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Chart of accounts for some countries, added test cases for each country

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This commit is contained in:
Nabin Hait 2016-12-14 18:40:11 +05:30
parent 9b049ee154
commit a756d64fca
18 changed files with 5286 additions and 5031 deletions
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2
erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py
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@ -105,7 +105,7 @@ def get_charts_for_country(country):
path = os.path.join(os.path.dirname(__file__), folder) path = os.path.join(os.path.dirname(__file__), folder)
for fname in os.listdir(path): for fname in os.listdir(path):
if fname.startswith(country_code) and fname.endswith(".json"): if (fname.startswith(country_code) or fname.startswith(country)) and fname.endswith(".json"):
with open(os.path.join(path, fname), "r") as f: with open(os.path.join(path, fname), "r") as f:
_get_chart_name(f.read()) _get_chart_name(f.read())

153
erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_fr_chart_template_fr.json
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@ -1,153 +0,0 @@
{
"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": {}
},
"root_type": "Asset"
},
"CAPITAUX PROPRES": {
"AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL": {},
"B\u00c9N\u00c9FICES NON R\u00c9PARTIS": {},
"CAPITAL-ACTIONS": {},
"DIVIDENDES": {},
"PRIMES": {},
"SURPLUS D'APPORT": {},
"root_type": "Equity",
"\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": {}
},
"root_type": "Expense"
},
"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": {}
},
"root_type": "Liability"
},
"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": {}
},
"root_type": "Income"
}
}
}

1288
erpnext/accounts/doctype/account/chart_of_accounts/unverified/fr_l10n_fr_pcg_chart_template.json
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101
erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
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@ -39,8 +39,10 @@
"Bank Margin On LC & LG": {}, "Bank Margin On LC & LG": {},
"Banks Blocked Deposits": {}, "Banks Blocked Deposits": {},
"Banks Call Deposit Accounts": {}, "Banks Call Deposit Accounts": {},
"Banks Current Accounts": {}, "Banks Current Accounts": {
"account_type": "Bank" "account_type": "Bank"
},
"account_type": "Bank"
}, },
"Cash in Hand": { "Cash in Hand": {
"Cash in Safe": { "Cash in Safe": {
@ -58,7 +60,8 @@
"Petty Cash - Others": { "Petty Cash - Others": {
"account_type": "Cash" "account_type": "Cash"
} }
} },
"account_type": "Cash"
}, },
"Cash in Transit": { "Cash in Transit": {
"Credit Cards": { "Credit Cards": {
@ -79,12 +82,17 @@
}, },
"Inventory": { "Inventory": {
"Consigned Stock": { "Consigned Stock": {
"Handling Difference in Inventory": {}, "Handling Difference in Inventory": {
"account_type": "Stock Adjustment"
},
"Items Delivered to Customs on temprary Base": {} "Items Delivered to Customs on temprary Base": {}
}, },
"Stock in Hand": { "Stock in Hand": {
"account_type": "Stock", "All Warehouses": {
"is_group": 1 "account_type": "Stock",
"is_group": 1
},
"account_type": "Stock"
} }
}, },
"Perliminary and Preoperating Expenses": { "Perliminary and Preoperating Expenses": {
@ -124,17 +132,33 @@
"Long Term Assets": { "Long Term Assets": {
"Fixed Assets": { "Fixed Assets": {
"Accumulated Depreciation": { "Accumulated Depreciation": {
"Acc. Depreciation of Motor Vehicles": {}, "Acc. Depreciation of Motor Vehicles": {
"Acc. Deprn.Computer Hardware & Software": {}, "account_type": "Accumulated Depreciation"
"Acc.Deprn.of Furniture & Office Equipment": {}, },
"Amortisation on Leasehold Improvement": {} "Acc. Deprn.Computer Hardware & Software": {
"account_type": "Accumulated Depreciation"
},
"Acc.Deprn.of Furniture & Office Equipment": {
"account_type": "Accumulated Depreciation"
},
"Amortisation on Leasehold Improvement": {
"account_type": "Accumulated Depreciation"
},
"account_type": "Accumulated Depreciation"
}, },
"Fixed Assets (Cost Price)": { "Fixed Assets (Cost Price)": {
"Computer Hardware & Software": {}, "Computer Hardware & Software": {
"Furniture and Equipment": {}, "account_type": "Fixed Asset"
},
"Furniture and Equipment": {
"account_type": "Fixed Asset"
},
"Leasehold Improvement": {}, "Leasehold Improvement": {},
"Motor Vehicules": {}, "Motor Vehicules": {
"Work In Progrees": {} "account_type": "Fixed Asset"
},
"Work In Progrees": {},
"account_type": "Fixed Asset"
} }
}, },
"Intangible Assets": { "Intangible Assets": {
@ -163,8 +187,10 @@
"Cost of Sale": { "Cost of Sale": {
"Cost Of Goods Sold": { "Cost Of Goods Sold": {
"Cost Of Goods Sold I/C Sales": {}, "Cost Of Goods Sold I/C Sales": {},
"Cost of Goods Sold in Trading": {}, "Cost of Goods Sold in Trading": {
"account_type": "Cost of Goods Sold" "account_type": "Cost of Goods Sold"
},
"account_type": "Cost of Goods Sold"
}, },
"Expenses Included In Valuation": { "Expenses Included In Valuation": {
"account_type": "Expenses Included In Valuation" "account_type": "Expenses Included In Valuation"
@ -173,9 +199,15 @@
"Depreciation": { "Depreciation": {
"Depreciation & Amortization": { "Depreciation & Amortization": {
"Amortization on Leasehold Improvement": {}, "Amortization on Leasehold Improvement": {},
"Depreciation Of Computer Hard & Soft": {}, "Depreciation Of Computer Hard & Soft": {
"Depreciation Of Furniture & Office Equipment\n\t\t\t": {}, "account_type": "Depreciation"
"Depreciation Of Motor Vehicles": {} },
"Depreciation Of Furniture & Office Equipment\n\t\t\t": {
"account_type": "Depreciation"
},
"Depreciation Of Motor Vehicles": {
"account_type": "Depreciation"
}
} }
}, },
"Direct Expenses": { "Direct Expenses": {
@ -205,8 +237,11 @@
"Royalty to Parent Co.": {} "Royalty to Parent Co.": {}
}, },
"Tax / Zakat Expenses": { "Tax / Zakat Expenses": {
"Income Tax": {}, "Income Tax": {
"Zakat": {} "account_type": "Tax"
},
"Zakat": {},
"account_type": "Tax"
} }
} }
}, },
@ -294,7 +329,7 @@
"Current Liabilities": { "Current Liabilities": {
"Accounts Payable": { "Accounts Payable": {
"Payables": { "Payables": {
"Advance Payable to Suppliers": { "Advance Paybale to Suppliers": {
"account_type": "Payable" "account_type": "Payable"
}, },
"Consigned Payable": { "Consigned Payable": {
@ -318,15 +353,6 @@
"account_type": "Payable" "account_type": "Payable"
} }
}, },
"Stock Liabilities": {
"Stock Received But Not Billed": {
"account_type": "Stock Received But Not Billed"
}
},
"Duties and Taxes": {
"account_type": "Tax",
"is_group": 1
},
"Accruals & Provisions": { "Accruals & Provisions": {
"Accruals": { "Accruals": {
"Accrued Personnel Cost": { "Accrued Personnel Cost": {
@ -363,12 +389,21 @@
}, },
"Short Term Loan": {} "Short Term Loan": {}
}, },
"Duties and Taxes": {
"account_type": "Tax",
"is_group": 1
},
"Reservations & Credit Notes": { "Reservations & Credit Notes": {
"Credit Notes": { "Credit Notes": {
"Credit Notes to Customers": {}, "Credit Notes to Customers": {},
"Reservations": {} "Reservations": {}
} }
}, },
"Stock Liabilities": {
"Stock Received But Not Billed": {
"account_type": "Stock Received But Not Billed"
}
},
"Unearned Income": {} "Unearned Income": {}
}, },
"Long Term Liabilities": { "Long Term Liabilities": {
@ -410,7 +445,7 @@
"Sales from Other Region": {} "Sales from Other Region": {}
}, },
"Sales of same region": { "Sales of same region": {
"Management Consultancy Fees": {}, "Management Consultancy Fees 1": {},
"Sales Account": {}, "Sales Account": {},
"Sales of I/C": {} "Sales of I/C": {}
} }
@ -430,7 +465,7 @@
"Dividends Paid": {}, "Dividends Paid": {},
"Previous Years Results": {} "Previous Years Results": {}
}, },
"account_type": "Equity", "account_type": "Equity",
"root_type": "Equity" "root_type": "Equity"
} }
} }

414
erpnext/accounts/doctype/account/chart_of_accounts/verified/at_austria_chart_Einheitskontenrahmen.json
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@ -1,414 +0,0 @@
{
"country_code": "at",
"name": "Austria - Chart of Accounts - Einheitskontenrahmen",
"tree": {
"Klasse 0 Aktiva: Anlageverm\u00f6gen": {
"0100 Konzessionen ": {"account_type": "Fixed Asset"},
"0110 Patentrechte und Lizenzen ": {"account_type": "Fixed Asset"},
"0120 Datenverarbeitungsprogramme ": {"account_type": "Fixed Asset"},
"0130 Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte ": {"account_type": "Fixed Asset"},
"0140 Pacht- und Mietrechte ": {"account_type": "Fixed Asset"},
"0150 Bezugs- und ähnliche Rechte ": {"account_type": "Fixed Asset"},
"0160 Geschäfts-/Firmenwert ": {"account_type": "Fixed Asset"},
