"Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {},
"Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {}
},
"IMOBILIZADO": {
"(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": {},
"(-) Outras Contas Redutoras do Imobilizado": {},
"Aeronaves": {},
"Constru\u00e7\u00f5es em Andamento": {},
"Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
"Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
"Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {},
"Edif\u00edcios e Constru\u00e7\u00f5es": {},
"Embarca\u00e7\u00f5es": {},
"Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {},
"Florestamento e Reflorestamento": {},
"M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {},
"Outras Imobiliza\u00e7\u00f5es": {},
"Recursos Minerais": {},
"Terrenos": {},
"Ve\u00edculos": {}
},
"INTANG\u00cdVEL": {
"(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {},
"(-) Outras Contas Redutoras do Intang\u00edvel": {},
"Concess\u00f5es": {},
"Desenvolvimento de Produtos": {},
"Direitos Autorais": {},
"Franquias": {},
"Fundo de Com\u00e9rcio": {},
"Marcas e Patentes": {},
"Outras": {},
"Software ou Programas de Computador": {}
},
"INVESTIMENTOS": {
"(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {},
"(-) Outras Contas Retificadoras": {},
"Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
"Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
"Investimentos Decorrentes de Incentivos Fiscais": {},
"Outras Contas": {},
"Outros Investimentos": {},
"Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {},
"\u00c1gios em Investimentos": {}
},
"REALIZ\u00c1VEL A LONGO PRAZO": {
"(-) Duplicatas Descontadas": {},
"(-) Outras Contas Retificadoras": {},
"(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
"(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {},
"Clientes": {
"account_type": "Receivable"
},
"Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {},
"Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {},
"Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
"Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
"Dep\u00f3sitos Judiciais": {},
"Outras Contas": {},
"Valores Mobili\u00e1rios": {}
}
}
},
"CUSTOS DE PRODU\u00c7\u00c3O": {
"CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": {
"CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": {
"Alimenta\u00e7\u00e3o do Trabalhador": {},
"Arrendamento Mercantil": {},
"Constitui\u00e7\u00e3o de Provis\u00f5es": {},
"Consumo de Insumos": {},
"Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
"Encargos Sociais \u2013 FGTS": {},
"Encargos Sociais \u2013 Outros": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {},
"Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
"Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
"Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
"Outros Custos": {},
"Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
"Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
"Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
"Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
"Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
},
"CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": {
"Alimenta\u00e7\u00e3o do Trabalhador": {},
"Arrendamento Mercantil": {},
"Constitui\u00e7\u00e3o de Provis\u00f5es": {},
"Consumo de Insumos": {},
"Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
"Encargos Sociais \u2013 FGTS": {},
"Encargos Sociais \u2013 Outros": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {},
"Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
"Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
"Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
"Outros Custos": {},
"Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
"Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
"Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
"Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
"Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
},
"CUSTO DOS SERVI\u00c7OS PRODUZIDOS": {
"Alimenta\u00e7\u00e3o do Trabalhador": {},
"Arrendamento Mercantil": {},
"Constitui\u00e7\u00e3o de Provis\u00f5es": {},
"Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Encargos Sociais \u2013 FGTS": {},
"Encargos Sociais \u2013 Outros": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {},
"Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
"Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
"Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Outros Custos": {},
"Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
"Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
"Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
"Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
}
}
},
"PASSIVO": {
"CIRCULANTE": {
"OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
"(-) Contas Retificadoras": {},
"Adiantamentos de Clientes": {},
"Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {},
"Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": {},
"Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher": {},
"Dividendos Propostos ou Lucros Creditados": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
"D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias": {},
"D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias": {},
"FGTS a Recolher": {},
"Financiamentos a Curto Prazo - Exterior": {},
"Financiamentos a Curto Prazo - Outros": {},
"Financiamentos a Curto Prazo - Sistema Financeiro Nacional": {},
"Fornecedores": {
"account_type": "Payable"
},
"ICMS e Contribui\u00e7\u00f5es a Recolher": {},
"IPI a Recolher": {},
"Outras Contas": {},
"Outros tributos a recolher": {},
"PIS e COFINS a Recolher": {},
"Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
"Provis\u00e3o para o Imposto de Renda": {},
"Provis\u00f5es de Natureza C\u00edvel": {},
"Provis\u00f5es de Natureza Fiscal": {},
"Provis\u00f5es de Natureza Trabalhista": {},
"Sal\u00e1rios a Pagar": {},
"Tributos Municipais a Recolher": {}
}
},
"N\u00c3O-CIRCULANTE": {
"OBRIGA\u00c7\u00d5ES A LONGO PRAZO": {
"(-) Contas Retificadoras": {},
"Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {},
"Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {},
"Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
"D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": {},
"D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": {},
"Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {},
"Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {},
"Financiamentos a Longo Prazo \u2013 Brasil - Outros": {},
"Financiamentos a Longo Prazo \u2013 Exterior": {},
"Fornecedores": {
"account_type": "Payable"
},
"Outras Contas": {},
"Outras Provis\u00f5es de Natureza C\u00edvel": {},
"Outras Provis\u00f5es de Natureza Fiscal": {},
"Outras Provis\u00f5es de Natureza Trabalhista": {},
"Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": {}
},
"RECEITAS DIFERIDAS": {
"(-) Custos Correspondentes \u00e0s Receitas Diferidas": {},
"Receitas Diferidas": {}
}
},
"PATRIM\u00d4NIO L\u00cdQUIDO": {
"AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": {
"(-) Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"Ajustes \u00e0s Normas Internacionais de Contabilidade": {}
},
"CAPITAL REALIZADO": {
"(-) Capital a Integralizar de Domiciliados e Residentes no Exterior": {},
"(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": {},
"Capital Subscrito de Domiciliados e Residentes no Exterior": {},
"Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {}
},
"OUTRAS CONTAS": {
"(-) A\u00e7\u00f5es em Tesouraria": {},
"(-) Preju\u00edzos Acumulados": {},
"Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {},
"Outras": {}
},
"RESERVAS": {
"Outras Reservas": {},
"Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": {},
"Reservas de Capital": {},
"Reservas de Lucros": {},
"Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
"Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": {},
"Reservas de Reavalia\u00e7\u00e3o": {}
}
},
"PATRIM\u00d4NIO SOCIAL": {
"FUNDO PATRIMONIAL": {
"Fundo Patrimonial": {}
},
"OUTRAS CONTAS": {
"D\u00e9ficits Acumulados": {},
"Super\u00e1vits Acumulados": {}
},
"RESERVAS": {
"Reservas Estatut\u00e1rias": {},
"Reservas Patrimoniais": {}
}
}
},
"RESULTADO L\u00cdQUIDO DO PER\u00cdODO": {
"PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": {
"PROVIS\u00c3O PARA CSLL E IRPJ": {
"PROVIS\u00c3O PARA CSLL E IRPJ": {
"PROVIS\u00c3O PARA CSLL E IRPJ": {
"(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
"(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
}
}
}
},
"PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": {
"PROVIS\u00c3O PARA CSLL E IRPJ": {
"PROVIS\u00c3O PARA CSLL E IRPJ": {
"PROVIS\u00c3O PARA CSLL E IRPJ": {
"(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
"(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
}
}
}
},
"RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": {
"PARTICIPA\u00c7\u00d5ES": {
"PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
"OUTRAS PARTICIPA\u00c7\u00d5ES": {
"(-) Outras": {},
"(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {},
"(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
},
"PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
"(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {},
"(-) Outras Participa\u00e7\u00f5es de Empregados": {},
"(-) Participa\u00e7\u00f5es de Empregados": {}
}
}
},
"RESULTADO OPERACIONAL DA ATIVIDADE RURAL": {
"CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
"CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": {
"AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
"Custo dos Produtos Vendidos da Atividade Rural": {}
}
},
"DESPESAS OPERACIONAIS": {
"DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
"Alimenta\u00e7\u00e3o do Trabalhador": {},
"Alugu\u00e9is": {},
"Arrendamento Mercantil": {},
"Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
"Bens de Natureza Permanente Deduzidos como Despesa": {},
"CPMF": {},
"Cofins": {},
"Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
"Demais Provis\u00f5es": {},
"Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
"Despesas com viagens, di\u00e1rias e ajusta de custo": {},
"Doa\u00e7\u00f5es a Entidades Civis": {},
"Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {},
"Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
"Encargos Sociais - Previd\u00eancia Social": {},
"Encargos Sociais \u2013 FGTS": {},
"Encargos Sociais \u2013 Outros": {},
"Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
"Fundo de Aposentadoria Programada Individual de Empregados": {},
"Gratifica\u00e7\u00f5es a Administradores": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
"Multas": {},
"Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
"Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
"Outras Despesas Operacionais": {},
"Outros Gastos com Pessoal": {},
"PIS/Pasep": {},
"Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
"Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
"Plano de Previd\u00eancia Privada de Empregados": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
"Propaganda, Publicidade e Patroc\u00ednio": {},
"Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
"Provis\u00e3o para Perda de Estoque": {},
"Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
"Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
}
},
"OUTRAS DESPESAS OPERACIONAIS": {
"OUTRAS DESPESAS OPERACIONAIS": {
"(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
"(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"(-) Contrapartida dos Ajustes ao Valor Presente": {},
"(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {},
"(-) Juros sobre o Capital Pr\u00f3prio": {},
"(-) Outras Despesas Financeiras": {},
"(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
"(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
"(-) Resultados Negativos em SCP": {},
"(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
}
},
"OUTRAS RECEITAS OPERACIONAIS": {
"OUTRAS RECEITAS OPERACIONAIS": {
"Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
"Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"Contrapartida dos Ajustes ao Valor Presente": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
"Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
"Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"Outras Receitas Financeiras": {},
"Outras Receitas Operacionais": {},
"Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
"Receitas de Juros sobre o Capital Pr\u00f3prio": {},
"Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
"Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
"Resultados Positivos em SCP": {},
"Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
"Varia\u00e7\u00f5es Cambiais Ativas": {}
}
},
"RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
"DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
"(-) Cofins": {},
"(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
"(-) ICMS": {},
"(-) ISS": {},
"(-) PIS/Pasep": {},
"(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
},
"RECEITA BRUTA DA ATIVIDADE RURAL": {
"Receita da Atividade Rural": {}
}
}
}
},
"RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": {
"OUTRAS RECEITAS E OUTRAS DESPESAS": {
"RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
"DESPESAS N\u00c3O OPERACIONAIS": {
"(-) Outras Despesas N\u00e3o Operacionais": {},
"(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {},
"(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
},
"RECEITAS N\u00c3O OPERACIONAIS": {
"Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {},
"Outras Receitas N\u00e3o Operacionais": {},
"Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
}
}
},
"PARTICIPA\u00c7\u00d5ES": {
"PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
"OUTRAS PARTICIPA\u00c7\u00d5ES": {
"(-) Outras": {},
"(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {},
"(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
},
"PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
"(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {},
"(-) Outras Participa\u00e7\u00f5es de Empregados": {},
"(-) Participa\u00e7\u00f5es de Empregados": {}
}
}
},
"RESULTADO OPERACIONAL": {
"CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
"AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
"CUSTO DAS MERCADORIAS REVENDIDAS": {
"Custo das Mercadorias Revendidas": {},
"Custo dos Servi\u00e7os Vendidos": {}
},
"CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
"Custo das Unidades Imobili\u00e1rias Vendidas": {}
},
"CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
"Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": {}
}
},
"DESPESAS OPERACIONAIS": {
"DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
"Alimenta\u00e7\u00e3o do Trabalhador": {},
"Alugu\u00e9is": {},
"Arrendamento Mercantil": {},
"Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
"Bens de Natureza Permanente Deduzidos como Despesa": {},
"CPMF": {},
"Cofins": {},
"Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
"Demais Provis\u00f5es": {},
"Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
"Despesas com viagens, di\u00e1rias e ajusta de custo": {},
"Doa\u00e7\u00f5es a Entidades Civis": {},
"Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)": {},
"Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
"Encargos Sociais \u2013 FGTS": {},
"Encargos Sociais \u2013 Outros": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {},
"Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
"Fundo de Aposentadoria Programada Individual de Empregados": {},
"Gratifica\u00e7\u00f5es a Administradores": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
"Multas": {},
"Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
"Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
"Outras Despesas Operacionais": {},
"Outros Gastos com Pessoal": {},
"PIS/Pasep": {},
"Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
"Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
"Plano de Previd\u00eancia Privada de Empregados": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
"Propaganda, Publicidade e Patroc\u00ednio": {},
"Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
"Provis\u00e3o para Perda de Estoque": {},
"Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
"Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
}
},
"OUTRAS DESPESAS OPERACIONAIS": {
"OUTRAS DESPESAS OPERACIONAIS": {
"(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
"(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"(-) Contrapartida dos Ajustes ao Valor Presente": {},
"(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel": {},
"(-) Juros sobre o Capital Pr\u00f3prio": {},
"(-) Outras Despesas Financeiras": {},
"(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
"(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
"(-) Resultados Negativos em SCP": {},
"(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
}
},
"OUTRAS RECEITAS OPERACIONAIS": {
"OUTRAS RECEITAS OPERACIONAIS": {
"Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
"Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"Contrapartida dos Ajustes ao Valor Presente": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
"Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
"Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"Outras Receitas Financeiras": {},
"Outras Receitas Operacionais": {},
"Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
"Receitas de Juros sobre o Capital Pr\u00f3prio": {},
"Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
"Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
"Resultados Positivos em SCP": {},
"Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
"Varia\u00e7\u00f5es Cambiais Ativas": {}
}
},
"RECEITA LIQUIDA": {
"DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
"(-) Cofins": {},
"(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
"(-) ICMS": {},
"(-) ISS": {},
"(-) PIS/Pasep": {},
"(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
},
"RECEITA BRUTA": {
"Outras": {},
"Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {},
"Receita da Revenda de Mercadorias no Mercado Interno": {},
"Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {},
"Receita das Unidades Imobili\u00e1rias Vendidas": {},
"Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": {},
"Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": {},
"Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": {},
"Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": {}
}
}
}
}
},
"SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": {
"OUTRAS RECEITAS E DESPESAS": {
"RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
"RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
"DESPESAS N\u00c3O OPERACIONAIS": {
"(-) Outras Despesas N\u00e3o Operacionais": {},
"(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
},
"RECEITAS N\u00c3O OPERACIONAIS": {
"Outras Receitas N\u00e3o Operacionais": {},
"Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": {}
}
}
}
},
"RESULTADO OPERACIONAL": {
"CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": {
"CUSTO DOS PRODUTOS VENDIDOS": {
"CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": {
"Custos dos Produtos Vendidos em Geral": {},
"Outros Custos": {}
},
"CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": {
"Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {},
"Custos dos Produtos para Assist\u00eancia Social - Vendidos": {},
"Outras": {}
},
"CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": {
"Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {},
"Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {},
"Outros Custos": {}
},
"CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
"Custos dos Produtos para Sa\u00fade - Gratuidades": {},
"Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {},
"Outros Custos": {}
}
},
"CUSTO DOS SERVI\u00c7OS PRESTADOS": {
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": {
"Custo dos Servi\u00e7os Prestados em Geral": {},
"Outros Custos": {}
},
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": {
"Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Custo dos Servi\u00e7os Prestados a Gratuidade": {},
"Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
"Outros Custos": {}
},
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": {
"Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": {},
"Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Custo dos Servi\u00e7os Prestados a Gratuidade": {},
"Custo dos Servi\u00e7os Prestados ao PROUNI": {},
"Outros Custos": {}
},
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": {
"Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": {},
"Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Custo dos Servi\u00e7os Prestados a Gratuidade": {},
"Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
"Outros Custos": {}
}
}
},
"DESPESAS OPERACIONAIS": {
"DESPESAS OPERACIONAIS": {
"DESPESAS OPERACIONAIS": {
"Alugu\u00e9is": {},
"Arrendamento Mercantil": {},
"Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {},
"COFINS": {},
"CPMF": {},
"CSLL": {},
"Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": {},
"Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": {},
"Demais Provis\u00f5es": {},
"Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
"Doa\u00e7\u00f5es a Entidades Civis": {},
"Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {},
"Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
"Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
"FGTS (sem indeniza\u00e7\u00e3o 40%)": {},
"Indeniza\u00e7\u00f5es Trabalhistas": {},
"Multas": {},
"Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
"Outras Despesas Operacionais": {},
"PIS/PASEP": {},
"Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
"Propaganda e Publicidade": {},
"Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
"Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": {},
"Remunera\u00e7\u00f5es a Empregados": {},
"Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": {}
}
}
},
"OUTRAS DESPESAS OPERACIONAIS": {
"OUTRAS DESPESAS OPERACIONAIS": {
"OUTRAS DESPESAS OPERACIONAIS": {
"(-) Outras Despesas de Aplica\u00e7\u00f5es": {},
"(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
"(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
"(-) Varia\u00e7\u00f5es Cambiais Passivas": {},
"Outras Despesas Operacionais": {}
}
}
},
"OUTRAS RECEITAS OPERACIONAIS": {
"OUTRAS RECEITAS OPERACIONAIS": {
"OUTRAS RECEITAS OPERACIONAIS": {
"Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
"Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"Outras": {},
"Outras Receitas Operacionais": {},
"Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {},
"Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
"Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
"Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
"Varia\u00e7\u00f5es Cambiais Ativas": {}
}
}
},
"RECEITA OPERACIONAL L\u00cdQUIDA": {
"RECEITA BRUTA": {
"DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
"(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {},
"(-) Vendas Canceladas": {},
"Outras": {}
},
"RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
"Contribui\u00e7\u00f5es": {},
"Doa\u00e7\u00f5es": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Outras": {},
"Servi\u00e7os Educacionais": {}
},
"RECEITA DE SERVI\u00c7OS DE SA\u00daDE": {
"Contribui\u00e7\u00f5es": {},
"Conv\u00eanios \u2013 Outros": {},
"Conv\u00eanios \u2013 SUS": {},
"Doa\u00e7\u00f5es": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Outras": {},
"Pacientes Particulares": {}
},
"RECEITA DE VENDA DE PRODUTOS": {
"Da atividade de Assist\u00eancia Social": {},
"Da atividade de Educa\u00e7\u00e3o": {},
"Da atividade de Sa\u00fade": {},
"Outras": {}
},
"RECEITAS DE OUTRAS ATIVIDADES": {
"Contribui\u00e7\u00f5es Confederativas/Associativas": {},
"Contribui\u00e7\u00f5es Sindicais": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {},
"Mensalidades": {},
"Outras": {},
"Outras Contribui\u00e7\u00f5es": {}
},
"RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
"Contribui\u00e7\u00f5es": {},
"Conv\u00eanios - Outros": {},
"Doa\u00e7\u00f5es": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Outras": {},
"Pacientes Particulares": {}
}
}
}
}
},
"name": "Plano de Contas",
"parent_id": null
}
}

167
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@ -0,0 +1,167 @@
{
"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": {}
}
}
},
"EQUITY": {
"CONTRIBUTED SURPLUS": {},
"DIVIDENDS": {},
"PREMIUMS": {},
"RETAINED EARNINGS": {},
"SHARE CAPITAL": {},
"TRANSLATION ADJUSTMENTS": {}
},
"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": {}
}
},
"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": {}
}
},
"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": {}
}
}
}
}

149
erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json Normal file
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@ -0,0 +1,149 @@
{
"country_code": "ca",
"name": "Canada - Plan comptable pour les provinces francophones",
"tree": {
"ACTIF": {
"ACTIFS COURANTS": {
"CERTIFICATS DE D\u00c9P\u00d4TS": {},
"COMPTES CLIENTS": {
"Comptes clients": {
"account_type": "Receivable"
},
"PROVISION POUR CR\u00c9ANCES DOUTEUSES": {}
},
"ENCAISSE": {},
"FRAIS PAY\u00c9S D'AVANCE": {},
"IMP\u00d4TS \u00c0 RECEVOIR": {
"TPS \u00e0 recevoir": {},
"TVH \u00e0 recevoir": {
"TVH \u00e0 recevoir - 13%": {},
"TVH \u00e0 recevoir - 14%": {},
"TVH \u00e0 recevoir - 15%": {}
},
"TVP/TVQ \u00e0 recevoir": {}
},
"PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION": {},
"STOCKS": {
"Stock": {},
"Stock exp\u00e9di\u00e9 non-factur\u00e9": {}
},
"TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}
},
"ACTIFS NON-COURANTS": {
"IMMOBILISATIONS CORPORELLES": {
"AMORTISSEMENTS CUMUL\u00c9S": {}
},
"IMMOBILISATIONS INCORPORELLES": {
"BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS": {}
},
"PLACEMENTS DISPONIBLES \u00c0 LA VENTE": {}
}
},
"CAPITAUX PROPRES": {
"AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL": {},
"B\u00c9N\u00c9FICES NON R\u00c9PARTIS": {},
"CAPITAL-ACTIONS": {},
"DIVIDENDES": {},
"PRIMES": {},
"SURPLUS D'APPORT": {},
"\u00c9CARTS DE CONVERSION": {}
},
"CHARGES": {
"CHARGES D'EXPLOITATION": {
"AUTRES FRAIS D'EXPLOITATION": {},
"CO\u00dbT DES PRODUITS VENDUS": {
"Achats": {},
"Achats dans des provinces harmonis\u00e9es": {},
"Achats dans des provinces non-harmonis\u00e9es": {},
"Achats \u00e0 l'\u00e9tranger": {}
},
"FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT": {},
"FRAIS G\u00c9N\u00c9RAUX": {},
"FRAIS SUR VENTE": {},
"SALAIRES ET CHARGES SOCIALES": {
"Assurance Emploi": {},
"Assurance parentale": {},
"Fonds des services de sant\u00e9": {},
"Imp\u00f4t f\u00e9d\u00e9ral": {},
"Imp\u00f4t provincial": {},
"Normes du travail": {},
"Rentes": {},
"Salaires": {},
"Sant\u00e9 et s\u00e9curit\u00e9 au travail": {},
"Vacances": {}
}
},
"FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
"AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
"INT\u00c9R\u00caTS D\u00c9BITEURS": {}
}
},
"PASSIF": {
"PASSIFS COURANTS": {
"AUTRES COMPTES CR\u00c9DITEURS": {},
"DETTES FINANCI\u00c8RES COURANTES": {},
"FOURNISSEURS ET COMPTES RATTACH\u00c9S": {
"Comptes fournisseurs": {
"account_type": "Payable"
}
},
"IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER": {
"AGENCE DU REVENU DU CANADA": {
"ASSURANCE EMPLOI \u00c0 PAYER": {
"AE - Contribution de l'employeur": {},
"AE - Contribution des employ\u00e9s": {}
},
"Imp\u00f4t f\u00e9d\u00e9ral sur les revenus": {}
},
"AGENCE DU REVENU PROVINCIAL": {
"ASSURANCE PARENTALE \u00c0 PAYER": {
"AP - Contribution de l'employeur": {},
"AP - Contribution des employ\u00e9s": {}
},
"Fond des Services de Sant\u00e9 \u00e0 payer": {},
"Imp\u00f4t provincial sur les revenus": {},
"Normes du Travail \u00e0 payer": {},
"RENTES \u00c0 PAYER": {
"Rentes - Contribution de l'employeur": {},
"Rentes - Contribution des employ\u00e9s": {}
},
"Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer": {}
}
},
"IMP\u00d4TS \u00c0 PAYER": {
"TPS \u00e0 payer": {},
"TVH \u00e0 payer": {
"TVH \u00e0 payer - 13%": {},
"TVH \u00e0 payer - 14%": {},
"TVH \u00e0 payer - 15%": {}
},
"TVP/TVQ \u00e0 payer": {}
},
"PASSIFS DE STOCK": {
"Stock re\u00e7u non factur\u00e9": {}
},
"PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION": {}
},
"PASSIFS NON-COURANTS": {
"AUTRES PASSIFS NON-COURANTS": {},
"DETTES FINANCI\u00c8RES NON-COURANTES": {},
"IMP\u00d4TS DIFF\u00c9R\u00c9S": {},
"PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {}
}
},
"PRODUITS": {
"PRODUITS D'EXPLOITATION": {
"AUTRES PRODUITS D'EXPLOITATION": {},
"Ventes": {},
"Ventes avec des provinces harmonis\u00e9es": {},
"Ventes avec des provinces non-harmonis\u00e9es": {},
"Ventes \u00e0 l'\u00e9tranger": {}
},
"PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
"AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
"INT\u00c9R\u00caTS": {}
}
},
"name": "Account Chart CA FR"
}
}

1998
erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json Normal file
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81
erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py Normal file
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# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
# License: GNU General Public License v3. See license.txt
from __future__ import unicode_literals
import frappe, os, json
from frappe.utils import cstr
from unidecode import unidecode
def create_charts(chart_name, company):
# ***************
frappe.db.sql("delete from tabAccount where company=%s", company)
# ***************
chart = get_chart(chart_name)
if chart:
accounts = []
def _import_accounts(children, parent, root_type, root_account=False):
for account_name, children in children.items():
if root_account:
root_type = children.get("root_type")
if account_name not in ["account_type", "root_type"]:
account_name_in_db = unidecode(account_name.strip().lower())
if account_name_in_db in accounts:
count = accounts.count(account_name_in_db)
account_name = account_name + " " + cstr(count)
account = frappe.get_doc({
"doctype": "Account",
"account_name": account_name,
"company": company,
"parent_account": parent,
"group_or_ledger": "Group" if len(children) else "Ledger",
"root_type": root_type,
"report_type": "Balance Sheet" \
if root_type in ["Asset", "Liability", "Equity"] else "Profit and Loss",
"account_type": children.get("account_type")
})
if root_account:
account.ignore_mandatory = True
account.insert()
accounts.append(account_name_in_db)
_import_accounts(children, account.name, root_type)
_import_accounts(chart.get("tree"), None, None, root_account=True)
def get_chart(chart_name):
chart = {}
for fname in os.listdir(os.path.dirname(__file__)):
if fname.endswith(".json"):
with open(os.path.join(os.path.dirname(__file__), fname), "r") as f:
chart = json.loads(f.read())
if chart.get("name") == chart_name:
return chart
@frappe.whitelist()
def get_charts_for_country(country):
charts = []
country_code = frappe.db.get_value("Country", country, "code")
for fname in os.listdir(os.path.dirname(__file__)):
if fname.startswith(country_code) and fname.endswith(".json"):
with open(os.path.join(os.path.dirname(__file__), fname), "r") as f:
charts.append(json.loads(f.read())["name"])
countries_use_OHADA_system = ["Benin", "Burkina Faso", "Cameroon", "Central African Republic", "Comoros",
"Congo", "Ivory Coast", "Gabon", "Guinea", "Guinea Bissau", "Equatorial Guinea", "Mali", "Niger",
"Replica of Democratic Congo", "Senegal", "Chad", "Togo"]
if country in countries_use_OHADA_system:
with open(os.path.join(os.path.dirname(__file__), "syscohada_syscohada_chart_template.json"), "r") as f:
charts.append(json.loads(f.read())["name"])
return charts

202
erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json Normal file
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{
"country_code": "cl",
"name": "Chile - Plan de Cuentas",
"tree": {
"Cuentas de Movimiento": {
"Compras": {
"Compras - Categoria de productos 01": {}
},
"Costos de Producci\u00f3n": {},
"Gastos de Administraci\u00f3n": {},
"Gastos de Comercializaci\u00f3n": {}
},
"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": {}
}
},
"Cuentas de Resultado": {
"RESULTADO GANANCIA": {
"Ingresos Fuera de Explotaci\u00f3n": {
"Donaciones obtenidas, ganandas, percibidas": {},
"Ganancia Venta Inversiones Permanentes": {},
"Ganancia Venta de Activo Fijo": {},
"Recupero de Deudores Incobrables": {},
"Recupero de Rezagos": {}
},
"Ingresos de Explotaci\u00f3n": {
"Alquileres gananados, obtenidos, percibidos": {},
"Comisiones gananados, obtenidos, percibidos": {},
"Descuentos gananados, obtenidos, percibidos": {},
"Ganancia Venta de Acciones": {},
"Honorarios gananados, obtenidos, percibidos": {},
"Interese sobre Inversiones": {},
"Intereses gananados, obtenidos, percibidos": {},
"Ventas": {
"Ventas - Categoria de productos 01": {}
}
}
},
"RESULTADO P\u00c9RDIDA": {
"Egresos Fuera de Explotaci\u00f3n": {
"Donaciones Cedidas, Otorgadas": {},
"Gastos en Siniestros": {},
"P\u00e9rdida Venta Activo Fijo": {}
},
"Egresos de Explotaci\u00f3n": {
"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 Activo Fijo": {},
"Gastos en Impuestos": {},
"Gastos en Servicios P\u00fablicos": {},
"Gastos en Sueldos y Jornales": {}
}
}
},
"inventario del Balance General": {
"ACTIVOS": {
"Activo Circulante": {
"Activo Circulante - Bancos": {
"Activo Circulante.../ BCO. CTA CTE CLP": {}
},
"Activo Circulante - Caja": {
"Activo Circulante - Caja / efectivo CLP": {}
},
"Activo Circulante - Fondos fijos": {
"Activo Circulante - Fondos fijos / caja chica 01 CLP": {}
},
"Activo Circulante - Moneda Extranjera": {
"Activo Circulante - Caja / efectivo USD": {}
},
"Activo Circulante - Recaudaciones a Depositar ": {},
"Activo Circulante - Valores a Depositar ": {}
},
"Activo Fijo": {
"Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {},
"Activo Fijo / Equipos": {},
"Activo Fijo / Inmuebles": {},
"Activo Fijo / Maquinaria": {},
"Activo Fijo / Material Rodante Motorizado": {}
},
"Activo Intangible": {
"Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {},
"Activo Intangible / Concesiones y Franquicias": {},
"Activo Intangible / Derecho de Llaves": {},
"Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {}
},
"Existencias": {
"(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias": {},
"Existencias - Mercader\u00edas": {
"Existencias - Mercader\u00edas / Categoria de productos 01": {}
},
"Existencias - Mercader\u00edas en Tr\u00e1nsito": {},
"Materiales Varios ": {},
"Materias primas": {},
"Productos Elaborados": {},
"Productos en Curso de Elaboraci\u00f3n": {}
},
"Inversiones Financieras": {
"Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
"Inversiones / Acciones Permanentes": {},
"Inversiones / Acciones Transitorias": {},
"Inversiones / T\u00edtulos P\u00fablicos": {}
}
},
"Cuentas por Cobrar": {
"Cuentas por Cobrar / (-) Intereses (+) a Devengar": {},
"Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {},
"Cuentas por Cobrar / Accionistas": {},
"Cuentas por Cobrar / Alquileres Pagados por Adelantado": {},
"Cuentas por Cobrar / Anticipo al Personal": {},
"Cuentas por Cobrar / Anticipo de Impuestos": {},
"Cuentas por Cobrar / Anticipos a Proveedores": {},
"Cuentas por Cobrar / Intereses Pagados por Adelantado": {},
"Cuentas por Cobrar / Pr\u00e9stamos otorgados": {}
},
"Documentos por Cobrar": {
"Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables": {},
"Documentos por Cobrar / Deudores Morosos": {},
"Documentos por Cobrar / Deudores Varios": {},
"Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial": {},
"Documentos por Cobrar / Deudores por Ventas": {}
},
"PASIVOS": {
"Cuentas por Pagar": {
"Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {},
"Cuentas por Pagar / Anticipos de Clientes": {},
"Cuentas por Pagar / Proveedores": {}
},
"Impuestos por Pagar": {
"Impuestos por Pagar / IVA a Pagar": {},
"Impuestos por Pagar / Impuesto a la Renta a Pagar": {}
},
"Otras Cuentas por Pagar": {
"Otras Cuentas por Pagar / Acreedores Varios": {},
"Otras Cuentas por Pagar / Cobros por Adelantado": {},
"Otras Cuentas por Pagar / Dividendos a Pagar": {},
"Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {}
},
"Pasivo Circulante": {
"Pasivo Circulante / Adelantos en Cuenta Corriente": {},
"Pasivo Circulante / Debentures Emitidos": {},
"Pasivo Circulante / Intereses a Pagar": {},
"Pasivo Circulante / Obligaciones a Pagar": {},
"Pasivo Circulante / Prestamos": {}
},
"Provisiones": {
"Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
"Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {},
"Provisiones / Previsi\u00f3n para juicios Pendientes": {}
},
"Remuneraciones por Pagar": {
"Remuneraciones por Pagar / Cargas Sociales a Pagar": {},
"Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {},
"Remuneraciones por Pagar / Retenciones a Depositar": {},
"Remuneraciones por Pagar / Sueldos a Pagar": {}
}
},
"PATRIMONIO": {
"Ajustes al Patrimonio": {
"Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {}
},
"Aportes No Capitalizados": {
"Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
"Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
},
"Capital": {
"Capital / (-) Descuento de Emisi\u00f3n de Acciones": {},
"Capital / Acciones en Circulaci\u00f3n": {},
"Capital / Capital Propio": {},
"Capital / Dividendos a Distribuir en Acciones": {}
},
"Futuras Eventualidades": {
"Reserva Estatutaria": {},
"Reserva Facultativa": {},
"Reserva Legal": {},
"Reserva para Renovaci\u00f3n de Activo Fijo": {}
},
"Resultados No Asignados": {
"Resultado del Ejercicio": {},
"Resultados Acumulados": {},
"Resultados Acumulados del Ejercicio Anterior": {},
"Utilidades y P\u00e9rdidas del Ejercicio": {}
}
}
},
"name": "Chile"
}
}

112
erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json Normal file
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{
"country_code": "cn",
"name": "\u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868 \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
"tree": {
"name": "\u4f1a\u8ba1\u79d1\u76ee",
"\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {},
"\u4e3b\u8425\u4e1a\u52a1\u6536\u5165": {},
"\u4ea4\u6613\u6027\u91d1\u878d\u8d1f\u503a": {},
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"\u4ee5\u524d\u5e74\u5ea6\u635f\u76ca\u8c03\u6574": {},
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"\u5176\u4ed6\u5e94\u6536\u6b3e": {},
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270
erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_0.json Normal file
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263
erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_x.json Normal file
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{
"country_code": "ec",
"name": "Ecuador - Chart of Accounts",
"tree": {
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},
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}
}
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"OTRAS CUENTAS DE ORDEN DEUDORAS": {
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"VALORES Y BIENES PROPIOS EN PODER DE TERCEROS": {
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}
},
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},
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"Valores desmaterializados": {},
"Valores materializados": {}
},
"INTERMEDIACI\u00d3N DE VALORES": {
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},
"OTRAS COMISIONES GANADAS": {},
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"SERVICIOS BURS\u00c1TILES": {
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}
},
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},
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},
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"Otras Comisiones Pagadas": {}
},
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},
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},
"P\u00c9RDIDAS EN VENTA": {
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}
},
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},
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},
"DERECHOS FIDUCIARIOS": {},
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"Dep\u00f3sitos en Garant\u00eda": {
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}
}
},
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},
"OBLIGACIONES TRIBUTARIAS": {
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"Retenciones": {}
},
"OTROS PASIVOS CORRIENTES": {},
"PASIVO NO FINANCIERO": {
"Deuda Sector No Financiero": {
"Acreedores Varios": {},
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"Por Operaciones Burs\u00e1tiles": {},
"Por administraci\u00f3n": {},
"Por custodia": {},
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}
},
"PASIVOS FINANCIEROS": {
"A valor razonable con cambios en resultados": {
"Obligaciones": {},
"Obligaciones por Arrendamiento Financiero ": {},
"Otras En el exterior": {},
"Papel Comercial": {},
"Valores": {},
"Valores de Titularizaci\u00f3n": {}
},
"Cuentas y documentos por pagar": {
"Anticipos recibidos": {},
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},
"Obligaciones financieras": {
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"Sobregiros bancarios": {}
},
"Otros pasivos financieros": {},
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"Relacionadas": {
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"Administradores": {},
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}
},
"SANCIONES Y MULTAS": {
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"Litigios": {},
"Obligaciones Judiciales": {},
"Otros": {}
}
},
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},
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}
}
},
"PATRIMONIO NETO": {
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"CAPITAL": {
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"FONDO PATRIMONIAL": {},
"PAGADO": {},
"PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N": {
"Patrimonio del fondo administrado": {},
"Patrimonio del fondo colectivo": {}
},
"PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS": {}
},
"RESERVAS ": {
"OTRAS RESERVAS": {},
"RESERVA FACULTATIVA": {},
"RESERVA LEGAL": {},
"RESERVA POR VALUACI\u00d3N": {
"Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta": {},
"Reserva por valuaci\u00f3n Propiedades": {}
}
},
"RESULTADOS": {
"ACUMULADOS": {},
"RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ": {},
"UTILIDAD (PERDIDA) DEL EJERCICIO": {}
}
},
"name": "PLAN DE CTAS. ECUADOR"
}
}

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{
"country_code": "et",
"name": "Ethiopia Tax and Account Chart Template",
"tree": {
"ASSETS": {
"Cash and Cash Equivalents": {
"Cash at bank in foreigh currency": {},
"Cash on hand and at bank": {},
"Investments current assets": {},
"Letter of Credit restricted account": {}
},
"Fixed Assets": {
"Construction in Progress": {
"Construction of buildings": {},
"Construction of infrastructure": {}
},
"Property and Equipment": {
"Aircraft, boats, etc": {},
"Buildings": {},
"Furnishings and fixtures": {},
"Infrastructure": {},
"Livestock and tansport animals": {},
"Plant machinery and equipment": {},
"Vehicles and other vehicular transport": {}
}
},
"Goods in Transit": {},
"Investments": {},
"Long Term Loans": {},
"Production Stock": {
"Finished Goods": {},
"Work in Progress": {}
},
"Receivables": {
"Accounts Receivable": {
"Advance to staff": {},
"Cash Registers": {},
"Cash shortage": {},
"Suspense": {},
"Trade Debtors": {},
"VAT Receivable on Purchases": {},
"VAT Withholding Receivable on Sales": {},
"Withholding Receivable on Sales": {}
},
"Other Debtors": {},
"Prepayments": {
"Advance to consultant": {},
"Advance to contractors": {},
"Advance to supplier": {}
}
},
"Stock": {}
},
"COST OF GOODS SOLD": {
"Cost of Goods and Services": {},
"Inventory Adjustments": {},
"Other": {},
"Purchase Returns and Allowances": {}
},
"EXPENSES": {
"FIXED ASSETS AND CONSTRUCTION": {
"Construction": {
"Construction of buildings": {},
"Construction of infrastructure": {},
"Pre-construction activities": {}
},
"Fixed Assets": {
"Depreciation of buildings, furnishings and fixtures": {},
"Depreciation of livestock and transport animals": {},
"Depreciation of plant, machinery and equipment": {},
"Depreciation of vehicles and other vehicular transport": {}
}
},
"GOODS AND SERVICES": {
"Contracted Services": {
"Advertising": {},
"Contracted professional services": {},
"Electricity charges": {},
"Fees and charges": {},
"Freight": {},
"Insurance": {},
"Rent": {},
"Telecommunication charges": {},
"Water and other utilities": {}
},
"Goods and Supplies": {
"Agriculture, forestry and marine inputs": {},
"Educational supplies": {},
"Food": {},
"Fuel and lubricants": {},
"Medical supplies": {},
"Miscellaneous equipment": {},
"Office supplies": {},
"Other material and supplies": {},
"Printing": {},
"Research and development supplies": {},
"Uniforms, clothing, bedding": {},
"Veterinary supplies and drugs": {}
},
"Maintenance and Repair Services": {
"Maintenance and repair of buildings, furnishings and fixtures": {},
"Maintenance and repair of infrastructure": {},
"Maintenance and repair of plant, machinery, and equipment": {},
"Maintenance and repair of vehicles and other transport": {}
},
"Training Services": {
"External training": {},
"Local training": {}
},
"Travelling and Official Entertainment Services": {
"Official entertainment": {},
"Per diem": {},
"Transport fees": {}
}
},
"OTHER PAYMENTS": {
"Debt Payments": {
"Payments of interest and bank charges on foreign debt": {},
"Payments of interest and bank charges on local debt": {},
"Payments on the principal of foreign debt": {},
"Payments on the principal of local debt": {}
}
},
"PERSONNEL SERVICES": {
"Allowances/benefits": {
"Allowances to contract staff": {},
"Allowances to external contract staff": {},
"Allowances to permanent staff": {}
},
"Compensation": {
"Miscellaneous payments to staff": {},
"Salaries to permanent staff": {},
"Wages to casual staff": {},
"Wages to contract staff": {},
"Wages to external contract staff": {}
},
"Pension Contributions": {
"Contribution to permanent staff pensions": {}
}
}
},
"LIABILITIES": {
"Long-Term Debt": {
"Foreign Loans": {
"Commercial Loan": {}
},
"Local Loans": {
"Commercial Loan": {}
}
},
"Payables": {
"Accounts Payable": {
"Federal Income Tax": {},
"Grace period payables": {},
"Pension contribution payable": {},
"Salary payable": {},
"Trade Creditors": {},
"VAT Payable": {},
"Witholding Payable": {}
},
"Deposits": {
"Other deposits": {}
},
"Retentions": {
"Retention on contract": {}
}
}
},
"NET ASSETS/EQUITY": {
"Profit and loss account": {},
"Reserves": {},
"Share capital / equity": {}
},
"REVENUE": {
"Sales of Goods and Services": {}
},
"name": "Ethiopia",
"parent_id": null
}
}