"0170 Umgründungsmehrwert ": {"account_type": "Fixed Asset"},
"0180 Geleistete Anzahlungen auf immaterielle Vermögensgegenstände": {"account_type": "Fixed Asset"},
"0190 Kumulierte Abschreibungen zu immateriellen Vermögensgegenständen ": {"account_type": "Fixed Asset"},
"0200 Unbebaute Grundstücke, soweit nicht landwirtschaftlich genutzt ": {"account_type": "Fixed Asset"},
"0210 Bebaute Grundstücke (Grundwert) ": {"account_type": "Fixed Asset"},
"0220 Landwirtschaftlich genutzte Grundstücke ": {"account_type": "Fixed Asset"},
"0230 Grundstücksgleiche Rechte ": {"account_type": "Fixed Asset"},
"0300 Betriebs- und Geschäftsgebäude auf eigenem Grund ": {"account_type": "Fixed Asset"},
"0310 Wohn- und Sozialgebäude auf eigenem Grund ": {"account_type": "Fixed Asset"},
"0320 Betriebs- und Geschäftsgebäude auf fremdem Grund ": {"account_type": "Fixed Asset"},
"0330 Wohn- und Sozialgebäude auf fremdem Grund ": {"account_type": "Fixed Asset"},
"0340 Grundstückseinrichtungen auf eigenem Grund ": {"account_type": "Fixed Asset"},
"0350 Grundstückseinrichtungen auf fremdem Grund ": {"account_type": "Fixed Asset"},
"0360 Bauliche Investitionen in fremden (gepachteten) Betriebs- und Geschäftsgebäuden": {"account_type": "Fixed Asset"},
"0370 Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgebäuden": {"account_type": "Fixed Asset"},
"0390 Kumulierte Abschreibungen zu Grundstücken ": {"account_type": "Fixed Asset"},
"0400 Maschinen und Geräte ": {"account_type": "Fixed Asset"},
"0500 Maschinenwerkzeuge ": {"account_type": "Fixed Asset"},
"0510 Allgemeine Werkzeuge und Handwerkzeuge ": {"account_type": "Fixed Asset"},
"0520 Prototypen, Formen, Modelle ": {"account_type": "Fixed Asset"},
"0530 Andere Erzeugungshilfsmittel (auch Softwarewerkzeuge)": {"account_type": "Fixed Asset"},
"0540 Hebezeuge und Montageanlagen ": {"account_type": "Fixed Asset"},
"0550 Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozess ": {"account_type": "Fixed Asset"},
"0560 Festwerte technische Anlagen und Maschinen ": {"account_type": "Fixed Asset"},
"0590 Kumulierte Abschreibungen zu technischen Anlagen und Maschinen ": {"account_type": "Fixed Asset"},
"0600 Betriebs- und Geschäftsausstattung, soweit nicht gesondert angeführt ": {"account_type": "Fixed Asset"},
"0610 Andere Anlagen, soweit nicht gesondert angeführt ": {"account_type": "Fixed Asset"},
"0620 Büromaschinen, EDV-Anlagen ": {"account_type": "Fixed Asset"},
"0630 PKW und Kombis ": {"account_type": "Fixed Asset"},
"0640 LKW ": {"account_type": "Fixed Asset"},
"0650 Andere Beförderungsmittel ": {"account_type": "Fixed Asset"},
"0660 Gebinde ": {"account_type": "Fixed Asset"},
"0670 Geringwertige Vermögensgegenstände, soweit nicht im Erzeugungssprozess verwendet": {"account_type": "Fixed Asset"},
"0680 Festwerte außer technische Anlagen und Maschinen ": {"account_type": "Fixed Asset"},
"0690 Kumulierte Abschreibungen zu anderen Anlagen, Betriebs- und Geschäftsausstattung": {"account_type": "Fixed Asset"},
"0700 Geleistete Anzahlungen auf Sachanlagen ": {"account_type": "Fixed Asset"},
"0710 Anlagen in Bau ": {"account_type": "Fixed Asset"},
"0790 Kumulierte Abschreibungen zu geleisteten Anzahlungen auf Sachanlagen ": {"account_type": "Fixed Asset"},
"0800 Anteile an verbundenen Unternehmen ": {"account_type": "Fixed Asset"},
"0810 Beteiligungen an Gemeinschaftsunternehmen ": {"account_type": "Fixed Asset"},
"0820 Beteiligungen an angeschlossenen (assoziierten) Unternehmen ": {"account_type": "Fixed Asset"},
"0830 Eigene Anteile, Anteile an herrschenden oder mit Mehrheit beteiligten ": {"account_type": "Fixed Asset"},
"0840 Sonstige Beteiligungen ": {"account_type": "Fixed Asset"},
"0850 Ausleihungen an verbundene Unternehmen ": {"account_type": "Fixed Asset"},
"0860 Ausleihungen an Unternehmen mit Beteiligungsverhältnis": {"account_type": "Fixed Asset"},
"0870 Ausleihungen an Gesellschafter ": {"account_type": "Fixed Asset"},
"0880 Sonstige Ausleihungen ": {"account_type": "Fixed Asset"},
"0890 Anteile an Kapitalgesellschaften ohne Beteiligungscharakter ": {"account_type": "Fixed Asset"},
"0900 Anteile an Personengesellschaften ohne Beteiligungscharakter ": {"account_type": "Fixed Asset"},
"0910 Genossenschaftsanteile ohne Beteiligungscharakter ": {"account_type": "Fixed Asset"},
"0920 Anteile an Investmentfonds ": {"account_type": "Fixed Asset"},
"0930 Festverzinsliche Wertpapiere des Anlagevermögens ": {"account_type": "Fixed Asset"},
"0980 Geleistete Anzahlungen auf Finanzanlagen ": {"account_type": "Fixed Asset"},
"0990 Kumulierte Abschreibungen zu Finanzanlagen ": {"account_type": "Fixed Asset"},
"root_type": "Asset"
},
"Klasse 1 Aktiva: Vorr\u00e4te": {
"1000 Bezugsverrechnung": {"account_type": "Stock"},
"1100 Rohstoffe": {"account_type": "Stock"},
"1200 Bezogene Teile": {"account_type": "Stock"},
"1300 Hilfsstoffe": {"account_type": "Stock"},
"1350 Betriebsstoffe": {"account_type": "Stock"},
"1360 Vorrat Energietraeger": {"account_type": "Stock"},
"1400 Unfertige Erzeugnisse": {"account_type": "Stock"},
"1500 Fertige Erzeugnisse": {"account_type": "Stock"},
"1600 Handelswarenvorrat": {"account_type": "Stock Received But Not Billed"},
"1700 Noch nicht abrechenbare Leistungen": {"account_type": "Stock"},
"1900 Wertberichtigungen": {"account_type": "Stock"},
"1800 Geleistete Anzahlungen": {"account_type": "Stock"},
"root_type": "Asset"
},
"Klasse 3 Passiva: Verbindlichkeiten": {
"3020 Steuerr\u00fcckstellungen": {"account_type": "Tax"},
"3040 Sonstige R\u00fcckstellungen": {"account_type": "Payable"},
"3110 Verbindlichkeiten gegen\u00fcber Bank": {"account_type": "Payable"},
"3150 Verbindlichkeiten Darlehen": {"account_type": "Payable"},
"3185 Verbindlichkeiten Kreditkarte": {"account_type": "Payable"},
"3380 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel": {
"account_type": "Payable"
},
"3400 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht": {},
"3460 Verbindlichkeiten gegenueber Gesellschaftern": {"account_type": "Payable"},
"3470 Einlagen stiller Gesellschafter": {"account_type": "Payable"},
"3590 Verbindlichkeiten Kommunalabgaben": {"account_type": "Tax"},
"3600 Verbindlichkeiten Sozialversicherung": {"account_type": "Payable"},
"3000 Allgemeine Verbindlichkeiten (Schuld)": {"account_type": "Payable"},
"3700 Sonstige Verbindlichkeiten": {"account_type": "Payable"},
"3900 Passive Rechnungsabgrenzungsposten": {"account_type": "Payable"},
"3100 Anleihen (einschlie\u00dflich konvertibler)": {"account_type": "Payable"},
"3200 Erhaltene Anzahlungen auf Bestellungen": {"account_type": "Payable"},
"3040 R\u00fcckstellungen f\u00fcr Abfertigung": {"account_type": "Payable"},
"3010 R\u00fcckstellungen f\u00fcr Pensionen": {"account_type": "Payable"},
"3530 USt. \u00a719 (reverse charge)": {
"account_type": "Tax"
},
"3500 Verbindlichkeiten aus Umsatzsteuer": {"account_type": "Tax"},
"3580 Umsatzsteuer Zahllast": {
"account_type": "Tax"
},
"3510 Umsatzsteuer aus i.g. Erwerb 10%": {
"account_type": "Tax"
},
"3520 Umsatzsteuer aus i.g. Erwerb 20%": {
"account_type": "Tax"
},
"3560 Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen": {},
"3360 Verbindlichkeiten aus Lieferungen u. Leistungen EU": {
"account_type": "Payable"
},
"3000 Verbindlichkeiten aus Lieferungen u. Leistungen Inland": {
"account_type": "Payable"
},
"3370 Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland": {
"account_type": "Payable"
},
"3400 Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {},
"3570 Verrechnung Finanzamt": {
"account_type": "Tax"
},
"root_type": "Liability"
},
"Klasse 2 Aktiva: Umlaufverm\u00f6gen, Rechnungsabgrenzungen": {
"2030 Forderungen aus Lieferungen und Leistungen Inland (0% USt, umsatzsteuerfrei)": {
"account_type": "Receivable"
},
"2010 Forderungen aus Lieferungen und Leistungen Inland (10% USt, umsatzsteuerfrei)": {
"account_type": "Receivable"
},
"2000 Forderungen aus Lieferungen und Leistungen Inland (20% USt, umsatzsteuerfrei)": {
"account_type": "Receivable"
},
"2040 Forderungen aus Lieferungen und Leistungen Inland (sonstiger USt-Satz)": {
"account_type": "Receivable"
},
"2100 Forderungen aus Lieferungen und Leistungen EU": {
"account_type": "Receivable"
},
"2150 Forderungen aus Lieferungen und Leistungen Ausland (Nicht-EU)": {
"account_type": "Receivable"
},
"2200 Forderungen gegen\u00fcber verbundenen Unternehmen": {
"account_type": "Receivable"
},
"2250 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
"account_type": "Receivable"
},
"2300 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde": {
"account_type": "Receivable"
},
"2630 Sonstige Wertpapiere": {
"account_type": "Stock"
},
"2750 Kassenbest\u00e4nde in Fremdw\u00e4hrung": {
"account_type": "Cash"
},
"2900 Aktive Rechnungsabrenzungsposten": {
"account_type": "Receivable"
},
"2600 Anteile an verbundenen Unternehmen": {
"account_type": "Equity"
},
"2680 Besitzwechsel ohne Forderungen": {
"account_type": "Receivable"
},
"2950 Aktiviertes Disagio": {
"account_type": "Receivable"
},
"2610 Eigene Anteile und Wertpapiere an mit Mehrheit beteiligten Unternehmen": {
"account_type": "Receivable"
},
"2570 Einfuhrumsatzsteuer (bezahlt)": {"account_type": "Tax"},
"2460 Eingeforderte aber noch nicht eingezahlte Einlagen": {
"account_type": "Receivable"
},
"2180 Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
"account_type": "Receivable"
},
"2130 Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
"account_type": "Receivable"
},
"2080 Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
"account_type": "Receivable"
},
"2270 Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
"account_type": "Receivable"
},
"2230 Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
"account_type": "Receivable"
},
"2470 Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
"account_type": "Receivable"
},
"2700 Kassenbestand": {
"account_type": "Cash"
},
"2190 Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. sonstiges Ausland": {
"account_type": "Receivable"
},
"2130 Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
"account_type": "Receivable"
},
"2100 Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
"account_type": "Receivable"
},
"2280 Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
"account_type": "Receivable"
},
"2240 Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
"account_type": "Receivable"
},
"2480 Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
"account_type": "Receivable"
},
"2740 Postwertzeichen": {
"account_type": "Cash"
},
"2780 Schecks in Euro": {
"account_type": "Cash"
},
"2800 Guthaben bei Kreditinstitut": {
"account_type": "Bank"
},
"2810 Guthaben bei Paypal": {
"account_type": "Bank"
},
"2930 Mietvorauszahlungen": {
"account_type": "Receivable"
},
"2980 Abgrenzung latenter Steuern": {
"account_type": "Receivable"
},
"2500 Vorsteuer": {
"account_type": "Receivable"
},
"2510 Vorsteuer aus innergemeinschaftlichem Erwerb 10%": {
"account_type": "Tax"
},
"2520 Vorsteuer aus innergemeinschaftlichem Erwerb 20%": {
"account_type": "Tax"
},
"2530 Vorsteuer \u00a719/Art 19 ( reverse charge ) ": {
"account_type": "Tax"
},
"2690 Wertberichtigungen zu Wertpapieren und Anteilen": {
"account_type": "Receivable"
},
"root_type": "Asset"
},
"Klasse 4: Betriebliche Erträge": {
"4000 Erlöse 20 %": {"account_type": "Income Account"},
"4020 Erl\u00f6se 0 % steuerbefreit": {"account_type": "Income Account"},
"4010 Erl\u00f6se 10 %": {"account_type": "Income Account"},
"4030 Erl\u00f6se 13 %": {"account_type": "Income Account"},
"4040 Erl\u00f6se 0 % innergemeinschaftliche Lieferungen": {"account_type": "Income Account"},
"4400 Erl\u00f6sreduktion 0 % steuerbefreit": {"account_type": "Expense Account"},
"4410 Erl\u00f6sreduktion 10 %": {"account_type": "Expense Account"},
"4420 Erl\u00f6sreduktion 20 %": {"account_type": "Expense Account"},
"4430 Erl\u00f6sreduktion 13 %": {"account_type": "Expense Account"},
"4440 Erl\u00f6sreduktion 0 % innergemeinschaftliche Lieferungen": {"account_type": "Expense Account"},
"4500 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen": {"account_type": "Income Account"},
"4580 Aktivierte Eigenleistungen": {"account_type": "Income Account"},
"4600 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {"account_type": "Income Account"},
"4630 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {"account_type": "Income Account"},
"4660 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen": {"account_type": "Income Account"},
"4700 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {"account_type": "Income Account"},
"4800 \u00dcbrige betriebliche Ertr\u00e4ge": {"account_type": "Income Account"},
"root_type": "Income"
},
"Klasse 5: Aufwand f\u00fcr Material und Leistungen": {
"5000 Einkauf Partnerleistungen": {"account_type": "Cost of Goods Sold"},
"5100 Verbrauch an Rohstoffen": {"account_type": "Cost of Goods Sold"},
"5200 Verbrauch von bezogenen Fertig- und Einzelteilen": {"account_type": "Cost of Goods Sold"},
"5300 Verbrauch von Hilfsstoffen": {"account_type": "Cost of Goods Sold"},
"5340 Verbrauch Verpackungsmaterial": {"account_type": "Cost of Goods Sold"},
"5470 Verbrauch von Kleinmaterial": {"account_type": "Cost of Goods Sold"},
"5450 Verbrauch von Reinigungsmaterial": {"account_type": "Cost of Goods Sold"},
"5400 Verbrauch von Betriebsstoffen": {"account_type": "Cost of Goods Sold"},
"5500 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel": {"account_type": "Cost of Goods Sold"},
"5600 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser": {"account_type": "Cost of Goods Sold"},
"5700 Bearbeitung durch Dritte": {"account_type": "Cost of Goods Sold"},
"5900 Aufwandsstellenrechnung Material": {"account_type": "Cost of Goods Sold"},
"5820 Skontoertr\u00e4ge (20% USt.)": {"account_type": "Income Account"},
"5810 Skontoertr\u00e4ge (10% USt.)": {"account_type": "Income Account"},
"5010 Handelswareneinkauf 10 %": {"account_type": "Cost of Goods Sold"},
"5020 Handelswareneinkauf 20 %": {"account_type": "Cost of Goods Sold"},
"5040 Handelswareneinkauf innergemeinschaftlicher Erwerb 10 % VSt/10 % USt": {"account_type": "Cost of Goods Sold"},
"5050 Handelswareneinkauf innergemeinschaftlicher Erwerb 20 % VSt/20 % USt": {"account_type": "Cost of Goods Sold"},
"5070 Handelswareneinkauf innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 10 % USt": {"account_type": "Cost of Goods Sold"},
"5080 Handelswareneinkauf innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 20 % USt": {"account_type": "Cost of Goods Sold"},
"root_type": "Expense"
},
"Klasse 6: Personalaufwand": {
"6000 L\u00f6hne": {"account_type": "Payable"},
"6200 Geh\u00e4lter": {"account_type": "Payable"},
"6400 Aufwendungen f\u00fcr Abfertigungen": {"account_type": "Payable"},
"6450 Aufwendungen f\u00fcr Altersversorgung": {"account_type": "Payable"},
"6500 Gesetzlicher Sozialaufwand Arbeiter": {"account_type": "Payable"},
"6560 Gesetzlicher Sozialaufwand Angestellte": {"account_type": "Payable"},
"6600 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {"account_type": "Payable"},
"6660 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {"account_type": "Payable"},
"6700 Sonstige Sozialaufwendungen": {"account_type": "Payable"},
"6900 Aufwandsstellenrechnung Personal": {"account_type": "Payable"},
"root_type": "Expense"
},
"Klasse 7: Abschreibungen und sonstige betriebliche Aufwendungen": {
"7010 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {"account_type": "Depreciation"},
"7100 Sonstige Steuern und Geb\u00fchren": {"account_type": "Tax"},
"7200 Instandhaltung u. Reinigung durch Dritte, Entsorgung, Energie": {"account_type": "Expense Account"},
"7300 Transporte durch Dritte": {"account_type": "Expense Account"},
"7310 Fahrrad - Aufwand": {"account_type": "Expense Account"},
"7320 Kfz - Aufwand": {"account_type": "Expense Account"},
"7330 LKW - Aufwand": {"account_type": "Expense Account"},
"7340 Lastenrad - Aufwand": {"account_type": "Expense Account"},
"7350 Reise- und Fahraufwand": {"account_type": "Expense Account"},
"7360 Tag- und N\u00e4chtigungsgelder": {"account_type": "Expense Account"},
"7380 Nachrichtenaufwand": {"account_type": "Expense Account"},
"7400 Miet- und Pachtaufwand": {"account_type": "Expense Account"},
"7440 Leasingaufwand": {"account_type": "Expense Account"},
"7480 Lizenzaufwand": {"account_type": "Expense Account"},
"7500 Aufwand f\u00fcr beigestelltes Personal": {"account_type": "Expense Account"},
"7540 Provisionen an Dritte": {"account_type": "Expense Account"},
"7580 Aufsichtsratsverg\u00fctungen": {"account_type": "Expense Account"},
"7610 Druckerzeugnisse und Vervielf\u00e4ltigungen": {"account_type": "Expense Account"},
"7650 Werbung und Repr\u00e4sentationen": {"account_type": "Expense Account"},
"7700 Versicherungen": {"account_type": "Expense Account"},
"7750 Beratungs- und Pr\u00fcfungsaufwand": {"account_type": "Expense Account"},
"7800 Forderungsverluste und Schadensf\u00e4lle": {"account_type": "Expense Account"},
"7840 Verschiedene betriebliche Aufwendungen": {"account_type": "Expense Account"},
"7910 Aufwandsstellenrechung der Hersteller": {"account_type": "Expense Account"},
"7060 Sofortabschreibungen geringwertig": {"account_type": "Expense Account"},
"7070 Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen": {"account_type": "Depreciation"},