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{
"country_code": "gt",
"name": "Plantilla de cuentas de Guatemala (sencilla)",
"tree": {
"Balance General": {
"Activo": {
"Activo Corriente": {
"Caja y Bancos": {
"Caja Chica": {}
},
"Cuentas y Documentos por Cobrar": {
"Cuentas por Cobrar Empresas Afilidas": {},
"Cuentas por Cobrar Generales": {},
"Otras Cuentas por Cobrar": {},
"Prestamos al Personal": {}
},
"IVA por Cobrar": {
"IVA por Cobrar": {},
"Retenciones de IVA recibidas": {}
},
"Inventario": {}
},
"Diferido": {
"Gastos Anticipados": {
"Gastos Anticipados": {}
},
"Gastos de Organizaci\u00f3n": {
"Gastos de Organizaci\u00f3n": {}
},
"Gastos por Amortizar": {
"Gastos por Amortizar": {}
},
"Otros Activos": {
"Otros Activos": {}
}
},
"No Corriente": {
"Depreciaciones Acumuladas": {
"Depreciaciones Acumuladas": {}
},
"Propiedad, Planta y Equipo": {
"Propiedad, Planta y Equipo": {}
}
}
},
"Pasivo": {
"Cr\u00e9ditos Diferidos": {
"Cr\u00e9ditos Diferidos": {
"Anticipos": {}
}
},
"Pasivo Corto Plazo": {
"Cuentas y Documentos por Pagar": {
"Cuentas y Documentos por Pagar": {}
},
"IVA por Pagar": {
"IVA por Pagar": {}
},
"Impuestos": {
"Impuestos": {}
}
},
"Pasivo a Largo Plazo": {
"Provisi\u00f3n para Indemnizaciones": {
"Provisi\u00f3n para Indemnizaciones": {}
}
}
},
"Patrimonio": {
"Patrimonio de los Accionistas": {
"Patrimonio de los Accionistas": {
"Capital Autorizado, Suscr\u00edto y Pagado": {},
"Perdidas y Ganancias": {},
"Reservas": {}
}
}
}
},
"Estado de Resultados": {
"Egresos": {
"Costos": {
"Costos de Ventas": {
"Costos de Ventas": {}
}
}
},
"Gastos": {
"Gastos de Operaci\u00f3n": {
"Gastos de Administraci\u00f3n": {
"Gastos de Administraci\u00f3n": {}
},
"Otros Gastos de Operaci\u00f3n": {
"Otros Gastos de Operaci\u00f3n": {}
}
},
"Gastos de Ventas": {
"Gastos de Ventas": {
"Gastos de Ventas": {}
}
},
"Gastos no Deducibles": {
"Gastos no Deducibles": {
"Gastos no Deducibles": {}
}
}
},
"Ingresos": {
"Otros Ingresos": {
"Otros Ingresos": {
"Otros Ingresos": {}
}
},
"Ventas": {
"Ventas Netas": {
"Descuentos Sobre Ventas": {},
"Ventas": {}
}
}
},
"Otros Gastos y Productos Financieros": {
"Otros Gastos y Productos Financieros": {
"Otros Gastos y Productos Financieros": {
"Intereses": {},
"Otros Gastos Financieros": {}
}
}
}
},
"name": "Plan contable de Guatemala (sencillo)"
}
}

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{
"country_code": "hn",
"name": "Plantilla de cuentas de Honduras (sencilla)",
"tree": {
"Balance General": {
"Activo": {
"Activo Corriente": {
"Caja y Bancos": {
"Caja Chica": {}
},
"Cuentas y Documentos por Cobrar": {
"Cuentas por Cobrar Empresas Afilidas": {},
"Cuentas por Cobrar Generales": {},
"Otras Cuentas por Cobrar": {},
"Prestamos al Personal": {}
},
"ISV por Cobrar": {
"ISV por Cobrar": {},
"Retenciones de ISV recibidas": {}
},
"Inventario": {}
},
"Diferido": {
"Gastos Anticipados": {
"Gastos Anticipados": {}
},
"Gastos de Organizaci\u00f3n": {
"Gastos de Organizaci\u00f3n": {}
},
"Gastos por Amortizar": {
"Gastos por Amortizar": {}
},
"Otros Activos": {
"Otros Activos": {}
}
},
"No Corriente": {
"Depreciaciones Acumuladas": {
"Depreciaciones Acumuladas": {}
},
"Propiedad, Planta y Equipo": {
"Propiedad, Planta y Equipo": {}
}
}
},
"Pasivo": {
"Cr\u00e9ditos Diferidos": {
"Cr\u00e9ditos Diferidos": {
"Anticipos": {}
}
},
"Pasivo Corto Plazo": {
"Cuentas y Documentos por Pagar": {
"Cuentas y Documentos por Pagar": {}
},
"ISV por Pagar": {
"ISV por Pagar": {}
},
"Impuestos": {
"Impuestos": {}
}
},
"Pasivo a Largo Plazo": {
"Provisi\u00f3n para Indemnizaciones": {
"Provisi\u00f3n para Indemnizaciones": {}
}
}
},
"Patrimonio": {
"Patrimonio de los Accionistas": {
"Patrimonio de los Accionistas": {
"Capital Autorizado, Suscr\u00edto y Pagado": {},
"Perdidas y Ganancias": {},
"Reservas": {}
}
}
}
},
"Estado de Resultados": {
"Egresos": {
"Costos": {
"Costos de Ventas": {
"Costos de Ventas": {}
}
}
},
"Gastos": {
"Gastos de Operaci\u00f3n": {
"Gastos de Administraci\u00f3n": {
"Gastos de Administraci\u00f3n": {}
},
"Otros Gastos de Operaci\u00f3n": {
"Otros Gastos de Operaci\u00f3n": {}
}
},
"Gastos de Ventas": {
"Gastos de Ventas": {
"Gastos de Ventas": {}
}
},
"Gastos no Deducibles": {
"Gastos no Deducibles": {
"Gastos no Deducibles": {}
}
}
},
"Ingresos": {
"Otros Ingresos": {
"Otros Ingresos": {
"Otros Ingresos": {}
}
},
"Ventas": {
"Ventas Netas": {
"Descuentos Sobre Ventas": {},
"Ventas": {}
}
}
},
"Otros Gastos y Productos Financieros": {
"Otros Gastos y Productos Financieros": {
"Otros Gastos y Productos Financieros": {
"Intereses": {},
"Otros Gastos Financieros": {}
}
}
}
},
"name": "Plan contable de Honduras (sencillo)"
}
}

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erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json Normal file
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{
"country_code": "hu",
"name": "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": {}
}
}
},
"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": {}
}
}
},
"name": "Magyar f\u0151k\u00f6nyvi kivonat",
"parent_id": null
}
}

62
erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py → erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py
View File

@ -114,8 +114,6 @@ def get_account_types(root_list, csv_content, prefix=None):
if node.get("model")=="account.account.type":
data = {}
for field in node.findall("field"):
if field.get("name")=="report_type" and field.text.lower() != "none":
data["report_type"] = get_report_type(field.text.title())
if field.get("name")=="code" and field.text.lower() != "none" \
and account_type_map.get(field.text):
data["account_type"] = account_type_map[field.text]
@ -127,8 +125,6 @@ def get_account_types(root_list, csv_content, prefix=None):
for row in csv_content[1:]:
row_dict = dict(zip(csv_content[0], row))
data = {}
if row_dict.get("report_type"):
data["report_type"] = get_report_type(row_dict.get("report_type"))
if row_dict.get("code") and account_type_map.get(row_dict["code"]):
data["account_type"] = account_type_map[row_dict["code"]]
if data and data.get("id"):
@ -136,19 +132,6 @@ def get_account_types(root_list, csv_content, prefix=None):
types[node_id] = data
return types
def get_report_type(report_type):
report_type_map = {
"asset": "Balance Sheet",
"liability": "Balance Sheet",
"equity": "Balance Sheet",
"expense": "Profit and Loss",
"income": "Profit and Loss"
}
for d in report_type_map:
if d in report_type.lower():
return report_type_map[d]
def make_maps_for_xml(xml_roots, account_types, country_dir):
"""make maps for `charts` and `accounts`"""
for model, root_list in xml_roots.iteritems():
@ -165,9 +148,6 @@ def make_maps_for_xml(xml_roots, account_types, country_dir):
if field.get("name")=="user_type":
value = field.get("ref")
if account_types.get(value, {}).get("report_type"):
data["report_type"] = account_types[value]["report_type"]
if account_types.get(value, {}).get("account_type"):
data["account_type"] = account_types[value]["account_type"]
if data["account_type"] not in all_account_types:
@ -186,20 +166,6 @@ def make_maps_for_xml(xml_roots, account_types, country_dir):
data["id"] = country_dir
charts.setdefault(node.get("id"), {}).update(data)
def make_account_trees():
"""build tree hierarchy"""
for id in accounts.keys():
account = accounts[id]
if account.get("parent_id"):
if accounts.get(account["parent_id"]):
accounts[account["parent_id"]]["children"].append(account)
del account["parent_id"]
# remove empty children
for id in accounts.keys():
if "children" in accounts[id] and not accounts[id].get("children"):
del accounts[id]["children"]
def make_maps_for_csv(csv_content, account_types, country_dir):
for content in csv_content.get("account.account.template", []):
for row in content[1:]:
@ -210,9 +176,6 @@ def make_maps_for_csv(csv_content, account_types, country_dir):
"children": []
}
user_type = data.get("user_type/id") or data.get("user_type:id")
if account_types.get(user_type, {}).get("report_type"):
account["report_type"] = account_types[user_type]["report_type"]
if account_types.get(user_type, {}).get("account_type"):
account["account_type"] = account_types[user_type]["account_type"]
if account["account_type"] not in all_account_types:
@ -234,6 +197,22 @@ def make_maps_for_csv(csv_content, account_types, country_dir):
"id": country_dir
})
def make_account_trees():
"""build tree hierarchy"""
for id in accounts.keys():
account = accounts[id]
if account.get("parent_id"):
if accounts.get(account["parent_id"]):
# accounts[account["parent_id"]]["children"].append(account)
accounts[account["parent_id"]][account["name"]] = account
del account["parent_id"]
del account["name"]
# remove empty children
for id in accounts.keys():
if "children" in accounts[id] and not accounts[id].get("children"):
del accounts[id]["children"]
def make_charts():
"""write chart files in app/setup/doctype/company/charts"""
@ -250,11 +229,12 @@ def make_charts():
print "building " + filename
chart = {}
chart["name"] = src["name"]
chart["root"] = accounts[src["account_root_id"]]
chart["country_code"] = src["id"][5:]
chart["tree"] = accounts[src["account_root_id"]]
with open(os.path.join("erpnext", "accounts", "doctype", "chart_of_accounts",
"charts", filename + ".json"), "w") as chartfile:
chartfile.write(json.dumps(chart, indent=1, sort_keys=True))
with open(os.path.join("erpnext", "erpnext", "accounts", "doctype", "account", "chart_of_accounts",
filename + ".json"), "w") as chartfile:
chartfile.write(json.dumps(chart, indent=4, sort_keys=True))
if __name__=="__main__":
go()

355
erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json Normal file
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@ -0,0 +1,355 @@
{
"country_code": "in",
"name": "Indian Chart of Accounts - Schedule VI",
"tree": {
"Balance Sheet": {
"Assets": {
"Current Assets": {
"Cash And Cash Equivalent": {
"Bank Balance": {
"Balance Account": {},
"Balance Account 9876543211": {}
},
"Cash-In-Hand": {
"Cash Balance": {
"account_type": "Cash"
},
"Petty Cash Balance": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"Cheques On Hand": {
"Cheque With Account": {}
}
},
"Current Investment": {
"In Short Term Fixed Deposits": {},
"Investment In Debentures And Bonds": {},
"Investment In Equity": {},
"Investment In Government Securities": {},
"Investment In Mutual Fund": {},
"Investment In Partnership Firm": {},
"Investment In Preference Shares": {}
},
"Inventories": {
"Finished Goods": {},
"Goods-In-Transit": {},
"Loose Tools": {},
"Other With Job Worker": {},
"Raw Material": {},
"Stock-In-Trade": {},
"Stores And Spares": {},
"Work-In-Progress": {}
},
"Other Current Assets": {
"Duties and Taxes": {
"Excise Duty Receivable": {
"Education Cess Receivable On Excise Duty": {},
"Excise Duty Receivable": {},
"Higher Education Cess Receivable On Excise Duty": {}
},
"Sales Tax Receivable": {},
"Service Tax Receivable": {
"Education Cess Receivable On Service Tax": {},
"Higher Education Cess Receivable On Service Tax": {},
"Service Tax Receivable": {}
},
"TDS Receivable": {},
"VAT Receivable": {}
},
"Miscellaneous Expense to the Extent Not Written Off": {
"Preliminary Expense": {}
}
},
"Short Terms Loans And Advances": {
"Advances with Revenue Authority": {
"Advance Income Tax/Refund Due": {},
"Advance To Suppliers": {},
"Balance With Revenue Authorities (Indirect Taxes)": {},
"Prepaid Expenses": {}
},
"Loans And Advances From Related Parties": {
"Doubtful": {},
"Other Advances Unsecured and Considered as Good": {
"Unsecured Recoverable in Cash or in Kind or for Value to be Received": {}
},
"Secured, Considered Good": {
"Advance To Associate Concerns": {}
}
}
},
"Trade Recievables": {
"Others": {
"Doubtful": {},
"Secured, Considered Good": {},
"Unsecured, Considered Good": {}
},
"Outstanding For More Than Six Months": {
"Doubtful": {},
"Secured, Considered Good": {},
"Unsecured, Considered Good": {}
},
"Sundry Debtors": {
"account_type": "Receivable"
}
}
},
"Non-Current Assets": {
"Deferred Tax Assets (Net)": {},
"Fixed Assets": {
"Capital Work-In-Progress": {
"Building Under Construction": {}
},
"Intangible Assets": {
"Goodwill": {}
},
"Intangible Assets Under Development": {},
"Tangible Assets": {
"Buildings": {},
"Computer/Laptops": {},
"Furnitures And Fixtures": {},
"Land": {},
"Office Equipments": {},
"Plant And Equipments": {},
"Vehicles": {}
}
},
"Long Term Loans And Advances": {
"Capital Assets": {
"Doubtful": {},
"Secured, Considered Good": {},
"Unsecured, Considered Good": {}
},
"Loans And Advances To Related Parties": {},
"Other Loans And Advances": {},
"Security Deposit": {
"Doubtful": {},
"Secured, Considered Good": {
"Earnest Money Deposit": {},
"Other Deposit": {}
},
"Unsecured, Considered Good": {}
}
},
"Non-Current Investments": {
"Investment In Debentures And Bonds": {},
"Investment In Equity Instrument": {},
"Investment In Government Or Trust Securities": {},
"Investment In Mutual Fund": {},
"Investment In Partnership Firm": {},
"Investment In Preference Shares": {},
"Investment In Property": {},
"Other": {
"Fixed Deposit With Banks-Earmarked": {},
"Gold": {}
}
},
"Other Non Current Assets": {
"Long Term Trade Recievables": {
"Doubtful": {},
"Secured, Considered Good": {},
"Unsecured, Considered Good": {}
},
"Miscellaneous Exps to the Extent Not Written Off": {
"Preliminery Expense": {},
"Software": {}
},
"Others": {}
}
}
},
"Equity And Liabilities": {
"Current Liabilities": {
"Other Current Liabilities": {
"Advance From Customers": {},
"Duties and Taxes": {
"Central Sales Tax Payable": {},
"Excise Duty Payable": {
"Education Cess Payable On Excise Duty": {},
"Excise Duty Payable": {},
"Higher Education Cess Payable On Excise Duty": {}
},
"Service Tax Payable": {
"Education Cess Payable On Service Tax": {},
"Higher Education Cess Payable On Service Tax": {},
"Service Tax Payable": {}
},
"TDS Paybale": {},
"VAT Payable": {}
},
"Out Standing Cheques for Clearance": {}
},
"Short Term Borrowings": {
"Depsoits": {},
"Loans And Advances From Related Parties": {},
"Others": {},
"Secured Loans From Bank": {
"Bank Loan (Short Term)": {}
}
},
"Short Term Provisions": {
"Other Provisions": {
"Electricity And Power Charges Payable": {},
"Employee Providend Fund Payable": {},
"Internet Expenses Payable": {},
"Mobile Expenses Payable": {},
"Provision For Expenses": {},
"Provision For Taxation": {},
"Secueity Expenses Payable": {},
"Telephone Expenses Payable": {},
"Wages Payable": {}
},
"Provision For Employees Benefit": {
"EPF Payable": {},
"Unpaid Remuneration": {}
}
},
"Trade Payables": {
"Sundry Creditors For Material/Supplies": {
"account_type": "Payable"
},
"Sundry Creditors For Services": {
"account_type": "Payable"
}
}
},
"Non-Current Liabilities": {
"Deferred Tax Liabilities (Net)": {},
"Long Term Borrowings": {
"Secured Loans From Bank": {
"Bank Loan (Long Term)": {}
},
"Unsecured Loans": {
"From Others": {}
}
},
"Long Term Provisions": {},
"Other Long Term Liabilities": {}
},
"Share Application Money Pending Allotment": {
"Share Application Money Pending Allotment": {}
},
"Shareholder's Funds": {
"Money Received Against Share Warrants": {},
"Reserve And Surplus": {
"Capital Redemption Reserve": {},
"Capital Reserve": {},
"Debenture Redeemption Reserve": {},
"Other Reserve": {},
"Revaluation Reserve": {},
"Securities Premium Reserve": {},
"Shares Option Outstanding Account": {},
"Surplus (Profit and Loss Account)": {}
},
"Share Capital": {
"Authorised Share Capital": {},
"Issued, Subscribed And Paid Up Capital": {}
}
}
}
},
"Profit And Loss": {
"Total Expenses": {
"Changes In Inventories of Finished Goods, Work-In-Progress And Stock-In-Trade": {},
"Cost of Materials Consumed": {
"Closing Stock": {},
"Opening Stock": {},
"Purchases of Raw Materials And Stores": {
"Raw Material": {},
"Stores And Consumables": {}
}
},
"Depreciation And Amortization Expense": {
"Depreciation": {},
"Preliminary Expenses": {}
},
"Employement Benefit Expenses": {
"Commision To Joint M.D": {},
"Commision To M.D": {},
"Directors Remuneration": {},
"Directors Setting Fees": {},
"Salaries, Bonus, PF And ESIC": {},
"Staff Welfare Expense": {}
},
"Financial Cost": {
"Bank Charges": {},
"Bank Gurantee Charges": {},
"Interest On Car Loan": {},
"Interest On Cash Credit Facality": {},
"Interest On Other Loans": {}
},
"Other Expenses": {
"Administrative and Selling Expenses": {
"Advertisement And Publicity": {},
"Annual Service Fees": {},
"Auditors Remuneration": {},
"Car Expenses (Including Insurance)": {},
"Computer Maintenace": {},
"Conveyance Expense": {},
"Custom Duty": {},
"Donation": {},
"Excise/ Service Tax Expenses": {},
"Export Expenses": {},
"General Expenses": {},
"Insurance Expenses": {},
"Interest On Delayed Payment of Taxes": {},
"Internal Audit Fee": {},
"Internet And Website Expenses": {},
"Labour Welfare Expenses": {},
"Legal Expenses": {},
"Loan Processing Fees": {},
"Office Cleaning Expense": {},
"Packing and Forwarding Expense": {},
"Post and Courrier Charges": {},
"Postage And Telegram": {},
"Prelimenary Expense W/Off": {},
"Professional Charges": {},
"Rent Rates And Taxes": {},
"Repair And Maintenance Building": {},
"Security Expesnes": {},
"Software Expense W/Off": {},
"Stamping Charge": {},
"Stationery Expenses": {},
"Telephone Expense": {},
"Tender Fee And Testing Charges": {},
"Travelling Expenses (Including Foreign Travelling)": {}
},
"Direct Expenses": {
"Centeral Sales Tax": {},
"Electrical Repairing Expense": {},
"Freight Forwarding and Octroi Expenses (Local)": {},
"Jobwork Charges": {},
"Machinery Repair and Maintenance": {},
"Material Testing Expense": {},
"Measuring Expense": {},
"Packing Material Expense": {},
"Power and Fuel Charges": {},
"Processing Labour Charges": {},
"Stores and Spares": {},
"Workshop Expense": {}
}
},
"Purchase of Stock-In-Trade": {
"Purchase of Stock-In-Trade": {}
}
},
"Total Revenue": {
"Other Income": {
"Interest": {},
"Other Financial Services": {},
"Other Non Operating Income": {}
},
"Revenue From Operations": {
"Central Sales(Exclusive of Excise Duty)": {},
"Export Sales": {},
"Job Work Receipts": {},
"Other Operating Income": {},
"Product Sales": {},
"Sales of Services": {}
}
}
},
"name": "Indian Chart of Accounts - Schedule VI"
}
}

165
erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json Normal file
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@ -0,0 +1,165 @@
{
"country_code": "in",
"name": "Indian Chart of Accounts - Standard",
"tree": {
"Assets": {
"root_type": "Asset",
"Current Assets": {
"Accounts Receivable": {
"Debtors": {
"account_type": "Receivable"
}
},
"Bank Accounts": {},
"Cash In Hand": {
"Cash - Payroll Checking": {
"account_type": "Cash"
},
"Cash - Regular Checking": {
"account_type": "Cash"
},
"Cash Account": {
"account_type": "Cash"
},
"Petty Cash Fund": {
"account_type": "Cash"
}
},
"Deposit Account": {
"Deposit Account": {}
},
"Inventories": {
"Inventories": {}
},
"Other Current Assets": {
"Prepaid Insurance": {}
},
"Tax Receivable": {
"Excise Duty Receivable": {
"Education Cess Receivable On Excise Duty": {},
"Excise Duty Receivable": {},
"Higher Education Cess Receivable On Excise Duty": {}
},
"Sales Tax Receivable": {},
"Service Tax Receivable": {
"Education Cess Receivable On Service Tax": {},
"Higher Education Cess Receivable On Service Tax": {},
"Service Tax Receivable": {}
},
"TDS Receivable": {},
"VAT Receivable": {}
}
},
"Fixed Assets": {
"Air Conditionar": {},
"Buildings": {},
"Computer/Laptops (Assets)": {},
"Equipments": {},
"Furniture": {},
"Land": {},
"Misc Assets": {},
"Vehicle": {}
}
},
"Liabilities": {
"root_type": "Liability",
"Current Liabilities": {
"Accounts Payable": {
"Creditors": {
"account_type": "Payable"
}
},
"Duties And Taxes Payable": {
"Excise Duty Payable": {
"Education Cess Payable On Excise Duty": {},
"Excise Duty Payable": {},
"Higher Education Cess Payable On Excise Duty": {}
},
"Sales Tax Payable": {},
"Service Tax Payable": {
"Education Cess Payable On Service Tax": {},
"Higher Education Cess Payable On Service Tax": {},
"Service Tax Payable": {}
},
"TDS Payable": {},
"VAT Payable": {}
},
"Loan Liabilities": {
"Bank OD Account": {},
"Secured Loan Account": {},
"Unsecured Loan Account": {}
},
"Others Payable": {
"Interest Payable": {},
"Notes Payable": {},
"Wages Payable": {}
}
},
"Share Holder/Owners Fund": {
"Capital Account": {},
"Reserve And Surplus Account": {}
}
},
"Expense": {
"root_type": "Expense",
"Cost of Goods Sold": {
"Closing Stock": {},
"Opening Stock": {},
"Purchase Stock": {}
},
"Direct Expense": {
"Computer/Laptop Accessories": {},
"Electricity Expense": {},
"House Keeping Expense": {},
"Internet Expense": {},
"News Paper And Magazine": {},
"Office Rent": {},
"Postage And Courier Expense": {},
"Purchase Expense": {},
"Salary Expense": {},
"Telephone Expense": {}
},
"Indirect Expense": {
"Bank Charges": {
"account_type": "Bank"
},
"Business Promotion": {},
"Diwali Bonus/Gift": {},
"Entertainment Expense": {},
"Foreign Exchange Loss": {},
"Other Expense": {
"Sales Commission Expense": {},
"Stationary Expense": {},
"Travelling Expense": {}
},
"Parts Purchase": {},
"Professional Services": {},
"Repairing Expense": {}
},
"Non Operating Expenses And Loss": {
"Loss on Sale of Assets": {},
"Write Off Expense": {}
}
},
"Income": {
"root_type": "Income",
"Non Operating Revenues And Gains": {
"Foreign Exchange Profit": {},
"Gain on Sale of Assets": {},
"Interest Revenues": {},
"Write off Income": {}
},
"Operating Revenues": {
"Sales of Goods": {
"Export Sales": {},
"Local Sales": {},
"Retail Sales": {}
},
"Sales of Services": {
"Export Services": {},
"Local Services": {}
}
}
}
}
}

307
erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json Normal file
View File

@ -0,0 +1,307 @@
{
"country_code": "it",
"name": "Italy - Generic Chart of Accounts",
"tree": {
"ATTIVO": {
"CREDITI COMMERCIALI": {
"cambiali all'incasso": {},
"cambiali allo sconto": {},
"cambiali attive": {},
"cambiali insolute": {},
"clienti c/spese anticipate": {
"account_type": "Receivable"
},
"crediti commerciali diversi": {},
"crediti da liquidare": {},
"crediti insoluti": {},
"crediti v/clienti": {
"account_type": "Receivable"
},
"fatture da emettere": {},
"fondo rischi su crediti": {},
"fondo svalutazione crediti": {}
},
"CREDITI DIVERSI": {
"IVA c/acconto": {},
"IVA n/credito": {},
"crediti per IVA": {},
"crediti per cauzioni": {},
"crediti per imposte": {},
"crediti per ritenute subite": {},
"crediti v/istituti previdenziali": {},
"debitori diversi": {
"account_type": "Receivable"
},
"imposte c/acconto": {},
"personale c/acconti": {}
},
"DISPONIBILIT\u00c0 LIQUIDE": {
"assegni": {
"account_type": "Cash"
},
"banche c/c": {
"account_type": "Bank"
},
"c/c postali": {
"account_type": "Bank"
},
"denaro in cassa": {
"account_type": "Cash"
},
"valori bollati": {
"account_type": "Cash"
}
},
"IMMOBILIZZAZIONI FINANZIARIE": {
"mutui attivi": {}
},
"IMMOBILIZZAZIONI IMMATERIALI": {
"avviamento": {},
"costi di impianto": {},
"fondo ammortamento avviamento": {},
"fondo ammortamento costi di impianto": {},
"fondo ammortamento software": {},
"software": {}
},
"IMMOBILIZZAZIONI MATERIALI": {
"arredamento": {},
"attrezzature commerciali": {},
"automezzi": {},
"fabbricati": {},
"fondo ammortamento arredamento": {},
"fondo ammortamento attrezzature commerciali": {},
"fondo ammortamento automezzi": {},
"fondo ammortamento fabbricati": {},
"fondo ammortamento imballaggi durevoli": {},
"fondo ammortamento impianti e macchinari": {},
"fondo ammortamento macchine d'ufficio": {},
"fornitori immobilizzazioni c/acconti": {},
"imballaggi durevoli": {},
"impianti e macchinari": {},
"macchine d'ufficio": {}
},
"RATEI E RISCONTI ATTIVI": {
"ratei attivi": {},
"risconti attivi": {}
},
"RIMANENZE": {
"fornitori c/acconti": {},
"materie di consumo": {},
"merci": {}
}
},
"CONTI DI RISULTATO": {
"conto di risultato economico": {},
"stato patrimoniale": {}
},
"COSTI DELLA PRODUZIONE": {
"ACCANTONAMENTI": {
"ACCANTONAMENTI PER RISCHI": {
"accantonamento per responsabilit\u00e0 civile": {}
},
"ALTRI ACCANTONAMENTI": {
"accantonamento per manutenzioni programmate": {},
"accantonamento per spese future": {}
}
},
"AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI": {
"ammortamento avviamento": {},
"ammortamento costi di impianto": {},
"ammortamento software": {}
},
"AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI": {
"ammortamento arredamento": {},
"ammortamento attrezzature commerciali": {},
"ammortamento automezzi": {},
"ammortamento fabbricati": {},
"ammortamento imballaggi durevoli": {},
"ammortamento impianti e macchinari": {},
"ammortamento macchine d'ufficio": {}
},
"COSTI PER GODIMENTO BENI DI TERZI": {
"canoni di leasing": {},
"fitti passivi": {}
},
"COSTI PER IL PERSONALE": {
"TFRL": {},
"altri costi per il personale": {},
"oneri sociali": {},
"salari e stipendi": {}
},
"COSTI PER SERVIZI": {
"costi di assicurazione": {},
"costi di consulenze": {},
"costi di esercizio automezzi": {},
"costi di manutenzione e riparazione": {},
"costi di pubblicit\u00e0": {},
"costi di trasporto": {},
"costi di vigilanza": {},
"costi per energia": {},
"costi per i locali": {},
"costi postali": {},
"costi telefonici": {},
"provvigioni passive": {},
"spese di incasso": {}
},
"COSTO DEL VENDUTO": {
"materie di consumo c/acquisti": {},
"materie di consumo c/esistenze iniziali": {},
"materie di consumo c/rimanenze finali": {},
"merci c/acquisti": {},
"merci c/apporti": {},
"merci c/esistenze iniziali": {},
"merci c/rimanenze finali": {},
"premi su acquisti": {},
"resi su acquisti": {},
"ribassi e abbuoni attivi": {}
},
"ONERI DIVERSI": {
"arrotondamenti passivi": {},
"insussistenze passive ordinarie diverse": {},
"minusvalenze ordinarie diverse": {},
"oneri fiscali diversi": {},
"oneri vari": {},
"perdite su crediti": {},
"sopravvenienze passive ordinarie diverse": {}
},
"SVALUTAZIONI": {
"svalutazione crediti": {},
"svalutazioni immobilizzazioni immateriali": {},
"svalutazioni immobilizzazioni materiali": {}
}
},
"IMPOSTE DELL'ESERCIZIO": {
"imposte dell'esercizio": {}
},
"PASSIVO": {
"CONTI DEI SISTEMI SUPPLEMENTARI": {
"banche c/effetti scontati": {},
"beni di terzi": {},
"clienti c/impegni": {},
"creditori c/leasing": {},
"creditori per avalli": {},
"creditori per fideiussioni": {},
"depositanti beni": {},
"fornitori c/impegni": {},
"impegni per beni in leasing": {},
"merci da consegnare": {},
"merci da ricevere": {},
"rischi per avalli": {},
"rischi per effetti scontati": {},
"rischi per fideiussioni": {}
},
"CONTI TRANSITORI E DIVERSI": {
"IVA c/liquidazioni": {},
"banca ... c/c": {},
"bilancio di apertura": {},
"bilancio di chiusura": {},
"istituti previdenziali": {}
},
"DEBITI COMMERCIALI": {
"cambiali passive": {},
"clienti c/acconti": {
"account_type": "Payable"
},
"debiti da liquidare": {},
"debiti v/fornitori": {
"account_type": "Payable"
},
"fatture da ricevere": {}
},
"DEBITI DIVERSI": {
"IVA n/debito": {},
"clienti c/cessione": {},
"creditori diversi": {
"account_type": "Payable"
},
"debiti per cauzioni": {},
"debiti per imposte": {},
"debiti per ritenute da versare": {
"account_type": "Payable"
},
"debiti v/istituti previdenziali": {},
"erario c/IVA": {
"account_type": "Payable"
},
"personale c/liquidazioni": {},
"personale c/retribuzioni": {}
},
"DEBITI FINANZIARI": {
"banche c/RIBA all'incasso": {},
"banche c/anticipi su fatture": {},
"banche c/c passivi": {},
"banche c/cambiali all'incasso": {},
"banche c/sovvenzioni": {},
"debiti v/altri finanziatori": {},
"mutui passivi": {}
},
"FONDI PER RISCHI E ONERI": {
"fondo manutenzioni programmate": {},
"fondo per imposte": {},
"fondo responsabilit\u00e0 civile": {},
"fondo spese future": {}
},
"PATRIMONIO NETTO": {
"patrimonio netto": {},
"perdita d'esercizio": {},
"prelevamenti extra gestione": {},
"titolare c/ritenute subite": {},
"utile d'esercizio": {}
},
"RATEI E RISCONTI PASSIVI": {
"ratei passivi": {},
"risconti passivi": {}
},
"TRATTAMENTO FINE RAPPORTO DI LAVORO": {
"debiti per TFRL": {}
}
},
"PROVENTI E ONERI FINANZIARI": {
"ONERI FINANZIARI": {
"interessi passivi bancari": {},
"interessi passivi su mutui": {},
"interessi passivi v/fornitori": {},
"oneri finanziari diversi": {},
"sconti passivi bancari": {}
},
"PROVENTI FINANZIARI": {
"interessi attivi bancari": {},
"interessi attivi postali": {},
"interessi attivi v/clienti": {},
"proventi finanziari diversi": {}
}
},
"PROVENTI E ONERI STRAORDINARI": {
"ONERI STRAORDINARI": {
"imposte esercizi precedenti": {},
"insussistenze passive straordinarie": {},
"minusvalenze straordinarie": {},
"sopravvenienze passive straordinarie": {}
},
"PROVENTI STRAORDINARI": {
"insussistenze attive straordinarie": {},
"plusvalenze straordinarie": {},
"sopravvenienze attive straordinarie": {}
}
},
"VALORE DELLA PRODUZIONE": {
"RICAVI E PROVENTI DIVERSI": {
"arrotondamenti attivi": {},
"fitti attivi": {},
"insussistenze attive ordinarie diverse": {},
"plusvalenze ordinarie diverse": {},
"proventi vari": {},
"sopravvenienze attive ordinarie diverse": {}
},
"VENDITE E PRESTAZIONI": {
"merci c/vendite": {},
"premi su vendite": {},
"resi su vendite": {},
"ribassi e abbuoni passivi": {},
"rimborsi spese di vendita": {}
}
},
"name": "Azienda",
"parent_id": null
}
}