"7900 Aufwandsstellenrechnung": {"account_type": "Expense Account"},
"7770 Aus- und Fortbildung": {"account_type": "Expense Account"},
"7820 Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen": {"account_type": "Expense Account"},
"7600 B\u00fcromaterial und Drucksorten": {"account_type": "Expense Account"},
"7630 Fachliteratur und Zeitungen ": {"account_type": "Expense Account"},
"7960 Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen": {"account_type": "Expense Account"},
"7780 Mitgliedsbeitr\u00e4ge": {"account_type": "Expense Account"},
"7880 Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen": {"account_type": "Expense Account"},
"7990 Sonstige betrieblichen Aufwendungen": {"account_type": "Expense Account"},
"7680 Spenden und Trinkgelder": {"account_type": "Expense Account"},
"7790 Spesen des Geldverkehrs": {"account_type": "Expense Account"},
"7830 Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen": {"account_type": "Expense Account"},
"7970 Vertriebskosten": {"account_type": "Expense Account"},
"7980 Verwaltungskosten": {"account_type": "Expense Account"},
"root_type": "Expense"
},
"Klasse 8: Finanz- und ausserordentliche Ertr\u00e4ge und Aufwendungen": {
"8000 Ertr\u00e4ge aus Beteiligungen": {"account_type": "Income Account"},
"8050 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {"account_type": "Income Account"},
"8100 Zinsen aus Bankguthaben": {"account_type": "Income Account"},
"8110 Zinsen aus gewaehrten Darlehen": {"account_type": "Income Account"},
"8130 Verzugszinsenertraege": {"account_type": "Income Account"},
"8220 Aufwendungen aus Beteiligungen": {"account_type": "Expense Account"},
"8260 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens": {},
"8280 Zinsen und \u00e4hnliche Aufwendungem": {"account_type": "Expense Account"},
"8400 Au\u00dferordentliche Ertr\u00e4ge": {"account_type": "Income Account"},
"8450 Au\u00dferordentliche Aufwendungen": {"account_type": "Expense Account"},
"8500 Steuern vom Einkommen und vom Ertrag": {
"account_type": "Tax"
},
"8600 Aufl\u00f6sung unversteuerten R\u00fccklagen": {"account_type": "Income Account"},
"8700 Aufl\u00f6sung von Kapitalr\u00fccklagen": {"account_type": "Income Account"},
"8750 Aufl\u00f6sung von Gewinnr\u00fccklagen": {"account_type": "Income Account"},
"8800 Zuweisung zu unversteuerten R\u00fccklagen": {"account_type": "Expense Account"},
"8900 Zuweisung zu Gewinnr\u00fccklagen": {"account_type": "Expense Account"},
"8100 Buchwert abgegangener Beteiligungen": {"account_type": "Expense Account"},
"8130 Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens": {"account_type": "Expense Account"},
"8120 Buchwert abgegangener sonstiger Finanzanlagen": {"account_type": "Expense Account"},
"8990 Gewinnabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen": {"account_type": "Expense Account"},
"8350 nicht ausgenutzte Lieferantenskonti": {"account_type": "Expense Account"},
"root_type": "Income"
},
"Klasse 9 Passiva: Eigenkapital, R\u00fccklagen, stille Einlagen, Abschlusskonten": {
"9000 Gezeichnetes bzw. gewidmetes Kapital": {
"account_type": "Equity"
},
"9200 Kapitalr\u00fccklagen": {
"account_type": "Equity"
},
"9300 Gewinnr\u00fccklagen": {
"account_type": "Equity"
},
"9400 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen": {
"account_type": "Equity"
},
"9600 Private Entnahmen": {"account_type": "Equity"},
"9610 Privatsteuern": {"account_type": "Equity"},
"9700 Einlagen stiller Gesellschafter ": {"account_type": "Equity"},
"9900 Evidenzkonto": {"account_type": "Equity"},
"9800 Er\u00f6ffnungsbilanzkonto (EBK)": {"account_type": "Equity"},
"9880 Jahresergebnis laut Gewinn- und Verlustrechnung (G+V)": {"account_type": "Equity"},
"9850 Schlussbilanzkonto (SBK)": {"account_type": "Round Off"},
"9190 nicht eingeforderte ausstehende Einlagen und berechtigte Entnahmen von Gesellschaftern": {
"account_type": "Equity"
},
"root_type": "Equity"
}
}
}

608
erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json → erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json
View File

@ -3,7 +3,7 @@
"name": "Brasileira - Planilha de Contas", "name": "Brasileira - Planilha de Contas",
"tree": { "tree": {
"ATIVO": { "ATIVO": {
"CIRCULANTE": { "CIRCULANTE 1": {
"CONTAS RETIFICADORAS": { "CONTAS RETIFICADORAS": {
"(-) Duplicatas Descontadas": {}, "(-) Duplicatas Descontadas": {},
"(-) Outras Contas Retificadoras": {}, "(-) Outras Contas Retificadoras": {},
@ -23,32 +23,30 @@
"ICMS e Contribui\u00e7\u00f5es a Recuperar": {}, "ICMS e Contribui\u00e7\u00f5es a Recuperar": {},
"IPI a Recuperar": {}, "IPI a Recuperar": {},
"Imposto de Renda a Recuperar": {}, "Imposto de Renda a Recuperar": {},
"Outras": {}, "Outras 9": {},
"Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {}, "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {},
"PIS e COFINS a Recuperar": {}, "PIS e COFINS a Recuperar": {},
"Tributos Municipais a Recuperar": {} "Tributos Municipais a Recuperar": {}
}, },
"DESPESAS DO EXERC\u00cdCIO SEGUINTE": { "DESPESAS DO EXERC\u00cdCIO SEGUINTE": {
"Despesas do Exerc\u00edcio Seguinte": {}, "Despesas do Exerc\u00edcio Seguinte 1": {},
"Outras Contas": {} "Outras Contas 4": {}
}, },
"DISPONIBILIDADES": { "DISPONIBILIDADES": {
"Bancos": { "Bancos": {
"account_type": "Cash" "account_type": "Bank"
}, },
"Caixa": { "Caixa": {
"account_type": "Bank" "account_type": "Bank"
}, },
"Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {}, "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {
"Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {}, "account_type": "Bank"
"Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es": {}, },
"Outras": {}, "account_type": "Bank"
"Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": {}, },
"Valores Mobili\u00e1rios - Mercado de Capitais Externo": {}, "Dinheiro": {
"Valores Mobili\u00e1rios - Mercado de Capitais Interno": {}, "account_type": "Cash",
"Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": {}, "is_group": 1
"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": { "ESTOQUES": {
"Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {}, "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {},
@ -57,19 +55,20 @@
"Insumos (materiais diretos)": {}, "Insumos (materiais diretos)": {},
"Insumos Agropecu\u00e1rios": {}, "Insumos Agropecu\u00e1rios": {},
"Mercadorias para Revenda": {}, "Mercadorias para Revenda": {},
"Outras": {}, "Outras 11": {},
"Produtos Acabados": {}, "Produtos Acabados": {},
"Produtos Agropecu\u00e1rios Acabados": {}, "Produtos Agropecu\u00e1rios Acabados": {},
"Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {}, "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {},
"Produtos em Elabora\u00e7\u00e3o": {}, "Produtos em Elabora\u00e7\u00e3o": {},
"Servi\u00e7os em andamento": {} "Servi\u00e7os em andamento": {},
"account_type": "Stock"
} }
}, },
"N\u00c3O CIRCULANTE": { "N\u00c3O CIRCULANTE": {
"DIFERIDO": { "DIFERIDO": {
"(-) Amortiza\u00e7\u00e3o do 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 - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991) 1": {},
"Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991) 1": {},
"Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {}, "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {},
"Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {}, "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {},
"Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {} "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {}
@ -82,15 +81,23 @@
"Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, "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)": {}, "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
"Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {}, "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {},
"Edif\u00edcios e Constru\u00e7\u00f5es": {}, "Edif\u00edcios e Constru\u00e7\u00f5es": {
"Embarca\u00e7\u00f5es": {}, "account_type": "Fixed Asset"
},
"Embarca\u00e7\u00f5es": {
"account_type": "Fixed Asset"
},
"Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {}, "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {},
"Florestamento e Reflorestamento": {}, "Florestamento e Reflorestamento": {},
"M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {}, "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {
"account_type": "Fixed Asset"
},
"Outras Imobiliza\u00e7\u00f5es": {}, "Outras Imobiliza\u00e7\u00f5es": {},
"Recursos Minerais": {}, "Recursos Minerais": {},
"Terrenos": {}, "Terrenos": {},
"Ve\u00edculos": {} "Ve\u00edculos": {
"account_type": "Fixed Asset"