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{
"country_code": "mx",
"name": "Plan de Cuentas para Mexico",
"tree": {
"ACTIVO": {
"ACTIVO CIRCULANTE": {
"DOCUMENTOS Y CUENTAS POR COBRAR": {
"COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {},
"CUENTAS POR COBRAR ACCIONISTAS": {
"CUENTAS POR COBRAR SOCIOS": {
"account_type": "Receivable"
}
},
"CUENTAS POR COBRAR EMPLEADOS": {
"ANTICIPO DE NOMINA": {},
"CUENTAS POR COBRAR EMPLEADOS": {
"account_type": "Receivable"
},
"CUENTAS POR COBRAR SOCIOS": {
"account_type": "Receivable"
},
"PRESTAMOS PERSONALES": {},
"SEGURO DE VEHICULOS": {},
"UTILIDADES": {},
"VACACIONES": {},
"VIATICOS VENDEDORES": {}
},
"CUENTAS POR COBRAR EXTERIOR": {},
"CUENTAS POR COBRAR NACIONALES": {
"COBRO ANTICIPO CLIENTES": {},
"CUENTAS POR COBRAR CLIENTES": {
"account_type": "Receivable"
},
"CUENTAS POR COBRAR DETALLISTA": {
"account_type": "Receivable"
},
"CUENTAS POR COBRAR MAYORISTA": {
"account_type": "Receivable"
}
},
"EFECTOS POR COBRAR": {
"EFECTOS POR COBRAR NACIONALES": {
"account_type": "Receivable"
}
},
"INTERESES POR COBRAR": {},
"OTRAS CUENTAS POR COBRAR": {
"ADELANTO A PROVEEDORES": {},
"CHEQUES DEVUELTOS": {},
"DEPOSITOS VARIOS": {},
"DEUDORES DIVERSOS": {
"account_type": "Receivable"
},
"ENTES GUBERNAMENTALES": {},
"RECLAMO AL BANCO": {},
"RECLAMO AL SEGURO": {},
"TRANSFERENCIAS BANCARIAS": {}
},
"PROVINCION INCOBRABLES NACIONAL": {
"PROVINCION INCOBRABLES EXTERIOR": {},
"PROVISION INCOBRALES NACIONALES": {}
}
},
"EFECTIVO Y VALORES NEGOCIABLES": {
"BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
"BANCO EXTERIOR X": {}
},
"BANCOS E INTITUCIONES FINANCIERAS": {
"BANCO X MXN": {},
"BANCO X USD": {}
},
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"CAJA CHICA": {},
"CAJA PRINCIPAL": {},
"FONDO A DEPOSITAR": {}
},
"INVERSIONES A CORTO PLAZO": {
"INVERSIONES EN BONOS M.E.": {},
"INVERSIONES EN BONOS M.N.": {},
"INVERSIONES TEMPORALES": {},
"PAPELES COMERCIALES": {}
}
},
"GASTOS OPERACIONALES": {
"GASTOS PREPAGADOS OPERATIVOS": {
"ALQUILERES": {},
"PUBLICIDAD": {},
"SEGURO PREPAGADOS": {}
}
},
"IMPUESTOS PAGADOS POR ANTICIPADOS": {
"IMPUESTOS": {
"IETU PAGADO": {},
"IMPUESTO MUNICIPAL PAGADO EN EXCESO": {},
"ISR DECLARACION ESTIMADAS": {},
"ISR RETENIDO": {},
"ISR PAGADO": {},
"IVA . CREDITO FISCAL IMPORTACION": {},
"IVA ACREDITABLE o PAGADO A PROVEEDORES": {},
"IVA EFECTIVAMENTE PAGADO": {},
"PATENTE MUNICIPAL ESTIMADA": {}
}
},
"INVENTARIOS": {
"INVENTARIO EN TRANSITO": {
"MERCANCIA EN TRANSITO": {},
"MERCANCIA EN TRANSITOS": {}
},
"INVENTARIOS DE MERCANCIA": {
"INVENTARIO FINAL": {},
"INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR": {},
"INVENTARIOS DE MERCANCIA EXTERIOR": {},
"INVENTARIOS DE MERCANCIA NACIONAL": {}
}
}
},
"ACTIVO LARGO PLAZO": {
"ACTIVO FIJO NETO": {
"ACTIVO FIJO": {
"INMUEBLES COSTO ORIGINAL": {},
"LICENCIA Y SOFTWARE COSTO ORIGINAL": {},
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
"MUEBLES Y ENSERES COSTO ORIGINAL": {},
"TERRENO COSTO ORIGINAL": {},
"VEHICULOS COSTO ORIGINAL": {}
},
"DEPRECIACION Y AMORTIZACION ACUMULADAS": {
"INMUEBLES COSTO ORIGINAL": {},
"LICENCIA Y SOFTWARE COSTO ORIGINAL": {},
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
"MEJORAS A PROPIEDAD COSTO ORIGINAL": {},
"MUEBLES Y ENSERES COSTO ORIGINAL": {},
"TERRENOS COSTO ORIGINAL": {},
"VEHICULOS COSTO ORIGINAL": {}
}
},
"CARGOS DIFERIDOS": {
"CARGOS DIFERIDOS": {
"GASTOS DE CONSTITUCION": {},
"MARCA DE FABRICA": {},
"OTRAS CUENTAS POR COBRAR": {
"account_type": "Receivable"
}
}
},
"IMPUESTOS DIFERIDOS": {
"IMPUESTOS DIFERIDOS ISR ": {
"IMPUESTOS DIFERIDOS ISR ": {}
}
},
"INVERSIONES LARGO PLAZO": {
"TITULOS DE VALORES": {
"BONOS TITULOS": {},
"INVERSIONES EN BONOS M.N.": {},
"INVERSIONES PERMANENTES": {}
}
},
"OTROS ACTIVOS": {
"OTROS ACTIVOS": {
"DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {},
"DEPOSITOS GARANTIA BANCOS": {},
"DEPOSITOS GARANTIA PROVEEDORES": {}
}
}
}
},
"CAPITAL": {
"CAPITAL SOCIAL": {
"ACCIONES EN TESORERIA": {
"ACCIONES EN TESORERIA": {
"ACCIONES EN TESORERIA": {},
"ACTUALIZACION DE VALOR": {}
}
},
"CAPITAL SOCIAL PAGADO": {
"CAPITAL SOCIAL PAGADO": {
"ACTUALIZACION DEL VALOR": {},
"CAPITAL SOCIAL": {}
}
}
},
"GANANCIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": {}
}
},
"RESERVA DE CAPITAL": {
"OTRAS RESERVAS": {
"OTRAS RESERVAS": {
"ACTUALIZACION DEL VALOR": {},
"VALOR ORIGINAL": {}
}
},
"RESERVA LEGAL": {
"RESERVA LEGAL": {
"RESERVA P/FUTURO AUMENTO DE CAPITAL": {},
"VALOR ORIGINAL RESERVA LEGAL": {}
}
}
},
"SUPERAVIT": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {}
},
"SUPERAVIT GANADO": {
"RESULTADO POR EXPOS. A LA INFLACION": {
"ACTUALIZACION DEL PATRIMONIO": {},
"EXCLUSIONES FISCALES": {},
"REAJUSTE POR INFLACION": {}
},
"SUPERAVIT OPERATIVO": {
"UTILIDADES DEL EJERCICIO": {},
"UTILIDADES NO DISTRIBUIDAS": {}
}
}
}
},
"COSTO": {
"COSTO DE VENTAS": {
"COSTO DE VENTAS": {
"COSTO DE VENTAS": {
"COSTO DE VENTAS": {}
}
}
}
},
"CUENTAS DE ORDEN": {
"CUENTAS DE ORDEN": {
"CUENTAS DE ORDEN DEUDORAS": {
"CUENTAS DE ORDEN DEUDORAS": {
"CARTAS DE CREDITOS": {},
"MERCANCIAS COMPRADAS EN TRANSITO": {},
"MERCANCIAS EN CONSIGNACION": {}
}
}
},
"CUENTAS DE ORDEN ACREEDORAS": {
"CUENTAS DE ORDEN ACREEDORAS": {
"CUENTAS DE ORDEN ACREEDORAS": {
"MERCANCIA EN CONSIGNACION P. COMPRA": {},
"MERCANCIA VENDIDAS EN TRANSITO": {}
}
}
}
},
"GASTOS": {
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"DEPRECIACION Y AMORTIZACION": {
"AMORTIZACION": {
"SEGUROS": {}
},
"DEPRECIACION": {
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"LICENCIA Y SOFTWARE": {},
"MAQUINARIAS Y EQUIPOS": {},
"MEJORAS A PROPIEDAD": {},
"MUEBLES Y ENSERES": {},
"VEHICULOS": {}
}
},
"GASTOS COMERCIALIZACION": {
"GASTOS DE DISTRIBUCION": {
"ACTIVIDADES REGIONALES": {},
"CUENTAS INCOBRABLES NACIONALES": {},
"DISTRIBUCION Y REPARTO LOCALES": {},
"EVENTOS ESPECIALES": {},
"MATERIALES PROMOCIONALES": {},
"MEDIOS": {},
"PATENTE INDUSTRIA Y COMERCIO": {},
"PRODUCCION MATERIAL P.O.P.": {},
"PROMOCIONES": {},
"PUBLICIDAD": {},
"TRANSPORTE Y FLETES": {}
}
},
"GASTOS DE PERSONAL": {
"GASTOS PERSONAL": {
"BENEFICIOS ADIESTRAMIENTOS-CURSOS": {},
"BENEFICIOS AYUDAS ESCOLARES": {},
"BENEFICIOS BECAS": {},
"BENEFICIOS COMEDOR": {},
"BENEFICIOS SERVICIOS MEDICOS": {},
"BENEFICIOS UNIFORMES": {},
"BONIFICACION UNICA ESPECIAL": {},
"BONO VACACIONAL": {},
"COMISION AL PERSONAL": {},
"CONTRIBUCIONES": {},
"GASTOS PERSONAL CONTRATADO": {},
"GASTOS PERSONAL TRANSFERIDOSR": {},
"HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {},
"HORAS EXTRAORDINARIAS": {},
"HORAS EXTRAS": {},
"INTERESES S/PRESTACIONES SOCIALES": {},
"PRESTACIONES SOCIALES": {},
"PRIMA POR RENDIMIENTO": {},
"PROGRAMA DE ALIMENTACION EMPLEADOS": {},
"SUELDOS DIRECTIVOS": {},
"SUELDOS EMPLEADOS": {},
"TRANSPORTE Y ALIMENTACION": {},
"UTILIDADES": {},
"VACACIONES": {},
"VIATICOS Y GASTOS DE REPRESENTACION": {}
}
},
"GASTOS GENERALES": {
"GASTOS GENERALES": {
"AGUA POTABLE Y REFRIGERIO": {},
"AJUSTE DE INVENTARIOS DONADOS": {},
"AJUSTE DE INVENTARIOS OBSOLETOS": {},
"ARRENDAMIENTO": {},
"ARTICULOS DE OFICINA": {},
"ASEO URBANO": {},
"ASEO Y LIMPIEZA": {},
"ASIMILABLES A SALARIOS": {},
"AVERIAS-PRODUCTOS": {},
"BONIFICACION UNICA ESPECIAL": {},
"COMBUSTIBLES": {},
"COMIDAS, VIAJES Y TRASLADOS": {},
"CONDOMINIOS": {},
"CONVENSION DE COMERCIALIZACION": {},
"DERECHO DE FRENTE": {},
"ENERGIA ELECTRICA": {},
"EQUIPOS Y EVENTOS DEPORTIVOS": {},
"ESTACIONAMINETO": {},
"FLETES Y TRANSPORTES": {},
"GASTOS DE ISR ": {},
"GASTOS DE REPRESENTACION": {},
"GASTOS DE SISTEMAS": {},
"HONORARIOS PROFESIONALES": {},
"HOSPEDAJE": {},
"MANTENIMIENTO DE VEHICULOS": {},
"MANTENIMIENTOS": {},
"OTROS GASTOS": {},
"PALERIA Y FOTOCOPIADO": {},
"PARTIDAS NO DEDUCIBLES": {},
"PASAJE EXTERIOR NO DEDUCIBLE": {},
"PASAJES LOCALES Y EXT.DEDUCIBLES": {},
"REMANENTES DISTRIBUIBLES": {},
"REPARACIONES": {},
"REPAROS": {},
"SEGUROS": {},
"SERVICIOS CONTRATADOS A TERCEROS": {},
"SERVICIOS DE PUBLICIDAD": {},
"SERVICIOS PUBLICOS": {},
"SUMINISTROS DE EQUIPOS DE OFICINA": {},
"TELEFONOS Y TELECOMUNICACIONES": {},
"TRAMITES DE SOLVENCIAS": {},
"TRAMITES LEGALES": {},
"UTILES DE LIMPIEZA": {},
"VIATICOS DEDUCIBLES": {},
"VIATICOS NO DEDUCIBLES": {}
}
}
}
},
"INGRESOS": {
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"DESCUENTOS EN VENTAS": {},
"DEVOLUCIONES EN VENTAS": {}
},
"INGRESOS POR SERVICIOS": {
"INGRESOS POR SERVICIOS": {}
},
"VENTAS": {
"VENTAS EXPORTACION": {},
"VENTAS INMUEBLES": {},
"VENTAS NACIONALES": {},
"VENTAS NACIONALES AL DETAL": {}
}
}
}
},
"OTROS INGRESOS (EGRESOS)": {
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},
"GASTOS FINANCIEROS": {
"COMISIONES TICKET DE ALIMENTACION": {},
"COMISIONES Y GASTOS BANCARIOS": {},
"INTERESES BANCOS NACIONALES": {},
"INTERESES POR FINANCIAMIENTOS": {},
"OTROS EGRESOS": {}
},
"OTROS EGRESOS": {
"AJUSTE DE A\u00d1OS ANTERIORES": {},
"FLUCTUACION CAMBIARIA NO REALIZADAS": {},
"INTERESES S/PRESTACIONES SOCIALES": {},
"PERDIDA POR ROBO DE INVENTARIO": {},
"PERDIDAS EN DIFERENCIAL CAMBIARIO": {},
"PERDIDAS EN INVERSIONES DE BONOS P.": {},
"PERDIDAS EN VENTAS ACTIVOS FIJOS": {},
"PERDIDAS EN VENTAS DE INVERSIONES": {}
}
}
},
"OTROS INGRESOS": {
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"INTERESES DE BANCOS EXTRANJEROS": {},
"INTERESES DE BANCOS NACIONALES": {},
"OTROS INGRESOS FINANCIEROS": {}
},
"OTROS INGRESOS": {
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"GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {},
"GANANCIAS EN VENTAS DE INVERSIONES": {},
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"OTROS INGRESOS": {}
}
}
}
},
"PASIVO": {
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"OTROS PASIVOS A CORTO PLAZO": {
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"10% ISR RETENIDO ARRENDAMIENTO": {},
"10% ISR RETENIDO HONORARIOS": {},
"10.67% IVA RETENIDO ARRENDAMIENTO": {},
"10.67% IVA RETENIDO HONORARIOS": {},
"4% IVA RETENIDO FLETES": {},
"ISR RETENIDO ASIMILABLES": {},
"ISR RETENIDO SALARIOS": {},
"PASIVOS A CORTO PLAZO": {}
},
"IVA TRASLADADO": {
"IVA POR TRASLADAR o COBRADO": {}
}
}
},
"PASIVO A CORTO PLAZO": {
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"APORTES EMPLEADOS": {},
"FONDO DE AHORRO": {},
"FONDO FIDEICOMISO": {}
}
},
"DIVIDENDO POR PAGAR": {
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"account_type": "Receivable"
},
"DIVIDENDO POR PAGAR VIGENTES": {
"account_type": "Payable"
}
}
},
"DOCUMENTOS Y CUENTAS POR PAGAR": {
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"CUENTAS POR PAGAR ACCIONISTAS": {
"CUENTAS POR PAGAR SOCIOS": {
"account_type": "Payable"
}
},
"PROVEEDORES EXTRANJEROS": {},
"PROVEEDORES OCASIONALES": {
"CUENTAS POR PAGAR PROVEEDORES": {
"account_type": "Payable"
},
"OTRAS CUENTAS POR PAGAR": {
"account_type": "Payable"
},
"TARJETA DE CREDITO X": {
"account_type": "Payable"
}
}
},
"GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
"CONTRIBUCIONES PATRONAL": {
"APORTE EMPRESA": {}
},
"OTRAS ACUMULACIONES": {
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"ALQUILERES": {},
"BONIFICACION ACCIDENTAL UNICA": {},
"COMISIONES": {},
"CONDOMINIOS": {},
"CONVESION DE COMERCIALIZACION": {},
"IMPUESTOS MUNICIPALES POR PAGAR": {
"account_type": "Payable"
},
"IMPUESTOS POR PAGAR": {
"account_type": "Payable"
},
"INTERESES S/PRESTACIONES SOCIALES": {},
"NOMINA POR PAGAR": {
"account_type": "Payable"
},
"PATENTE INDUSTRIA Y COMERCIO": {},
"POLIZA DE SEGURO POR PAGAR": {
"account_type": "Payable"
},
"PRESTACIONES SOCIALES": {},
"PRIMA POR EFECIENCIA": {},
"PROGRAMA DE ALIMENTACION": {},
"PUBLICIDAD Y PROPAGANDA": {},
"TARJETA CORPORATIVA": {},
"UTILIDADES": {},
"VACACIONES": {}
},
"RETENCIONES E IMPUESTOS POR PAGAR": {
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"RETENCIONES ISR EMPLEADOS": {},
"RETENCIONES ISR PROVEEDORES": {}
},
"RETENCIONES VARIAS": {
"EMBARGO DE SUELDO": {},
"PRESTAMOS SOBRE FIDEICOMISO": {},
"SINDICATOS": {}
}
},
"IMPUESTOS SOBRE LA RENTA POR PAGAR": {
"ISR ACUMULADOS GASTOS": {
"DECLARACION ESTIMADAS": {},
"ISR ACUMULADOS GASTOS": {},
"RAR AJUSTE INICIAL POR INFLACION": {}
}
},
"PASIVOS FINACIEROS A CORTO PLAZO": {
"PASIVOS FINANCIEROS A CORTO PLAZO": {
"BANCO X": {}
}
},
"RESERVAS": {
"RESERVAS": {
"RESERVAS FINANCIERAS": {},
"RESERVAS FISCALES": {},
"RESERVAS OPERATIVAS": {}
}
}
},
"PASIVO A LARGO PLAZO": {
"ACUMULACIONES PARA INDEMNIZ. LABORALES": {
"ACUMULACIONES PARA INDEMNIZ.LABORALES": {
"INDEMNIZACIONES DOBLES": {},
"INDEMNIZACIONES SENCILLAS": {}
}
},
"OTROS PASIVOS A LARGO PLAZO": {
"OTROS PASIVOS A LARGO PLAZO": {
"OTROS PASIVOS A LARGO PLAZO": {}
}
},
"PASIVOS FINANCIEROS A LARGO PLAZO": {
"PASIVOS FINANCIEROS A LARGO PLAZO": {
"PASIVOS FINANCIEROS A LARGO PLAZO": {}
}
},
"PASIVOS INTERCOMPA\u00d1IAS": {
"PASIVOS INTERCOMPA\u00d1IAS": {
"PASIVOS INTERCOMPA\u00d1IAS": {}
}
}
}
},
"name": "PLAN CONTABLE"
}
}

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{
"country_code": "nl",
"name": "Nederlands Grootboekschema",
"tree": {
"FABRIKAGEREKENINGEN": {},
"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": {}
}
},
"INDIRECTE KOSTEN": {},
"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": {}
}
},
"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.": {}
},
"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"
}
},
"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"
}
}
},
"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": {}
},
"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.": {}
},
"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"
}
},
"name": "NEDERLANDS STANDAARD GROOTBOEKSCHEMA"
}
}

230
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@ -0,0 +1,230 @@
{
"country_code": "pa",
"name": "Panam\u00e1 - Plan de Cuentas",
"tree": {
"Balance General": {
"ACTIVOS": {
"Activo Fijo": {
"Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {},
"Activo Fijo / Equipos": {},
"Activo Fijo / Inmuebles": {},
"Activo Fijo / Maquinaria": {},
"Activo Fijo / Material Rodante Motorizado": {}
},
"Activo Intangible": {
"Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {},
"Activo Intangible / Concesiones y Franquicias": {},
"Activo Intangible / Derecho de Llaves": {},
"Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {}
},
"Caja y Bancos": {
"Caja y Bancos - Bancos": {
"Caja y Bancos.../ BCO. CTA CTE PAB": {
"account_type": "Bank"
}
},
"Caja y Bancos - Caja": {
"Caja y Bancos - Caja / efectivo PAB": {
"account_type": "Cash"
}
},
"Caja y Bancos - Fondos fijos": {
"Caja y Bancos - Fondos fijos / caja menuda 01 PAB": {
"account_type": "Cash"
}
},
"Caja y Bancos - Moneda Extranjera": {
"Caja y Bancos - Caja / efectivo USD": {
"account_type": "Cash"
}
},
"Caja y Bancos - Recaudaciones a Depositar ": {
"account_type": "Bank"
},
"Caja y Bancos - Valores a Depositar ": {
"account_type": "Bank"
}
},
"Cuentas por Cobrar": {
"Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables": {
"account_type": "Receivable"
},
"Cuentas por Cobrar / Deudores Morosos": {
"account_type": "Receivable"
},
"Cuentas por Cobrar / Deudores Varios": {
"account_type": "Receivable"
},
"Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial": {
"account_type": "Receivable"
},
"Cuentas por Cobrar / Deudores por Ventas": {
"account_type": "Receivable"
}
},
"Inventarios": {
"(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios": {},
"Inventarios - Mercancias": {
"Inventarios - Mercancias / Categoria de productos 01": {}
},
"Inventarios - Mercancias en Tr\u00e1nsito": {},
"Materiales Varios ": {},
"Materias primas": {},
"Productos Elaborados": {},
"Productos en Curso de Elaboraci\u00f3n": {}
},
"Inversiones Financieras": {
"Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
"Inversiones / Acciones Permanentes": {},
"Inversiones / Acciones Transitorias": {},
"Inversiones / T\u00edtulos P\u00fablicos": {}
},
"Otras Cuentas por Cobrar": {
"Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar": {},
"Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {},
"Otras Cuentas por Cobrar / Accionistas": {},
"Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado": {},
"Otras Cuentas por Cobrar / Anticipo al Personal": {},
"Otras Cuentas por Cobrar / Anticipo de Impuestos": {},
"Otras Cuentas por Cobrar / Anticipos a Proveedores": {},
"Otras Cuentas por Cobrar / Intereses Pagados por Adelantado": {},
"Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados": {}
}
},
"PASIVOS": {
"Cuentas por Pagar": {
"Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {
"account_type": "Payable"
},
"Cuentas por Pagar / Anticipos de Clientes": {
"account_type": "Payable"
},
"Cuentas por Pagar / Proveedores": {
"account_type": "Payable"
}
},
"Impuestos por Pagar": {
"Impuestos por Pagar / ITBMS a Pagar": {},
"Impuestos por Pagar / Impuesto sobre la Renta a Pagar": {}
},
"Otras Cuentas por Pagar": {
"Otras Cuentas por Pagar / Acreedores Varios": {},
"Otras Cuentas por Pagar / Cobros por Adelantado": {},
"Otras Cuentas por Pagar / Dividendos a Pagar": {},
"Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {}
},
"Pasivo Circulante": {
"Pasivo Circulante / Adelantos en Cuenta Corriente": {},
"Pasivo Circulante / Debentures Emitidos": {},
"Pasivo Circulante / Intereses a Pagar": {},
"Pasivo Circulante / Obligaciones a Pagar": {},
"Pasivo Circulante / Prestamos": {}
},
"Provisiones": {
"Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
"Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {},
"Provisiones / Previsi\u00f3n para juicios Pendientes": {}
},
"Salarios por Pagar": {
"Salarios por Pagar / Cargas Sociales a Pagar": {},
"Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {},
"Salarios por Pagar / Retenciones a Depositar": {},
"Salarios por Pagar / Sueldos a Pagar": {}
}
},
"PATRIMONIO": {
"Ajustes al Patrimonio": {
"Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {}
},
"Aportes No Capitalizados": {
"Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
"Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
},
"Capital": {
"Capital / (-) Descuento de Emisi\u00f3n de Acciones": {},
"Capital / Acciones en Circulaci\u00f3n": {},
"Capital / Capital Propio": {},
"Capital / Dividendos a Distribuir en Acciones": {}
},
"Futuras Eventualidades": {
"Reserva Estatutaria": {},
"Reserva Facultativa": {},
"Reserva Legal": {},
"Reserva para Renovaci\u00f3n de Activo Fijo": {}
},
"Resultados No Asignados": {
"Resultado del Ejercicio": {},
"Resultados Acumulados": {},
"Resultados Acumulados del Ejercicio Anterior": {},
"Utilidades y P\u00e9rdidas del Ejercicio": {}
}
}
},
"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": {}
}
},
"Estado de Resultado": {
"COSTOS": {
"Compras": {
"Compras - Categoria de productos 01": {}
},
"Costo de Venta": {
"Costo de Venta - Categoria de productos 01": {}
},
"Costos de Producci\u00f3n": {},
"Gastos de Administraci\u00f3n": {},
"Gastos de Comercializaci\u00f3n": {}
},
"GASTOS": {
"Gastos No Operativos": {
"Donaciones Cedidas, Otorgadas": {},
"Gastos en Siniestros": {},
"P\u00e9rdida Venta Activo Fijo": {}
},
"Gastos Operativos": {
"Gastos Bancarios": {},
"Gastos de Publicidad y Propaganda": {},
"Gastos en Amortizaci\u00f3n": {},
"Gastos en Cargas Sociales": {},
"Gastos en Depreciaci\u00f3n de Activo Fijo": {},
"Gastos en Impuestos": {},
"Gastos en Salarios": {},
"Gastos en Servicios P\u00fablicos": {}
}
},
"INGRESOS": {
"Ingresos No Operativos": {
"Donaciones obtenidas, ganandas, percibidas": {},
"Ganancia Venta Inversiones Permanentes": {},
"Ganancia Venta de Activo Fijo": {},
"Recupero de Deudores Incobrables": {},
"Recupero de Rezagos": {}
},
"Ingresos Operativos": {
"Alquileres gananados, obtenidos, percibidos": {},
"Comisiones gananados, obtenidos, percibidos": {},
"Descuentos gananados, obtenidos, percibidos": {},
"Ganancia Venta de Acciones": {},
"Honorarios gananados, obtenidos, percibidos": {},
"Interese sobre Inversiones": {},
"Intereses gananados, obtenidos, percibidos": {},
"Ventas": {
"Ventas - Categoria de productos 01": {}
}
}
}
},
"name": "Panam\u00e1"
}
}

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{
"country_code": "pl",
"name": "Polska - Plan kont",
"tree": {
"Aktywa Trwa\u0142e": {
"D\u0142ugoterminowe aktywa finansowe": {
"Inne inwestycje d\u0142ugoterminowe": {
"Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {}
},
"Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": {
"Inne d\u0142ugoterminowe aktywa finansowe": {},
"Inne papiery warto\u015bciowe": {},
"Udzia\u0142y lub akcje": {},
"Udzielone po\u017cyczki": {}
},
"W jednostkach powi\u0105zanych": {
"Inne d\u0142ugoterminowe aktywa finansowe": {},
"Inne papiery warto\u015bciowe": {},
"Udzia\u0142y lub akcje": {},
"Udzielone po\u017cyczki": {}
},
"W pozosta\u0142ych jednostkach": {
"Inne d\u0142ugoterminowe aktywa finansowe": {},
"Inne papiery warto\u015bciowe": {},
"Udzia\u0142y lub akcje": {},
"Udzielone po\u017cyczki": {}
}
},
"D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe": {
"Aktywa z tytu\u0142u odroczonego podatku dochodowego": {},
"Inne rozliczenia mi\u0119dzyokresowe": {}
},
"Inwestycje w nieruchomo\u015bci i prawa": {
"Nieruchomo\u015bci": {},
"Warto\u015bci niematerialne i prawne": {}
},
"Nale\u017cno\u015bci d\u0142ugoterminowe": {
"Od jednostek powi\u0105zanych": {},
"Od pozosta\u0142ych jednostek": {}
},
"Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": {
"Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {},
"Odpisy aktualizuj\u0105ce lokaty": {},
"Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach": {},
"Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe": {}
},
"Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych": {
"Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa": {
"Odpisy umorzeniowe inwestycji w nieruchomo\u015bci": {},
"Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne": {}
},
"Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych": {
"Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych": {},
"Odpisy umorzeniowe warto\u015bci firmy": {},
"Odpisy umorzeniowe zako\u0144czonych prac rozwojowych": {}
},
"Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych": {
"Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej": {},
"Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych": {},
"Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych": {},
"Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn": {},
"Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w": {},
"Odpisy umorzeniowe \u015brodk\u00f3w transportu": {}
}
},
"Warto\u015bci niematerialne i prawne": {
"Inne warto\u015bci niematerialne i prawne": {},
"Koszty zako\u0144czonych prac rozwojowych": {},
"Nabyta warto\u015b\u0107 firmy": {},
"Zaliczki na warto\u015bci niematerialne i prawne": {}
},
"\u015arodki Trwa\u0142e": {
"Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej": {},
"Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w": {},
"Inne \u015brodki trwa\u0142e": {},
"Urz\u0105dzenia techniczne i maszyny": {},
"\u015arodki transportu": {}
},
"\u015arodki trwa\u0142e w budowie": {
"Inwestycje budowy \u015brodka trwa\u0142ego": {},
"Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego": {},
"Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych": {},
"Ulepszenia \u015brodka trwa\u0142ego": {},
"Zaliczki na \u015brodki trwa\u0142e w budowie": {}
}
},
"Kapita\u0142y w\u0142asne i wynik finansowy": {
"Fundusze specjalne": {
"Inne fundusze specjalne": {
"Fundusz na remont zasob\u00f3w mieszkaniowych": {},
"Fundusz nagr\u00f3d": {},
"Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych": {}
},
"Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych": {}
},
"Kapita\u0142 podstawowy": {},
"Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": {
"Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": {
"account_type": "Tax"
},
"Podatek dochodowy od os\u00f3b prawnych": {
"account_type": "Tax"
},
"account_type": "Tax"
},
"Pozosta\u0142e kapita\u0142y i fundusze": {
"Kapita\u0142 rezerwowy": {},
"Kapita\u0142 z aktualizacji wyceny": {},
"Kapita\u0142 zapasowy": {},
"Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans": {}
},
"Rezerwy": {
"Pozosta\u0142e rezerwy": {
"Pozosta\u0142e rezerwy d\u0142ugoterminowe": {},
"Pozosta\u0142e rezerwy kr\u00f3tkoterminowe": {}
},
"Rezerwa na \u015bwiadczenia": {
"Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne": {},
"Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne": {}
},
"Rezerwa z tytu\u0142u odroczonego podatku dochodowego": {}
},
"Rozliczenia mi\u0119dzyokresowe": {
"Inne rozliczenia mi\u0119dzyokresowe": {
"Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe": {},
"Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe": {}
},
"Ujemna warto\u015b\u0107 firmy": {}
},
"Rozliczenia wyniku finansowego": {},
"Wynik finansowy": {}
},
"Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie": {
"Amortyzacja": {},
"Koszty wed\u0142ug rodzaj\u00f3w": {
"Podatki i op\u0142aty": {
"Koncesje": {},
"Op\u0142aty i prowizje bankowe": {},
"Op\u0142aty skarbowe": {},
"Op\u0142aty s\u0105dowe, prawnicze i notarialne": {},
"Podatek akcyzowy": {},
"Podatek od nieruchomo\u015bci": {},
"Podatek od \u015brodk\u00f3w transportowych": {},
"Pozosta\u0142e podatki i op\u0142aty": {},
"VAT niepodlegaj\u0105cy odliczeniu": {}
},
"Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia": {
"Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe": {},
"Pozosta\u0142e \u015bwiadczenia": {},
"Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP": {}
},
"Us\u0142ugi obce": {
"Analizy sanitarne": {},
"Pozosta\u0142e us\u0142ugi": {},
"Us\u0142ugi celne": {},
"Us\u0142ugi graficzne i drukarskie": {},
"Us\u0142ugi kurierskie i transportowe": {},
"Us\u0142ugi pocztowe": {},
"Us\u0142ugi remontowe": {},
"Us\u0142ugi telekomunikacyjne": {}
},
"Wynagrodzenia": {
"Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych": {},
"Wynagrodzenia pracownik\u00f3w": {}
},
"Zu\u017cycie materia\u0142\u00f3w i energii": {
"Zu\u017cycie energii": {},
"Zu\u017cycie innych materia\u0142\u00f3w": {},
"Zu\u017cycie materia\u0142\u00f3w biurowych": {},
"Zu\u017cycie paliwa do \u015brodk\u00f3w transportu": {},
"Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w": {}
}
},
"Pozosta\u0142e koszty rodzajowe": {},
"Rozliczenie koszt\u00f3w": {
"Koszty nie wliczane do warto\u015bci sprzeda\u017cy": {},
"Koszty zgromadzone": {},
"Nie podlegaj\u0105ce rozliczeniu w czasie": {},
"Przypadaj\u0105ce na przysz\u0142e okresy": {}
},
"\u015awiadczenia na rzecz pracownik\u00f3w": {}
},
"Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie": {
"Koszty dzia\u0142alno\u015bci podstawowej-handlowej": {
"Koszty sprzeda\u017cy wyrob\u00f3w": {},
"Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej": {}
},
"Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej": {
"Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug": {},
"Koszty utrzymania hurtowni": {},
"Rozliczone koszty dzia\u0142alno\u015bci": {},
"Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug": {}
},
"Koszty dzia\u0142alno\u015bci pomocniczej": {
"Pozosta\u0142e koszty": {},
"\u015awiadczenia us\u0142ug transportowych": {}
},
"Koszty zarz\u0105du": {
"Koszty zarz\u0105dzania jednostk\u0105": {},
"\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy": {}
},
"Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci": {}
},
"Materia\u0142y i towary": {
"Materia\u0142y i opakowania": {
"Materia\u0142y": {},
"Materia\u0142y w przerobie": {},
"Opakowania": {}
},
"Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w": {
"Odchylenia od cen ewidencyjnych materia\u0142\u00f3w": {},
"Odchylenia od cen ewidencyjnych opakowa\u0144": {},
"Odchylenia od cen ewidencyjnych towar\u00f3w": {
"Odchylenia od cen ewidencyjnych towar\u00f3w skupu": {},
"Odchylenia od cen ewidencyjnych towar\u00f3w w detalu": {},
"Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie": {},
"Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych": {}
},
"Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w": {}
},
"Rozliczenie zakupu": {
"Niedobory, szkody i nadwy\u017cki w transporcie": {},
"Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny": {},
"Reklamacje faktur dostawc\u00f3w": {},
"Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze": {},
"Rozliczenie zakupu materia\u0142\u00f3w": {},
"Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych": {},
"Rozliczenie zakupu towar\u00f3w": {},
"Rozliczenie zakupu us\u0142ug obcych": {},
"Warto\u015bci dostaw niefakturowanych": {}
},
"Towary": {
"Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu": {},
"Towary poza jednostk\u0105": {},
"Towary skupu": {},
"Towary w detalu": {},
"Towary w hurcie": {},
"Towary w zak\u0142adach gastronomicznych": {}
},
"Zapasy obce": {}
},
"Produkty i rozliczenia mi\u0119dzyokresowe": {
"Odchylenia od cen ewidencyjnych produkt\u00f3w": {
"Odchylenia od cen ewidencyjnych produkt\u00f3w": {},
"Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w": {}
},
"Pozosta\u0142e rozliczenia mi\u0119dzyokresowe": {
"Aktywa z tytu\u0142u odroczonego podatku dochodowego": {},
"Inne rozliczenia mi\u0119dzyokresowe": {}
},
"Produkty i p\u00f3\u0142produkty": {
"Produkty gotowe": {
"Produkty gotowe poza jednostk\u0105": {},
"Produkty gotowe w magazynie": {}
},
"P\u00f3\u0142produkty": {}
},
"Rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {
"Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {},
"Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {}
}
},
"Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem": {
"Koszt w\u0142asny obrot\u00f3w wewn\u0119trznych": {
"Koszt wytworzenia produkt\u00f3w uznanych za niedobory": {},
"Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w": {},
"Koszt wytworzenia zako\u0144czonych prac rozwojowych": {},
"Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {},
"Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {}
},
"Koszty finansowe": {
"Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty": {},
"Odsetki zap\u0142acone": {},
"Pozosta\u0142e koszty finansowe": {},
"Ujemne r\u00f3\u017cnice kursu walut": {},
"Warto\u015b\u0107 sprzedanych inwestycji": {}
},
"Koszty sprzedanych produkt\u00f3w": {
"Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport": {},
"Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj": {},
"Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport": {},
"Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj": {}
},
"Obroty wewn\u0119trzne": {
"Koszt niedobor\u00f3w produkt\u00f3w": {},
"Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w": {},
"Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {},
"\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {}
},
"Pozosta\u0142e koszty operacyjne": {
"Dotacje przekazane": {},
"Inne pozosta\u0142e koszty operacyjne": {},
"Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych": {},
"Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych": {}
},
"Pozosta\u0142e przychody operacyjne": {
"Inne pozosta\u0142e przychody operacyjne": {},
"Otrzymane dotacje": {},
"Przychody z us\u0142ug socjalnych": {},
"Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych": {},
"Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych": {}
},
"Przychody finansowe": {
"Aktualizacja warto\u015bci inwestycji-przychody": {},
"Dodatnie r\u00f3\u017cnice kursu walut": {},
"Kwoty nale\u017cne z tytu\u0142u dywidend": {},
"Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych": {},
"Otrzymane odsetki": {},
"Pozosta\u0142e przychody finansowe": {},
"Przychody ze zbycia inwestycji": {}
},
"Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144": {
"Sprzeda\u017c materia\u0142\u00f3w": {},
"Sprzeda\u017c odpad\u00f3w": {},
"Sprzeda\u017c opakowa\u0144": {}
},
"Sprzeda\u017c produkt\u00f3w": {
"Sprzeda\u017c produkt\u00f3w na eksport": {},
"Sprzeda\u017c produkt\u00f3w na kraj": {},
"Sprzeda\u017c us\u0142ug na eksport": {},
"Sprzeda\u017c us\u0142ug na kraj": {}
},
"Sprzeda\u017c towar\u00f3w": {
"Prowizja komisowa": {},
"Sprzeda\u017c detaliczna towar\u00f3w": {},
"Sprzeda\u017c hurtowa towar\u00f3w": {},
"Sprzeda\u017c wysy\u0142kowa towar\u00f3w": {}
},
"Straty nadzwyczajne": {},
"Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144": {
"Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w": {},
"Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w": {},
"Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144": {}
},
"Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu": {
"Prowizja komisowa": {},
"Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej": {},
"Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej": {},
"Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej": {}
},
"Zyski nadzwyczajne": {}
},
"Rozrachunki i roszczenia": {
"Odpisy aktualizuj\u0105ce rozrachunki": {},
"Pozosta\u0142e rozrachunki": {
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"Pozosta\u0142e rozrachunki": {},
"Po\u017cyczki": {
"Po\u017cyczki otrzymane": {},
"Po\u017cyczki udzielone": {}
},
"Rozliczenie niedobor\u00f3w i nadwy\u017cek": {
"Rozliczenie nadwy\u017cek": {},
"Rozliczenie niedobor\u00f3w": {}
},
"Rozrachunki wewn\u0105trzzak\u0142adowe": {},
"Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at": {},
"Rozrachunki z tytu\u0142u dywidend": {},
"Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym": {
"Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki": {},
"Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych": {},
"Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy": {},
"Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy": {}
}
},
"Rozrachunki pozabilansowe": {
"Nale\u017cno\u015bci warunkowe": {},
"Weksle obce dyskontowane lub indosowane": {},
"Zobowi\u0105zania warunkowe": {}
},
"Rozrachunki publicznoprawne": {
"Pozosta\u0142e rozrachunki publicznoprawne": {
"account_type": "Tax"
},
"Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym": {
"account_type": "Tax"
},
"Rozrachunki publicznoprawne z PFRON": {
"account_type": "Tax"
},
"Rozrachunki publicznoprawne z ZUS": {
"account_type": "Tax"
},
"Rozrachunki publicznoprawne z urz\u0119dem celnym": {
"account_type": "Tax"
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"account_type": "Tax"
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"Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT": {
"account_type": "Tax"
},
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"Rozliczenie nale\u017cnego VAT 22%": {
"account_type": "Tax"
},
"Rozliczenie nale\u017cnego VAT 23%": {
"account_type": "Tax"
},
"Rozliczenie nale\u017cnego VAT 3%": {
"account_type": "Tax"
},
"Rozliczenie nale\u017cnego VAT 5%": {
"account_type": "Tax"
},
"Rozliczenie nale\u017cnego VAT 7%": {
"account_type": "Tax"
},
"Rozliczenie nale\u017cnego VAT 8%": {
"account_type": "Tax"
},
"account_type": "Tax"
},
"VAT naliczony i jego rozliczenie": {
"Rozliczenie naliczonego VAT 22%": {
"account_type": "Tax"
},
"Rozliczenie naliczonego VAT 23%": {
"account_type": "Tax"
},
"Rozliczenie naliczonego VAT 3%": {
"account_type": "Tax"
},
"Rozliczenie naliczonego VAT 5%": {
"account_type": "Tax"
},
"Rozliczenie naliczonego VAT 7%": {
"account_type": "Tax"
},
"Rozliczenie naliczonego VAT 8%": {
"account_type": "Tax"
}
}
},
"Rozrachunki z dostawcami": {
"account_type": "Payable"
},
"Rozrachunki z odbiorcami": {
"account_type": "Receivable"
},
"Rozrachunki z pracownikami": {
"Inne rozrachunki z pracownikami": {},
"Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom": {},
"Rozrachunki z tytu\u0142u wynagrodze\u0144": {}
}
},
"name": "Plan kont",
"\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe": {
"Inne aktywa pieni\u0119\u017cne": {},
"Inne \u015brodki pieni\u0119\u017cne": {
"Pozosta\u0142e inne \u015brodki pieni\u0119\u017cne": {}
},
"Kr\u00f3tkoterminowe aktywa finansowe": {
"Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych": {
"Inne kr\u00f3tkoterminowe aktywa finansowe": {},
"Inne papiery warto\u015bciowe": {},
"Udzia\u0142y lub akcje": {},
"Udzielone po\u017cyczki": {}
},
"Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach": {
"Inne kr\u00f3tkoterminowe aktywa finansowe": {},
"Inne papiery warto\u015bciowe": {},
"Udzia\u0142y lub akcje": {}
},
"Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe": {}
},
"Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe": {},
"Lokaty pieni\u0119\u017cne": {
"Inne lokaty pieni\u0119\u017cne": {}
},
"Rachunki i kredyty bankowe": {
"Inne rachunki bankowe": {
"Rachunek bankowy akretytywy": {},
"Rachunek bankowy lokat terminowych": {},
"Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS": {}
},
"Rachunek bie\u017c\u0105cy": {},
"Rachunek \u015brodk\u00f3w walutowych": {},
"Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych": {},
"Rachunki kredyt\u00f3w bankowych": {},
"\u015arodki pieni\u0119\u017cne w drodze": {}
},
"\u015arodki pieni\u0119\u017cne w kasie": {
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"Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych": {}
}
}
}
}

840
erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json Normal file
View File

@ -0,0 +1,840 @@
{
"country_code": "pt",
"name": "Portugal - Template do Plano de Contas SNC",
"tree": {
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"Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {
"Descontos e pr\u00e9mios": {},
"Valor nominal": {}
},
"Ajustamentos em activos financeiros": {
"Outros": {},
"Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": {
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"Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": {},
"Lucros n\u00e3o atribu\u00eddos": {}
}
},
"Capital": {},
"Excedentes de revalor. de activos fixos tang\u00edveis e int": {
"Outros excedentes": {
"Antes de imposto sobre o rendimento": {},
"Impostos diferidos": {}
},
"Reavalia\u00e7\u00f5es decorrentes de diplomas legais": {
"Antes de imposto sobre o rendimento": {},
"Impostos diferidos": {}
}
},
"Outras varia\u00e7\u00f5es no capital pr\u00f3prio": {
"Ajustamentos por impostos diferidos": {},
"Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras": {},
"Doa\u00e7\u00f5es": {},
"Outras": {},
"Subs\u00eddios": {}
},
"Outros instrumentos de capital pr\u00f3prio": {},
"Pr\u00e9mios de emiss\u00e3o": {},
"Reservas": {
"Outras reservas": {},
"Reservas legais": {}
},
"Resultados transitados": {}
},
"Contas a receber e a pagar": {
"Accionistas/s\u00f3cios": {
"Accionistas c. subscri\u00e7\u00e3o": {
"account_type": "Equity"
},
"Adiantamentos por conta de lucros": {
"account_type": "Equity"
},
"Empr\u00e9stimos concedidos empresa m\u00e3e": {
"account_type": "Equity"
},
"Lucros dispon\u00edveis": {
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},
"Outras opera\u00e7\u00f5es": {
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"Perdas por imparidade acumuladas": {
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"Quotas n\u00e3o liberadas": {
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"Resultados atribu\u00eddos": {
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"account_type": "Equity"
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"Clientes": {
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"account_type": "Receivable"
},
"Clientes c/c": {
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"account_type": "Receivable"
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"Clientes empresa m\u00e3e": {
"account_type": "Receivable"
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"Clientes empresas associadas": {
"account_type": "Receivable"
},
"Clientes empresas subsidi\u00e1rias": {
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"Clientes gerais": {
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"Clientes outras partes relacionadas": {
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"account_type": "Receivable"
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"account_type": "Receivable"
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"account_type": "Receivable"
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"Diferimentos": {
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"account_type": "Equity"
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"Rendimentos a reconhecer": {
"account_type": "Equity"
},
"account_type": "Equity"
},
"Estado e outros entes p\u00fablicos": {
"Contribui\u00e7\u00f5es para a seguran\u00e7a social": {
"account_type": "Tax"
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"Imposto sobre o rendimento": {
"account_type": "Tax"
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"Imposto sobre o valor acrescentado": {
"Iva a pagar": {
"account_type": "Tax"
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"Iva a recuperar": {
"account_type": "Tax"
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"Iva apuramento": {
"account_type": "Tax"
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"Iva dedut\u00edvel": {
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"Iva liquidado": {
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"Iva liquida\u00e7\u00f5es oficiosas": {
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"Iva regulariza\u00e7\u00f5es": {
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"Iva suportado": {
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"account_type": "Tax"
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"Reten\u00e7\u00e3o de impostos sobre rendimentos": {
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"Tributos das autarquias locais": {
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"account_type": "Tax"
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"Financiamentos obtidos": {
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"Descobertos banc\u00e1rios": {
"account_type": "Equity"
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"Empr\u00e9stimos banc\u00e1rios": {
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"Loca\u00e7\u00f5es financeiras": {
"account_type": "Equity"
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"account_type": "Equity"
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"account_type": "Equity"
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"Participantes de capital": {
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"account_type": "Equity"
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"account_type": "Equity"
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"Fornecedores empresas associadas": {
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"account_type": "Payable"
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"account_type": "Payable"
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"account_type": "Payable"
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"account_type": "Equity"
},
"Benef\u00edcios p\u00f3s emprego": {
"account_type": "Equity"
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"Credores por subscri\u00e7\u00f5es n\u00e3o liberadas": {
"account_type": "Equity"
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"Devedores e credores por acr\u00e9scimos": {
"Credores por acr\u00e9scimos de gastos": {
"account_type": "Equity"
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"Devedores por acr\u00e9scimo de rendimentos": {
"account_type": "Equity"
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"account_type": "Equity"
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"Fornecedores de investimentos": {
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"account_type": "Equity"
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"account_type": "Equity"
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"Fornecedores de investimentos contas gerais": {
"account_type": "Equity"
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"account_type": "Equity"
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"Impostos diferidos": {
"Activos por impostos diferidos": {
"account_type": "Equity"
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"Passivos por impostos diferidos": {
"account_type": "Equity"
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"account_type": "Equity"
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"account_type": "Equity"
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"Perdas por imparidade acumuladas": {
"account_type": "Equity"
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"account_type": "Equity"
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"Pessoal": {
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"account_type": "Payable"
},
"Aos \u00f3rg\u00e3os sociais": {
"account_type": "Payable"
},
"account_type": "Payable"
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"Cau\u00e7\u00f5es": {
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"account_type": "Payable"
},
"Dos \u00f3rg\u00e3os sociais": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Outras opera\u00e7\u00f5es": {
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"account_type": "Payable"
},
"Com os \u00f3rg\u00e3os sociais": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Perdas por imparidade acumuladas": {
"account_type": "Payable"
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"Remunera\u00e7\u00f5es a pagar": {
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"account_type": "Payable"
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"Aos \u00f3rg\u00e3os sociais": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"account_type": "Payable"
},
"Provis\u00f5es": {
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"account_type": "Equity"
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"Contratos onerosos": {
"account_type": "Equity"
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"Garantias a clientes": {
"account_type": "Equity"
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"Impostos": {
"account_type": "Equity"
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"Mat\u00e9rias ambientais": {
"account_type": "Equity"
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"Outras provis\u00f5es": {
"account_type": "Equity"
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"Processos judiciais em curso": {
"account_type": "Equity"
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"Reestrutura\u00e7\u00e3o": {
"account_type": "Equity"
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"account_type": "Equity"
}
},
"Gastos": {
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"Activos biol\u00f3gicos (compras)": {},
"Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {},
"Mercadorias": {}
},
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"Desloca\u00e7\u00f5es e estadas": {},
"Outros": {},
"Transporte de pessoal": {},
"Transportes de mercadorias": {}
},
"Energia e flu\u00eddos": {
"Combust\u00edveis": {},
"Electricidade": {},
"Outros": {},
"\u00c1gua": {}
},
"Materiais": {
"Artigos de oferta": {},
"Ferramentas e utens\u00edlios de desgaste r\u00e1pido": {},
"Livros de documenta\u00e7\u00e3o t\u00e9cnica": {},
"Material de escrit\u00f3rio": {},
"Outros": {}
},
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"Contencioso e notariado": {},
"Despesas de representa\u00e7\u00e3o": {},
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"Royalties": {},
"Seguros": {}
},
"Subcontratos": {},
"Trabalhos especializados": {
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"Conserva\u00e7\u00e3o e repara\u00e7\u00e3o": {},
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"Publicidade e propaganda": {},
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}
},
"Gastos com o pessoal": {
"Benef\u00edcios p\u00f3s emprego": {
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"Pr\u00e9mios para pens\u00f5es": {}
},
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"Remunera\u00e7\u00f5es do pessoal": {},
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},
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},
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},
"Juros suportados": {
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},
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}
},
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"Sinistros": {}
},
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},
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},
"Impostos": {
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"Impostos indirectos": {},
"Taxas": {}
},
"Outros": {
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"Donativos": {},
"Insufici\u00eancia da estimativa para impostos": {},
"Ofertas e amostras de invent\u00e1rios": {},
"Outros n\u00e3o especificados": {},
"Perdas em instrumentos financeiros": {},
"Quotiza\u00e7\u00f5es": {}
},
"Perdas em invent\u00e1rios": {
"Outras perdas": {},
"Quebras": {},
"Sinistros": {}
}
},
"Perdas por imparidade": {
"Em activos fixos tang\u00edveis": {},
"Em activos intang\u00edveis": {},
"Em activos n\u00e3o correntes detidos para venda": {},
"Em d\u00edvidas a receber": {
"Clientes": {},
"Outros devedores": {}
},
"Em invent\u00e1rios": {},
"Em investimentos em curso": {},
"Em investimentos financeiros": {},
"Em propriedades de investimento": {}
},
"Perdas por redu\u00e7\u00f5es de justo valor": {
"Em activos biol\u00f3gicos": {},
"Em instrumentos financeiros": {},
"Em investimentos financeiros": {},
"Em propriedades de investimento": {}
},
"Provis\u00f5es do per\u00edodo": {
"Acidentes de trabalho e doen\u00e7as profissionais": {},
"Contratos onerosos": {},
"Garantias a clientes": {},
"Impostos": {},
"Mat\u00e9rias ambientais": {},
"Outras provis\u00f5es": {},
"Processos judiciais em curso": {},
"Reestrutura\u00e7\u00e3o": {}
}
},
"Invent\u00e1rios e activos biol\u00f3gicos": {
"Activos biol\u00f3gicos": {
"Consum\u00edveis": {
"Animais": {},
"Plantas": {}
},
"De produ\u00e7\u00e3o": {
"Animais": {},
"Plantas": {}
}
},
"Adiantamentos por conta de compras": {},
"Compras": {
"Activos biol\u00f3gicos": {},
"Descontos e abatimentos em compras": {},
"Devolu\u00e7\u00f5es de compras": {},
"Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {},
"Mercadorias": {}
},
"Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {
"Embalagens": {},
"Materiais diversos": {},
"Mat\u00e9rias em tr\u00e2nsito": {},
"Mat\u00e9rias primas": {},
"Mat\u00e9rias subsidi\u00e1rias": {},
"Perdas por imparidade acumuladas": {}
},
"Mercadorias": {
"Mercadorias em poder de terceiros": {},
"Mercadorias em tr\u00e2nsito": {},
"Perdas por imparidade acumuladas": {}
},
"Produtos acabados e interm\u00e9dios": {
"Perdas por imparidade acumuladas": {},
"Produtos em poder de terceiros": {}
},
"Produtos e trabalhos em curso": {},
"Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.": {
"Activos biol\u00f3gicos": {},
"Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {},
"Mercadorias": {},
"Produtos acabados e interm\u00e9dios": {},
"Produtos e trabalhos em curso": {},
"Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
},
"Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {
"Desperd\u00edcios, res\u00edduos e refugos": {},
"Perdas por imparidade acumuladas": {},
"Subprodutos": {}
}
},
"Investimentos": {
"Activo fixos tang\u00edveis": {
"Deprecia\u00e7\u00f5es acumuladas": {},
"Edif\u00edcios e outras constru\u00e7\u00f5es": {},
"Equipamento administrativo": {},
"Equipamento b\u00e1sico": {},
"Equipamento de transporte": {},
"Equipamentos biol\u00f3gicos": {},
"Outros activos fixos tang\u00edveis": {},
"Perdas por imparidade acumuladas": {},
"Terrenos e recursos naturais": {}
},
"Activos intang\u00edveis": {
"Deprecia\u00e7\u00f5es acumuladas": {},
"Goodwill": {},
"Outros activos intang\u00edveis": {},
"Perdas por imparidade acumuladas": {},
"Programas de computador": {},
"Projectos de desenvolvimento": {},
"Propriedade industrial": {}
},
"Activos n\u00e3o correntes detidos para venda": {
"Perdas por imparidade acumuladas": {}
},
"Investimentos em curso": {
"Activos fixos tang\u00edveis em curso": {},
"Activos intang\u00edveis em curso": {},
"Adiantamentos por conta de investimentos": {},
"Investimentos financeiros em curso": {},
"Perdas por imparidade acumuladas": {},
"Propriedades de investimento em curso": {}
},
"Investimentos financeiros": {
"Investimentos em associadas": {
"Empr\u00e9stimos concedidos": {},
"Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
"Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
},
"Investimentos em entidades conjuntamente controladas": {
"Empr\u00e9stimos concedidos": {},
"Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
"Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
},
"Investimentos em subsidi\u00e1rias": {
"Empr\u00e9stimos concedidos": {},
"Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
"Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
},
"Investimentos noutras empresas": {
"Empr\u00e9stimos concedidos": {},
"Participa\u00e7\u00f5es de capital": {}
},
"Outros investimentos financeiros": {
"Ac\u00e7\u00f5es da sgm (6500x1,00)": {},
"Detidos at\u00e9 \u00e0 maturidade": {}
},
"Perdas por imparidade acumuladas": {}
},
"Propriedades de investimento": {
"Deprecia\u00e7\u00f5es acumuladas": {},
"Edif\u00edcios e outras constru\u00e7\u00f5es": {},
"Outras propriedades de investimento": {},
"Perdas por imparidade acumuladas": {},
"Terrenos e recursos naturais": {}
}
},
"Meios financeiros l\u00edquidos": {
"Caixa": {
"account_type": "Cash"
},
"Dep\u00f3sitos \u00e0 ordem": {
"account_type": "Cash"
},
"Outros dep\u00f3sitos banc\u00e1rios": {
"account_type": "Cash"
},
"Outros instrumentos financeiros": {
"Derivados": {
"Potencialmente desfavor\u00e1veis": {
"account_type": "Cash"
},
"Potencialmente favor\u00e1veis": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"Instrumentos financeiros detidos para negocia\u00e7\u00e3o": {
"Activos financeiros": {
"account_type": "Cash"
},
"Passivos financeiros": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"Outros activos e passivos financeiros": {
"Outros activos financeiros": {
"account_type": "Cash"
},
"Outros passivos financeiros": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"account_type": "Cash"
}
},
"Rendimentos": {
"Ganhos por aumentos de justo valor": {
"Em activos biol\u00f3gicos": {},
"Em instrumentos financeiros": {},
"Em investimentos financeiros": {},
"Em propriedades de investimento": {}
},
"Juros, dividendos e outros rendimentos similares": {
"Dividendos obtidos": {
"De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": {},
"De associadas e empreendimentos conjuntos": {},
"De subsidi\u00e1rias": {},
"Outras": {}
},
"Juros obtidos": {
"De dep\u00f3sitos": {},
"De financiamentos concedidos a associadas e emp. conjun": {},
"De financiamentos concedidos a subsidi\u00e1rias": {},
"De financiamentos obtidos": {},
"De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": {},
"De outros financiamentos obtidos": {}
},
"Outros rendimentos similares": {}
},
"Outros rendimentos e ganhos": {
"Descontos de pronto pagamento obtidos": {},
"Ganhos em invent\u00e1rios": {
"Outros ganhos": {},
"Sinistros": {},
"Sobras": {}
},
"Outros": {
"Correc\u00e7\u00f5es relativas a per\u00edodos anteriores": {},
"Excesso da estimativa para impostos": {},
"Ganhos em outros instrumentos financeiros": {},
"Imputa\u00e7\u00e3o de subs\u00eddios para investimentos": {},
"Outros n\u00e3o especificados": {},
"Restitui\u00e7\u00e3o de impostos": {}
},
"Recupera\u00e7\u00e3o de d\u00edvidas a receber": {},
"Rendimentos e ganhos em investimentos n\u00e3o financeiros": {
"Aliena\u00e7\u00f5es": {},
"Outros rendimentos e ganhos": {},
"Rendas e outros rendimentos em propriedades de investimento": {},
"Sinistros": {}
},
"Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr": {
"Aliena\u00e7\u00f5es": {},
"Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial": {},
"Outros rendimentos e ganhos": {}
},
"Rendimentos e ganhos nos restantes activos financeiros": {
"Aliena\u00e7\u00f5es": {},
"Diferen\u00e7as de c\u00e2mbio favor\u00e1veis": {},
"Outros rendimentos e ganhos": {}
},
"Rendimentos suplementares": {
"Aluguer de equipamento": {},
"Desempenho de cargos sociais noutras empresas": {},
"Estudos, projectos e assist\u00eancia tecnol\u00f3gica": {},
"Outros rendimentos suplementares": {},
"Royalties": {},
"Servi\u00e7os sociais": {}
}
},
"Presta\u00e7\u00f5es de servi\u00e7os": {
"Descontos e abatimentos": {},
"Iva dos servi\u00e7os com imposto inclu\u00eddo": {},
"Servi\u00e7o a": {},
"Servi\u00e7o b": {},
"Servi\u00e7os secund\u00e1rios": {}
},
"Revers\u00f5es": {
"De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es": {
"Activos fixos tang\u00edveis": {},
"Activos intang\u00edveis": {},
"Propriedades de investimento": {}
},
"De perdas por imparidade": {
"Em activos fixos tang\u00edveis": {},
"Em activos intang\u00edveis": {},
"Em activos n\u00e3o correntes detidos para venda": {},
"Em d\u00edvidas a receber": {
"Clientes": {},
"Outros devedores": {}
},
"Em invent\u00e1rios": {},
"Em investimentos em curso": {},
"Em investimentos financeiros": {},
"Em propriedades de investimento": {}
},
"De provis\u00f5es": {
"Acidentes no trabalho e doen\u00e7as profissionais": {},
"Contratos onerosos": {},
"Garantias a clientes": {},
"Impostos": {},
"Mat\u00e9rias ambientais": {},
"Outras provis\u00f5es": {},
"Processos judiciais em curso": {},
"Reestrutura\u00e7\u00e3o": {}
}
},
"Subs\u00eddios \u00e0 explora\u00e7\u00e3o": {
"Subs\u00eddios de outras entidades": {},
"Subs\u00eddios do estado e outros entes p\u00fablicos": {}
},
"Trabalhos para a pr\u00f3pria entidade": {
"Activos fixos tang\u00edveis": {},
"Activos intang\u00edveis": {},
"Activos por gastos diferidos": {},
"Propriedades de investimento": {}
},
"Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o": {
"Activos biol\u00f3gicos": {},
"Produtos acabados e interm\u00e9dios": {},
"Produtos e trabalhos em curso": {},
"Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
},
"Vendas": {
"Activos biol\u00f3gicos": {},
"Descontos e abatimentos em vendas": {},
"Devolu\u00e7\u00f5es de vendas": {},
"Iva das vendas com imposto inclu\u00eddo": {},
"Mercadoria": {},
"Produtos acabados e interm\u00e9dios": {},
"Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
}
},
"Resultados": {
"Dividendos antecipados": {},
"Resultado l\u00edquido do per\u00edodo": {
"Impostos sobre o rendimento do per\u00edodo": {
"Imposto diferido": {},
"Imposto estimado para o per\u00edodo": {}
},
"Resultado antes de impostos": {},
"Resultado l\u00edquido": {}
}
},
"name": "SNC Portugal"
}
}

814
erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json Normal file
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@ -0,0 +1,814 @@
{
"country_code": "ro",
"name": "Romania - Chart of Accounts",
"tree": {
"CONTURI FINANCIARE": {
"CONTURI DE BILANT": {
"CONTURI DE CAPITALURI": {
"CAPITAL SI REZERVER": {
"Actiuni proprii": {
"Actiuni proprii detinute pe termen lung": {},
"Actiuni proprii detinute pe termen scurt": {}
},
"Capital": {
"Capital subscris nevarsat": {},
"Capital subscris varsat": {},
"Patrimoniul public": {},
"Patrimoniul regiei": {}
},
"Interese care nu controleaza": {
"Interese care nu controleaza - alte capitaluri proprii": {},
"Interese care nu controleaza - rezultatul exercitiului financiar": {}
},
"Prime de capital": {
"Prime de aport": {},
"Prime de conversie a obligatiunilor in actiuni": {},
"Prime de emisiune": {},
"Prime de fuziune/divizare": {}
},
"Rezerve": {
"Alte rezerve": {},
"Rezerve de valoare justa": {},
"Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina": {},
"Rezerve legale": {},
"Rezerve reprezentand surplusul realizat din rezerve din reevaluare": {},
"Rezerve statutare sau contractuale": {}
},
"Rezerve din conversie": {},
"Rezerve din reevaluare": {}
},
"CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII": {
"Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii.": {},
"Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii.": {}
},
"IMPRUMUTURI SI DATORII ASIMILATE": {
"Alte imprumuturi si datorii asimilate": {},
"Credite bancare pe termen lung": {
"Credite bancare externe garantate de banci": {},
"Credite bancare externe garantate de stat": {},
"Credite bancare interne garantate de stat": {},
"Credite bancare pe termen lung": {},
"Credite bancare pe termen lung nerambursate la scadenta": {},
"Credite de la trezoreria statului": {},
"Credite externe guvernamentale": {}
},
"Datorii care privesc imobilizarile financiare": {
"Datorii fata de entitatile afiliate": {},
"Datorii fata de entitatile de care compania este legata prin interese de participare": {}
},
"Dobanzi aferente imprumuturilor si datoriilor asimilate": {
"Dobanzi aferente altor imprumuturi si datorii asimilate": {},
"Dobanzi aferente creditelor bancare pe termen lung": {},
"Dobanzi aferente datoriilor fata de entitatile afiliate": {},
"Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare": {},
"Dobanzi aferente imprumuturilor din emisiunile de obligatiuni": {}
},
"Imprumuturi din emisiuni de obligatiuni": {
"Alte imprumuturi din emisiuni de obligatiuni": {},
"Imprumuturi externe din emisiuni de obligatiuni garantate de banci": {},
"Imprumuturi externe din emisiuni de obligatiuni garantate de stat": {},
"Imprumuturi interne din emisiuni de obligatiuni garantate de stat": {}
},
"Prime privind rambursarea obligatiunilor": {}
},
"PROVIZIOANE": {
"Provizioane": {
"Alte provizioane": {},
"Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea": {},
"Provizioane pentru garantii acordate clientilor": {},
"Provizioane pentru impozite": {},
"Provizioane pentru litigii": {},
"Provizioane pentru pensii si obligatii similare": {},
"Provizioane pentru restructurare": {}
}
},
"REZULTATUL EXERCITIULUI FINANCIAR": {
"Profit sau pierdere": {},
"Repartizarea profitului": {}
},
"REZULTATUL REPORTAT": {
"Rezultatul reportat": {
"Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29": {},
"Rezultatul reportat provenit din corectarea erorilor contabile": {},
"Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene": {},
"Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita": {}
}
}
},
"CONTURI DE IMOBILIZARI": {
"AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR": {
"Ajustari pentru deprecierea imobilizarilor corporale": {
"Ajustari pentru deprecierea altor imobilizari corporale": {},
"Ajustari pentru deprecierea constructiilor": {},
"Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {},
"Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri": {}
},
"Ajustari pentru deprecierea imobilizarilor in curs de executie": {
"Ajustari pentru deprecierea imobilizarilor corporale in curs de executie": {},
"Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie": {}
},
"Ajustari pentru deprecierea imobilizarilor necorporale": {
"Ajustari pentru deprecierea altor imobilizari necorporale": {},
"Ajustari pentru deprecierea cheltuielilor de dezvoltare": {},
"Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {},
"Ajustari pentru deprecierea fondului comercial": {}
},
"Ajustari pentru pierderea de valoare a imobilizarilor financiare": {
"Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {},
"Ajustari pentru pierderea de valoare a altor creante imobilizate": {},
"Ajustari pentru pierderea de valoare a altor titluri imobilizate": {},
"Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare": {},
"Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung": {},
"Ajustari pentru pierderea de valoare a intereselor de participare": {},
"Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate": {}
}
},
"AMORTIZARI PRIVIND IMOBILIZARILE": {
"Amortizari privind amortizarile necorporale": {
"Amortizarea altor imobilizari necorporale": {},
"Amortizarea cheltuielilor de constituire": {},
"Amortizarea cheltuielilor de dezvoltare": {},
"Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {},
"Amortizarea fondului comercial": {}
},
"Amortizari privind imobilizarile corporale": {
"Amortizarea altor imobilizari corporale": {},
"Amortizarea amenajarilor de terenuri": {},
"Amortizarea constructiilor": {},
"Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {}
}
},
"IMOBILIZARI CORPORALE": {
"Constructii": {},
"Instalatii tehnice, mijloace de transport, animale si plantatii": {
"Animale si plantatii": {},
"Aparate si instalatii de masurare, control si reglare": {},
"Echipamente tehnologice (masini, utilaje si instalatii de lucru)": {},
"Mijloace de transport": {}
},
"Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale": {},
"Terenuri si amenajari de terenuri": {
"Amenajari de terenuri": {},
"Terenuri": {}
}
},
"IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE": {
"Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {},
"Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare": {}
},
"IMOBILIZARI FINANCIARE": {
"Actiuni detinute la entitatile afiliate": {},
"Alte titluri imobilizate": {},
"Creante imobilizate": {
"Alte creante imobilizate": {},
"Creante legate de interesele de participare": {},
"Dobanda aferenta creantelor legate de interesele de participare": {},
"Dobanda aferenta imprumuturilor acordate pe termen lung": {},
"Dobanda aferenta sumelor datorate de entitatile afiliate": {},
"Dob\u00e2nzi aferente altor creante imobilizate": {},
"Imprumuturi acordate pe termen lung": {},
"Sume datorate de entitatile afiliate": {}
},
"Interse de participare": {},
"Titluri puse in echivalenta": {},
"Varsaminte de efectuat pentru imobilizari financiare": {
"Varsaminte de efectuat pentru alte imobilizari financiare": {},
"Varsaminte de efectuat privind actiunile detinute la entitatile afiliate": {},
"Varsaminte de efectuat privind interesele de participare": {}
}
},
"IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI": {
"Avansuri acordate pentru imobilizari corporale": {},
"Avansuri acordate pentru imobilizari necorporale": {},
"Imobilizari corporale in curs de executie": {},
"Imobilizari necorporale in curs de executie": {}
},
"IMOBILIZARI NECORPORALE": {
"Alte imobilizari necorporale": {},
"Cheltuieli de constituire": {},
"Cheltuieli de dezvoltare": {},
"Concesiuni, brevete, licente, marci comerciale, drepturi si active similare": {},
"Fond comercial": {
"Fond comercial negativ": {},
"Fond comercial pozitiv": {}
}
}
},
"CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE": {
"AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE": {
"Ajustari pentru deprecierea ambalajelor": {},
"Ajustari pentru deprecierea animalelor": {},
"Ajustari pentru deprecierea marfurilor": {},
"Ajustari pentru deprecierea materialelor": {
"Ajustari pentru deprecierea materialelor consumabile": {},
"Ajustari pentru deprecierea materialelor de natura obiectelor de inventar": {}
},
"Ajustari pentru deprecierea materiilor prime": {},
"Ajustari pentru deprecierea productiei in curs de executie": {},
"Ajustari pentru deprecierea produselor": {
"Ajustari pentru deprecierea produselor finite": {},
"Ajustari pentru deprecierea produselor reziduale": {},
"Ajustari pentru deprecierea semifabricatelor": {}
},
"Ajustari pentru deprecierea stocurilor aflate la terti": {
"Ajustari pentru deprecierea ambalajelor aflate la terti": {},
"Ajustari pentru deprecierea animalelor aflate la terti": {},
"Ajustari pentru deprecierea marfurilor aflate la terti": {},
"Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti": {},
"Ajustari pentru deprecierea produselor finite aflate la terti": {},
"Ajustari pentru deprecierea produselor reziduale aflate la terti": {},
"Ajustari pentru deprecierea semifabricatelor aflate la terti": {}
}
},
"AMBALAJE": {
"Ambalaje": {},
"Diferente de pret la ambalaje": {}
},
"ANIMALE": {
"Animale si pasari": {},
"Diferente de pret la animale si pasari": {}
},
"MARFURI": {
"Diferente de pret la marfuri": {},
"Marfuri": {}
},
"PRODUCTIA IN CURS DE EXECUTIE": {
"Produse in curs de executie": {},
"Servicii in curs de executie": {}
},
"PRODUSE": {
"Diferente de pret la produse": {},
"Produse finite": {},
"Produse reziduale": {},
"Semifabricate": {}
},
"STOCURI AFLATE LA TERTI": {
"Ambalaje aflate la terti": {},
"Animale aflate la terti": {},
"Marfuri aflate la terti": {},
"Materii si materiale aflate la terti": {},
"Produse aflate la terti": {}
},
"STOCURI DE MATERII PRIME SI MATERIALE": {
"Diferente de pret la materii prime si materiale": {},
"Materiale consumabile": {
"Alte materiale consumabile": {},
"Combustibili": {},
"Furaje": {},
"Materiale auxiliare": {},
"Materiale pentru ambalat": {},
"Piese de schimb": {},
"Seminte si materiale de plantat": {}
},
"Materiale de natura obiectelor de inventar": {},
"Materii prime": {}
},
"STOCURI IN CURS DE APROVIZIONARE": {
"Ambalaje in curs de aprovizionare": {},
"Animale in curs de aprovizionare": {},
"Marfuri in curs de aprovizionare": {},
"Materiale consumabile in curs de aprovizionare": {},
"Materiale de natura obiectelor de inventar in curs de aprovizionare": {},
"Materii prime in curs de aprovizionare": {}
}
},
"CONTURI DE TERTI": {
"AJUSTARI PENTRU DEPRECIEREA CREANTELOR": {
"Ajustari pentru deprecierea creantelor - clienti": {},
"Ajustari pentru deprecierea creantelor - debitori diversi": {},
"Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii": {}
},
"ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE": {
"Ajutor de somaj": {
"Contributia personalului la fondul de somaj": {},
"Contributia unitatii la fondul de garantare pentru plata creantelor salariale": {},
"Contributia unitatii la fondul de somaj": {}
},
"Alte datorii si creante sociale": {
"Alte creante sociale": {
"account_type": "Receivable"
},
"Alte datorii sociale": {}
},
"Asigurari sociale": {
"Contributia angajatilor pentru asigurarile sociale de sanatate": {},
"Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale": {},
"Contributia angajatorilor la fondul pentru concedii si indemnizatii": {},
"Contributia angajatorului pentru asigurarile sociale de sanatate": {},
"Contributia personalului la asigurarile sociale": {},
"Contributia unitatii la asigurarile sociale": {}
}
},
"BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE": {
"Alte datorii si creante cu bugetul statului": {
"Alte creante privind bugetul statului": {},
"Alte datorii fata de bugetul statului": {}
},
"Alte impozite,taxe si varsaminte asimilate": {},
"Fonduri speciale - taxe si varsaminte asimilate": {},
"Impozitul pe profit": {
"Impozitul pe profit": {},
"Impozitul pe venit": {}
},
"Impozitul pe venituri de natura salariilor": {},
"Subventii": {
"Alte sume primite cu caracter de subventii": {},
"Imprumuturi nerambursabile cu caracter de subventii": {},
"Subventii guvernamentale": {
"account_type": "Receivable"
}
},
"Taxa pe valoarea adaugata": {
"TVA colectata": {},
"TVA de plata": {},
"TVA de recuperat": {},
"TVA deductibila": {},
"TVA neexigibila": {}
}
},
"CLIENTI SI CONTURI ASIMILATE": {
"Clienti": {
"Clienti": {
"account_type": "Receivable"
},
"Clienti incerti sau in litigiu": {
"account_type": "Receivable"
}
},
"Clienti - facturi de intocmit": {
"account_type": "Receivable"
},
"Clienti creditori": {
"account_type": "Receivable"
},
"Efecte de primit de la clienti": {
"account_type": "Receivable"
}
},
"CONTURI DE REGULARIZARE SI ASIMILATE": {
"Cheltuieli integistrate in avans": {},
"Decontari din operatiuni in curs de clarificare": {},
"Subventii pentru investitii": {
"Alte sume primite cu caracter de subventii pentru investitii": {},
"Donatii pentru investitii": {},
"Imprumuturi nerambursabile cu caracter de subventii pentru investitii": {},
"Plusuri de inventar de natura imobilizarilor": {},
"Subventii guvernamentale pentru investitii": {}
},
"Venituri inregistrate in avans": {}
},
"DEBITORI SI CREDITORI DIVERSI": {
"Creditori diversi": {
"account_type": "Payable"
},
"Debitori diversi": {
"account_type": "Receivable"
}
},
"DECONTARI IN CADRUL UNITATII": {
"Decontari intre subunitati": {},
"Decontari intre unitati si subunitati": {}
},
"FURNIZORI SI CONTURI ASIMILATE": {
"Efecte de platit": {
"account_type": "Payable"
},
"Efecte de platit pentru imobilizari": {
"account_type": "Payable"
},
"Furnizori": {
"account_type": "Payable"
},
"Furnizori - debitori": {
"Furnizori - debitori pentru cumparari de bunuri de natura stocurilor": {
"account_type": "Payable"
},
"Furnizori - debitori pentru prestari de servicii": {
"account_type": "Payable"
}
},
"Furnizori - facturi nesosite": {
"account_type": "Payable"
},
"Furnizori de imobilizari": {
"account_type": "Payable"
}
},
"GRUP SI ACTIONARI / ASOCIATI": {
"Decontari cu actionarii/asociatii privind capitalul": {},
"Decontari din operatii in participare": {
"Decontari din operatii in participare - activ": {},
"Decontari din operatii in participare - pasiv": {}
},
"Decontari intre entitatile afiliate": {
"Decontari intre entitatile afiliate": {},
"Decontari privind interesele de participare": {},
"Dobanzi aferente decontarilor intre entitatile afiliate": {},
"Dobanzi aferente decontarilor privind interesele de participare": {}
},
"Decontari privind interesele de participare": {},
"Dividende de plata": {},
"Sume datorate actionarilor/asociatilor": {
"Actionari/asociati - conturi curente": {
"account_type": "Payable"
},
"Actionari/asociati dobanzi la conturi curente": {
"account_type": "Payable"
}
}
},
"PERSONAL SI CONTURI ASIMILATE": {
"Alte datorii si creante in legatura cu personalul": {
"Alte creante in legatura cu personalul": {},
"Alte datorii in legatura cu personalul": {}
},
"Avansuri acordate personalului": {
"account_type": "Receivable"
},
"Drepturi de personal neridicate": {},
"Personal - ajutoare materiale datorate": {},
"Personal - salarii datorate": {
"account_type": "Payable"
},
"Prime privind participarea personalului la profit": {},
"Retineri din salarii datorate tertilor": {}
}
},
"CONTURI DE TREZORERIE": {
"ACREDITIVE": {
"Acreditive": {
"Acreditive in lei": {
"account_type": "Cash"
},
"Acreditive in valuta": {
"account_type": "Cash"
}
},
"Avansuri de trezorerie": {
"account_type": "Receivable"
}
},
"AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE": {
"Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {
"account_type": "Cash"
},
"Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate": {
"account_type": "Cash"
},
"Ajustari pentru pierderea de valoare a obligatiunilor": {
"account_type": "Cash"
},
"Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate": {
"account_type": "Cash"
}
},
"CASA": {
"Alte valori": {
"Alte valori": {
"account_type": "Cash"
},
"Bilete de tratament si odihna": {
"account_type": "Cash"
},
"Tichete si bilete de calatorie": {
"account_type": "Cash"
},
"Timbre fiscale si postale": {
"account_type": "Cash"
}
},
"Casa": {
"Casa in lei": {
"account_type": "Cash"
},
"Casa in valuta": {
"account_type": "Cash"
}
}
},
"CONTURI LA BANCI": {
"Conturi curente la banci": {
"Conturi la banci in lei": {
"account_type": "Cash"
},
"Conturi la banci in valuta": {
"account_type": "Cash"
},
"Sume in curs de decontare": {
"account_type": "Cash"
}
},
"Credite bancare pe termen scurt": {
"Credite bancare pe termen scurt": {
"account_type": "Cash"
},
"Credite bancare pe termen scurt nerambursate la scadenta": {
"account_type": "Cash"
},
"Credite de la trezoreria statului": {
"account_type": "Cash"
},
"Credite externe garantate de banci": {
"account_type": "Cash"
},
"Credite externe garantate de stat": {
"account_type": "Cash"
},
"Credite externe guvernamentale": {
"account_type": "Cash"
},
"Credite interne garantate de stat": {
"account_type": "Cash"
},
"Dobanzi aferente creditelor pe termen scurt": {
"account_type": "Cash"
}
},
"Dobanzi": {
"Dobanzi de incasat": {
"account_type": "Cash"
},
"Dobanzi de platit": {
"account_type": "Cash"
}
},
"Valori de incasat": {
"Cecuri de incasat": {
"account_type": "Cash"
},
"Efecte de incasat": {
"account_type": "Cash"
},
"Efecte remise spre scontare": {
"account_type": "Cash"
}
}
},
"INVESTITII PE TERMEN SCURT": {
"Actiuni detinute la entitatile afiliate": {
"account_type": "Cash"
},
"Alte investitii pe termen scurt si creante asimilate": {
"Alte titluri de plasament": {
"account_type": "Cash"
},
"Dobanzi la obligatiuni si alte titluri de plasament": {
"account_type": "Cash"
}
},
"Obligatiuni": {
"account_type": "Cash"
},
"Obligatiuni emise si rascumparate": {
"account_type": "Cash"
},
"Varsaminte de efctuat pentru investitiile pe termen scurt": {
"Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate": {
"account_type": "Cash"
},
"Varsaminte de efctuat pentru alte investitii pe termen scurt": {
"account_type": "Cash"
}
}
},
"VIRAMENTE INTERNE": {
"Viramente interne": {
"account_type": "Cash"
}
}
}
},
"CONTURI DE VENITURI SI CHELTUIELI": {
"CONTURI DE CHELTUIELI": {
"ALTE CHELTUIELI DE EXPLOATARE": {
"Alte cheltuieli de exploatare": {
"Alte cheltuieli de exploatare": {},
"Cheltuieli privind activele cedate si alte operatii de capital": {},
"Despagubiri, amenzi si penalitati": {},
"Donatii si subventii acordate": {}
},
"Cheltuieli cu protectia mediului inconjurator": {},
"Pierderi din creante si debitori diversi": {}
},
"CHELTUIELI CU ALTE IMPOZITE, TAXE SO VARSAMINTE ASIMILATE": {
"Cheltuieli cu alte impozite, taxe si varsaminte asimilate": {}
},
"CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI": {
"Alte cheltuieli cu serviciile executate de terti": {},
"Cheltuieli cu colaboratorii": {},
"Cheltuieli cu deplasari, detasari si transferari": {},
"Cheltuieli cu serviciile bancare si asimilate": {},
"Cheltuieli cu transportul de bunuri si personal": {},
"Cheltuieli de protocol, reclama si publicitate": {},
"Cheltuieli postale si taxe de telecomunicatii": {},
"Cheltuieli privind comisioanele si onorariile": {}
},
"CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE": {
"Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere": {
"Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante": {},
"Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor": {},
"Cheltuieli de exploatare privind amortizarea imobilizarilor": {},
"Cheltuieli de exploatare privind provizioanele": {}
},
"Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare": {
"Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante": {},
"Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare": {},
"Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor": {}
}
},
"CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE": {
"Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus": {},
"Impozitul pe profit": {}
},
"CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI": {
"Cheltuieli cu intretinerile si reparatiile": {},
"Cheltuieli cu primele de asigurare": {},
"Cheltuieli cu redeventele, locatiile de gestiune si chiriile": {},
"Cheltuieli cu studiile si cercetarile": {}
},
"CHELTUIELI CU PERSONALUL": {
"Cheltuieli cu primele reprezentand participarea personalului la profit": {},
"Cheltuieli cu renumerarea in instrumente de capitaluri proprii": {},
"Cheltuieli cu salariile personalului": {},
"Cheltuieli cu tichetele de masa acordate salariatilor": {},
"Cheltuieli privind asigurarile si protectia sociala": {
"Alte cheltuieli privind asigurarile si protectia sociala": {},
"Contributia angajatorului pentru asigurarile sociale de sanatate": {},
"Contributia unitatii la asigurarile sociale": {},
"Contributia unitatii la fondul de concedii medicale": {},
"Contributia unitatii la fondul de garantare": {},
"Contributia unitatii la primele de asigurare voluntara de sanatate": {},
"Contributia unitatii la schemele de pensii facultative": {},
"Contributia unitatii pentru ajutorul de somaj": {}
}
},
"CHELTUIELI EXTRAORDINARE": {
"Cheltuieli privind calamitatile si alte evenimente extraordinare": {}
},
"CHELTUIELI FINANCIARE": {
"Alte cheltuieli financiare": {},
"Cheltuieli din diferente de curs valutar": {},
"Cheltuieli privind dobanzile": {},
"Cheltuieli privind investitiile financiare cedate": {
"Cheltuieli privind imobilizarile financiare cedate": {},
"Pierderi din investitiile pe termen scurt cedate": {}
},
"Cheltuieli privind sconturile acordate": {},
"Pierderi din creante legate de participatii": {}
},
"CHELTUIELI PRIVIND STOCURILE": {
"Cheltuieli cu materialele consumabile": {
"Cheltuieli cu materiale auxiliare": {},
"Cheltuieli privind alte materiale consumabile": {},
"Cheltuieli privind combustibilul": {},
"Cheltuieli privind furajele": {},
"Cheltuieli privind materialele pentru ambalat": {},
"Cheltuieli privind piesele de schimb": {},
"Cheltuieli privind semintele si materialele de plantat": {}
},
"Cheltuieli cu materiile prime": {},
"Cheltuieli privind ambalajele": {},
"Cheltuieli privind animalele si pasarile": {},
"Cheltuieli privind energia si apa": {},
"Cheltuieli privind marfurile": {},
"Cheltuieli privind materialele de natura obiectelor de inventar": {},
"Cheltuieli privind materialele nestocate": {},
"Reduceri comerciale primite": {}
}
},
"CONTURI DE VENITURI": {
"ALTE VENITURI DIN EXPLOATARE": {
"Alte venituri din exploatare": {
"Alte venituri din exploatare": {},
"Venituri din despagubiri, amenzi si penalitati": {},
"Venituri din donatii si subventii primite": {},
"Venituri din subventii pentru investitii": {},
"Venituri din vanzarea activelor si alte operatii de capital": {}
},
"Venituri din creante reactivate si debitori diversi": {}
},
"CIFRA DE AFACERI NETA": {
"Reduceri comerciale acordate": {},
"Venituri din activitati diverse": {},
"Venituri din lucrari executate si servicii prestate": {},
"Venituri din redevente, locatii de gestiune si chirii": {},
"Venituri din studii si cercetari": {},
"Venituri din vanzarea marfurilor": {},
"Venituri din vanzarea produselor finite": {},
"Venituri din vanzarea produselor reziduale": {},
"Venituri din vanzarea semifabricatelor": {}
},
"VENITURI AFERENTE COSTULUI PRODUCTIEI IN CURS DE EXECUTIE": {
"Venituri aferente costurilor serviciilor in curs de executie": {},
"Venituri aferente costurilor stocurilor de produse": {}
},
"VENITURI DIN PRODUCTIA DE IMOBILIZARI": {
"Venituri din productia de imobilizari corporale": {},
"Venituri din productia de imobilizari necorporale": {}
},
"VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE ": {
"Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare": {
"Venituri din ajustari pentru deprecierea activelor circulante ": {},
"Venituri din ajustari pentru deprecierea imobilizarilor": {},
"Venituri din fondul comercial negativ": {},
"Venituri din provizioane": {}
},
"Venituri financiare din ajustari pentru pierdere de valoare": {
"Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante": {},
"Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare": {}
}
},
"VENITURI DIN SUBVENTII DE EXPLOATARE": {
"Venituri din subventii de exploatare": {
"Venituri din subventii de exploatare aferente altor venituri": {},
"Venituri din subventii de exploatare aferente cifrei de afaceri": {},
"Venituri din subventii de exploatare pentru alte cheltuieli de exploatare": {},
"Venituri din subventii de exploatare pentru alte cheltuieli externe": {},
"Venituri din subventii de exploatare pentru asigurari si protectie sociala": {},
"Venituri din subventii de exploatare pentru dobanda datorata": {},
"Venituri din subventii de exploatare pentru materii prime si materiale consumabile ": {},
"Venituri din subventii de exploatare pentru plata personalului": {}
}
},
"VENITURI EXTRAORDINARE": {
"Venituri din subventii pentru evenimente extraordinare si altele similare": {}
},
"VENITURI FINANCIARE": {
"Alte venituri financiare": {},
"Venituri din creante imobilizate": {},
"Venituri din diferente de curs valutar": {},
"Venituri din dobanzi": {},
"Venituri din imobilizari financiare": {
"Venituri din actiuni detinute la entitatile afiliate": {},
"Venituri din interese de participare": {}
},
"Venituri din investitii financiare cedate": {
"Castiguri din investitii pe termen scurt cedate": {},
"Venituri din imobilizari financiare cedate": {}
},
"Venituri din investitii financiare pe termen scurt": {},
"Venituri din sconturi obtinute": {}
}
}
}
},
"CONTURI IN AFARA BILANTULUI": {
"CONTURI DE GESTIUNE": {
"CONTURI DE CALCULATIE": {
"Cheltuieli de desfacere": {},
"Cheltuieli generale de administratie": {},
"Cheltuieli indirecte de productie": {},
"Cheltuielile activitatii de baza": {},
"Cheltuielile activitatilor auxiliare": {}
},
"COSTUL PRODUCTIEI": {
"Costul productiei de executie": {},
"Costul productiei obtinute": {}
},
"DECONTARI INTERNE": {
"Decontari interne privind cheltuielile": {},
"Decontari interne privind diferentele de pret": {},
"Decontari interne privind productia obtinuta": {}
}
},
"CONTURI SPECIALE": {
"BILANT": {
"Bilant de deschidere": {},
"Bilant de inchidere": {}
},
"CONTURI IN AFARA BILANTULUI": {
"Active contingente": {},
"Alte conturi in afara bilantului": {
"Alte valori in afara bilantului": {},
"Bunuri publice primite in administrare, concesiune si cu chirie": {},
"Debitori scosi din activ, urmariti in continuare": {},
"Efecte scontate neajunse la scadenta": {},
"Imobilizari corporale luate cu chirie": {},
"Redevente, locatii de gestiune, chirii si alte datorii asimilate": {},
"Stocuri de natura obiectelor de inventar date in folosinta": {},
"Valori materiale primite in pastrare sau custodie": {},
"Valori materiale primite spre prelucrare sau reparare": {}
},
"Amortizarea aferenta gradului de neutilizare a mijloacelor fixe": {
"Amortizarea aferenta gradului de neutilizare a mijloacelor fixe ": {}
},
"Angajamente acordate": {
"Alte angajamente acordate ": {},
"Giruri si garantii acordate": {}
},
"Angajamente primite": {
"Alte angajamente primite": {},
"Giruri si garantii primite": {}
},
"Certificate de emisii de gaze cu efect de sera": {},
"Datorii contingente": {},
"Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta": {
"Dobanzi de incasat": {},
"Dobanzi de platit": {}
}
}
}
},
"name": "PLAN DE CONTURI GENERAL"
}
}