}
}, },
"INTANG\u00cdVEL": { "INTANG\u00cdVEL": {
"(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {}, "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {},
@ -101,34 +108,34 @@
"Franquias": {}, "Franquias": {},
"Fundo de Com\u00e9rcio": {}, "Fundo de Com\u00e9rcio": {},
"Marcas e Patentes": {}, "Marcas e Patentes": {},
"Outras": {}, "Outras 12": {},
"Software ou Programas de Computador": {} "Software ou Programas de Computador": {}
}, },
"INVESTIMENTOS": { "INVESTIMENTOS": {
"(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {}, "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {},
"(-) Outras Contas Retificadoras": {}, "(-) Outras Contas Retificadoras 1": {},
"Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991) 2": {},
"Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991) 2": {},
"Investimentos Decorrentes de Incentivos Fiscais": {}, "Investimentos Decorrentes de Incentivos Fiscais": {},
"Outras Contas": {}, "Outras Contas 5": {},
"Outros Investimentos": {}, "Outros Investimentos": {},
"Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {}, "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {},
"\u00c1gios em Investimentos": {} "\u00c1gios em Investimentos": {}
}, },
"REALIZ\u00c1VEL A LONGO PRAZO": { "REALIZ\u00c1VEL A LONGO PRAZO": {
"(-) Duplicatas Descontadas": {}, "(-) Duplicatas Descontadas 1": {},
"(-) Outras Contas Retificadoras": {}, "(-) Outras Contas Retificadoras 2": {},
"(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {}, "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o 1": {},
"(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}, "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa 1": {},
"Clientes": { "Clientes 1": {
"account_type": "Receivable" "account_type": "Receivable"
}, },
"Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {}, "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa 1": {},
"Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {}, "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais 1": {},
"Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
"Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 1": {},
"Dep\u00f3sitos Judiciais": {}, "Dep\u00f3sitos Judiciais": {},
"Outras Contas": {}, "Outras Contas 6": {},
"Valores Mobili\u00e1rios": {} "Valores Mobili\u00e1rios": {}
} }
}, },
@ -138,7 +145,7 @@
"CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": { "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": {
"CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": { "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": {
"Alimenta\u00e7\u00e3o do Trabalhador": {}, "Alimenta\u00e7\u00e3o do Trabalhador": {},
"Arrendamento Mercantil": {}, "Arrendamento Mercantil 1": {},
"Constitui\u00e7\u00e3o de Provis\u00f5es": {}, "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
"Consumo de Insumos": {}, "Consumo de Insumos": {},
"Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {}, "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
@ -149,12 +156,14 @@
"Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
"Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {}, "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
"Outros Custos": {}, "Outros Custos 7": {
"account_type": "Expenses Included In Valuation"
},
"Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {}, "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
"Plano de Previd\u00eancia Privada de Empregados Ligados \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": {}, "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\u00e7o Pessoa Jur\u00eddica": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 1": {},
"Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {}, "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 EXTERIOR": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
@ -163,56 +172,56 @@
"Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {} "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": { "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": {
"Alimenta\u00e7\u00e3o do Trabalhador": {}, "Alimenta\u00e7\u00e3o do Trabalhador 2": {},
"Arrendamento Mercantil": {}, "Arrendamento Mercantil 3": {},
"Constitui\u00e7\u00e3o de Provis\u00f5es": {}, "Constitui\u00e7\u00e3o de Provis\u00f5es 2": {},
"Consumo de Insumos": {}, "Consumo de Insumos 1": {},
"Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {}, "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o 1": {},
"Encargos Sociais \u2013 FGTS": {}, "Encargos Sociais \u2013 FGTS 2": {},
"Encargos Sociais \u2013 Outros": {}, "Encargos Sociais \u2013 Outros 2": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {}, "Encargos Sociais \u2013 Previd\u00eancia Social 2": {},
"Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o 2": {},
"Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, "Loca\u00e7\u00e3o de M\u00e3o-de-obra 2": {},
"Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {}, "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o 1": {},
"Outros Custos": {}, "Outros Custos 9": {},
"Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {}, "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o 1": {},
"Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 2": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 3": {},
"Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {}, "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o 1": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 2": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 2": {},
"Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, "Servi\u00e7os Prestados Pessoa Jur\u00eddica 2": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, "Servi\u00e7os Prestados por Cooperativa de Trabalho 2": {},
"Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {} "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 2": {}
}, },
"CUSTO DOS SERVI\u00c7OS PRODUZIDOS": { "CUSTO DOS SERVI\u00c7OS PRODUZIDOS": {
"Alimenta\u00e7\u00e3o do Trabalhador": {}, "Alimenta\u00e7\u00e3o do Trabalhador 1": {},
"Arrendamento Mercantil": {}, "Arrendamento Mercantil 2": {},
"Constitui\u00e7\u00e3o de Provis\u00f5es": {}, "Constitui\u00e7\u00e3o de Provis\u00f5es 1": {},
"Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Encargos Sociais \u2013 FGTS": {}, "Encargos Sociais \u2013 FGTS 1": {},
"Encargos Sociais \u2013 Outros": {}, "Encargos Sociais \u2013 Outros 1": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {}, "Encargos Sociais \u2013 Previd\u00eancia Social 1": {},
"Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o 1": {},
"Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, "Loca\u00e7\u00e3o de M\u00e3o-de-obra 1": {},
"Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {}, "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
"Outros Custos": {}, "Outros Custos 8": {},
"Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, "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": {}, "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": {}, "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\u00e7o Pessoa Jur\u00eddica 1": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 2": {},
"Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, "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 EXTERIOR 1": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 1": {},
"Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, "Servi\u00e7os Prestados Pessoa Jur\u00eddica 1": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, "Servi\u00e7os Prestados por Cooperativa de Trabalho 1": {},
"Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {} "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 1": {}
} }
}, },
"root_type": "Expense" "root_type": "Expense"
@ -220,6 +229,9 @@
"PASSIVO": { "PASSIVO": {
"CIRCULANTE": { "CIRCULANTE": {
"OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": { "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
" Gastos incluidos en la valoraci\u00f3n": {
"account_type": "Stock Received But Not Billed"
},
"(-) Contas Retificadoras": {}, "(-) Contas Retificadoras": {},
"Adiantamentos de Clientes": {}, "Adiantamentos de Clientes": {},
"Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {}, "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {},
@ -252,21 +264,21 @@
}, },
"N\u00c3O-CIRCULANTE": { "N\u00c3O-CIRCULANTE": {
"OBRIGA\u00c7\u00d5ES A LONGO PRAZO": { "OBRIGA\u00c7\u00d5ES A LONGO PRAZO": {
"(-) Contas Retificadoras": {}, "(-) Contas Retificadoras 1": {},
"Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {}, "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {},
"Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {}, "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {},
"Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 1": {},
"D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": {}, "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias 1": {},
"D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": {}, "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias 1": {},
"Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {}, "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {},
"Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {}, "Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {},
"Financiamentos a Longo Prazo \u2013 Brasil - Outros": {}, "Financiamentos a Longo Prazo \u2013 Brasil - Outros": {},
"Financiamentos a Longo Prazo \u2013 Exterior": {}, "Financiamentos a Longo Prazo \u2013 Exterior": {},
"Fornecedores": { "Fornecedores 1": {
"account_type": "Payable" "account_type": "Payable"
}, },
"Outras Contas": {}, "Outras Contas 1": {},
"Outras Provis\u00f5es de Natureza C\u00edvel": {}, "Outras Provis\u00f5es de Natureza C\u00edvel": {},
"Outras Provis\u00f5es de Natureza Fiscal": {}, "Outras Provis\u00f5es de Natureza Fiscal": {},
"Outras Provis\u00f5es de Natureza Trabalhista": {}, "Outras Provis\u00f5es de Natureza Trabalhista": {},
@ -274,7 +286,7 @@
}, },
"RECEITAS DIFERIDAS": { "RECEITAS DIFERIDAS": {
"(-) Custos Correspondentes \u00e0s Receitas Diferidas": {}, "(-) Custos Correspondentes \u00e0s Receitas Diferidas": {},
"Receitas Diferidas": {} "Receitas Diferidas 1": {}
} }
}, },
"PATRIM\u00d4NIO L\u00cdQUIDO": { "PATRIM\u00d4NIO L\u00cdQUIDO": {
@ -288,11 +300,11 @@
"Capital Subscrito de Domiciliados e Residentes no Exterior": {}, "Capital Subscrito de Domiciliados e Residentes no Exterior": {},
"Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {} "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {}
}, },
"OUTRAS CONTAS": { "OUTRAS CONTAS 2": {
"(-) A\u00e7\u00f5es em Tesouraria": {}, "(-) A\u00e7\u00f5es em Tesouraria": {},
"(-) Preju\u00edzos Acumulados": {}, "(-) Preju\u00edzos Acumulados": {},
"Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {}, "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {},
"Outras": {} "Outras 8": {}
}, },
"RESERVAS": { "RESERVAS": {
"Outras Reservas": {}, "Outras Reservas": {},
@ -306,13 +318,13 @@
}, },
"PATRIM\u00d4NIO SOCIAL": { "PATRIM\u00d4NIO SOCIAL": {
"FUNDO PATRIMONIAL": { "FUNDO PATRIMONIAL": {
"Fundo Patrimonial": {} "Fundo Patrimonial 1": {}
}, },
"OUTRAS CONTAS": { "OUTRAS CONTAS 3": {
"D\u00e9ficits Acumulados": {}, "D\u00e9ficits Acumulados": {},
"Super\u00e1vits Acumulados": {} "Super\u00e1vits Acumulados": {}
}, },
"RESERVAS": { "RESERVAS 1": {
"Reservas Estatut\u00e1rias": {}, "Reservas Estatut\u00e1rias": {},
"Reservas Patrimoniais": {} "Reservas Patrimoniais": {}
} }
@ -321,19 +333,19 @@
}, },
"RESULTADO L\u00cdQUIDO DO PER\u00cdODO": { "RESULTADO L\u00cdQUIDO DO PER\u00cdODO": {
"PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": { "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": {
"PROVIS\u00c3O PARA CSLL E IRPJ": { "PROVIS\u00c3O PARA CSLL E IRPJ 3": {
"PROVIS\u00c3O PARA CSLL E IRPJ": { "PROVIS\u00c3O PARA CSLL E IRPJ 4": {
"PROVIS\u00c3O PARA CSLL E IRPJ": { "PROVIS\u00c3O PARA CSLL E IRPJ 5": {
"(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido 1": {},
"(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {} "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica 1": {}
} }
} }
} }
}, },
"PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": { "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": { "PROVIS\u00c3O PARA CSLL E IRPJ 1": {
"PROVIS\u00c3O PARA CSLL E IRPJ": { "PROVIS\u00c3O PARA CSLL E IRPJ 2": {
"(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
"(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {} "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
} }
@ -358,94 +370,98 @@
"RESULTADO OPERACIONAL DA ATIVIDADE RURAL": { "RESULTADO OPERACIONAL DA ATIVIDADE RURAL": {
"CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": { "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
"CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": { "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": {
"AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {}, "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {
"account_type": "Stock Adjustment"
},
"Custo dos Produtos Vendidos da Atividade Rural": {} "Custo dos Produtos Vendidos da Atividade Rural": {}
} }
}, },
"DESPESAS OPERACIONAIS": { "DESPESAS OPERACIONAIS 3": {
"DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": { "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
"Alimenta\u00e7\u00e3o do Trabalhador": {}, "Alimenta\u00e7\u00e3o do Trabalhador 3": {},
"Alugu\u00e9is": {}, "Alugu\u00e9is 1": {},
"Arrendamento Mercantil": {}, "Arrendamento Mercantil 4": {},
"Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {}, "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
"Bens de Natureza Permanente Deduzidos como Despesa": {}, "Bens de Natureza Permanente Deduzidos como Despesa": {},
"CPMF": {}, "CPMF 1": {},
"Cofins": {}, "Cofins 1": {},
"Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {}, "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
"Demais Provis\u00f5es": {}, "Demais Provis\u00f5es 1": {},
"Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es 1": {},
"Despesas com viagens, di\u00e1rias e ajusta de custo": {}, "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
"Doa\u00e7\u00f5es a Entidades Civis": {}, "Doa\u00e7\u00f5es a Entidades Civis 1": {},
"Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {}, "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o) 1": {},
"Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991) 1": {},
"Encargos Sociais - Previd\u00eancia Social": {}, "Encargos Sociais - Previd\u00eancia Social 3": {},
"Encargos Sociais \u2013 FGTS": {}, "Encargos Sociais \u2013 FGTS 3": {},
"Encargos Sociais \u2013 Outros": {}, "Encargos Sociais \u2013 Outros 3": {},
"Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o 1": {
"account_type": "Depreciation"
},
"Fundo de Aposentadoria Programada Individual de Empregados": {}, "Fundo de Aposentadoria Programada Individual de Empregados": {},
"Gratifica\u00e7\u00f5es a Administradores": {}, "Gratifica\u00e7\u00f5es a Administradores": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, "Loca\u00e7\u00e3o de M\u00e3o-de-obra 3": {},
"Multas": {}, "Multas 1": {},
"Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {}, "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
"Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 1": {},
"Outras Despesas Operacionais": {}, "Outras Despesas Operacionais 5": {},
"Outros Gastos com Pessoal": {}, "Outros Gastos com Pessoal": {},
"PIS/Pasep": {}, "PIS/Pasep 1": {},
"Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {}, "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
"Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {}, "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
"Plano de Previd\u00eancia Privada de Empregados": {}, "Plano de Previd\u00eancia Privada de Empregados": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados": {}, "Planos de Poupan\u00e7a e Investimentos de Empregados": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 3": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 4": {},
"Propaganda, Publicidade e Patroc\u00ednio": {}, "Propaganda, Publicidade e Patroc\u00ednio": {},
"Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {}, "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
"Provis\u00e3o para Perda de Estoque": {}, "Provis\u00e3o para Perda de Estoque": {},
"Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados 1": {},
"Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {}, "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 EXTERIOR 3": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 3": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {} "Servi\u00e7os Prestados por Cooperativa de Trabalho 3": {}
} }
}, },
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS 6": {
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS 7": {
"(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, "(-) 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 de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"(-) Contrapartida dos Ajustes ao Valor Presente": {}, "(-) Contrapartida dos Ajustes ao Valor Presente": {},
"(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {}, "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {},