223
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@ -0,0 +1,223 @@
{
"country_code": "sg",
"name": "Singapore Chart of Accounts - Standard",
"tree": {
"Balance Sheet": {
"Assets": {
"Cash and cash equivalents": {
"Cash on hand": {
"account_type": "Cash"
},
"Client trust account": {
"account_type": "Cash"
},
"Current": {
"account_type": "Bank"
},
"Money market": {
"account_type": "Cash"
},
"Rents held in trust": {
"account_type": "Cash"
},
"Savings": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"Current assets": {
"Allowance for bad debts": {},
"Development costs": {},
"Employee cash advances": {},
"Inventory": {},
"Investments - other": {},
"Loans to officers": {},
"Loans to others": {},
"Loans to shareholders": {},
"Other Current Assets": {},
"Prepaid expenses": {},
"Retainage": {},
"Undeposited funds": {}
},
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},
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" Sales Tax Account 0% ES33": {},
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},
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},
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}
},
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}
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}
},
"name": "Chart of Singapore",
"parent_id": null
}
}

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erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json Normal file
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erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json Normal file
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erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json Normal file
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{
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"name": "Thailand - Chart of Accounts",
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}
}

521
erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json Normal file
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{
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},
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},
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},
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},
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},
"account_type": "Payable",
"\u00c7\u0131kar\u0131lan Bonolar Ve Senetler": {
"account_type": "Payable"
},
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}
},
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"account_type": "Payable"
},
"Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri": {
"350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
"Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
"account_type": "Tax"
},
"account_type": "Tax",
"\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
"account_type": "Tax"
},
"\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri": {
"account_type": "Tax"
},
"\u00d6denecek Vergi Ve Fonlar": {
"account_type": "Tax"
}
}
},
"Maliyet Hesaplar\u0131": {
"Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
"Direkt \u0130lk Madde Ve Malzeme Giderleri": {
"Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131": {},
"Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131": {},
"Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131": {},
"Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131": {}
},
"Direkt \u0130\u015f\u00e7ilik Giderleri": {
"Direkt \u0130\u015f\u00e7ilik Giderleri": {},
"Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131": {},
"Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131": {},
"Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131": {}
},
"Finansman Giderleri": {
"Finansman Giderleri": {},
"Finansman Giderleri Fark Hesab\u0131": {},
"Finansman Giderleri Yans\u0131tma Hesab\u0131": {}
},
"Genel Y\u00f6netim Giderleri": {
"Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131": {},
"Genel Y\u00f6netim Giderleri": {},
"Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131": {}
},
"Genel \u00dcretim Giderleri": {
"Genel \u00dcretim Giderleri": {},
"Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131": {},
"Genel \u00dcretim Giderleri Kapasite Farklar\u0131": {},
"Genel \u00dcretim Giderleri Verimlilik Giderleri": {},
"Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131": {}
},
"Hizmet \u00dcretim Maliyeti": {
"Hizmet \u00dcretim Maliyeti": {},
"Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131": {},
"Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131": {}
},
"Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131": {
"Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131": {},
"Maliyet Muhasebesi Yans\u0131tma Hesab\u0131": {}
},
"Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri": {
"Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {},
"Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131": {},
"Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131": {}
}
},
"Naz\u0131m Hesaplar": {},
"Serbest Hesaplar": {},
"Uzun Vadeli Yabanc\u0131 Kaynaklar": {
"Al\u0131nan Avanslar": {
"Al\u0131nan Di\u011fer Avanslar": {
"account_type": "Payable"
},
"Al\u0131nan Sipari\u015f Avanslar\u0131": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
"Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
"account_type": "Payable"
},
"K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {},
"account_type": "Payable"
},
"Di\u011fer Bor\u00e7lar": {
"Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
"account_type": "Payable"
},
"Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
"account_type": "Payable"
},
"Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
"account_type": "Payable"
},
"Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar": {
"account_type": "Payable"
},
"Ortaklara Bor\u00e7lar": {
"account_type": "Payable"
},
"account_type": "Payable",
"\u0130\u015ftiraklere Bor\u00e7lar": {
"account_type": "Payable"
}
},
"Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar": {
"Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar": {
"account_type": "Payable"
},
"Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV": {
"account_type": "Payable"
},
"Tesise Kat\u0131lma Paylar\u0131": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
"Gelecek Y\u0131llara Ait Gelirler": {},
"Gider Tahakkuklar\u0131": {}
},
"Mali Bor\u00e7lar": {
"Banka Kredileri": {
"account_type": "Payable"
},
"Di\u011fer Mali Bor\u00e7lar": {
"account_type": "Payable"
},
"Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
"account_type": "Payable"
},
"Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
"account_type": "Payable"
},
"Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
"account_type": "Payable"
},
"account_type": "Payable",
"\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
"account_type": "Payable"
},
"\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller": {
"account_type": "Payable"
}
},
"Ticari Bor\u00e7lar": {
"Al\u0131nan Depozito Ve Teminatlar": {
"account_type": "Payable"
},
"Bor\u00e7 Senetleri": {
"account_type": "Payable"
},
"Bor\u00e7 Senetleri Reeskontu(-)": {
"account_type": "Payable"
},
"Di\u011fer Ticari Bor\u00e7lar": {
"account_type": "Payable"
},
"Sat\u0131c\u0131lar": {
"account_type": "Payable"
},
"account_type": "Payable"
}
},
"name": "Tek D\u00fczen Hesap Plan\u0131",
"\u00d6z Kaynaklar": {
"D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)": {
"D\u00f6nem Net K\u00e2r\u0131": {},
"D\u00f6nem Net Zarar\u0131(-)": {}
},
"Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {
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},
"Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {
"Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {}
},
"K\u00e2r Yedekleri": {
"Di\u011fer K\u00e2r Yedekleri": {},
"Ola\u011fan\u00fcst\u00fc Yedekler": {},
"Stat\u00fc Yedekleri": {},
"Yasal Yedekler": {},
"\u00d6zel Fonlar": {}
},
"Sermaye Yedekleri": {
"Di\u011fer Sermaye Yedekleri": {},
"Hisse Senedi \u0130ptal K\u00e2rlar\u0131": {},
"Hisse Senetleri \u0130hra\u00e7 Primleri": {},
"Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131": {},
"Maliyet Art\u0131\u015flar\u0131 Fonu": {},
"\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131": {}
},
"\u00d6denmi\u015f Sermaye": {
"Sermaye": {},
"\u00d6denmi\u015f Sermaye(-)": {
"account_type": "Payable"
}
}
}
}
}

179
erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json Normal file
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{
"country_code": "uk",
"name": "UK Tax and Account Chart Template (by SmartMode)",
"tree": {
"Balance Sheet": {
"Capital & Reserves": {
"Called up share capital": {},
"Other reserves": {},
"Profit and loss account": {},
"Revaluation reserve": {},
"Share premium account": {}
},
"Current Liabilities": {
"Accruals and deferred income": {
"Accruals": {},
"Corporation Tax": {}
},
"Creditors due within one year": {
"Creditors Control Account": {},
"HMRC - VAT Account": {},
"Manual Adjustments \uff96 VAT": {},
"Net Wages": {},
"Other Creditors": {},
"P.A.Y.E. & NI": {},
"Pension Fund": {},
"Purchase Tax Control Account": {},
"Sales Tax Control Account": {},
"Sundry Creditors": {}
},
"Provisions for liabilities and charges": {
"Bad debt provision": {}
}
},
"Current assets": {
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"Company Credit Card": {}
},
"Investment current assets": {},
"Prepayments and accrued income": {
"Prepayments": {}
},
"Stocks & WIP": {
"Finished Goods": {},
"Stock": {},
"Work in Progress": {}
},
"Trade Debtors": {
"Debtors Control Account": {},
"Other Debtors": {},
"Sundry Debtors": {}
}
},
"Fixed assets": {
"Intangible assets": {
"Patents & Trademarks": {},
"Patents & Trademarks Depreciation": {},
"Software": {},
"Software Depreciation": {}
},
"Investments": {},
"Tangible assets": {
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"Fixtures and fittings Depreciation": {},
"Land and buildings": {},
"Land and buildings Depreciation": {},
"Motor vehicles": {},
"Motor vehicles Depreciation": {},
"Office equipment (inc computer equipment)": {},
"Office equipment (inc computer equipment) Depreciation": {},
"Plant and machinery": {},
"Plant and machinery Depreciation": {}
}
},
"Non Current Liabilities": {
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"Hire Purchase": {},
"Loans": {},
"Mortgages": {}
}
}
},
"Profit and Loss": {
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"Accountancy and audit": {
"Accounting": {},
"Auditing": {}
},
"Administration and office expenses": {
"Books": {},
"Internet & hosting": {},
"Mobiles": {},
"Network costs": {},
"Office consumables": {},
"Other admin expenses": {},
"Other computer costs": {},
"Postage and Carriage": {},
"Recruitment fees": {},
"Software expenses": {},
"Stationery": {},
"Telephone": {},
"Travel and subsistence": {}
},
"Depreciation expense": {
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"Tangible assets depn": {}
},
"Legal and professional costs": {
"Consultancy": {},
"Legal and professional charges": {}
},
"Property costs": {
"Light, heat and power": {},
"Rent and rates": {},
"Repairs, renewals and maintenance": {}
},
"Salaries & wages": {
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"Directors pension": {},
"Directors remuneration": {},
"Employers NIC": {},
"Management gross salaries": {},
"Subcontractors payments": {}
},
"Sundry expenses": {
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"Donations": {},
"Entertaining": {},
"Exchange gains/losses": {},
"Insurance": {},
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},
"Vehicle expenses": {
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"Car hire": {},
"Car maintenance": {}
}
},
"Cost of sales": {
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"Cost of sales 2": {},
"Cost of sales 3": {},
"Cost of sales 4": {}
},
"Distribution costs": {
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"Marketing, POS": {},
"PR": {}
},
"Distribution salaries and wages": {},
"Distribution vehicles": {},
"Shipping": {}
},
"Interest payable and similar charges": {
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},
"Interest receivable and similar income:": {
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"Investment Interest received": {}
},
"Other operating income": {
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},
"Tax on profit or loss on ordinary activities": {
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"Turnover": {
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"Sales category 2": {},
"Sales category 3": {},
"Sales category 4": {}
}
},
"name": "Company",
"parent_id": null
}
}

182
erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json Normal file
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{
"country_code": "us",
"name": "Basic Chart of Account",
"tree": {
"Assets": {
"Current Assets": {
"Cash or Cash Equivalents": {
"account_type": "Cash"
},
"Client Trust Account": {},
"Receivable": {
"Account Receivable": {
"account_type": "Receivable"
}
}
},
"Fixed Assets": {
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"Furniture and Equipment": {
"account_type": "Fixed Asset"
},
"account_type": "Fixed Asset"
},
"Other Assets": {
"Security Deposits Asset": {}
},
"Other Current Assets": {
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"Court Costs": {},
"Expert Witness Fees": {},
"Filing Fees": {}
}
},
"Cost of Goods Sold": {
"Commissions Paid": {
"account_type": "Cost of Goods Sold"
},
"Equipment Rental for Jobs": {
"account_type": "Cost of Goods Sold"
},
"Freight and Shipping Costs": {
"account_type": "Cost of Goods Sold"
},
"Job Materials Purchased": {
"account_type": "Cost of Goods Sold"
},
"Media Purchased for Clients": {
"account_type": "Cost of Goods Sold"
},
"Merchant Account Fees": {
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},
"Other Job Related Costs": {
"account_type": "Cost of Goods Sold"
},
"Purchase Discounts": {
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},
"Purchases - Resale Items": {
"account_type": "Cost of Goods Sold"
},
"Subcontracted Services": {
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},
"Subcontractors Expense": {
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},
"Tools and Small Equipment": {
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},
"account_type": "Cost of Goods Sold"
},
"Expenses": {
"Advertising and Promotion": {},
"Automobile Expense": {},
"Bank Service Charges": {},
"Business Licenses and Permits": {},
"Car and Truck Expenses": {},
"Charitable Contributions": {},
"Chemicals Purchased": {},
"Computer and Internet Expenses": {},
"Conservation Expenses": {},
"Continuing Education": {},
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"Dues and Subscriptions": {},
"Equipment Rental": {},
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"Fertilizers and Lime": {},
"Freight and Trucking": {},
"Gasoline, Fuel and Oil": {},
"Insurance Expense": {
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"Health Insurance": {},
"Life and Disability Insurance": {},
"Professional Liability": {},
"Worker's Compensation": {}
},
"Interest Expense": {},
"Janitorial Expense": {},
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"Office Supplies": {},
"Payroll Expenses": {},
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"Seeds and Plants Purchased": {},
"Small Tools and Equipment": {},
"Storage and Warehousing": {},
"Taxes - Property": {},
"Telephone Expense": {},
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"Uniforms": {},
"Utilities": {},
"Veterinary, Breeding, Medicine": {}
},
"Income": {
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"Commission income": {},
"Commodity Credit Loans": {},
"Cooperative Distributions": {},
"Crop Insurance Proceeds": {},
"Crop Sales": {},
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"Farmers Market Sales": {},
"Fuel Tax Credits and Other Inc.": {},
"Job Income": {},
"Legal Fee Income": {},
"Livestock Sales": {},
"Miscellaneous Income": {},
"Rental Income": {},
"Sales": {},
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"Settlement Income": {},
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},
"Liabilities and Equity": {
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},
"Dividends Paid": {
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"Opening Balance Equity": {
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"Retained Earnings": {
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"account_type": "Equity"
},
"Liabilities": {
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"Payable": {
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}
},
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"Sales Tax Payable": {},
"Use Tax Payable": {}
}
}
},
"Other Income": {
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"Interest Income": {},
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},
"name": "Basic",
"parent_id": null
}
}

335
erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json Normal file
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{
"country_code": "uy",
"name": "Plan de Cuentas Uruguay - Template",
"tree": {
"ACTIVO": {
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"BIENES DE CAMBIO": {
"Importaciones en tramite": {},
"Materiales y Suministros": {},
"Materias Primas": {},
"Mercaderia de Reventa": {},
"Prevision p/desvalorizaciones": {},
"Productos Terminados": {},
"Productos en Proceso": {}
},
"CREDITOS POR VENTAS": {
"Cheques en Cartera ME": {},
"Cheques en Cartera MN": {},
"Deudores Simples Plaza": {},
"Deudores Varios (def)": {},
"Deudores por Exportaciones": {},
"Documentos a Cobrar ME": {},
"Documentos a Cobrar MN": {},
"Ingresos diferidos": {},
"Intereses percibidos por adelantado": {},
"Prevision p/dtos y Bonificaciones": {},
"Prevision para Deudores Incobrables": {}
},
"DGI ANTICIPOS": {
"Diversos": {
"account_type": "Tax"
},
"Icosa Anticipo": {
"account_type": "Tax"
},
"Ingresos diferidos": {},
"Ingresos percibidos por adelantado": {},
"Irae Anticipo": {
"account_type": "Tax"
},
"Patrimonio Anticipo": {
"account_type": "Tax"
},
"Prevision para Deudores Incobrables": {}
},
"DGI IVA x COMPRAS": {
"Iva Anticipo Importaci\u00f3n": {
"account_type": "Tax"
},
"Iva Compras B\u00e1sica": {
"account_type": "Tax"
},
"Iva Compras M\u00ednima": {
"account_type": "Tax"
},
"Iva Importaci\u00f3n": {
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},
"Iva Pagos": {
"account_type": "Tax"
},
"Iva Retenciones": {
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}
},
"DISPONIBILIDADES": {
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"Banco Cuenta Corriente ME": {},
"Caja Moneda Extranjera": {},
"Caja Moneda Nacional": {},
"Movimientos Banco (def)": {}
},
"INVERSIONES TEMPORARIAS": {
"Dep\u00f3sitos Bancarios": {},
"Intereses percibidos por adelantado": {},
"Previsi\u00f3n para desvalorizaciones": {},
"Valores P\u00fablicos": {}
},
"OTROS CREDITOS": {
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"Casa Matriz, Empresas Controlantes": {},
"Controladas / Vinculadas": {},
"Depositos en Garantia": {},
"Pagos adelantados": {},
"Saldos Deudor de ctas de Directores": {}
}
},
"ACTIVO NO CORRIENTE": {
"BIENES DE CAMBIO NO CORRIENTES": {
"Bienes de cambio no corrientes": {}
},
"BIENES DE USO": {
"Amort.Ac.Inmuebles": {},
"Amort.Ac.Maq.y Herram.": {},
"Amort.Ac.Mueb.y Utiles": {},
"Amort.Ac.Vehiculos": {},
"Inmuebles": {},
"Maquinas y Herramientas": {},
"Muebles y \u00datiles": {},
"Veh\u00edculos": {}
},
"CREDITOS A LARGO PLAZO": {
"Cr\u00e9ditos a Largo Plazo": {}
},
"INTANGIBLES": {
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"Gastos de investigacion": {},
"Patentes, marcas y licencias": {}
},
"INVERSIONES A LARGO PLAZO": {
"Depositos Bancarios": {},
"Inmuebles": {},
"Intereses percibidos por adelantado": {},
"Menos: Amort. Acum.": {},
"Prevision para Desvalorizaciones": {},
"Titulos y Acciones": {},
"Valores orig. y revaluados s/anexo": {}
}
}
},
"GANANCIAS": {
"INGRESOS FINANCIEROS": {
"Descuentos Obtenidos": {},
"Diferencias de Cambio ganadas": {},
"Intereses ganados": {}
},
"Ingresos Operativos (def)": {},
"VENTAS EXTRAORDINARIAS": {
"Ventas extraordinarias": {}
},
"VENTAS ORDINARIAS": {
"Ventas Exentas": {},
"Ventas Tasa B\u00e1sica": {},
"Ventas Tasa M\u00ednima": {},
"Ventas por Exportaciones": {}
}
},
"ORDEN ACTIVO": {
"Acciones a Emitir": {},
"Suscriptores de acciones": {}
},
"ORDEN PASIVO": {
"Capital Autorizado a Suscribir": {},
"Capital suscripto": {}
},
"PASIVO": {
"PASIVO CORRIENTE": {
"DEUDAS COMERCIALES": {
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"Deuds. Contratos de Cambio Import.": {},
"Documentos a Pagar ds/Comerciales": {},
"Intereses a vencer ds/Comerciales": {},
"Proveedores de Plaza": {},
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},
"DEUDAS DIVERSAS": {
"Acreedores fiscales": {},
"Acreedores por Cargas Sociales": {},
"Casa Matriz, Empresas Controlantes,": {},
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},
"Icosa a Pagar": {
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},
"Icosa del Ejercicio": {
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}
},
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},
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},
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},
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},
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},
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}
},
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"Saldos Acreedores Cuentas Directores": {},
"Sueldos y Jornales a pagar": {}
},
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"Documentos a pagar MN a pagar ds/Financieras": {},
"Ints. a vencer ds/Financieras": {},
"Obligaciones": {},
"Prestamos Bancarios": {}
},
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},
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},
"Iva Retenido": {
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}
},
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}
},
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"Deudas Comerciales": {}
},
"DEUDAS DIVERSAS": {
"Deudas Diversas": {}
},
"DEUDAS FINANCIERAS": {
"Deudas Financieras": {}
},
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"Previsiones No Corrientes": {}
}
}
},
"PATRIMONIO": {
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},
"Revaluaciones voluntarias": {
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}
}
},
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}
}
},
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},
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},
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}
},
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},
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}
}
}
},
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"Amortizaciones": {}
},
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"Costo de Venta de Bienes de Uso": {},
"Costos de lo vendido": {}
},
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"Cargas Sociales": {},
"Combustible": {},
"Comunicaciones y Servicios Telef\u00f3nicos": {},
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"Fletes": {},
"Gastos Varios (def)": {},
"Honorarios Profesionales": {},
"Mantenimiento Veh\u00edculos": {},
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"Publicidad": {},
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},
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"Diferencias de Cambio perdidas": {},
"Intereses y Gastos Bancarios": {},
"Multas y Recargos Fiscales": {}
},
"OBLIGACIONES TRIBUTARIAS": {
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},
"IVA ventas 22%": {
"account_type": "Tax"
}
},
"Otros": {},
"Retenciones": {}
}
},
"name": "Uruguay - Plan de Cuentas"
}
}

605
erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json Normal file
View File

@ -0,0 +1,605 @@
{
"country_code": "ve",
"name": "Venezuelan - Account",
"tree": {
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},
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},
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},
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}
},
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},
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},
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},
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},
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}
},
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}
},
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"PROVISION INCOBRALES NACIONALES": {}
}
},
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}
},
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},
"BANCO BANPLUS": {
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},
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},
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},
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},
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},
"BANCO FONDO COMUN": {
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},
"BANCO MERCANTIL": {
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},
"BANCO PROVINCIAL": {
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},
"BANESCO BANCO UNIVERSAL": {
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}
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},
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}
},
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}
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}
},
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},
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}
}
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},
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}
},
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}
}
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},
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"INVERSIONES EN BONOS M.N.": {},
"INVERSIONES PERMANENTES": {}
}
},
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"DEPOSITOS GARANTIA BANCOS": {},
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}
}
}
},
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"COSTO DE VENTAS": {
"COSTO DE VENTAS": {}
}
}
}
},
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}
}
},
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}
}
}
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}
},
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}
},
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"BENEFICIOS BECAS": {},
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"GASTOS PERSONAL PASANTE": {},
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}
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"PASAJES LOCALES Y EXT.DEDUCIBLES": {},
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"REPARACIONES": {},
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}
}
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"DEVOLUCIONES EN VENTAS": {}
},
"INGRESOS POR SERVICIOS": {
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},
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"VENTAS INMUEBLES": {},
"VENTAS NACIONALES AL DETAL": {},
"VENTAS NACIONALES AL MAYOR": {}
}
}
}
},
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},
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},
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}
}
},
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},
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}
}
}
},
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}
}
},
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}
},
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}
},
"PASIVOS FINANCIEROS A LARGO PLAZO": {
"PASIVOS FINANCIEROS A LARGO PLAZO": {
"PASIVOS FINANCIEROS A LARGO PLAZO": {}
}
},
"PASIVOS INTERCOMPA\u00d1IAS": {
"PASIVOS INTERCOMPA\u00d1IAS": {
"PASIVOS INTERCOMPA\u00d1IAS": {}
}
}
},
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}
},
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},
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}
}
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},
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}
},
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"T.W.C. COMPUTER, INC.": {}
},
"PROVEEDORES OCASIONALES": {
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}
}
},
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},
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"IMPUESTOS POR PAGAR": {
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},
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"NOMINA POR PAGAR": {
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},
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},
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},
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},
"RETENCIONES VARIAS": {
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"PRESTAMOS SOBRE FIDEICOMISO": {},
"SINDICATOS": {}
}
},
"IMPUESTOS SOBRE LA RENTA POR PAGAR": {
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"RAR AJUSTE INICIAL POR INFLACION": {}
}
},
"PASIVOS FINACIEROS A CORTO PLAZO": {
"PASIVOS FINANCIEROS A CORTO PLAZO": {
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},
"BANCO EXTRANJERO": {
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},
"BANCO MERCANTIL": {
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}
}
},
"RESERVAS": {
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"RESERVAS FISCALES": {},
"RESERVAS OPERATIVAS": {}
}
}
}
},
"PATRIMONIO": {
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"ACCIONES EN TESORERIA": {
"ACCIONES EN TESORERIA": {},
"ACTUALIZACION DE VALOR": {}
}
},
"CAPITAL SOCIAL PAGADO": {
"CAPITAL SOCIAL PAGADO": {
"ACTUALIZACION DEL VALOR": {},
"CAPITAL SOCIAL PAGADO": {},
"CAPITAL SUSCRITO POR COPBAR": {}
}
}
},
"GANANCIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": {
"REI EJERCICIO": {}
}
}
},
"RESERVA DE CAPITAL": {
"OTRAS RESERVAS": {
"OTRAS RESERVAS": {
"ACTUALIZACION DEL VALOR": {},
"VALOR ORIGINAL": {}
}
},
"RESERVA LEGAL": {
"RESERVA LEGAL": {
"ACTUALIZACION DE VALOR": {},
"VALOR ORIGINAL RESERVA LEGAL": {}
}
}
},
"SUPERAVIT": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
"RETAM INVERSIONES": {},
"RETAM-ACTIVOS": {},
"RETAM-INVENTARIOS": {}
}
},
"SUPERAVIT GANADO": {
"RESULTADO POR EXPOS. A LA INFLACION": {
"ACTUALIZACION DEL PATRIMONIO": {},
"EXCLUSIONES FISCALES": {},
"REAJUSTE POR INFLACION": {},
"REI-ACUMULADOS": {},
"REI-EJERCICIO": {}
},
"SUPERAVIT OPERATIVO": {
"UTILIDADES DEL EJERCICIO": {},
"UTILIDADES NO DISTRIBUIDAS": {}
}
}
}
},
"name": "Main Account Company"
}
}

59
erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json
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@ -1,59 +0,0 @@
{
"autoname": "field:chart_name",
"creation": "2014-03-05 14:11:31.000000",
"description": "Financial Chart of Accounts. Imported from file.",
"docstatus": 0,
"doctype": "DocType",
"document_type": "Master",
"fields": [
{
"fieldname": "chart_name",
"fieldtype": "Data",
"in_list_view": 0,
"label": "Chart Name",
"permlevel": 0,
"reqd": 1
},
{
"fieldname": "country",
"fieldtype": "Link",
"in_list_view": 1,
"label": "Country",
"options": "Country",
"permlevel": 0,
"reqd": 1
},
{
"fieldname": "preview",
"fieldtype": "HTML",
"label": "Preview",
"permlevel": 0
},
{
"fieldname": "source_file",
"fieldtype": "Data",
"hidden": 1,
"label": "Source File",
"permlevel": 0,
"read_only": 1,
"reqd": 0
}
],
"idx": 1,
"in_create": 1,
"modified": "2014-03-05 14:51:05.000000",
"modified_by": "Administrator",
"module": "Accounts",
"name": "Chart of Accounts",
"owner": "Administrator",
"permissions": [
{
"export": 0,
"permlevel": 0,
"print": 1,
"read": 1,
"report": 1,
"role": "Accounts Manager"
}
]
}

62
erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py
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@ -1,62 +0,0 @@
# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
# License: GNU General Public License v3. See license.txt
from __future__ import unicode_literals
import frappe, os, json
from frappe.utils import cstr
from unidecode import unidecode
from frappe.model.document import Document
class ChartofAccounts(Document):
no_report_type = False
def create_accounts(self, company):
chart = {}
with open(os.path.join(os.path.dirname(__file__), "charts", self.source_file), "r") as f:
chart = json.loads(f.read())
from erpnext.accounts.doctype.chart_of_accounts.charts.account_properties import account_properties
if chart:
accounts = []
def _import_accounts(children, parent):
for child in children:
account_name = child.get("name")
account_name_in_db = unidecode(account_name.strip().lower())
if account_name_in_db in accounts:
count = accounts.count(account_name_in_db)
account_name = account_name + " " + cstr(count)
child.update(account_properties.get(chart.get("name"), {}).get(account_name, {}))
account = frappe.get_doc({
"doctype": "Account",
"account_name": account_name,
"company": company,
"parent_account": parent,
"group_or_ledger": "Group" if child.get("children") else "Ledger",
"report_type": child.get("report_type"),
"account_type": child.get("account_type")
}).insert()
accounts.append(account_name_in_db)
# set report_type for all parents where blank
if not account.report_type or account.report_type == 'None':
self.no_report_type = True
elif self.no_report_type:
frappe.db.sql("""update tabAccount set report_type=%s
where lft<=%s and rgt>=%s and ifnull(report_type, '')=''""",
(account.report_type, account.lft, account.rgt))
if child.get("children"):
_import_accounts(child.get("children"), account.name)
_import_accounts(chart.get("root").get("children"), None)
@frappe.whitelist()
def get_charts_for_country(country):
return frappe.db.sql_list("""select chart_name from `tabChart of Accounts`
where country=%s""", country)

0
erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py
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13
erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py
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@ -1,13 +0,0 @@
account_properties = {
"Deutscher Kontenplan SKR03": {
"Bilanzkonten": {
"report_type": "Balance Sheet",
},
"Gewinn u. Verlust": {
"report_type": "Profit and Loss",
},
"Vortrags- Kapital- und Statistische Konten": {
"report_type": "Balance Sheet"
}
}
}