"(-) Juros sobre o Capital Pr\u00f3prio": {}, "(-) Juros sobre o Capital Pr\u00f3prio": {},
"(-) Outras Despesas Financeiras": {}, "(-) Outras Despesas Financeiras": {},
"(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 1": {},
"(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, "(-) Perdas em Opera\u00e7\u00f5es Day-Trade 1": {},
"(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior 1": {},
"(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 1": {},
"(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias 1": {},
"(-) Resultados Negativos em SCP": {}, "(-) Resultados Negativos em SCP": {},
"(-) Varia\u00e7\u00f5es Cambiais Passivas": {} "(-) Varia\u00e7\u00f5es Cambiais Passivas 1": {}
} }
}, },
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS 4": {
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS 5": {
"Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, "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 de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
"Contrapartida dos Ajustes ao Valor Presente": {}, "Contrapartida dos Ajustes ao Valor Presente": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 2": {},
"Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 1": {},
"Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, "Ganhos em Opera\u00e7\u00f5es Day-Trade 1": {},
"Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 1": {},
"Outras Receitas Financeiras": {}, "Outras Receitas Financeiras": {},
"Outras Receitas Operacionais": {}, "Outras Receitas Operacionais 6": {},
"Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {}, "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
"Receitas de Juros sobre o Capital Pr\u00f3prio": {}, "Receitas de Juros sobre o Capital Pr\u00f3prio": {},
"Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, "Rendimentos e Ganhos de Capital Auferidos no Exterior 1": {},
"Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias 1": {},
"Resultados Positivos em SCP": {}, "Resultados Positivos em SCP": {},
"Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais 1": {},
"Varia\u00e7\u00f5es Cambiais Ativas": {} "Varia\u00e7\u00f5es Cambiais Ativas 1": {}
} }
}, },
"RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": { "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
"DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { "DEDU\u00c7\u00d5ES DA RECEITA BRUTA 1": {
"(-) Cofins": {}, "(-) Cofins": {},
"(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {}, "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
"(-) ICMS": {}, "(-) ICMS": {},
@ -461,140 +477,140 @@
}, },
"RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": { "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": {
"OUTRAS RECEITAS E OUTRAS DESPESAS": { "OUTRAS RECEITAS E OUTRAS DESPESAS": {
"RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS 2": {
"DESPESAS N\u00c3O OPERACIONAIS": { "DESPESAS N\u00c3O OPERACIONAIS 1": {
"(-) Outras Despesas N\u00e3o Operacionais": {}, "(-) Outras Despesas N\u00e3o Operacionais 1": {},
"(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, "(-) 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": {} "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados 1": {}
}, },
"RECEITAS N\u00c3O OPERACIONAIS": { "RECEITAS N\u00c3O OPERACIONAIS 1": {
"Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, "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": {}, "Outras Receitas N\u00e3o Operacionais 1": {},
"Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {} "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
} }
} }
}, },
"PARTICIPA\u00c7\u00d5ES": { "PARTICIPA\u00c7\u00d5ES 1": {
"PARTICIPA\u00c7\u00d5ES NOS LUCROS": { "PARTICIPA\u00c7\u00d5ES NOS LUCROS 1": {
"OUTRAS PARTICIPA\u00c7\u00d5ES": { "OUTRAS PARTICIPA\u00c7\u00d5ES 1": {
"(-) Outras": {}, "(-) Outras 1": {},
"(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {}, "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias 1": {},
"(-) Participa\u00e7\u00f5es de Deb\u00eantures": {} "(-) Participa\u00e7\u00f5es de Deb\u00eantures 1": {}
}, },
"PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": { "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS 1": {
"(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {}, "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados 1": {},
"(-) Outras Participa\u00e7\u00f5es de Empregados": {}, "(-) Outras Participa\u00e7\u00f5es de Empregados 1": {},
"(-) Participa\u00e7\u00f5es de Empregados": {} "(-) Participa\u00e7\u00f5es de Empregados 1": {}
} }
} }
}, },
"RESULTADO OPERACIONAL": { "RESULTADO OPERACIONAL 1": {
"CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": { "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS 1": {
"AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {}, "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO 1": {},
"CUSTO DAS MERCADORIAS REVENDIDAS": { "CUSTO DAS MERCADORIAS REVENDIDAS": {
"Custo das Mercadorias Revendidas": {}, "Custo das Mercadorias Revendidas 1": {},
"Custo dos Servi\u00e7os Vendidos": {} "Custo dos Servi\u00e7os Vendidos": {}
}, },
"CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": { "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
"Custo das Unidades Imobili\u00e1rias Vendidas": {} "Custo das Unidades Imobili\u00e1rias Vendidas 1": {}
}, },
"CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": { "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
"Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": {} "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos 1": {}
} }
}, },
"DESPESAS OPERACIONAIS": { "DESPESAS OPERACIONAIS 4": {
"DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": { "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
"Alimenta\u00e7\u00e3o do Trabalhador": {}, "Alimenta\u00e7\u00e3o do Trabalhador 4": {},
"Alugu\u00e9is": {}, "Alugu\u00e9is 2": {},
"Arrendamento Mercantil": {}, "Arrendamento Mercantil 5": {},
"Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {}, "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados 1": {},
"Bens de Natureza Permanente Deduzidos como Despesa": {}, "Bens de Natureza Permanente Deduzidos como Despesa 1": {},
"CPMF": {}, "CPMF 2": {},
"Cofins": {}, "Cofins 2": {},
"Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {}, "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL 1": {},
"Demais Provis\u00f5es": {}, "Demais Provis\u00f5es 2": {},
"Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es 2": {},
"Despesas com viagens, di\u00e1rias e ajusta de custo": {}, "Despesas com viagens, di\u00e1rias e ajusta de custo 1": {},
"Doa\u00e7\u00f5es a Entidades Civis": {}, "Doa\u00e7\u00f5es a Entidades Civis 2": {},
"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 a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba) 2": {},
"Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991) 2": {},
"Encargos Sociais \u2013 FGTS": {}, "Encargos Sociais \u2013 FGTS 4": {},
"Encargos Sociais \u2013 Outros": {}, "Encargos Sociais \u2013 Outros 4": {},
"Encargos Sociais \u2013 Previd\u00eancia Social": {}, "Encargos Sociais \u2013 Previd\u00eancia Social 4": {},
"Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o 2": {},
"Fundo de Aposentadoria Programada Individual de Empregados": {}, "Fundo de Aposentadoria Programada Individual de Empregados 1": {},
"Gratifica\u00e7\u00f5es a Administradores": {}, "Gratifica\u00e7\u00f5es a Administradores 1": {},
"Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, "Loca\u00e7\u00e3o de M\u00e3o-de-obra 4": {},
"Multas": {}, "Multas 2": {},
"Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {}, "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados 1": {},
"Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 2": {},
"Outras Despesas Operacionais": {}, "Outras Despesas Operacionais 8": {},
"Outros Gastos com Pessoal": {}, "Outros Gastos com Pessoal 1": {},
"PIS/Pasep": {}, "PIS/Pasep 2": {},
"Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {}, "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito 1": {},
"Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {}, "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas 1": {},
"Plano de Previd\u00eancia Privada de Empregados": {}, "Plano de Previd\u00eancia Privada de Empregados 1": {},
"Planos de Poupan\u00e7a e Investimentos de Empregados": {}, "Planos de Poupan\u00e7a e Investimentos de Empregados 1": {},
"Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 4": {},
"Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 5": {},