669
erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json
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@ -1,669 +0,0 @@
{
"name": "Argentina - Plan de Cuentas",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "Acreedor por Garant\u00edas Otorgadas"
},
{
"name": "Acreedor por Documentos Descontados"
},
{
"name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN ACREEDORAS"
},
{
"children": [
{
"name": "Documentos Endosados"
},
{
"name": "Documentos Descontados"
},
{
"name": "Garantias Otorgadas"
},
{
"name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
},
{
"name": "Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN DEUDORAS"
}
],
"name": "Cuentas de Orden"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Recupero de Rezagos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Bienes de Uso",
"report_type": "Profit and Loss"
},
{
"name": "Recupero de Deudores Incobrables",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta Inversiones Permanentes",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones obtenidas, ganandas, percibidas",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Positivos Extraordinarios"
},
{
"children": [
{
"name": "Comisiones gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Descuentos gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Renta de T\u00edtulos P\u00fablicos",
"report_type": "Profit and Loss"
},
{
"name": "Honorarios gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Positivos Ordinarios"
},
{
"name": "Intereses gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Alquileres gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Acciones",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Positivos Ordinarios"
}
],
"name": "RESULTADOS POSITIVOS"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Publicidad y Propaganda",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Servicios P\u00fablicos"
},
{
"children": [
{
"name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Costo de Mercader\u00edas Vendidas"
},
{
"name": "Gastos en Amortizaci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Cargas Sociales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Sueldos y Jormales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos Bancarios"
},
{
"name": "Gastos en Impuestos"
},
{
"name": "Gastos en Depreciaci\u00f3n de Bienes de Uso",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Negativos Ordinarios"
},
{
"children": [
{
"name": "Gastos en Siniestros",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones Cedidas, Otorgadas",
"report_type": "Profit and Loss"
},
{
"name": "P\u00e9rdida Venta Bienes de Uso",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Negativos Extraordinarios"
}
],
"name": "RESULTADOS NEGATIVOS"
}
],
"name": "Cuentas de Resultado"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso",
"report_type": "Balance Sheet"
}
],
"name": "Ajustes al Patrimonio"
},
{
"children": [
{
"name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
"report_type": "Balance Sheet"
}
],
"name": "Aportes No Capitalizados"
},
{
"children": [
{
"name": "Capital social / Dividendos a Distribuir en Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Capital social / Acciones en Circulaci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Capital social / Capital Suscripto",
"report_type": "Balance Sheet"
},
{
"name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones",
"report_type": "Balance Sheet"
}
],
"name": "Capital Social"
},
{
"children": [
{
"name": "Resultados Acumulados",
"report_type": "Balance Sheet"
},
{
"name": "Resultado del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Ganancias y P\u00e9rdidas del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Resultados Acumulados del Ejercicio Anterior",
"report_type": "Balance Sheet"
}
],
"name": "Resultados No Asignados"
},
{
"children": [
{
"name": "Reserva para Renovaci\u00f3n de Bienes de Uso",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Estatutaria",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Facultativa",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Legal",
"report_type": "Balance Sheet"
}
],
"name": "Ganancias Reservadas"
}
],
"name": "PATRIMONIO NETO"
},
{
"children": [
{
"children": [
{
"name": "Deudas Sociales / Retenciones a Depositar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Sociales / Sueldos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Sociales / Cargas Sociales a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Sociales"
},
{
"children": [
{
"name": "Otras Deudas / Acreedores Varios",
"report_type": "Balance Sheet"
},
{
"name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Deudas / Dividendos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Deudas / Cobros por Adelantado",
"report_type": "Balance Sheet"
}
],
"name": "Otras Deudas"
},
{
"children": [
{
"name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service",
"report_type": "Balance Sheet"
},
{
"name": "Previsiones / Previsi\u00f3n para juicios Pendientes",
"report_type": "Balance Sheet"
},
{
"name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
"report_type": "Balance Sheet"
}
],
"name": "Previsiones"
},
{
"children": [
{
"name": "Deudas Comerciales / Anticipos de Clientes",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Comerciales / Proveedores",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Comerciales"
},
{
"children": [
{
"name": "Deudas Bancarias y Financieras / Debentures Emitidos",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Intereses a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Obligaciones a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Prestamos",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Bancarias y Financieras"
},
{
"children": [
{
"name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / Monotributo a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / IVA a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / Impuesto a las Ganancias a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Fiscales"
}
],
"name": "PASIVO"
},
{
"children": [
{
"name": "Otros Cr\u00e9ditos / Anticipo de Impuestos",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Anticipos a Proveedores",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Accionistas",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Anticipo al Personal",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos",
"report_type": "Balance Sheet"
}
],
"name": "Otros Cr\u00e9ditos"
},
{
"children": [
{
"name": "Cr\u00e9ditos por Ventas / Deudores por Ventas",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos por Ventas / Deudores Morosos",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos por Ventas / Deudores Varios",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables",
"report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos por Ventas"
},
{
"children": [
{
"children": [
{
"name": "Caja y bancos - Valores a Depositar ",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Caja y Bancos.../ BCO. CTA CTE ARS",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Cuentas Corrientes"
},
{
"name": "Caja y bancos - Recaudaciones a Depositar ",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Caja y bancos - Caja / efectivo ARS",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Caja"
},
{
"children": [
{
"name": "Caja y ...- Fondos fijos / caja chica 01 ARS",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Fondos fijos"
},
{
"children": [
{
"name": "Caja y bancos - Caja / efectivo USD",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Moneda Extranjera"
}
],
"name": "Caja y Bancos"
},
{
"children": [
{
"children": [
{
"name": "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01",
"report_type": "Balance Sheet"
}
],
"name": "Bienes de Cambio - Mercader\u00edas"
},
{
"name": "Materias primas",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito",
"report_type": "Balance Sheet"
},
{
"name": "Productos Elaborados",
"report_type": "Balance Sheet"
},
{
"name": "Productos en Curso de Elaboraci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio",
"report_type": "Balance Sheet"
},
{
"name": "Materiales Varios ",
"report_type": "Balance Sheet"
}
],
"name": "Bienes de Cambio"
},
{
"children": [
{
"name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / Acciones Permanentes",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / T\u00edtulos P\u00fablicos",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / Acciones Transitorias",
"report_type": "Balance Sheet"
}
],
"name": "Inversiones"
},
{
"children": [
{
"name": "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada",
"report_type": "Balance Sheet"
},
{
"name": "Bienes Inmateriales / Patentes de Invenci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Bienes Inmateriales / Concesiones y Franquicias",
"report_type": "Balance Sheet"
},
{
"name": "Bienes Inmateriales / Marcas de F\u00e1brica",
"report_type": "Balance Sheet"
}
],
"name": "Bienes Inmateriales"
},
{
"children": [
{
"name": "Bienes de Uso / Inmuebles",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / Maquinaria",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / Rodados",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / Equipos",
"report_type": "Balance Sheet"
}
],
"name": "Bienes de Uso"
}
],
"name": "ACTIVO"
}
],
"name": "Cuentas Patrimoniales"
},
{
"children": [
{
"children": [
{
"name": "Compras - Categoria de productos 01"
}
],
"name": "Compras"
},
{
"name": "Costos de Producci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos de Administraci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos de Comercializaci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "Cuentas de Movimiento"
}
],
"name": "Argentina"
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json
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erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json
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erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json
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{
"name": "Bolivia - Plan de Cuentas",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "Acreedor por Garant\u00edas Otorgadas"
},
{
"name": "Acreedor por Documentos Descontados"
},
{
"name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN ACREEDORAS"
},
{
"children": [
{
"name": "Documentos Endosados"
},
{
"name": "Documentos Descontados"
},
{
"name": "Garantias Otorgadas"
},
{
"name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
},
{
"name": "Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN DEUDORAS"
}
],
"name": "Cuentas de Orden"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Recupero de Rezagos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Bienes de Uso",
"report_type": "Profit and Loss"
},
{
"name": "Recupero de Deudores Incobrables",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta Inversiones Permanentes",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones obtenidas, ganandas, percibidas",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Positivos Extraordinarios"
},
{
"children": [
{
"name": "Comisiones gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Descuentos gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Renta de T\u00edtulos P\u00fablicos",
"report_type": "Profit and Loss"
},
{
"name": "Honorarios gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Ventas"
},
{
"name": "Intereses gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Alquileres gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Acciones",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Positivos Ordinarios"
}
],
"name": "RESULTADOS POSITIVOS"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Publicidad y Propaganda",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Servicios P\u00fablicos"
},
{
"children": [
{
"name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Costo de Mercader\u00edas Vendidas"
},
{
"name": "Gastos en Amortizaci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Cargas Sociales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Sueldos y Jormales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos Bancarios"
},
{
"name": "Gastos en Impuestos"
},
{
"name": "Gastos en Depreciaci\u00f3n de Bienes de Uso",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Negativos Ordinarios"
},
{
"children": [
{
"name": "Gastos en Siniestros",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones Cedidas, Otorgadas",
"report_type": "Profit and Loss"
},
{
"name": "P\u00e9rdida Venta Bienes de Uso",
"report_type": "Profit and Loss"
}
],
"name": "Resultados Negativos Extraordinarios"
}
],
"name": "RESULTADOS NEGATIVOS"
}
],
"name": "Cuentas de Resultado"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso",
"report_type": "Balance Sheet"
}
],
"name": "Ajustes al Patrimonio"
},
{
"children": [
{
"name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
"report_type": "Balance Sheet"
}
],
"name": "Aportes No Capitalizados"
},
{
"children": [
{
"name": "Capital social / Dividendos a Distribuir en Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Capital social / Acciones en Circulaci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Capital social / Capital Suscripto",
"report_type": "Balance Sheet"
},
{
"name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones",
"report_type": "Balance Sheet"
}
],
"name": "Capital Social"
},
{
"children": [
{
"name": "Resultados Acumulados",
"report_type": "Balance Sheet"
},
{
"name": "Resultado del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Ganancias y P\u00e9rdidas del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Resultados Acumulados del Ejercicio Anterior",
"report_type": "Balance Sheet"
}
],
"name": "Resultados No Asignados"
},
{
"children": [
{
"name": "Reserva para Renovaci\u00f3n de Bienes de Uso",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Estatutaria",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Facultativa",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Legal",
"report_type": "Balance Sheet"
}
],
"name": "Ganancias Reservadas"
}
],
"name": "PATRIMONIO NETO"
},
{
"children": [
{
"children": [
{
"name": "Deudas Sociales / Retenciones a Depositar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Sociales / Sueldos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Sociales / Cargas Sociales a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Sociales"
},
{
"children": [
{
"name": "Otras Deudas / Acreedores Varios",
"report_type": "Balance Sheet"
},
{
"name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Deudas / Dividendos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Deudas / Cobros por Adelantado",
"report_type": "Balance Sheet"
}
],
"name": "Otras Deudas"
},
{
"children": [
{
"name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service",
"report_type": "Balance Sheet"
},
{
"name": "Previsiones / Previsi\u00f3n para juicios Pendientes",
"report_type": "Balance Sheet"
},
{
"name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
"report_type": "Balance Sheet"
}
],
"name": "Previsiones"
},
{
"children": [
{
"name": "Deudas Comerciales / Anticipos de Clientes",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Comerciales / Proveedores",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Comerciales"
},
{
"children": [
{
"name": "Deudas Bancarias y Financieras / Letras de Cambio Emitidos",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Intereses a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Obligaciones a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Prestamos",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Bancarias y Financieras"
},
{
"children": [
{
"name": "Deudas Fiscales / IVA a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / Impuesto a las Transacciones IT a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Deudas Fiscales / Impuesto a las Utilidades de Empresas IUE a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Deudas Fiscales"
}
],
"name": "PASIVO"
},
{
"children": [
{
"children": [
{
"name": "Caja y bancos - Valores a Depositar ",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Caja y Bancos.../ BCO. CTA CTE BOB",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Cuentas Corrientes"
},
{
"name": "Caja y bancos - Recaudaciones a Depositar ",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Caja y bancos - Caja / efectivo en BOB",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Caja"
},
{
"children": [
{
"name": "Caja y ...- Fondos fijos / caja chica 01 BOB",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Fondos fijos"
},
{
"children": [
{
"name": "Caja y bancos - Caja / efectivo USD",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Moneda Extranjera"
}
],
"name": "Caja y Bancos"
},
{
"children": [
{
"name": "Otros Cr\u00e9ditos / Anticipo de Impuestos",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Anticipos a Proveedores",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Accionistas",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / Anticipo al Personal",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar",
"report_type": "Balance Sheet"
},
{
"name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos",
"report_type": "Balance Sheet"
}
],
"name": "Otros Cr\u00e9ditos"
},
{
"children": [
{
"name": "Cr\u00e9ditos fiscal IVA / Deudores por Ventas",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos fiscal IVA / Deudores Morosos",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos fiscal IVA / Deudores en Gesti\u00f3n Judicial",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos fiscal IVA / Deudores Varios",
"report_type": "Balance Sheet"
},
{
"name": "Cr\u00e9ditos fiscal IVA / (-) Previsi\u00f3n para Ds. Incobrables",
"report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos fiscal IVA"
},
{
"children": [
{
"children": [
{
"name": "Bienes de Cambio - Existencia de Mercader\u00edas / Categoria de productos 01",
"report_type": "Balance Sheet"
}
],
"name": "Bienes de Cambio - Mercader\u00edas"
},
{
"name": "Materias primas",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito",
"report_type": "Balance Sheet"
},
{
"name": "Productos Elaborados",
"report_type": "Balance Sheet"
},
{
"name": "Productos en Curso de Elaboraci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "(-) Desvalorizaci\u00f3n de Existencias",
"report_type": "Balance Sheet"
},
{
"name": "Materiales Varios ",
"report_type": "Balance Sheet"
}
],
"name": "Bienes de Cambio o Realizables"
},
{
"children": [
{
"name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / Acciones Permanentes",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / T\u00edtulos P\u00fablicos",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / Acciones Transitorias",
"report_type": "Balance Sheet"
}
],
"name": "Inversiones"
},
{
"children": [
{
"name": "Bienes Intangibles / (-) Amortizaci\u00f3n Acumulada",
"report_type": "Balance Sheet"
},
{
"name": "Bienes Intangibles / Patentes de Invenci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Bienes Intangibles / Concesiones y Franquicias",
"report_type": "Balance Sheet"
},
{
"name": "Bienes Intangibles / Marcas de F\u00e1brica",
"report_type": "Balance Sheet"
}
],
"name": "Bienes Intangibles"
},
{
"children": [
{
"name": "Bienes de Uso / Inmuebles",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / Maquinaria",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / Veh\u00edculos",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada Bienes de Uso",
"report_type": "Balance Sheet"
},
{
"name": "Bienes de Uso / Equipos",
"report_type": "Balance Sheet"
}
],
"name": "Bienes de Uso"
}
],
"name": "ACTIVO"
}
],
"name": "Cuentas Patrimoniales"
},
{
"children": [
{
"children": [
{
"name": "Compras - Categoria de productos 01"
}
],
"name": "Compras"
},
{
"name": "Costos de Producci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos de Administraci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos de Comercializaci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "Cuentas de Movimiento"
}
],
"name": "Bolivia"
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
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erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
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{
"name": "Canada - Chart of Accounts for english-speaking provinces",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "International Sales",
"report_type": "Profit and Loss"
},
{
"name": "Inside Sales",
"report_type": "Profit and Loss"
},
{
"name": "Non-Harmonized Provinces Sales",
"report_type": "Profit and Loss"
},
{
"name": "OTHER OPERATING INCOMES"
},
{
"name": "Harmonized Provinces Sales",
"report_type": "Profit and Loss"
}
],
"name": "OPERATING INCOMES"
},
{
"children": [
{
"name": "OTHER NON-OPERATING INCOMES"
},
{
"name": "INTERESTS"
}
],
"name": "NON-OPERATING INCOMES"
}
],
"name": "INCOMES"
},
{
"children": [
{
"children": [
{
"name": "TREASURY OR TREASURY EQUIVALENTS"
},
{
"children": [
{
"children": [
{
"account_type": "Receivable",
"name": "HST receivable - 13%",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "HST receivable - 15%",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "HST receivable - 14%",
"report_type": "Balance Sheet"
}
],
"name": "HST receivable"
},
{
"account_type": "Receivable",
"name": "PST/QST receivable",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "GST receivable",
"report_type": "Balance Sheet"
}
],
"name": "TAXES RECEIVABLES"
},
{
"name": "INVESTMENTS HELD FOR TRADING"
},
{
"name": "CERTIFICATES OF DEPOSITS"
},
{
"children": [
{
"name": "Stock In Hand",
"report_type": "Balance Sheet"
},
{
"name": "Stock Delivered But Not Billed",
"report_type": "Balance Sheet"
}
],
"name": "STOCKS"
},
{
"name": "CASH"
},
{
"name": "PREPAID EXPENSES"
},
{
"children": [
{
"account_type": "Receivable",
"name": "Customers Account",
"report_type": "Balance Sheet"
},
{
"name": "ALLOWANCE FOR DOUBTFUL ACCOUNTS"
}
],
"name": "ACCOUNTS RECEIVABLES"
}
],
"name": "CURRENT ASSETS"
},
{
"children": [
{
"children": [
{
"name": "ACCUMULATED DEPRECIATIONS"
}
],
"name": "TANGIBLE ASSETS"
},
{
"name": "INVESTMENTS AVAILABLE FOR SALE"
},
{
"children": [
{
"name": "PATENTS, TRADEMARKS AND COPYRIGHTS"
}
],
"name": "INTANGIBLE ASSETS"
}
],
"name": "NON-CURRENT ASSETS"
}
],
"name": "ASSETS"
},
{
"children": [
{
"children": [
{
"name": "OTHER OPERATING EXPENSES"
},
{
"name": "RESEARCH AND DEVELOPMENT EXPENSES"
},
{
"children": [
{
"name": "International Purchases",
"report_type": "Profit and Loss"
},
{
"name": "Purchases in non-harmonized provinces",
"report_type": "Profit and Loss"
},
{
"name": "Purchases in harmonized provinces",
"report_type": "Profit and Loss"
},
{
"name": "Inside Purchases",
"report_type": "Profit and Loss"
}
],
"name": "COST OF GOODS SOLD"
},
{
"name": "SALES EXPENSES"
},
{
"name": "GENERAL EXPENSES"
},
{
"children": [
{
"name": "Parental Insurance",
"report_type": "Profit and Loss"
},
{
"name": "Holidays",
"report_type": "Profit and Loss"
},
{
"name": "Labour Health and Safety",
"report_type": "Profit and Loss"
},
{
"name": "Employment Insurance",
"report_type": "Profit and Loss"
},
{
"name": "Federal Income Tax",
"report_type": "Profit and Loss"
},
{
"name": "Salaries, wages and commissions",
"report_type": "Profit and Loss"
},
{
"name": "Annuities",
"report_type": "Profit and Loss"
},
{
"name": "Provincial Income Tax",
"report_type": "Profit and Loss"
},
{
"name": "Labour Standards",
"report_type": "Profit and Loss"
},
{
"name": "Health Services Fund",
"report_type": "Profit and Loss"
}
],
"name": "LABOUR EXPENSES"
}
],
"name": "OPERATING EXPENSES"
},
{
"children": [
{
"name": "INTERESTS EXPENSES"
},
{
"name": "OTHER NON-OPERATING EXPENSES"
}
],
"name": "NON-OPERATING EXPENSES"
}
],
"name": "EXPENSES"
},
{
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Annuities - Employees Contribution",
"report_type": "Balance Sheet"
},
{
"name": "Annuities - Employer Contribution",
"report_type": "Balance Sheet"
}
],
"name": "ANNUITIES TO PAY"
},
{
"name": "Health Services Fund to pay",
"report_type": "Balance Sheet"
},
{
"name": "Labour Health and Safety to pay",
"report_type": "Balance Sheet"
},
{
"name": "Provincial Income Tax",
"report_type": "Balance Sheet"
},
{
"name": "Labour Standards to pay",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "PAP - Employer Contribution",
"report_type": "Balance Sheet"
},
{
"name": "PAP - Employee Contribution",
"report_type": "Balance Sheet"
}
],
"name": "PARENTAL INSURANCE PLAN TO PAY"
}
],
"name": "PROVINCIAL REVENU AGENCY"
},
{
"children": [
{
"children": [
{
"name": "EI - Employees Contribution",
"report_type": "Balance Sheet"
},
{
"name": "EI - Employer Contribution",
"report_type": "Balance Sheet"
}
],
"name": "EMPLOYMENT INSURANCE TO PAY"
},
{
"name": "Federal Income Tax",
"report_type": "Balance Sheet"
}
],
"name": "CANADIAN REVENU AGENCY"
}
],
"name": "LABOUR TAXES TO PAY"
},
{
"name": "STOCK LIABILITIES"
},
{
"name": "OTHER ACCOUNTS PAYABLES"
},
{
"children": [
{
"account_type": "Payable",
"name": "Suppliers Account",
"report_type": "Balance Sheet"
}
],
"name": "ACCOUNTS PAYABLES"
},
{
"children": [
{
"account_type": "Payable",
"name": "GST to pay",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Payable",
"name": "HST to pay - 14%",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "HST to pay - 13%",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "HST to pay - 15%",
"report_type": "Balance Sheet"
}
],
"name": "HST to pay"
},
{
"account_type": "Payable",
"name": "PST/QST to pay",
"report_type": "Balance Sheet"
}
],
"name": "TAXES PAYABLES"
},
{
"name": "CURRENT FINANCIAL DEBTS"
},
{
"children": [
{
"name": "Stock Received But Not Billed",
"report_type": "Balance Sheet"
}
],
"name": "LIABILITIES ASSETS HELD FOR TRANSFER"
}
],
"name": "CURRENT LIABILITIES"
},
{
"children": [
{
"name": "NON-CURRENT FINANCIAL DEBTS"
},
{
"name": "OTHER NON-CURRENT LIABILITIES"
},
{
"name": "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES"
},
{
"name": "DEFERRED TAXES"
}
],
"name": "NON-CURRENT LIABILITIES"
}
],
"name": "LIABILITIES"
},
{
"children": [
{
"name": "DIVIDENDS"
},
{
"name": "TRANSLATION ADJUSTMENTS"
},
{
"name": "RETAINED EARNINGS"
},
{
"name": "SHARE CAPITAL"
},
{
"name": "PREMIUMS"
},
{
"name": "CONTRIBUTED SURPLUS"
}
],
"name": "EQUITY"
}
],
"name": "Account Chart CA EN"
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json
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@ -1,437 +0,0 @@
{
"name": "Canada - Plan comptable pour les provinces francophones",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
},
{
"name": "INT\u00c9R\u00caTS"
}
],
"name": "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
},
{
"children": [
{
"name": "Ventes avec des provinces harmonis\u00e9es",
"report_type": "Profit and Loss"
},
{
"name": "Ventes avec des provinces non-harmonis\u00e9es",
"report_type": "Profit and Loss"
},
{
"name": "AUTRES PRODUITS D'EXPLOITATION"
},
{
"name": "Ventes",
"report_type": "Profit and Loss"
},
{
"name": "Ventes \u00e0 l'\u00e9tranger",
"report_type": "Profit and Loss"
}
],
"name": "PRODUITS D'EXPLOITATION"
}
],
"name": "PRODUITS"
},
{
"children": [
{
"name": "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL"
},
{
"name": "\u00c9CARTS DE CONVERSION"
},
{
"name": "SURPLUS D'APPORT"
},
{
"name": "PRIMES"
},
{
"name": "CAPITAL-ACTIONS"
},
{
"name": "B\u00c9N\u00c9FICES NON R\u00c9PARTIS"
},
{
"name": "DIVIDENDES"
}
],
"name": "CAPITAUX PROPRES"
},
{
"children": [
{
"children": [
{
"name": "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI"
},
{
"name": "IMP\u00d4TS DIFF\u00c9R\u00c9S"
},
{
"name": "AUTRES PASSIFS NON-COURANTS"
},
{
"name": "DETTES FINANCI\u00c8RES NON-COURANTES"
}
],
"name": "PASSIFS NON-COURANTS"
},
{
"children": [
{
"name": "AUTRES COMPTES CR\u00c9DITEURS"
},
{
"children": [
{
"account_type": "Payable",
"name": "Comptes fournisseurs",
"report_type": "Balance Sheet"
}
],
"name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
},
{
"children": [
{
"children": [
{
"name": "TVH \u00e0 payer - 14%",
"report_type": "Balance Sheet"
},
{
"name": "TVH \u00e0 payer - 15%",
"report_type": "Balance Sheet"
},
{
"name": "TVH \u00e0 payer - 13%",
"report_type": "Balance Sheet"
}
],
"name": "TVH \u00e0 payer"
},
{
"name": "TVP/TVQ \u00e0 payer",
"report_type": "Balance Sheet"
},
{
"name": "TPS \u00e0 payer",
"report_type": "Balance Sheet"
}
],
"name": "IMP\u00d4TS \u00c0 PAYER"
},
{
"name": "DETTES FINANCI\u00c8RES COURANTES"
},
{
"children": [
{
"children": [
{
"name": "Fond des Services de Sant\u00e9 \u00e0 payer",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "AP - Contribution de l'employeur",
"report_type": "Balance Sheet"
},
{
"name": "AP - Contribution des employ\u00e9s",
"report_type": "Balance Sheet"
}
],
"name": "ASSURANCE PARENTALE \u00c0 PAYER"
},
{
"name": "Imp\u00f4t provincial sur les revenus",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Rentes - Contribution des employ\u00e9s",
"report_type": "Balance Sheet"
},
{
"name": "Rentes - Contribution de l'employeur",
"report_type": "Balance Sheet"
}
],
"name": "RENTES \u00c0 PAYER"
},
{
"name": "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer",
"report_type": "Balance Sheet"
},
{
"name": "Normes du Travail \u00e0 payer",
"report_type": "Balance Sheet"
}
],
"name": "AGENCE DU REVENU PROVINCIAL"
},
{
"children": [
{
"children": [
{
"name": "AE - Contribution des employ\u00e9s",
"report_type": "Balance Sheet"
},
{
"name": "AE - Contribution de l'employeur",
"report_type": "Balance Sheet"
}
],
"name": "ASSURANCE EMPLOI \u00c0 PAYER"
},
{
"name": "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus",
"report_type": "Balance Sheet"
}
],
"name": "AGENCE DU REVENU DU CANADA"
}
],
"name": "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER"
},
{
"children": [
{
"name": "Stock re\u00e7u non factur\u00e9",
"report_type": "Balance Sheet"
}
],
"name": "PASSIFS DE STOCK"
},
{
"name": "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION"
}
],
"name": "PASSIFS COURANTS"
}
],
"name": "PASSIF"
},
{
"children": [
{
"children": [
{
"name": "FRAIS G\u00c9N\u00c9RAUX"
},
{
"children": [
{
"name": "Imp\u00f4t f\u00e9d\u00e9ral",
"report_type": "Profit and Loss"
},
{
"name": "Assurance parentale",
"report_type": "Profit and Loss"
},
{
"name": "Imp\u00f4t provincial",
"report_type": "Profit and Loss"
},
{
"name": "Rentes",
"report_type": "Profit and Loss"
},
{
"name": "Sant\u00e9 et s\u00e9curit\u00e9 au travail",
"report_type": "Profit and Loss"
},
{
"name": "Fonds des services de sant\u00e9",
"report_type": "Profit and Loss"
},
{
"name": "Normes du travail",
"report_type": "Profit and Loss"
},
{
"name": "Assurance Emploi",
"report_type": "Profit and Loss"
},
{
"name": "Salaires",
"report_type": "Profit and Loss"
},
{
"name": "Vacances",
"report_type": "Profit and Loss"
}
],
"name": "SALAIRES ET CHARGES SOCIALES"
},
{
"name": "AUTRES FRAIS D'EXPLOITATION"
},
{
"name": "FRAIS SUR VENTE"
},
{
"name": "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT"
},
{
"children": [
{
"name": "Achats",
"report_type": "Profit and Loss"
},
{
"name": "Achats dans des provinces harmonis\u00e9es",
"report_type": "Profit and Loss"
},
{
"name": "Achats dans des provinces non-harmonis\u00e9es",
"report_type": "Profit and Loss"
},
{
"name": "Achats \u00e0 l'\u00e9tranger",
"report_type": "Profit and Loss"
}
],
"name": "CO\u00dbT DES PRODUITS VENDUS"
}
],
"name": "CHARGES D'EXPLOITATION"
},
{
"children": [
{
"name": "INT\u00c9R\u00caTS D\u00c9BITEURS"
},
{
"name": "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION"
}
],
"name": "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION"
}
],
"name": "CHARGES"
},
{
"children": [
{
"children": [
{
"name": "PLACEMENTS DISPONIBLES \u00c0 LA VENTE"
},
{
"children": [
{
"name": "AMORTISSEMENTS CUMUL\u00c9S"
}
],
"name": "IMMOBILISATIONS CORPORELLES"
},
{
"children": [
{
"name": "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS"
}
],
"name": "IMMOBILISATIONS INCORPORELLES"
}
],
"name": "ACTIFS NON-COURANTS"
},
{
"children": [
{
"name": "FRAIS PAY\u00c9S D'AVANCE"
},
{
"children": [
{
"name": "TPS \u00e0 recevoir",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "TVH \u00e0 recevoir - 13%",
"report_type": "Balance Sheet"
},
{
"name": "TVH \u00e0 recevoir - 14%",
"report_type": "Balance Sheet"
},
{
"name": "TVH \u00e0 recevoir - 15%",
"report_type": "Balance Sheet"
}
],
"name": "TVH \u00e0 recevoir"
},
{
"name": "TVP/TVQ \u00e0 recevoir",
"report_type": "Balance Sheet"
}
],
"name": "IMP\u00d4TS \u00c0 RECEVOIR"
},
{
"children": [
{
"name": "PROVISION POUR CR\u00c9ANCES DOUTEUSES"
},
{
"account_type": "Receivable",
"name": "Comptes clients",
"report_type": "Balance Sheet"
}
],
"name": "COMPTES CLIENTS"
},
{
"children": [
{
"name": "Stock exp\u00e9di\u00e9 non-factur\u00e9",
"report_type": "Balance Sheet"
},
{
"name": "Stock",
"report_type": "Balance Sheet"
}
],
"name": "STOCKS"
},
{
"name": "ENCAISSE"
},
{
"name": "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE"
},
{
"name": "CERTIFICATS DE D\u00c9P\u00d4TS"
},
{
"name": "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION"
}
],
"name": "ACTIFS COURANTS"
}
],
"name": "ACTIF"
}
],
"name": "Account Chart CA FR"
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
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{
"name": "Chile - Plan de Cuentas",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "Acreedor por Garant\u00edas Otorgadas"
},
{
"name": "Acreedor por Documentos Descontados"
},
{
"name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN ACREEDORAS"
},
{
"children": [
{
"name": "Documentos Endosados"
},
{
"name": "Documentos Descontados"
},
{
"name": "Garantias Otorgadas"
},
{
"name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
},
{
"name": "Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN DEUDORAS"
}
],
"name": "Cuentas de Orden"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Recupero de Rezagos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Activo Fijo",
"report_type": "Profit and Loss"
},
{
"name": "Recupero de Deudores Incobrables",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta Inversiones Permanentes",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones obtenidas, ganandas, percibidas",
"report_type": "Profit and Loss"
}
],
"name": "Ingresos Fuera de Explotaci\u00f3n"
},
{
"children": [
{
"name": "Comisiones gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Descuentos gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Interese sobre Inversiones",
"report_type": "Profit and Loss"
},
{
"name": "Honorarios gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Ventas"
},
{
"name": "Intereses gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Alquileres gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Acciones",
"report_type": "Profit and Loss"
}
],
"name": "Ingresos de Explotaci\u00f3n"
}
],
"name": "RESULTADO GANANCIA"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Publicidad y Propaganda",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Servicios P\u00fablicos"
},
{
"children": [
{
"name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Costo de Mercader\u00edas Vendidas"
},
{
"name": "Gastos en Amortizaci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Cargas Sociales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Sueldos y Jornales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos Bancarios"
},
{
"name": "Gastos en Impuestos"
},
{
"name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
"report_type": "Profit and Loss"
}
],
"name": "Egresos de Explotaci\u00f3n"
},
{
"children": [
{
"name": "Gastos en Siniestros",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones Cedidas, Otorgadas",
"report_type": "Profit and Loss"
},
{
"name": "P\u00e9rdida Venta Activo Fijo",
"report_type": "Profit and Loss"
}
],
"name": "Egresos Fuera de Explotaci\u00f3n"
}
],
"name": "RESULTADO P\u00c9RDIDA"
}
],
"name": "Cuentas de Resultado"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo",
"report_type": "Balance Sheet"
}
],
"name": "Ajustes al Patrimonio"
},
{
"children": [
{
"name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
"report_type": "Balance Sheet"
}
],
"name": "Aportes No Capitalizados"
},
{
"children": [
{
"name": "Capital / Dividendos a Distribuir en Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Capital / Acciones en Circulaci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Capital / Capital Propio",
"report_type": "Balance Sheet"
},
{
"name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones",
"report_type": "Balance Sheet"
}
],
"name": "Capital"
},
{
"children": [
{
"name": "Resultados Acumulados",
"report_type": "Balance Sheet"
},
{
"name": "Resultado del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Utilidades y P\u00e9rdidas del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Resultados Acumulados del Ejercicio Anterior",
"report_type": "Balance Sheet"
}
],
"name": "Resultados No Asignados"
},
{
"children": [
{
"name": "Reserva para Renovaci\u00f3n de Activo Fijo",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Estatutaria",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Facultativa",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Legal",
"report_type": "Balance Sheet"
}
],
"name": "Futuras Eventualidades"
}
],
"name": "PATRIMONIO"
},
{
"children": [
{
"children": [
{
"name": "Remuneraciones por Pagar / Retenciones a Depositar",
"report_type": "Balance Sheet"
},
{
"name": "Remuneraciones por Pagar / Sueldos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
"report_type": "Balance Sheet"
},
{
"name": "Remuneraciones por Pagar / Cargas Sociales a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Remuneraciones por Pagar"
},
{
"children": [
{
"name": "Otras Cuentas por Pagar / Acreedores Varios",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Pagar / Dividendos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Pagar / Cobros por Adelantado",
"report_type": "Balance Sheet"
}
],
"name": "Otras Cuentas por Pagar"
},
{
"children": [
{
"name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
"report_type": "Balance Sheet"
},
{
"name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
"report_type": "Balance Sheet"
},
{
"name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
"report_type": "Balance Sheet"
}
],
"name": "Provisiones"
},
{
"children": [
{
"name": "Cuentas por Pagar / Anticipos de Clientes",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Pagar / Proveedores",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas por Pagar"
},
{
"children": [
{
"name": "Pasivo Circulante / Debentures Emitidos",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Intereses a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Obligaciones a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Prestamos",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
"report_type": "Balance Sheet"
}
],
"name": "Pasivo Circulante"
},
{
"children": [
{
"name": "Impuestos por Pagar / IVA a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Impuestos por Pagar / Impuesto a la Renta a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Impuestos por Pagar"
}
],
"name": "PASIVOS"
},
{
"children": [
{
"name": "Cuentas por Cobrar / Anticipo de Impuestos",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / Anticipos a Proveedores",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / Pr\u00e9stamos otorgados",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / Accionistas",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / Intereses Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / Alquileres Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / Anticipo al Personal",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / (-) Intereses (+) a Devengar",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas por Cobrar"
},
{
"children": [
{
"name": "Documentos por Cobrar / Deudores por Ventas",
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erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
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726
erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
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708
erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
View File

@ -1,708 +0,0 @@
{
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"children": [
{
"name": "xEdificio 1"
}
],
"name": "xDep. ac. de edificios \u2013 Valores originales"
}
],
"name": "xDep. ac. de edificios"
},
{
"children": [
{
"name": "xDep. ac. de herramientas mayores"
},
{
"name": "xDep. ac. de mobiliario y equipo de oficina"
},
{
"name": "xDep. ac. de maquinaria y equipo de edificios"
},
{
"name": "xDep. ac. de equipo de c\u00f3mputo"
},
{
"name": "xDep. ac. de veh\u00edculos"
}
],
"name": "xDep. ac. de activos depreciables m\u00f3viles"
},
{
"children": [
{
"children": [
{
"name": "xEdificio 1"
}
],
"name": "xDep. ac. de mejoras a edificios \u2013 Valores originales"
},
{
"children": [
{
"name": "xEdificio 1"
}
],
"name": "xDep. ac. de mejoras a edificios \u2013 Revaluaciones"
}
],
"name": "xDep. ac. de mejoras a edificios"
}
],
"name": "xDepreciaciones acumuladas sobre activo fijo depreciable"
},
{
"children": [
{
"children": [
{
"name": "xDep\u00f3sitos sobre conexiones de Internet"
},
{
"name": "xDep\u00f3sitos sobre locales en alquiler"
},
{
"name": "xDep\u00f3sitos sobre derechos telef\u00f3nicos"
}
],
"name": "xDep\u00f3sitos de garant\u00eda"
},
{
"children": [
{
"name": "xP\u00f3lizas de seguros prepagadas"
}
],
"name": "xGastos pagados por anticipado"
}
],
"name": "xOtros activos"
}
],
"name": "xActivo"
},
{
"children": [
{
"children": [
{
"name": "xDonaciones"
},
{
"name": "xAjustes"
}
],
"name": "xOtros ingresos"
},
{
"children": [
{
"name": "xIntereses ganados sobre cuentas corrientes"
}
],
"name": "xIngresos financieros"
},
{
"name": "xIngresos por ventas"
},
{
"children": [
{
"name": "xCuota por administraci\u00f3n"
}
],
"name": "xIngresos por administraci\u00f3n"
},
{
"children": [
{
"name": "xDiferencial cambiario"
}
],
"name": "xIngresos no gravables"
}
],
"name": "xIngresos"
}
],
"name": "xPlan Contable",
"parent_id": null
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
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{
"name": "Ethiopia Tax and Account Chart Template",
"root": {
"children": [
{
"children": [
{
"name": "Other"
},
{
"name": "Purchase Returns and Allowances"
},
{
"name": "Cost of Goods and Services"
},
{
"name": "Inventory Adjustments"
}
],
"name": "COST OF GOODS SOLD"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Commercial Loan"
}
],
"name": "Foreign Loans"
},
{
"children": [
{
"name": "Commercial Loan"
}
],
"name": "Local Loans"
}
],
"name": "Long-Term Debt"
},
{
"children": [
{
"children": [
{
"name": "Retention on contract"
}
],
"name": "Retentions"
},
{
"children": [
{
"name": "Pension contribution payable"
},
{
"name": "Trade Creditors"
},
{
"name": "Grace period payables"
},
{
"name": "VAT Payable"
},
{
"name": "Witholding Payable"
},
{
"name": "Salary payable"
},
{
"name": "Federal Income Tax"
}
],
"name": "Accounts Payable"
},
{
"children": [
{
"name": "Other deposits"
}
],
"name": "Deposits"
}
],
"name": "Payables"
}
],
"name": "LIABILITIES"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Allowances to contract staff"
},
{
"name": "Allowances to permanent staff"
},
{
"name": "Allowances to external contract staff"
}
],
"name": "Allowances/benefits"
},
{
"children": [
{
"name": "Contribution to permanent staff pensions"
}
],
"name": "Pension Contributions"
},
{
"children": [
{
"name": "Wages to contract staff"
},
{
"name": "Salaries to permanent staff"
},
{
"name": "Miscellaneous payments to staff"
},
{
"name": "Wages to casual staff"
},
{
"name": "Wages to external contract staff"
}
],
"name": "Compensation"
}
],
"name": "PERSONNEL SERVICES"
},
{
"children": [
{
"children": [
{
"name": "Official entertainment"
},
{
"name": "Transport fees"
},
{
"name": "Per diem"
}
],
"name": "Travelling and Official Entertainment Services"
},
{
"children": [
{
"name": "Maintenance and repair of plant, machinery, and equipment"
},
{
"name": "Maintenance and repair of vehicles and other transport"
},
{
"name": "Maintenance and repair of buildings, furnishings and fixtures"
},
{
"name": "Maintenance and repair of infrastructure"
}
],
"name": "Maintenance and Repair Services"
},
{
"children": [
{
"name": "Agriculture, forestry and marine inputs"
},
{
"name": "Veterinary supplies and drugs"
},
{
"name": "Research and development supplies"
},
{
"name": "Miscellaneous equipment"
},
{
"name": "Other material and supplies"
},
{
"name": "Uniforms, clothing, bedding"
},
{
"name": "Printing"
},
{
"name": "Office supplies"
},
{
"name": "Educational supplies"
},
{
"name": "Medical supplies"
},
{
"name": "Fuel and lubricants"
},
{
"name": "Food"
}
],
"name": "Goods and Supplies"
},
{
"children": [
{
"name": "Local training"
},
{
"name": "External training"
}
],
"name": "Training Services"
},
{
"children": [
{
"name": "Water and other utilities"
},
{
"name": "Telecommunication charges"
},
{
"name": "Freight"
},
{
"name": "Insurance"
},
{
"name": "Electricity charges"
},
{
"name": "Fees and charges"
},
{
"name": "Contracted professional services"
},
{
"name": "Advertising"
},
{
"name": "Rent"
}
],
"name": "Contracted Services"
}
],
"name": "GOODS AND SERVICES"
},
{
"children": [
{
"children": [
{
"name": "Pre-construction activities"
},
{
"name": "Construction of buildings"
},
{
"name": "Construction of infrastructure"
}
],
"name": "Construction"
},
{
"children": [
{
"name": "Depreciation of vehicles and other vehicular transport"
},
{
"name": "Depreciation of plant, machinery and equipment"
},
{
"name": "Depreciation of buildings, furnishings and fixtures"
},
{
"name": "Depreciation of livestock and transport animals"
}
],
"name": "Fixed Assets"
}
],
"name": "FIXED ASSETS AND CONSTRUCTION"
},
{
"children": [
{
"children": [
{
"name": "Payments of interest and bank charges on local debt"
},
{
"name": "Payments on the principal of foreign debt"
},
{
"name": "Payments on the principal of local debt"
},
{
"name": "Payments of interest and bank charges on foreign debt"
}
],
"name": "Debt Payments"
}
],
"name": "OTHER PAYMENTS"
}
],
"name": "EXPENSES"
},
{
"children": [
{
"name": "Stock"
},
{
"children": [
{
"name": "Other Debtors"
},
{
"children": [
{
"name": "Advance to supplier"
},
{
"name": "Advance to contractors"
},
{
"name": "Advance to consultant"
}
],
"name": "Prepayments"
},
{
"children": [
{
"name": "VAT Withholding Receivable on Sales"
},
{
"name": "Trade Debtors"
},
{
"name": "Withholding Receivable on Sales"
},
{
"name": "VAT Receivable on Purchases"
},
{
"name": "Cash shortage"
},
{
"name": "Advance to staff"
},
{
"name": "Suspense"
},
{
"name": "Cash Registers"
}
],
"name": "Accounts Receivable"
}
],
"name": "Receivables"
},
{
"name": "Investments"
},
{
"name": "Long Term Loans"
},
{
"children": [
{
"name": "Finished Goods"
},
{
"name": "Work in Progress"
}
],
"name": "Production Stock"
},
{
"name": "Goods in Transit"
},
{
"children": [
{
"children": [
{
"name": "Construction of buildings"
},
{
"name": "Construction of infrastructure"
}
],
"name": "Construction in Progress"
},
{
"children": [
{
"name": "Plant machinery and equipment"
},
{
"name": "Furnishings and fixtures"
},
{
"name": "Aircraft, boats, etc"
},
{
"name": "Vehicles and other vehicular transport"
},
{
"name": "Infrastructure"
},
{
"name": "Buildings"
},
{
"name": "Livestock and tansport animals"
}
],
"name": "Property and Equipment"
}
],
"name": "Fixed Assets"
},
{
"children": [
{
"name": "Investments current assets"
},
{
"name": "Cash on hand and at bank"
},
{
"name": "Letter of Credit restricted account"
},
{
"name": "Cash at bank in foreigh currency"
}
],
"name": "Cash and Cash Equivalents"
}
],
"name": "ASSETS"
},
{
"children": [
{
"name": "Profit and loss account"
},
{
"name": "Reserves"
},
{
"name": "Share capital / equity"
}
],
"name": "NET ASSETS/EQUITY"
},
{
"children": [
{
"name": "Sales of Goods and Services"
}
],
"name": "REVENUE"
}
],
"name": "Ethiopia",
"parent_id": null
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json
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{
"name": "Plantilla de cuentas de Guatemala (sencilla)",
"root": {
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Impuestos",
"report_type": "Balance Sheet"
}
],
"name": "Impuestos"
},
{
"children": [
{
"name": "IVA por Pagar",
"report_type": "Balance Sheet"
}
],
"name": "IVA por Pagar"
},
{
"children": [
{
"name": "Cuentas y Documentos por Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Pagar"
}
],
"name": "Pasivo Corto Plazo"
},
{
"children": [
{
"children": [
{
"name": "Anticipos",
"report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos Diferidos"
}
],
"name": "Cr\u00e9ditos Diferidos"
},
{
"children": [
{
"children": [
{
"name": "Provisi\u00f3n para Indemnizaciones",
"report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para Indemnizaciones"
}
],
"name": "Pasivo a Largo Plazo"
}
],
"name": "Pasivo"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Capital Autorizado, Suscr\u00edto y Pagado",
"report_type": "Balance Sheet"
},
{
"name": "Perdidas y Ganancias",
"report_type": "Balance Sheet"
},
{
"name": "Reservas",
"report_type": "Balance Sheet"
}
],
"name": "Patrimonio de los Accionistas"
}
],
"name": "Patrimonio de los Accionistas"
}
],
"name": "Patrimonio"
},
{
"children": [
{
"children": [
{
"name": "Inventario"
},
{
"children": [
{
"name": "Retenciones de IVA recibidas",
"report_type": "Balance Sheet"
},
{
"name": "IVA por Cobrar",
"report_type": "Balance Sheet"
}
],
"name": "IVA por Cobrar"
},
{
"children": [
{
"name": "Prestamos al Personal",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Empresas Afilidas",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Generales",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Cobrar"
},
{
"children": [
{
"name": "Caja Chica",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos"
}
],
"name": "Activo Corriente"
},
{
"children": [
{
"children": [
{
"name": "Propiedad, Planta y Equipo",
"report_type": "Balance Sheet"
}
],
"name": "Propiedad, Planta y Equipo"
},
{
"children": [
{
"name": "Depreciaciones Acumuladas",
"report_type": "Balance Sheet"
}
],
"name": "Depreciaciones Acumuladas"
}
],
"name": "No Corriente"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Organizaci\u00f3n",
"report_type": "Balance Sheet"
}
],
"name": "Gastos de Organizaci\u00f3n"
},
{
"children": [
{
"name": "Gastos por Amortizar",
"report_type": "Balance Sheet"
}
],
"name": "Gastos por Amortizar"
},
{
"children": [
{
"name": "Gastos Anticipados",
"report_type": "Balance Sheet"
}
],
"name": "Gastos Anticipados"
},
{
"children": [
{
"name": "Otros Activos",
"report_type": "Balance Sheet"
}
],
"name": "Otros Activos"
}
],
"name": "Diferido"
}
],
"name": "Activo"
}
],
"name": "Balance General"
},
{
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Gastos no Deducibles",
"report_type": "Profit and Loss"
}
],
"name": "Gastos no Deducibles"
}
],
"name": "Gastos no Deducibles"
},
{
"children": [
{
"children": [
{
"name": "Otros Gastos de Operaci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "Otros Gastos de Operaci\u00f3n"
},
{
"children": [
{
"name": "Gastos de Administraci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "Gastos de Administraci\u00f3n"
}
],
"name": "Gastos de Operaci\u00f3n"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Ventas",
"report_type": "Profit and Loss"
}
],
"name": "Gastos de Ventas"
}
],
"name": "Gastos de Ventas"
}
],
"name": "Gastos"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Otros Ingresos",
"report_type": "Profit and Loss"
}
],
"name": "Otros Ingresos"
}
],
"name": "Otros Ingresos"
},
{
"children": [
{
"children": [
{
"name": "Descuentos Sobre Ventas",
"report_type": "Profit and Loss"
},
{
"name": "Ventas",
"report_type": "Profit and Loss"
}
],
"name": "Ventas Netas"
}
],
"name": "Ventas"
}
],
"name": "Ingresos"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Intereses",
"report_type": "Profit and Loss"
},
{
"name": "Otros Gastos Financieros",
"report_type": "Profit and Loss"
}
],
"name": "Otros Gastos y Productos Financieros"
}
],
"name": "Otros Gastos y Productos Financieros"
}
],
"name": "Otros Gastos y Productos Financieros"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Costos de Ventas",
"report_type": "Profit and Loss"
}
],
"name": "Costos de Ventas"
}
],
"name": "Costos"
}
],
"name": "Egresos"
}
],
"name": "Estado de Resultados"
}
],
"name": "Plan contable de Guatemala (sencillo)"
}
}

365
erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json
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{
"name": "Plantilla de cuentas de Honduras (sencilla)",
"root": {
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Impuestos",
"report_type": "Balance Sheet"
}
],
"name": "Impuestos"
},
{
"children": [
{
"name": "ISV por Pagar",
"report_type": "Balance Sheet"
}
],
"name": "ISV por Pagar"
},
{
"children": [
{
"name": "Cuentas y Documentos por Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Pagar"
}
],
"name": "Pasivo Corto Plazo"
},
{
"children": [
{
"children": [
{
"name": "Anticipos",
"report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos Diferidos"
}
],
"name": "Cr\u00e9ditos Diferidos"
},
{
"children": [
{
"children": [
{
"name": "Provisi\u00f3n para Indemnizaciones",
"report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para Indemnizaciones"
}
],
"name": "Pasivo a Largo Plazo"
}
],
"name": "Pasivo"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Capital Autorizado, Suscr\u00edto y Pagado",
"report_type": "Balance Sheet"
},
{
"name": "Perdidas y Ganancias",
"report_type": "Balance Sheet"
},
{
"name": "Reservas",
"report_type": "Balance Sheet"
}
],
"name": "Patrimonio de los Accionistas"
}
],
"name": "Patrimonio de los Accionistas"
}
],
"name": "Patrimonio"
},
{
"children": [
{
"children": [
{
"name": "Inventario"
},
{
"children": [
{
"name": "Retenciones de ISV recibidas",
"report_type": "Balance Sheet"
},
{
"name": "ISV por Cobrar",
"report_type": "Balance Sheet"
}
],
"name": "ISV por Cobrar"
},
{
"children": [
{
"name": "Prestamos al Personal",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Empresas Afilidas",
"report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Generales",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Cobrar"
},
{
"children": [
{
"name": "Caja Chica",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos"
}
],
"name": "Activo Corriente"
},
{
"children": [
{
"children": [
{
"name": "Propiedad, Planta y Equipo",
"report_type": "Balance Sheet"
}
],
"name": "Propiedad, Planta y Equipo"
},
{
"children": [
{
"name": "Depreciaciones Acumuladas",
"report_type": "Balance Sheet"
}
],
"name": "Depreciaciones Acumuladas"
}
],
"name": "No Corriente"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Organizaci\u00f3n",
"report_type": "Balance Sheet"
}
],
"name": "Gastos de Organizaci\u00f3n"
},
{
"children": [
{
"name": "Gastos por Amortizar",
"report_type": "Balance Sheet"
}
],
"name": "Gastos por Amortizar"
},
{
"children": [
{
"name": "Gastos Anticipados",
"report_type": "Balance Sheet"
}
],
"name": "Gastos Anticipados"
},
{
"children": [
{
"name": "Otros Activos",
"report_type": "Balance Sheet"
}
],
"name": "Otros Activos"
}
],
"name": "Diferido"
}
],
"name": "Activo"
}
],
"name": "Balance General"
},
{
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Gastos no Deducibles",
"report_type": "Profit and Loss"
}
],
"name": "Gastos no Deducibles"
}
],
"name": "Gastos no Deducibles"
},
{
"children": [
{
"children": [
{
"name": "Otros Gastos de Operaci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "Otros Gastos de Operaci\u00f3n"
},
{
"children": [
{
"name": "Gastos de Administraci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "Gastos de Administraci\u00f3n"
}
],
"name": "Gastos de Operaci\u00f3n"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Ventas",
"report_type": "Profit and Loss"
}
],
"name": "Gastos de Ventas"
}
],
"name": "Gastos de Ventas"
}
],
"name": "Gastos"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Otros Ingresos",
"report_type": "Profit and Loss"
}
],
"name": "Otros Ingresos"
}
],
"name": "Otros Ingresos"
},
{
"children": [
{
"children": [
{
"name": "Descuentos Sobre Ventas",
"report_type": "Profit and Loss"
},
{
"name": "Ventas",
"report_type": "Profit and Loss"
}
],
"name": "Ventas Netas"
}
],
"name": "Ventas"
}
],
"name": "Ingresos"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Intereses",
"report_type": "Profit and Loss"
},
{
"name": "Otros Gastos Financieros",
"report_type": "Profit and Loss"
}
],
"name": "Otros Gastos y Productos Financieros"
}
],
"name": "Otros Gastos y Productos Financieros"
}
],
"name": "Otros Gastos y Productos Financieros"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Costos de Ventas",
"report_type": "Profit and Loss"
}
],
"name": "Costos de Ventas"
}
],
"name": "Costos"
}
],
"name": "Egresos"
}
],
"name": "Estado de Resultados"
}
],
"name": "Plan contable de Honduras (sencillo)"
}
}

8036
erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
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219
erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
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@ -1,219 +0,0 @@
{
"name": "India - Chart of Accounts for Private Ltd/Partnership",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "Mortgage Loan Payable",
"report_type": "Balance Sheet"
},
{
"name": "Interest Payable",
"report_type": "Balance Sheet"
},
{
"name": "Wages Payable",
"report_type": "Balance Sheet"
},
{
"name": "Owner's Equity Accounts",
"report_type": "Balance Sheet"
},
{
"name": "Notes Payable",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Exice Duty Payable",
"report_type": "Balance Sheet"
},
{
"name": "Sales Tax Payable",
"report_type": "Balance Sheet"
},
{
"name": "Service Tax Payable",
"report_type": "Balance Sheet"
},
{
"name": "VAT Payable",
"report_type": "Balance Sheet"
}
],
"name": "Tax payable",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "Accounts Payable",
"report_type": "Balance Sheet"
},
{
"name": "Unearned Revenues",
"report_type": "Balance Sheet"
},
{
"name": "Reserve and Surplus Account",
"report_type": "Balance Sheet"
}
],
"name": "Liabilities",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Buildings",
"report_type": "Balance Sheet"
},
{
"name": "Supplies",
"report_type": "Balance Sheet"
},
{
"name": "Land",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "Accounts Receivable",
"report_type": "Balance Sheet"
},
{
"name": "Accumulated Depreciation - Equipment",
"report_type": "Balance Sheet"
},
{
"name": "Tax Receivable",
"report_type": "Balance Sheet"
},
{
"name": "Equipment",
"report_type": "Balance Sheet"
},
{
"account_type": "Cash",
"name": "Cash",
"report_type": "Balance Sheet"
},
{
"name": "Prepaid Insurance",
"report_type": "Balance Sheet"
},
{
"name": "Accumulated Depreciation - Buildings",
"report_type": "Balance Sheet"
},
{
"name": "Merchandise Inventory",
"report_type": "Balance Sheet"
}
],
"name": "Assets",
"report_type": "Balance Sheet"
}
],
"name": "Balance Sheet"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Salaries Expense",
"report_type": "Profit and Loss"
},
{
"name": "Wages Expense",
"report_type": "Profit and Loss"
},
{
"name": "Supplies Expense",
"report_type": "Profit and Loss"
},
{
"name": "Rent Expense",
"report_type": "Profit and Loss"
},
{
"name": "Utilities Expense",
"report_type": "Profit and Loss"
},
{
"name": "Telephone Expense",
"report_type": "Profit and Loss"
},
{
"name": "Advertising Expense",
"report_type": "Profit and Loss"
},
{
"name": "Depreciation Expense",
"report_type": "Profit and Loss"
}
],
"name": "Operating Expense Accounts",
"report_type": "Profit and Loss"
}
],
"name": "Expense",
"report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
"name": "Interest Revenues",
"report_type": "Profit and Loss"
},
{
"name": "Gain on Sale of Assets",
"report_type": "Profit and Loss"
}
],
"name": "Non-Operating Revenue and Gains",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Product Sales",
"report_type": "Profit and Loss"
},
{
"name": "Service Revenues",
"report_type": "Profit and Loss"
}
],
"name": "Operating Revenue Accounts",
"report_type": "Profit and Loss"
}
],
"name": "Income",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Loss on Sale of Assets",
"report_type": "Profit and Loss"
}
],
"name": "Non-Operating Expenses and Losses",
"report_type": "Profit and Loss"
}
],
"name": "Profit And Loss"
}
],
"name": "Partnership/Private Firm Chart of Account"
}
}

323
erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
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@ -1,323 +0,0 @@
{
"name": "India - Chart of Accounts for Public Ltd",
"root": {
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Sales - Division #1, Product Line 010",
"report_type": "Profit and Loss"
},
{
"name": "Sales - Division #3, Product Line 110",
"report_type": "Profit and Loss"
},
{
"name": "Sales - Division #1, Product Line 022",
"report_type": "Profit and Loss"
},
{
"name": "Sales - Division #2, Product Line 015",
"report_type": "Profit and Loss"
}
],
"name": "Operating Revenues",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Gain on Sale of Assets",
"report_type": "Profit and Loss"
}
],
"name": "Non-Operating Revenue and Gains",
"report_type": "Profit and Loss"
}
],
"name": "Income",
"report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
"name": "Payroll Dept. Payroll Taxes",
"report_type": "Profit and Loss"
},
{
"name": "Payroll Dept. Supplies",
"report_type": "Profit and Loss"
},
{
"name": "Payroll Dept. Telephone",
"report_type": "Profit and Loss"
},
{
"name": "Payroll Dept. Salaries",
"report_type": "Profit and Loss"
}
],
"name": "Payroll Dept. Expenses",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Marketing Dept. Supplies",
"report_type": "Profit and Loss"
},
{
"name": "Marketing Dept. Telephone",
"report_type": "Profit and Loss"
},
{
"name": "Marketing Dept. Payroll Taxes",
"report_type": "Profit and Loss"
},
{
"name": "Marketing Dept. Salaries",
"report_type": "Profit and Loss"
}
],
"name": "Marketing Expenses",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "COGS - Division #1, Product Line 022",
"report_type": "Profit and Loss"
},
{
"name": "COGS - Division #2, Product Line 015",
"report_type": "Profit and Loss"
},
{
"name": "COGS - Division #3, Product Line 110",
"report_type": "Profit and Loss"
},
{
"name": "COGS - Division #1, Product Line 010",
"report_type": "Profit and Loss"
}
],
"name": "Cost of Goods Sold",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Loss on Sale of Assets",
"report_type": "Profit and Loss"
}
],
"name": "Non-Operating Expenses and Losses",
"report_type": "Profit and Loss"
}
],
"name": "Expense",
"report_type": "Profit and Loss"
}
],
"name": "Profit And Loss"
},
{
"children": [
{
"children": [
{
"children": [
{
"account_type": "Cash",
"name": "Cash - Payroll Checking",
"report_type": "Balance Sheet"
},
{
"account_type": "Cash",
"name": "Petty Cash Fund",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "Accounts Receivable",
"report_type": "Balance Sheet"
},
{
"name": "Inventory",
"report_type": "Balance Sheet"
},
{
"name": "Tax Receivable",
"report_type": "Balance Sheet"
},
{
"name": "Supplies",
"report_type": "Balance Sheet"
},
{
"account_type": "Cash",
"name": "Cash - Regular Checking",
"report_type": "Balance Sheet"
},
{
"name": "Prepaid Insurance",
"report_type": "Balance Sheet"
},
{
"name": "Allowance for Doubtful Accounts",
"report_type": "Balance Sheet"
}
],
"name": "Current Assets",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Accumulated Depreciation - Vehicles",
"report_type": "Balance Sheet"
},
{
"name": "Vehicles",
"report_type": "Balance Sheet"
},
{
"name": "Accumulated Depreciation - Buildings",
"report_type": "Balance Sheet"
},
{
"name": "Equipment",
"report_type": "Balance Sheet"
},
{
"name": "Land",
"report_type": "Balance Sheet"
},
{
"name": "Buildings",
"report_type": "Balance Sheet"
},
{
"name": "Accumulated Depreciation - Equipment",
"report_type": "Balance Sheet"
}
],
"name": "Property, Plant, and Equipment",
"report_type": "Balance Sheet"
}
],
"name": "Assets",
"report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Service Tax Payable",
"report_type": "Balance Sheet"
},
{
"name": "Exice Duty Payable",
"report_type": "Balance Sheet"
},
{
"name": "VAT Payable",
"report_type": "Balance Sheet"
},
{
"name": "Sales Tax Payable",
"report_type": "Balance Sheet"
}
],
"name": "Tax payable",
"report_type": "Balance Sheet"
},
{
"name": "Interest Payable",
"report_type": "Balance Sheet"
},
{
"name": "Wages Payable",
"report_type": "Balance Sheet"
},
{
"name": "Reserve and Surplus Account",
"report_type": "Balance Sheet"
},
{
"name": "Notes Payable - Credit Line #2",
"report_type": "Balance Sheet"
},
{
"name": "Unearned Revenues",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "Accounts Payable",
"report_type": "Balance Sheet"
},
{
"name": "Notes Payable - Credit Line #1",
"report_type": "Balance Sheet"
}
],
"name": "Current Liabilities",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Mortgage Loan Payable",
"report_type": "Balance Sheet"
},
{
"name": "Bonds Payable",
"report_type": "Balance Sheet"
},
{
"name": "Discount on Bonds Payable",
"report_type": "Balance Sheet"
}
],
"name": "Long-term Liabilities",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Treasury Stock",
"report_type": "Balance Sheet"
},
{
"name": "Retained Earnings",
"report_type": "Balance Sheet"
},
{
"name": "Common Stock, No Par",
"report_type": "Balance Sheet"
}
],
"name": "Stockholders' Equity",
"report_type": "Balance Sheet"
}
],
"name": "Liabilities",
"report_type": "Balance Sheet"
}
],
"name": "Balance Sheet"
}
],
"name": "Public Firm Chart of Account"
}
}

996
erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
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@ -1,996 +0,0 @@
{
"name": "Italy - Generic Chart of Accounts",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "canoni di leasing",
"report_type": "Profit and Loss"
},
{
"name": "fitti passivi",
"report_type": "Profit and Loss"
}
],
"name": "COSTI PER GODIMENTO BENI DI TERZI"
},
{
"children": [
{
"name": "merci c/rimanenze finali",
"report_type": "Profit and Loss"
},
{
"name": "materie di consumo c/rimanenze finali",
"report_type": "Profit and Loss"
},
{
"name": "materie di consumo c/esistenze iniziali",
"report_type": "Profit and Loss"
},
{
"name": "merci c/esistenze iniziali",
"report_type": "Profit and Loss"
},
{
"name": "premi su acquisti",
"report_type": "Profit and Loss"
},
{
"name": "resi su acquisti",
"report_type": "Profit and Loss"
},
{
"name": "ribassi e abbuoni attivi",
"report_type": "Profit and Loss"
},
{
"name": "merci c/acquisti",
"report_type": "Profit and Loss"
},
{
"name": "materie di consumo c/acquisti",
"report_type": "Profit and Loss"
},
{
"name": "merci c/apporti",
"report_type": "Profit and Loss"
}
],
"name": "COSTO DEL VENDUTO"
},
{
"children": [
{
"children": [
{
"name": "accantonamento per spese future",
"report_type": "Profit and Loss"
},
{
"name": "accantonamento per manutenzioni programmate",
"report_type": "Profit and Loss"
}
],
"name": "ALTRI ACCANTONAMENTI"
},
{
"children": [
{
"name": "accantonamento per responsabilit\u00e0 civile",
"report_type": "Profit and Loss"
}
],
"name": "ACCANTONAMENTI PER RISCHI"
}
],
"name": "ACCANTONAMENTI"
},
{
"children": [
{
"name": "oneri fiscali diversi",
"report_type": "Profit and Loss"
},
{
"name": "oneri vari",
"report_type": "Profit and Loss"
},
{
"name": "arrotondamenti passivi",
"report_type": "Profit and Loss"
},
{
"name": "sopravvenienze passive ordinarie diverse",
"report_type": "Profit and Loss"
},
{
"name": "perdite su crediti",
"report_type": "Profit and Loss"
},
{
"name": "minusvalenze ordinarie diverse",
"report_type": "Profit and Loss"
},
{
"name": "insussistenze passive ordinarie diverse",
"report_type": "Profit and Loss"
}
],
"name": "ONERI DIVERSI"
},
{
"children": [
{
"name": "ammortamento fabbricati",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento imballaggi durevoli",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento arredamento",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento automezzi",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento attrezzature commerciali",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento macchine d'ufficio",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento impianti e macchinari",
"report_type": "Profit and Loss"
}
],
"name": "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI"
},
{
"children": [
{
"name": "altri costi per il personale",
"report_type": "Profit and Loss"
},
{
"name": "oneri sociali",
"report_type": "Profit and Loss"
},
{
"name": "salari e stipendi",
"report_type": "Profit and Loss"
},
{
"name": "TFRL",
"report_type": "Profit and Loss"
}
],
"name": "COSTI PER IL PERSONALE"
},
{
"children": [
{
"name": "ammortamento software",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento costi di impianto",
"report_type": "Profit and Loss"
},
{
"name": "ammortamento avviamento",
"report_type": "Profit and Loss"
}
],
"name": "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI"
},
{
"children": [
{
"name": "costi di vigilanza",
"report_type": "Profit and Loss"
},
{
"name": "costi per i locali",
"report_type": "Profit and Loss"
},
{
"name": "costi per energia",
"report_type": "Profit and Loss"
},
{
"name": "costi di pubblicit\u00e0",
"report_type": "Profit and Loss"
},
{
"name": "costi di trasporto",
"report_type": "Profit and Loss"
},
{
"name": "costi postali",
"report_type": "Profit and Loss"
},
{
"name": "spese di incasso",
"report_type": "Profit and Loss"
},
{
"name": "provvigioni passive",
"report_type": "Profit and Loss"
},
{
"name": "costi di manutenzione e riparazione",
"report_type": "Profit and Loss"
},
{
"name": "costi di assicurazione",
"report_type": "Profit and Loss"
},
{
"name": "costi telefonici",
"report_type": "Profit and Loss"
},
{
"name": "costi di consulenze",
"report_type": "Profit and Loss"
},
{
"name": "costi di esercizio automezzi",
"report_type": "Profit and Loss"
}
],
"name": "COSTI PER SERVIZI"
},
{
"children": [
{
"name": "svalutazioni immobilizzazioni materiali",
"report_type": "Profit and Loss"
},
{
"name": "svalutazioni immobilizzazioni immateriali",
"report_type": "Profit and Loss"
},
{
"name": "svalutazione crediti",
"report_type": "Profit and Loss"
}
],
"name": "SVALUTAZIONI"
}
],
"name": "COSTI DELLA PRODUZIONE"
},
{
"children": [
{
"name": "imposte dell'esercizio",
"report_type": "Profit and Loss"
}
],
"name": "IMPOSTE DELL'ESERCIZIO"
},
{
"children": [
{
"children": [
{
"name": "banche c/sovvenzioni",
"report_type": "Balance Sheet"
},
{
"name": "mutui passivi",
"report_type": "Balance Sheet"
},
{
"name": "debiti v/altri finanziatori",
"report_type": "Balance Sheet"
},
{
"name": "banche c/c passivi",
"report_type": "Balance Sheet"
},
{
"name": "banche c/RIBA all'incasso",
"report_type": "Balance Sheet"
},
{
"name": "banche c/anticipi su fatture",
"report_type": "Balance Sheet"
},
{
"name": "banche c/cambiali all'incasso",
"report_type": "Balance Sheet"
}
],
"name": "DEBITI FINANZIARI"
},
{
"children": [
{
"name": "debiti per imposte",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "erario c/IVA",
"report_type": "Balance Sheet"
},
{
"name": "IVA n/debito",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "debiti per ritenute da versare",
"report_type": "Balance Sheet"
},
{
"name": "debiti per cauzioni",
"report_type": "Balance Sheet"
},
{
"name": "personale c/retribuzioni",
"report_type": "Balance Sheet"
},
{
"name": "clienti c/cessione",
"report_type": "Balance Sheet"
},
{
"name": "debiti v/istituti previdenziali",
"report_type": "Balance Sheet"
},
{
"name": "personale c/liquidazioni",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "creditori diversi",
"report_type": "Balance Sheet"
}
],
"name": "DEBITI DIVERSI"
},
{
"children": [
{
"name": "ratei passivi",
"report_type": "Balance Sheet"
},
{
"name": "risconti passivi",
"report_type": "Balance Sheet"
}
],
"name": "RATEI E RISCONTI PASSIVI"
},
{
"children": [
{
"name": "perdita d'esercizio",
"report_type": "Balance Sheet"
},
{
"name": "utile d'esercizio",
"report_type": "Balance Sheet"
},
{
"name": "patrimonio netto",
"report_type": "Balance Sheet"
},
{
"name": "titolare c/ritenute subite",
"report_type": "Balance Sheet"
},
{
"name": "prelevamenti extra gestione",
"report_type": "Balance Sheet"
}
],
"name": "PATRIMONIO NETTO"
},
{
"children": [
{
"name": "debiti per TFRL",
"report_type": "Balance Sheet"
}
],
"name": "TRATTAMENTO FINE RAPPORTO DI LAVORO"
},
{
"children": [
{
"name": "banca ... c/c",
"report_type": "Balance Sheet"
},
{
"name": "banca ... c/c",
"report_type": "Balance Sheet"
},
{
"name": "banca ... c/c",
"report_type": "Balance Sheet"
},
{
"name": "bilancio di chiusura",
"report_type": "Balance Sheet"
},
{
"name": "bilancio di apertura",
"report_type": "Balance Sheet"
},
{
"name": "istituti previdenziali",
"report_type": "Balance Sheet"
},
{
"name": "IVA c/liquidazioni",
"report_type": "Balance Sheet"
}
],
"name": "CONTI TRANSITORI E DIVERSI"
},
{
"children": [
{
"name": "merci da ricevere",
"report_type": "Balance Sheet"
},
{
"name": "fornitori c/impegni",
"report_type": "Balance Sheet"
},
{
"name": "impegni per beni in leasing",
"report_type": "Balance Sheet"
},
{
"name": "creditori c/leasing",
"report_type": "Balance Sheet"
},
{
"name": "clienti c/impegni",
"report_type": "Balance Sheet"
},
{
"name": "merci da consegnare",
"report_type": "Balance Sheet"
},
{
"name": "creditori per fideiussioni",
"report_type": "Balance Sheet"
},
{
"name": "depositanti beni",
"report_type": "Balance Sheet"
},
{
"name": "beni di terzi",
"report_type": "Balance Sheet"
},
{
"name": "creditori per avalli",
"report_type": "Balance Sheet"
},
{
"name": "rischi per avalli",
"report_type": "Balance Sheet"
},
{
"name": "rischi per effetti scontati",
"report_type": "Balance Sheet"
},
{
"name": "banche c/effetti scontati",
"report_type": "Balance Sheet"
},
{
"name": "rischi per fideiussioni",
"report_type": "Balance Sheet"
}
],
"name": "CONTI DEI SISTEMI SUPPLEMENTARI"
},
{
"children": [
{
"name": "fatture da ricevere",
"report_type": "Balance Sheet"
},
{
"name": "debiti da liquidare",
"report_type": "Balance Sheet"
},
{
"name": "cambiali passive",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "debiti v/fornitori",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "clienti c/acconti",
"report_type": "Balance Sheet"
}
],
"name": "DEBITI COMMERCIALI"
},
{
"children": [
{
"name": "fondo per imposte",
"report_type": "Balance Sheet"
},
{
"name": "fondo responsabilit\u00e0 civile",
"report_type": "Balance Sheet"
},
{
"name": "fondo spese future",
"report_type": "Balance Sheet"
},
{
"name": "fondo manutenzioni programmate",
"report_type": "Balance Sheet"
}
],
"name": "FONDI PER RISCHI E ONERI"
}
],
"name": "PASSIVO"
},
{
"children": [
{
"children": [
{
"name": "arrotondamenti attivi",
"report_type": "Profit and Loss"
},
{
"name": "proventi vari",
"report_type": "Profit and Loss"
},
{
"name": "insussistenze attive ordinarie diverse",
"report_type": "Profit and Loss"
},
{
"name": "plusvalenze ordinarie diverse",
"report_type": "Profit and Loss"
},
{
"name": "fitti attivi",
"report_type": "Profit and Loss"
},
{
"name": "sopravvenienze attive ordinarie diverse",
"report_type": "Profit and Loss"
}
],
"name": "RICAVI E PROVENTI DIVERSI"
},
{
"children": [
{
"name": "ribassi e abbuoni passivi",
"report_type": "Profit and Loss"
},
{
"name": "merci c/vendite",
"report_type": "Profit and Loss"
},
{
"name": "rimborsi spese di vendita",
"report_type": "Profit and Loss"
},
{
"name": "premi su vendite",
"report_type": "Profit and Loss"
},
{
"name": "resi su vendite",
"report_type": "Profit and Loss"
}
],
"name": "VENDITE E PRESTAZIONI"
}
],
"name": "VALORE DELLA PRODUZIONE"
},
{
"children": [
{
"children": [
{
"name": "sopravvenienze passive straordinarie",
"report_type": "Profit and Loss"
},
{
"name": "imposte esercizi precedenti",
"report_type": "Profit and Loss"
},
{
"name": "insussistenze passive straordinarie",
"report_type": "Profit and Loss"
},
{
"name": "minusvalenze straordinarie",
"report_type": "Profit and Loss"
}
],
"name": "ONERI STRAORDINARI"
},
{
"children": [
{
"name": "insussistenze attive straordinarie",
"report_type": "Profit and Loss"
},
{
"name": "sopravvenienze attive straordinarie",
"report_type": "Profit and Loss"
},
{
"name": "plusvalenze straordinarie",
"report_type": "Profit and Loss"
}
],
"name": "PROVENTI STRAORDINARI"
}
],
"name": "PROVENTI E ONERI STRAORDINARI"
},
{
"children": [
{
"children": [
{
"name": "mutui attivi",
"report_type": "Balance Sheet"
}
],
"name": "IMMOBILIZZAZIONI FINANZIARIE"
},
{
"children": [
{
"name": "fornitori immobilizzazioni c/acconti",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento impianti e macchinari",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento fabbricati",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento arredamento",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento automezzi",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento attrezzature commerciali",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento macchine d'ufficio",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento imballaggi durevoli",
"report_type": "Balance Sheet"
},
{
"name": "imballaggi durevoli",
"report_type": "Balance Sheet"
},
{
"name": "macchine d'ufficio",
"report_type": "Balance Sheet"
},
{
"name": "attrezzature commerciali",
"report_type": "Balance Sheet"
},
{
"name": "automezzi",
"report_type": "Balance Sheet"
},
{
"name": "arredamento",
"report_type": "Balance Sheet"
},
{
"name": "fabbricati",
"report_type": "Balance Sheet"
},
{
"name": "impianti e macchinari",
"report_type": "Balance Sheet"
}
],
"name": "IMMOBILIZZAZIONI MATERIALI"
},
{
"children": [
{
"name": "fondo ammortamento costi di impianto",
"report_type": "Balance Sheet"
},
{
"name": "avviamento",
"report_type": "Balance Sheet"
},
{
"name": "software",
"report_type": "Balance Sheet"
},
{
"name": "costi di impianto",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento software",
"report_type": "Balance Sheet"
},
{
"name": "fondo ammortamento avviamento",
"report_type": "Balance Sheet"
}
],
"name": "IMMOBILIZZAZIONI IMMATERIALI"
},
{
"children": [
{
"name": "fondo svalutazione crediti",
"report_type": "Balance Sheet"
},
{
"name": "fondo rischi su crediti",
"report_type": "Balance Sheet"
},
{
"name": "crediti da liquidare",
"report_type": "Balance Sheet"
},
{
"name": "crediti commerciali diversi",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "clienti c/spese anticipate",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "crediti v/clienti",
"report_type": "Balance Sheet"
},
{
"name": "cambiali allo sconto",
"report_type": "Balance Sheet"
},
{
"name": "cambiali all'incasso",
"report_type": "Balance Sheet"
},
{
"name": "cambiali attive",
"report_type": "Balance Sheet"
},
{
"name": "fatture da emettere",
"report_type": "Balance Sheet"
},
{
"name": "cambiali insolute",
"report_type": "Balance Sheet"
},
{
"name": "crediti insoluti",
"report_type": "Balance Sheet"
}
],
"name": "CREDITI COMMERCIALI"
},
{
"children": [
{
"name": "fornitori c/acconti",
"report_type": "Balance Sheet"
},
{
"name": "materie di consumo",
"report_type": "Balance Sheet"
},
{
"name": "merci",
"report_type": "Balance Sheet"
}
],
"name": "RIMANENZE"
},
{
"children": [
{
"name": "crediti v/istituti previdenziali",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "debitori diversi",
"report_type": "Balance Sheet"
},
{
"name": "personale c/acconti",
"report_type": "Balance Sheet"
},
{
"name": "crediti per cauzioni",
"report_type": "Balance Sheet"
},
{
"name": "crediti per ritenute subite",
"report_type": "Balance Sheet"
},
{
"name": "crediti per imposte",
"report_type": "Balance Sheet"
},
{
"name": "IVA n/credito",
"report_type": "Balance Sheet"
},
{
"name": "IVA c/acconto",
"report_type": "Balance Sheet"
},
{
"name": "crediti per IVA",
"report_type": "Balance Sheet"
},
{
"name": "imposte c/acconto",
"report_type": "Balance Sheet"
}
],
"name": "CREDITI DIVERSI"
},
{
"children": [
{
"name": "risconti attivi",
"report_type": "Balance Sheet"
},
{
"name": "ratei attivi",
"report_type": "Balance Sheet"
}
],
"name": "RATEI E RISCONTI ATTIVI"
},
{
"children": [
{
"account_type": "Cash",
"name": "assegni",
"report_type": "Balance Sheet"
},
{
"account_type": "Cash",
"name": "denaro in cassa",
"report_type": "Balance Sheet"
},
{
"account_type": "Cash",
"name": "valori bollati",
"report_type": "Balance Sheet"
},
{
"account_type": "Bank",
"name": "c/c postali",
"report_type": "Balance Sheet"
},
{
"account_type": "Bank",
"name": "banche c/c",
"report_type": "Balance Sheet"
}
],
"name": "DISPONIBILIT\u00c0 LIQUIDE"
}
],
"name": "ATTIVO"
},
{
"children": [
{
"children": [
{
"name": "proventi finanziari diversi",
"report_type": "Profit and Loss"
},
{
"name": "interessi attivi v/clienti",
"report_type": "Profit and Loss"
},
{
"name": "interessi attivi bancari",
"report_type": "Profit and Loss"
},
{
"name": "interessi attivi postali",
"report_type": "Profit and Loss"
}
],
"name": "PROVENTI FINANZIARI"
},
{
"children": [
{
"name": "oneri finanziari diversi",
"report_type": "Profit and Loss"
},
{
"name": "interessi passivi bancari",
"report_type": "Profit and Loss"
},
{
"name": "interessi passivi su mutui",
"report_type": "Profit and Loss"
},
{
"name": "interessi passivi v/fornitori",
"report_type": "Profit and Loss"
},
{
"name": "sconti passivi bancari",
"report_type": "Profit and Loss"
}
],
"name": "ONERI FINANZIARI"
}
],
"name": "PROVENTI E ONERI FINANZIARI"
},
{
"children": [
{
"name": "stato patrimoniale",
"report_type": "Profit and Loss"
},
{
"name": "conto di risultato economico",
"report_type": "Profit and Loss"
}
],
"name": "CONTI DI RISULTATO"
}
],
"name": "Azienda",
"parent_id": null
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
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{
"name": "Panam\u00e1 - Plan de Cuentas",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "Acreedor por Garant\u00edas Otorgadas"
},
{
"name": "Acreedor por Documentos Descontados"
},
{
"name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN ACREEDORAS"
},
{
"children": [
{
"name": "Documentos Endosados"
},
{
"name": "Documentos Descontados"
},
{
"name": "Garantias Otorgadas"
},
{
"name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
},
{
"name": "Mercaderias Recibidas en Consignaci\u00f3n"
}
],
"name": "CUENTAS DE ORDEN DEUDORAS"
}
],
"name": "Cuentas de Orden"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Recupero de Rezagos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Activo Fijo",
"report_type": "Profit and Loss"
},
{
"name": "Recupero de Deudores Incobrables",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta Inversiones Permanentes",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones obtenidas, ganandas, percibidas",
"report_type": "Profit and Loss"
}
],
"name": "Ingresos No Operativos"
},
{
"children": [
{
"name": "Comisiones gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Descuentos gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Interese sobre Inversiones",
"report_type": "Profit and Loss"
},
{
"name": "Honorarios gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Ventas"
},
{
"name": "Intereses gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Alquileres gananados, obtenidos, percibidos",
"report_type": "Profit and Loss"
},
{
"name": "Ganancia Venta de Acciones",
"report_type": "Profit and Loss"
}
],
"name": "Ingresos Operativos"
}
],
"name": "INGRESOS"
},
{
"children": [
{
"children": [
{
"name": "Costo de Venta - Categoria de productos 01",
"report_type": "Profit and Loss"
}
],
"name": "Costo de Venta"
},
{
"children": [
{
"name": "Compras - Categoria de productos 01"
}
],
"name": "Compras"
},
{
"name": "Costos de Producci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos de Administraci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos de Comercializaci\u00f3n",
"report_type": "Profit and Loss"
}
],
"name": "COSTOS"
},
{
"children": [
{
"children": [
{
"name": "Gastos de Publicidad y Propaganda",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Servicios P\u00fablicos"
},
{
"name": "Gastos en Amortizaci\u00f3n",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Cargas Sociales",
"report_type": "Profit and Loss"
},
{
"name": "Gastos en Salarios",
"report_type": "Profit and Loss"
},
{
"name": "Gastos Bancarios"
},
{
"name": "Gastos en Impuestos"
},
{
"name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
"report_type": "Profit and Loss"
}
],
"name": "Gastos Operativos"
},
{
"children": [
{
"name": "Gastos en Siniestros",
"report_type": "Profit and Loss"
},
{
"name": "Donaciones Cedidas, Otorgadas",
"report_type": "Profit and Loss"
},
{
"name": "P\u00e9rdida Venta Activo Fijo",
"report_type": "Profit and Loss"
}
],
"name": "Gastos No Operativos"
}
],
"name": "GASTOS"
}
],
"name": "Estado de Resultado"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo",
"report_type": "Balance Sheet"
}
],
"name": "Ajustes al Patrimonio"
},
{
"children": [
{
"name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
"report_type": "Balance Sheet"
}
],
"name": "Aportes No Capitalizados"
},
{
"children": [
{
"name": "Capital / Dividendos a Distribuir en Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Capital / Acciones en Circulaci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Capital / Capital Propio",
"report_type": "Balance Sheet"
},
{
"name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones",
"report_type": "Balance Sheet"
}
],
"name": "Capital"
},
{
"children": [
{
"name": "Resultados Acumulados",
"report_type": "Balance Sheet"
},
{
"name": "Resultado del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Utilidades y P\u00e9rdidas del Ejercicio",
"report_type": "Balance Sheet"
},
{
"name": "Resultados Acumulados del Ejercicio Anterior",
"report_type": "Balance Sheet"
}
],
"name": "Resultados No Asignados"
},
{
"children": [
{
"name": "Reserva para Renovaci\u00f3n de Activo Fijo",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Estatutaria",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Facultativa",
"report_type": "Balance Sheet"
},
{
"name": "Reserva Legal",
"report_type": "Balance Sheet"
}
],
"name": "Futuras Eventualidades"
}
],
"name": "PATRIMONIO"
},
{
"children": [
{
"children": [
{
"name": "Salarios por Pagar / Retenciones a Depositar",
"report_type": "Balance Sheet"
},
{
"name": "Salarios por Pagar / Sueldos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
"report_type": "Balance Sheet"
},
{
"name": "Salarios por Pagar / Cargas Sociales a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Salarios por Pagar"
},
{
"children": [
{
"name": "Otras Cuentas por Pagar / Acreedores Varios",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Pagar / Dividendos a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Pagar / Cobros por Adelantado",
"report_type": "Balance Sheet"
}
],
"name": "Otras Cuentas por Pagar"
},
{
"children": [
{
"name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
"report_type": "Balance Sheet"
},
{
"name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
"report_type": "Balance Sheet"
},
{
"name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
"report_type": "Balance Sheet"
}
],
"name": "Provisiones"
},
{
"children": [
{
"account_type": "Payable",
"name": "Cuentas por Pagar / Anticipos de Clientes",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
"report_type": "Balance Sheet"
},
{
"account_type": "Payable",
"name": "Cuentas por Pagar / Proveedores",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas por Pagar"
},
{
"children": [
{
"name": "Pasivo Circulante / Debentures Emitidos",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Intereses a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Obligaciones a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Prestamos",
"report_type": "Balance Sheet"
},
{
"name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
"report_type": "Balance Sheet"
}
],
"name": "Pasivo Circulante"
},
{
"children": [
{
"name": "Impuestos por Pagar / ITBMS a Pagar",
"report_type": "Balance Sheet"
},
{
"name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
"report_type": "Balance Sheet"
}
],
"name": "Impuestos por Pagar"
}
],
"name": "PASIVOS"
},
{
"children": [
{
"children": [
{
"account_type": "Bank",
"name": "Caja y Bancos - Valores a Depositar ",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Bank",
"name": "Caja y Bancos.../ BCO. CTA CTE PAB",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Bancos"
},
{
"account_type": "Bank",
"name": "Caja y Bancos - Recaudaciones a Depositar ",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Cash",
"name": "Caja y Bancos - Caja / efectivo PAB",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Caja"
},
{
"children": [
{
"account_type": "Cash",
"name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Fondos fijos"
},
{
"children": [
{
"account_type": "Cash",
"name": "Caja y Bancos - Caja / efectivo USD",
"report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos - Moneda Extranjera"
}
],
"name": "Caja y Bancos"
},
{
"children": [
{
"name": "Otras Cuentas por Cobrar / Anticipo de Impuestos",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / Anticipos a Proveedores",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / Accionistas",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / Anticipo al Personal",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar",
"report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
"report_type": "Balance Sheet"
}
],
"name": "Otras Cuentas por Cobrar"
},
{
"children": [
{
"account_type": "Receivable",
"name": "Cuentas por Cobrar / Deudores por Ventas",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "Cuentas por Cobrar / Deudores Morosos",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "Cuentas por Cobrar / Deudores Varios",
"report_type": "Balance Sheet"
},
{
"account_type": "Receivable",
"name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables",
"report_type": "Balance Sheet"
}
],
"name": "Cuentas por Cobrar"
},
{
"children": [
{
"children": [
{
"name": "Inventarios - Mercancias / Categoria de productos 01",
"report_type": "Balance Sheet"
}
],
"name": "Inventarios - Mercancias"
},
{
"name": "Materias primas",
"report_type": "Balance Sheet"
},
{
"name": "Inventarios - Mercancias en Tr\u00e1nsito",
"report_type": "Balance Sheet"
},
{
"name": "Productos Elaborados",
"report_type": "Balance Sheet"
},
{
"name": "Productos en Curso de Elaboraci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
"report_type": "Balance Sheet"
},
{
"name": "Materiales Varios ",
"report_type": "Balance Sheet"
}
],
"name": "Inventarios"
},
{
"children": [
{
"name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / Acciones Permanentes",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / T\u00edtulos P\u00fablicos",
"report_type": "Balance Sheet"
},
{
"name": "Inversiones / Acciones Transitorias",
"report_type": "Balance Sheet"
}
],
"name": "Inversiones Financieras"
},
{
"children": [
{
"name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
"report_type": "Balance Sheet"
},
{
"name": "Activo Intangible / Marcas y Patentes de Invenci\u00f3n",
"report_type": "Balance Sheet"
},
{
"name": "Activo Intangible / Concesiones y Franquicias",
"report_type": "Balance Sheet"
},
{
"name": "Activo Intangible / Derecho de Llaves",
"report_type": "Balance Sheet"
}
],
"name": "Activo Intangible"
},
{
"children": [
{
"name": "Activo Fijo / Inmuebles",
"report_type": "Balance Sheet"
},
{
"name": "Activo Fijo / Maquinaria",
"report_type": "Balance Sheet"
},
{
"name": "Activo Fijo / Material Rodante Motorizado",
"report_type": "Balance Sheet"
},
{
"name": "Activo Fijo / (-) Depreciaci\u00f3n Acumulada",
"report_type": "Balance Sheet"
},
{
"name": "Activo Fijo / Equipos",
"report_type": "Balance Sheet"
}
],
"name": "Activo Fijo"
}
],
"name": "ACTIVOS"
}
],
"name": "Balance General"
}
],
"name": "Panam\u00e1"
}
}

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{
"name": "Thailand - Chart of Accounts",
"root": {
"children": [
{
"children": [
{
"children": [
{
"name": "Accumulated Depreciation - Equipment"
}
],
"name": "Equipment"
},
{
"name": "Outstanding Cheques"
},
{
"children": [
{
"name": "Accumulated Depreciation - Building"
}
],
"name": "Building"
},
{
"name": "Inventory"
},
{
"name": "Input VAT"
},
{
"name": "Account Receivable"
},
{
"children": [
{
"name": "Petty Cash"
},
{
"name": "Cash at Bank"
}
],
"name": "Cash"
},
{
"name": "Withholding Income Tax"
}
],
"name": "Assets"
},
{
"children": [
{
"name": "Income"
}
],
"name": "Income"
},
{
"children": [
{
"name": "Accrued Expenses"
},
{
"name": "Withholding Tax"
},
{
"name": "Uninvoiced Receipts"
},
{
"name": "Output VAT"
},
{
"name": "Account Payable"
},
{
"name": "Loans"
}
],
"name": "Liabilities"
},
{
"children": [
{
"name": "Retained Earnings"
},
{
"name": "Capital Stock"
},
{
"name": "Dividends"
},
{
"name": "Income Summary"
}
],
"name": "Equity"
},
{
"children": [
{
"name": "Cost of goods sold"
},
{
"name": "Income tax expenses"
},
{
"name": "Office Expenses"
},
{
"name": "Rent"
},
{
"name": "Interest expenses"
},
{
"name": "Salary"
}
],
"name": "Expenses"
}
],
"name": "Simple chart of accounts"
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
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{
"name": "UK Tax and Account Chart Template (by SmartMode)",
"root": {
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Sales Tax Control Account"
},
{
"name": "Purchase Tax Control Account"
},
{
"name": "HMRC - VAT Account"
},
{
"name": "Manual Adjustments \uff96 VAT"
},
{
"name": "P.A.Y.E. & NI"
},
{
"name": "Other Creditors"
},
{
"name": "Sundry Creditors"
},
{
"name": "Creditors Control Account"
},
{
"name": "Net Wages"
},
{
"name": "Pension Fund"
}
],
"name": "Creditors due within one year"
},
{
"children": [
{
"name": "Corporation Tax"
},
{
"name": "Accruals"
}
],
"name": "Accruals and deferred income"
},
{
"children": [
{
"name": "Bad debt provision"
}
],
"name": "Provisions for liabilities and charges"
}
],
"name": "Current Liabilities"
},
{
"children": [
{
"children": [
{
"name": "Company Credit Card"
},
{
"name": "Bank Accounts"
}
],
"name": "Cash at bank and in hand"
},
{
"children": [
{
"name": "Debtors Control Account"
},
{
"name": "Other Debtors"
},
{
"name": "Sundry Debtors"
}
],
"name": "Trade Debtors"
},
{
"children": [
{
"name": "Prepayments"
}
],
"name": "Prepayments and accrued income"
},
{
"name": "Investment current assets"
},
{
"children": [
{
"name": "Finished Goods"
},
{
"name": "Work in Progress"
},
{
"name": "Stock"
}
],
"name": "Stocks & WIP"
}
],
"name": "Current assets"
},
{
"children": [
{
"name": "Other reserves"
},
{
"name": "Revaluation reserve"
},
{
"name": "Share premium account"
},
{
"name": "Called up share capital"
},
{
"name": "Profit and loss account"
}
],
"name": "Capital & Reserves"
},
{
"children": [
{
"children": [
{
"name": "Hire Purchase"
},
{
"name": "Loans"
},
{
"name": "Mortgages"
}
],
"name": "Creditors due after one year"
}
],
"name": "Non Current Liabilities"
},
{
"children": [
{
"name": "Investments"
},
{
"children": [
{
"name": "Fixtures and fittings Depreciation"
},
{
"name": "Fixtures and fittings"
},
{
"name": "Land and buildings"
},
{
"name": "Land and buildings Depreciation"
},
{
"name": "Motor vehicles Depreciation"
},
{
"name": "Motor vehicles"
},
{
"name": "Office equipment (inc computer equipment)"
},
{
"name": "Office equipment (inc computer equipment) Depreciation"
},
{
"name": "Plant and machinery Depreciation"
},
{
"name": "Plant and machinery"
}
],
"name": "Tangible assets"
},
{
"children": [
{
"name": "Software Depreciation"
},
{
"name": "Software"
},
{
"name": "Patents & Trademarks"
},
{
"name": "Patents & Trademarks Depreciation"
}
],
"name": "Intangible assets"
}
],
"name": "Fixed assets"
}
],
"name": "Balance Sheet"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Light, heat and power"
},
{
"name": "Repairs, renewals and maintenance"
},
{
"name": "Rent and rates"
}
],
"name": "Property costs"
},
{
"children": [
{
"name": "Auditing"
},
{
"name": "Accounting"
}
],
"name": "Accountancy and audit"
},
{
"children": [
{
"name": "Consultancy"
},
{
"name": "Legal and professional charges"
}
],
"name": "Legal and professional costs"
},
{
"children": [
{
"name": "Recruitment fees"
},
{
"name": "Software expenses"
},
{
"name": "Travel and subsistence"
},
{
"name": "Other admin expenses"
},
{
"name": "Other computer costs"
},
{
"name": "Internet & hosting"
},
{
"name": "Mobiles"
},
{
"name": "Stationery"
},
{
"name": "Office consumables"
},
{
"name": "Postage and Carriage"
},
{
"name": "Telephone"
},
{
"name": "Books"
},
{
"name": "Network costs"
}
],
"name": "Administration and office expenses"
},
{
"children": [
{
"name": "Car maintenance"
},
{
"name": "Car hire"
},
{
"name": "Car fuel"
}
],
"name": "Vehicle expenses"
},
{
"children": [
{
"name": "Intangible assets depn"
},
{
"name": "Tangible assets depn"
}
],
"name": "Depreciation expense"
},
{
"children": [
{
"name": "Entertaining"
},
{
"name": "Other sundry expenses"
},
{
"name": "Donations"
},
{
"name": "Exchange gains/losses"
},
{
"name": "Bad debts"
},
{
"name": "Bank, credit card and other financial charges"
},
{
"name": "Insurance"
}
],
"name": "Sundry expenses"
},
{
"children": [
{
"name": "Subcontractors payments"
},
{
"name": "Employers NIC"
},
{
"name": "Admin gross salaries"
},
{
"name": "Management gross salaries"
},
{
"name": "Directors remuneration"
},
{
"name": "Directors pension"
}
],
"name": "Salaries & wages"
}
],
"name": "Administrative expenses"
},
{
"children": [
{
"name": "Corporation tax expense"
}
],
"name": "Tax on profit or loss on ordinary activities"
},
{
"children": [
{
"name": "Interest paid"
}
],
"name": "Interest payable and similar charges"
},
{
"children": [
{
"name": "Bank Interest received"
},
{
"name": "Investment Interest received"
}
],
"name": "Interest receivable and similar income:"
},
{
"children": [
{
"name": "Profits/Losses on disposals of assets"
}
],
"name": "Other operating income"
},
{
"children": [
{
"name": "Sales category 1"
},
{
"name": "Sales category 2"
},
{
"name": "Sales category 3"
},
{
"name": "Sales category 4"
}
],
"name": "Turnover"
},
{
"children": [
{
"name": "Distribution vehicles"
},
{
"name": "Distribution salaries and wages"
},
{
"children": [
{
"name": "PR"
},
{
"name": "Marketing, POS"
},
{
"name": "Exhibitions and events"
}
],
"name": "Advertising and promotions"
},
{
"name": "Shipping"
}
],
"name": "Distribution costs"
},
{
"children": [
{
"name": "Cost of sales 4"
},
{
"name": "Cost of sales 3"
},
{
"name": "Cost of sales 2"
},
{
"name": "Cost of sales 1"
}
],
"name": "Cost of sales"
}
],
"name": "Profit and Loss"
}
],
"name": "Company",
"parent_id": null
}
}

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erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
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{
"name": "Basic Chart of Account",
"root": {
"children": [
{
"children": [
{
"name": "Automobile Expense",
"report_type": "Profit and Loss"
},
{
"name": "Payroll Expenses",
"report_type": "Profit and Loss"
},
{
"name": "Interest Expense",
"report_type": "Profit and Loss"
},
{
"name": "Continuing Education",
"report_type": "Profit and Loss"
},
{
"name": "Meals and Entertainment",
"report_type": "Profit and Loss"
},
{
"name": "Custom Hire and Contract Labor",
"report_type": "Profit and Loss"
},
{
"name": "Repairs and Maintenance",
"report_type": "Profit and Loss"
},
{
"name": "Postage and Delivery",
"report_type": "Profit and Loss"
},
{
"name": "Small Tools and Equipment",
"report_type": "Profit and Loss"
},
{
"name": "Chemicals Purchased",
"report_type": "Profit and Loss"
},
{
"name": "Gasoline, Fuel and Oil",
"report_type": "Profit and Loss"
},
{
"name": "Equipment Rental",
"report_type": "Profit and Loss"
},
{
"name": "Taxes - Property",
"report_type": "Profit and Loss"
},
{
"name": "Miscellaneous Expense",
"report_type": "Profit and Loss"
},
{
"name": "Uniforms",
"report_type": "Profit and Loss"
},
{
"name": "Veterinary, Breeding, Medicine",
"report_type": "Profit and Loss"
},
{
"name": "Professional Fees",
"report_type": "Profit and Loss"
},
{
"name": "Janitorial Expense",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "General Liability Insurance",
"report_type": "Profit and Loss"
},
{
"name": "Life and Disability Insurance",
"report_type": "Profit and Loss"
},
{
"name": "Health Insurance",
"report_type": "Profit and Loss"
},
{
"name": "Professional Liability",
"report_type": "Profit and Loss"
},
{
"name": "Worker's Compensation",
"report_type": "Profit and Loss"
}
],
"name": "Insurance Expense",
"report_type": "Profit and Loss"
},
{
"name": "Travel Expense",
"report_type": "Profit and Loss"
},
{
"name": "Advertising and Promotion",
"report_type": "Profit and Loss"
},
{
"name": "Office Supplies",
"report_type": "Profit and Loss"
},
{
"name": "Dues and Subscriptions",
"report_type": "Profit and Loss"
},
{
"name": "Feed Purchased",
"report_type": "Profit and Loss"
},
{
"name": "Bank Service Charges",
"report_type": "Profit and Loss"
},
{
"name": "Marketing Expense",
"report_type": "Profit and Loss"
},
{
"name": "Storage and Warehousing",
"report_type": "Profit and Loss"
},
{
"name": "Computer and Internet Expenses",
"report_type": "Profit and Loss"
},
{
"name": "Fertilizers and Lime",
"report_type": "Profit and Loss"
},
{
"name": "Seeds and Plants Purchased",
"report_type": "Profit and Loss"
},
{
"name": "Conservation Expenses",
"report_type": "Profit and Loss"
},
{
"name": "Freight and Trucking",
"report_type": "Profit and Loss"
},
{
"name": "Depreciation Expense",
"report_type": "Profit and Loss"
},
{
"name": "Printing and Reproduction",
"report_type": "Profit and Loss"
},
{
"name": "Car and Truck Expenses",
"report_type": "Profit and Loss"
},
{
"name": "Charitable Contributions",
"report_type": "Profit and Loss"
},
{
"name": "Rent Expense",
"report_type": "Profit and Loss"
},
{
"name": "Utilities",
"report_type": "Profit and Loss"
},
{
"name": "Telephone Expense",
"report_type": "Profit and Loss"
},
{
"name": "Business Licenses and Permits",
"report_type": "Profit and Loss"
}
],
"name": "Expenses",
"report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
"name": "Client Trust Account",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Receivable",
"name": "Account Receivable",
"report_type": "Balance Sheet"
}
],
"name": "Receivable",
"report_type": "Balance Sheet"
},
{
"account_type": "Cash",
"name": "Cash or Cash Equivalents",
"report_type": "Balance Sheet"
}
],
"name": "Current Assets",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Security Deposits Asset",
"report_type": "Balance Sheet"
}
],
"name": "Other Assets",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Court Costs",
"report_type": "Balance Sheet"
},
{
"name": "Advanced Client Costs",
"report_type": "Balance Sheet"
},
{
"name": "Filing Fees",
"report_type": "Balance Sheet"
},
{
"name": "Expert Witness Fees",
"report_type": "Balance Sheet"
}
],
"name": "Other Current Assets",
"report_type": "Balance Sheet"
},
{
"account_type": "Fixed Asset",
"children": [
{
"account_type": "Fixed Asset",
"name": "Furniture and Equipment",
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},
{
"name": "Accumulated Depreciation",
"report_type": "Balance Sheet"
}
],
"name": "Fixed Assets",
"report_type": "Balance Sheet"
}
],
"name": "Assets",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Equity",
"children": [
{
"account_type": "Equity",
"name": "Capital Stock",
"report_type": "Balance Sheet"
},
{
"account_type": "Equity",
"name": "Retained Earnings",
"report_type": "Balance Sheet"
},
{
"account_type": "Equity",
"name": "Dividends Paid",
"report_type": "Balance Sheet"
},
{
"account_type": "Equity",
"name": "Opening Balance Equity",
"report_type": "Balance Sheet"
}
],
"name": "Equity",
"report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Account Payable",
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}
],
"name": "Payable",
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}
],
"name": "Current Liabilities",
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},
{
"children": [
{
"name": "Sales Tax Payable",
"report_type": "Balance Sheet"
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{
"name": "Customer Deposits Received",
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},
{
"name": "Payroll Liabilities",
"report_type": "Balance Sheet"
},
{
"name": "Use Tax Payable",
"report_type": "Balance Sheet"
}
],
"name": "Other Current Liabilities",
"report_type": "Balance Sheet"
}
],
"name": "Liabilities",
"report_type": "Balance Sheet"
}
],
"name": "Liabilities and Equity",
"report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Settlement Income",
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},
{
"name": "Commodity Credit Loans",
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},
{
"name": "Administrative Fees",
"report_type": "Profit and Loss"
},
{
"name": "Shipping and Delivery Income",
"report_type": "Profit and Loss"
},
{
"name": "Sales",
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},
{
"name": "Commission income",
"report_type": "Profit and Loss"
},
{
"name": "Fuel Tax Credits and Other Inc.",
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},
{
"name": "Livestock Sales",
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},
{
"name": "Custom Hire Income",
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},
{
"name": "Crop Insurance Proceeds",
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},
{
"name": "Legal Fee Income",
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},
{
"name": "Cooperative Distributions",
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},
{
"name": "Job Income",
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},
{
"name": "Crop Sales",
"report_type": "Profit and Loss"
},
{
"name": "Sales Discounts",
"report_type": "Profit and Loss"
},
{
"name": "Rental Income",
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},
{
"name": "Farmers Market Sales",
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},
{
"name": "Sales",
"report_type": "Profit and Loss"
},
{
"name": "Sales Discounts",
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},
{
"name": "Service Income",
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},
{
"name": "Agricultural Program Payments",
"report_type": "Profit and Loss"
}
],
"name": "Income",
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},
{
"children": [
{
"name": "Proceeds from Sale of Assets",
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},
{
"name": "Finance Charge Income",
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},
{
"name": "Interest Income",
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},
{
"name": "Insurance Proceeds Received",
"report_type": "Profit and Loss"
}
],
"name": "Other Income",
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},
{
"account_type": "Cost of Goods Sold",
"children": [
{
"account_type": "Cost of Goods Sold",
"name": "Other Job Related Costs",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Commissions Paid",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Tools and Small Equipment",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Merchant Account Fees",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Job Materials Purchased",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Subcontracted Services",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Equipment Rental for Jobs",
"report_type": "Profit and Loss"
},
{
"account_type": "Cost of Goods Sold",
"name": "Purchases - Resale Items",
"report_type": "Profit and Loss"
},
{
"account_type": "Cost of Goods Sold",
"name": "Commissions Paid",
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{
"account_type": "Cost of Goods Sold",
"name": "Freight and Shipping Costs",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Merchant Account Fees",
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},
{
"account_type": "Cost of Goods Sold",
"name": "Media Purchased for Clients",
"report_type": "Profit and Loss"
},
{
"account_type": "Cost of Goods Sold",
"name": "Purchase Discounts",
"report_type": "Profit and Loss"
},
{
"account_type": "Cost of Goods Sold",
"name": "Subcontractors Expense",
"report_type": "Profit and Loss"
}
],
"name": "Cost of Goods Sold",
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}
],
"name": "Basic",
"parent_id": null
}
}

875
erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json
View File

@ -1,875 +0,0 @@
{
"name": "Plan de Cuentas Uruguay - Template",
"root": {
"children": [
{
"children": [
{
"children": [
{
"children": [
{
"name": "Deuds. Contratos de Cambio Import.",
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},
{
"name": "Proveedores de Plaza",
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},
{
"name": "Acreedores Varios (def)",
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},
{
"name": "Proveedores por Importaciones",
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},
{
"name": "Documentos a Pagar ds/Comerciales",
"report_type": "Balance Sheet"
},
{
"name": "Intereses a vencer ds/Comerciales",
"report_type": "Balance Sheet"
}
],
"name": "DEUDAS COMERCIALES"
},
{
"children": [
{
"name": "Responsabilidad frente a terceros",
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}
],
"name": "PREVISIONES"
},
{
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{
"name": "Controladas/Vinculadas",
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},
{
"name": "Sueldos y Jornales a pagar",
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},
{
"name": "Acreedores fiscales",
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},
{
"name": "Otras deudas",
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},
{
"name": "Saldos Acreedores Cuentas Directores",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Tax",
"name": "Patrimonio del Ejercicio"
},
{
"account_type": "Tax",
"name": "Patrimonio Anticipo a Pagar"
},
{
"account_type": "Tax",
"name": "Patrimonio a Pagar"
}
],
"name": "DGI PATRIMONIO"
},
{
"name": "Cobros Anticipados",
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},
{
"name": "Dividendos a Pagar",
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},
{
"name": "Casa Matriz, Empresas Controlantes,",
"report_type": "Balance Sheet"
},
{
"name": "Acreedores por Cargas Sociales",
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},
{
"children": [
{
"account_type": "Tax",
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},
{
"account_type": "Tax",
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{
"account_type": "Tax",
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}
],
"name": "DGI IRAE"
},
{
"children": [
{
"account_type": "Tax",
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{
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{
"account_type": "Tax",
"name": "Icosa Anticipo a Pagar"
}
],
"name": "DGI ICOSA"
}
],
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},
{
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{
"account_type": "Tax",
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},
{
"account_type": "Tax",
"name": "Iva Retenido"
},
{
"account_type": "Tax",
"name": "Bps"
},
{
"account_type": "Tax",
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},
{
"account_type": "Tax",
"name": "Iva Ventas B\u00e1sica"
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{
"account_type": "Tax",
"name": "Iva Ventas M\u00ednima"
}
],
"name": "DGI IVA x VENTAS"
},
{
"children": [
{
"name": "Ints. a vencer ds/Financieras",
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},
{
"name": "Prestamos Bancarios",
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},
{
"name": "Documentos a pagar MN a pagar ds/Financieras",
"report_type": "Balance Sheet"
},
{
"name": "Obligaciones",
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},
{
"name": "Documentos a pagar ME a pagar ds/Financieras",
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}
],
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}
],
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},
{
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{
"children": [
{
"name": "Deudas Comerciales",
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}
],
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},
{
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{
"name": "Deudas Financieras",
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}
],
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},
{
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{
"name": "Previsiones No Corrientes",
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}
],
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{
"children": [
{
"name": "Deudas Diversas",
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}
],
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}
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}
],
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{
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{
"children": [
{
"children": [
{
"account_type": "Equity",
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"report_type": "Balance Sheet"
},
{
"account_type": "Equity",
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"report_type": "Balance Sheet"
}
],
"name": "AJUSTES PATRIMONIO (H)"
}
],
"name": "AJUSTES AL PATRIMONIO"
},
{
"children": [
{
"name": "APORTES A CAPITALIZAR"
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{
"children": [
{
"account_type": "Equity",
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"report_type": "Balance Sheet"
}
],
"name": "CAPITAL"
}
],
"name": "APORTE DE PROPIETARIOS/SOCIOS"
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{
"children": [
{
"children": [
{
"account_type": "Equity",
"name": "Resultados del ejercicio",
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},
{
"account_type": "Equity",
"name": "Dividendos provisorios",
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}
],
"name": "RESULTADOS ACUMULADOS"
},
{
"children": [
{
"account_type": "Equity",
"name": "Reservas Legales",
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},
{
"account_type": "Equity",
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"report_type": "Balance Sheet"
},
{
"account_type": "Equity",
"name": "P\u00e9rdidas y Ganancias",
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}
],
"name": "RESERVAS"
}
],
"name": "GANANCIAS RETENIDAS"
}
],
"name": "PATRIMONIO"
},
{
"children": [
{
"children": [
{
"children": [
{
"name": "Importaciones en tramite",
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},
{
"name": "Materiales y Suministros",
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},
{
"name": "Materias Primas",
"report_type": "Balance Sheet"
},
{
"name": "Productos en Proceso",
"report_type": "Balance Sheet"
},
{
"name": "Productos Terminados",
"report_type": "Balance Sheet"
},
{
"name": "Mercaderia de Reventa",
"report_type": "Balance Sheet"
},
{
"name": "Prevision p/desvalorizaciones",
"report_type": "Balance Sheet"
}
],
"name": "BIENES DE CAMBIO"
},
{
"children": [
{
"name": "Depositos en Garantia"
},
{
"name": "Pagos adelantados",
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},
{
"name": "Saldos Deudor de ctas de Directores"
},
{
"name": "Anticipos a Proveedores",
"report_type": "Balance Sheet"
},
{
"name": "Casa Matriz, Empresas Controlantes"
},
{
"name": "Controladas / Vinculadas"
}
],
"name": "OTROS CREDITOS"
},
{
"children": [
{
"account_type": "Tax",
"name": "Iva Retenciones"
},
{
"account_type": "Tax",
"name": "Iva Pagos"
},
{
"account_type": "Tax",
"name": "Iva Importaci\u00f3n"
},
{
"account_type": "Tax",
"name": "Iva Compras M\u00ednima"
},
{
"account_type": "Tax",
"name": "Iva Compras B\u00e1sica"
},
{
"account_type": "Tax",
"name": "Iva Anticipo Importaci\u00f3n"
}
],
"name": "DGI IVA x COMPRAS"
},
{
"children": [
{
"name": "Previsi\u00f3n para desvalorizaciones"
},
{
"name": "Intereses percibidos por adelantado"
},
{
"name": "Valores P\u00fablicos"
},
{
"name": "Dep\u00f3sitos Bancarios"
}
],
"name": "INVERSIONES TEMPORARIAS"
},
{
"children": [
{
"name": "Ingresos diferidos",
"report_type": "Balance Sheet"
},
{
"name": "Prevision para Deudores Incobrables"
},
{
"name": "Prevision p/dtos y Bonificaciones"
},
{
"name": "Intereses percibidos por adelantado",
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},
{
"name": "Documentos a Cobrar MN",
"report_type": "Balance Sheet"
},
{
"name": "Deudores por Exportaciones",
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},
{
"name": "Deudores Simples Plaza",
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},
{
"name": "Deudores Varios (def)",
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},
{
"name": "Cheques en Cartera ME",
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},
{
"name": "Cheques en Cartera MN",
"report_type": "Balance Sheet"
},
{
"name": "Documentos a Cobrar ME",
"report_type": "Balance Sheet"
}
],
"name": "CREDITOS POR VENTAS"
},
{
"children": [
{
"name": "Caja Moneda Nacional"
},
{
"name": "Caja Moneda Extranjera"
},
{
"name": "Banco Cuenta Corriente ME"
},
{
"name": "Banco Cuenta Corriente"
},
{
"name": "Movimientos Banco (def)"
}
],
"name": "DISPONIBILIDADES"
},
{
"children": [
{
"account_type": "Tax",
"name": "Patrimonio Anticipo"
},
{
"account_type": "Tax",
"name": "Icosa Anticipo"
},
{
"account_type": "Tax",
"name": "Irae Anticipo"
},
{
"name": "Ingresos diferidos",
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},
{
"name": "Ingresos percibidos por adelantado",
"report_type": "Profit and Loss"
},
{
"name": "Prevision para Deudores Incobrables",
"report_type": "Profit and Loss"
},
{
"account_type": "Tax",
"name": "Diversos"
}
],
"name": "DGI ANTICIPOS"
}
],
"name": "ACTIVO CORRIENTE"
},
{
"children": [
{
"children": [
{
"name": "Amortizaciones Acumuladas",
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},
{
"name": "Patentes, marcas y licencias",
"report_type": "Balance Sheet"
},
{
"name": "Gastos de investigacion",
"report_type": "Balance Sheet"
}
],
"name": "INTANGIBLES"
},
{
"children": [
{
"name": "Veh\u00edculos",
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},
{
"name": "Muebles y \u00datiles",
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},
{
"name": "Maquinas y Herramientas",
"report_type": "Balance Sheet"
},
{
"name": "Inmuebles",
"report_type": "Balance Sheet"
},
{
"name": "Amort.Ac.Vehiculos",
"report_type": "Balance Sheet"
},
{
"name": "Amort.Ac.Maq.y Herram.",
"report_type": "Balance Sheet"
},
{
"name": "Amort.Ac.Inmuebles",
"report_type": "Balance Sheet"
},
{
"name": "Amort.Ac.Mueb.y Utiles",
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}
],
"name": "BIENES DE USO"
},
{
"children": [
{
"name": "Prevision para Desvalorizaciones",
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},
{
"name": "Intereses percibidos por adelantado",
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},
{
"name": "Inmuebles",
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},
{
"name": "Valores orig. y revaluados s/anexo",
"report_type": "Balance Sheet"
},
{
"name": "Menos: Amort. Acum.",
"report_type": "Balance Sheet"
},
{
"name": "Titulos y Acciones",
"report_type": "Balance Sheet"
},
{
"name": "Depositos Bancarios",
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}
],
"name": "INVERSIONES A LARGO PLAZO"
},
{
"children": [
{
"name": "Bienes de cambio no corrientes",
"report_type": "Balance Sheet"
}
],
"name": "BIENES DE CAMBIO NO CORRIENTES"
},
{
"children": [
{
"name": "Cr\u00e9ditos a Largo Plazo",
"report_type": "Balance Sheet"
}
],
"name": "CREDITOS A LARGO PLAZO"
}
],
"name": "ACTIVO NO CORRIENTE"
}
],
"name": "ACTIVO"
},
{
"children": [
{
"name": "Acciones a Emitir"
},
{
"name": "Suscriptores de acciones"
}
],
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},
{
"children": [
{
"name": "Capital suscripto"
},
{
"name": "Capital Autorizado a Suscribir"
}
],
"name": "ORDEN PASIVO"
},
{
"children": [
{
"name": "Ingresos Operativos (def)",
"report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas extraordinarias",
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}
],
"name": "VENTAS EXTRAORDINARIAS"
},
{
"children": [
{
"name": "Diferencias de Cambio ganadas",
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},
{
"name": "Descuentos Obtenidos",
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},
{
"name": "Intereses ganados",
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}
],
"name": "INGRESOS FINANCIEROS"
},
{
"children": [
{
"name": "Ventas Exentas",
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},
{
"name": "Ventas Tasa B\u00e1sica",
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},
{
"name": "Ventas Tasa M\u00ednima",
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},
{
"name": "Ventas por Exportaciones",
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}
],
"name": "VENTAS ORDINARIAS"
}
],
"name": "GANANCIAS"
},
{
"children": [
{
"children": [
{
"name": "Amortizaciones",
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}
],
"name": "AMORTIZACIONES"
},
{
"children": [
{
"name": "Representaci\u00f3n",
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},
{
"name": "Energ\u00eda El\u00e9ctrica y Aguas Corrientes",
"report_type": "Profit and Loss"
},
{
"name": "Servicios Contratados",
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},
{
"name": "Honorarios Profesionales",
"report_type": "Profit and Loss"
},
{
"name": "Mantenimiento Veh\u00edculos",
"report_type": "Profit and Loss"
},
{
"name": "Combustible",
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},
{
"name": "Papeler\u00eda",
"report_type": "Profit and Loss"
},
{
"name": "Cargas Sociales",
"report_type": "Profit and Loss"
},
{
"name": "Fletes",
"report_type": "Profit and Loss"
},
{
"name": "Comunicaciones y Servicios Telef\u00f3nicos",
"report_type": "Profit and Loss"
},
{
"name": "Seguros",
"report_type": "Profit and Loss"
},
{
"name": "Sueldos y Jornales",
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},
{
"name": "Gastos Varios (def)",
"report_type": "Profit and Loss"
},
{
"name": "Publicidad",
"report_type": "Profit and Loss"
},
{
"name": "Alquileres",
"report_type": "Profit and Loss"
}
],
"name": "GASTOS DE ADMINISTRACION Y VENTAS"
},
{
"children": [
{
"name": "Retenciones",
"report_type": "Balance Sheet"
},
{
"name": "Otros",
"report_type": "Balance Sheet"
},
{
"children": [
{
"account_type": "Tax",
"name": "IVA ventas 10%"
},
{
"account_type": "Tax",
"name": "IVA ventas 22%"
}
],
"name": "IVA x VENTAS"
},
{
"name": "Contribuciones",
"report_type": "Balance Sheet"
}
],
"name": "OBLIGACIONES TRIBUTARIAS"
},
{
"children": [
{
"name": "Multas y Recargos Fiscales",
"report_type": "Profit and Loss"
},
{
"name": "Descuentos Concedidos",
"report_type": "Profit and Loss"
},
{
"name": "Diferencias de Cambio perdidas",
"report_type": "Profit and Loss"
},
{
"name": "Intereses y Gastos Bancarios",
"report_type": "Profit and Loss"
}
],
"name": "GASTOS FINANCIEROS"
},
{
"children": [
{
"name": "Costos de lo vendido",
"report_type": "Profit and Loss"
},
{
"name": "Costo de Mercader\u00edas",
"report_type": "Profit and Loss"
},
{
"name": "Costo de Venta de Bienes de Uso",
"report_type": "Profit and Loss"
}
],
"name": "COSTO DE LO VENDIDO"
}
],
"name": "PERDIDAS"
}
],
"name": "Uruguay - Plan de Cuentas"
}
}

1526
erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
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File diff suppressed because it is too large Load Diff

27
erpnext/accounts/doctype/chart_of_accounts/import_charts.py
View File

@ -1,27 +0,0 @@
# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
# License: GNU General Public License v3. See license.txt
from __future__ import unicode_literals
import frappe, os, json
def import_charts():
print "Importing Chart of Accounts"
frappe.db.sql("""delete from `tabChart of Accounts`""")
charts_dir = os.path.join(os.path.dirname(__file__), "charts")
for fname in os.listdir(charts_dir):
if fname.endswith(".json"):
with open(os.path.join(charts_dir, fname), "r") as f:
chart = json.loads(f.read())
country = frappe.db.get_value("Country", {"code": fname.split("_", 1)[0]})
if country:
doc = frappe.get_doc({
"doctype":"Chart of Accounts",
"chart_name": chart.get("name"),
"source_file": fname,
"country": country
}).insert()
#print doc.name.encode("utf-8")
#else:
#print "No chart for: " + chart.get("name").encode("utf-8")
frappe.db.commit()

35
erpnext/setup/doctype/company/company.js
View File

@ -1,6 +1,8 @@
// Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
// License: GNU General Public License v3. See license.txt
frappe.provide("erpnext.company");
cur_frm.cscript.refresh = function(doc, cdt, cdn) {
if(doc.abbr && !doc.__islocal) {
cur_frm.set_df_property("abbr", "read_only", 1);
@ -10,6 +12,31 @@ cur_frm.cscript.refresh = function(doc, cdt, cdn) {
cur_frm.toggle_enable("default_currency", (cur_frm.doc.__onload &&
!cur_frm.doc.__onload.transactions_exist));
}
erpnext.company.set_chart_of_accounts_options(doc);
}
frappe.ui.form.on("Company", "country", function(frm) {
erpnext.company.set_chart_of_accounts_options(frm.doc);
})
erpnext.company.set_chart_of_accounts_options = function(doc) {
var selected_value = doc.chart_of_accounts;
if(doc.country) {
return frappe.call({
method: "erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts.get_charts_for_country",
args: {
"country": doc.country,
},
callback: function(r) {
if(!r.exc) {
set_field_options("chart_of_accounts", [""].concat(r.message).join("\n"));
if(in_list(r.message, selected_value))
cur_frm.set_value("chart_of_accounts", selected_value);
}
}
})
}
}
cur_frm.cscript.change_abbr = function() {
@ -69,14 +96,6 @@ cur_frm.fields_dict.receivables_group.get_query = function(doc) {
}
}
cur_frm.get_field("chart_of_accounts").get_query = function(doc) {
return {
filters: {
"country": doc.country
}
}
}
cur_frm.fields_dict.payables_group.get_query = cur_frm.fields_dict.receivables_group.get_query;

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