"Propaganda, Publicidade e Patroc\u00ednio": {}, "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional) 1": {},
"Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {}, "Propaganda, Publicidade e Patroc\u00ednio 1": {},
"Provis\u00e3o para Perda de Estoque": {}, "Provis\u00e3o para Perda de Estoque 1": {},
"Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados 2": {},
"Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {}, "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o 1": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 4": {},
"Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 4": {},
"Servi\u00e7os Prestados por Cooperativa de Trabalho": {} "Servi\u00e7os Prestados por Cooperativa de Trabalho 4": {}
} }
}, },
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS 9": {
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS 10": {
"(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido 1": {},
"(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade 1": {},
"(-) Contrapartida dos Ajustes ao Valor Presente": {}, "(-) Contrapartida dos Ajustes ao Valor Presente 1": {},
"(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel": {}, "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel 1": {},
"(-) Juros sobre o Capital Pr\u00f3prio": {}, "(-) Juros sobre o Capital Pr\u00f3prio 1": {},
"(-) Outras Despesas Financeiras": {}, "(-) Outras Despesas Financeiras 1": {},
"(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 2": {},
"(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, "(-) Perdas em Opera\u00e7\u00f5es Day-Trade 2": {},
"(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior 2": {},
"(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 2": {},
"(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias 2": {},
"(-) Resultados Negativos em SCP": {}, "(-) Resultados Negativos em SCP 1": {},
"(-) Varia\u00e7\u00f5es Cambiais Passivas": {} "(-) Varia\u00e7\u00f5es Cambiais Passivas 2": {}
} }
}, },
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS 7": {
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS 8": {
"Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido 1": {},
"Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade 1": {},
"Contrapartida dos Ajustes ao Valor Presente": {}, "Contrapartida dos Ajustes ao Valor Presente 1": {},
"Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 3": {},
"Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 2": {},
"Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, "Ganhos em Opera\u00e7\u00f5es Day-Trade 2": {},
"Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 2": {},
"Outras Receitas Financeiras": {}, "Outras Receitas Financeiras 1": {},
"Outras Receitas Operacionais": {}, "Outras Receitas Operacionais 9": {},
"Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {}, "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures 1": {},
"Receitas de Juros sobre o Capital Pr\u00f3prio": {}, "Receitas de Juros sobre o Capital Pr\u00f3prio 1": {},
"Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, "Rendimentos e Ganhos de Capital Auferidos no Exterior 2": {},
"Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias 2": {},
"Resultados Positivos em SCP": {}, "Resultados Positivos em SCP 1": {},
"Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais 2": {},
"Varia\u00e7\u00f5es Cambiais Ativas": {} "Varia\u00e7\u00f5es Cambiais Ativas 2": {}
} }
}, },
"RECEITA LIQUIDA": { "RECEITA LIQUIDA": {
"DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { "DEDU\u00c7\u00d5ES DA RECEITA BRUTA 2": {
"(-) Cofins": {}, "(-) Cofins 1": {},
"(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {}, "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os 1": {},
"(-) ICMS": {}, "(-) ICMS 1": {},
"(-) ISS": {}, "(-) ISS 1": {},
"(-) PIS/Pasep": {}, "(-) PIS/Pasep 1": {},
"(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {} "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais 1": {}
}, },
"RECEITA BRUTA": { "RECEITA BRUTA 1": {
"Outras": {}, "Outras 13": {},
"Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {}, "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {},
"Receita da Revenda de Mercadorias no 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 da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {},
@ -612,7 +628,7 @@
"SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": { "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": {
"OUTRAS RECEITAS E DESPESAS": { "OUTRAS RECEITAS E DESPESAS": {
"RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
"RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS 1": {
"DESPESAS N\u00c3O OPERACIONAIS": { "DESPESAS N\u00c3O OPERACIONAIS": {
"(-) Outras Despesas N\u00e3o Operacionais": {}, "(-) Outras Despesas N\u00e3o Operacionais": {},
"(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {} "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
@ -628,8 +644,11 @@
"CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": { "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": {
"CUSTO DOS PRODUTOS VENDIDOS": { "CUSTO DOS PRODUTOS VENDIDOS": {
"CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": { "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": {
"Custos dos Produtos Vendidos em Geral": {}, "Custos dos Produtos Vendidos em Geral": {
"Outros Custos": {} "account_type": "Cost of Goods Sold"
},
"Outros Custos 4": {},
"account_type": "Cost of Goods Sold"
}, },
"CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": { "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": {
"Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {}, "Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {},
@ -639,13 +658,14 @@
"CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": { "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": {
"Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {}, "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {},
"Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {}, "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {},
"Outros Custos": {} "Outros Custos 6": {}
}, },
"CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": { "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
"Custos dos Produtos para Sa\u00fade - Gratuidades": {}, "Custos dos Produtos para Sa\u00fade - Gratuidades": {},
"Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {}, "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {},
"Outros Custos": {} "Outros Custos 5": {}
} },
"account_type": "Cost of Goods Sold"
}, },
"CUSTO DOS SERVI\u00c7OS PRESTADOS": { "CUSTO DOS SERVI\u00c7OS PRESTADOS": {
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": { "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": {
@ -654,11 +674,11 @@
}, },
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": { "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 Conv\u00eanios/Contratos/Parcerias": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es 1": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 1": {},
"Custo dos Servi\u00e7os Prestados a Gratuidade": {}, "Custo dos Servi\u00e7os Prestados a Gratuidade 1": {},
"Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {}, "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
"Outros Custos": {} "Outros Custos 2": {}
}, },
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": { "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 Alunos N\u00e3o Bolsistas": {},
@ -667,22 +687,22 @@
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, "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 Gratuidade": {},
"Custo dos Servi\u00e7os Prestados ao PROUNI": {}, "Custo dos Servi\u00e7os Prestados ao PROUNI": {},
"Outros Custos": {} "Outros Custos 1": {}
}, },
"CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": { "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 SUS": {},
"Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {}, "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias 1": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es 2": {},
"Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 2": {},
"Custo dos Servi\u00e7os Prestados a Gratuidade": {}, "Custo dos Servi\u00e7os Prestados a Gratuidade 2": {},
"Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {}, "Custo dos Servi\u00e7os Prestados a Pacientes Particulares 1": {},
"Outros Custos": {} "Outros Custos 3": {}
} }
} }
}, },
"DESPESAS OPERACIONAIS": { "DESPESAS OPERACIONAIS": {
"DESPESAS OPERACIONAIS": { "DESPESAS OPERACIONAIS 1": {
"DESPESAS OPERACIONAIS": { "DESPESAS OPERACIONAIS 2": {
"Alugu\u00e9is": {}, "Alugu\u00e9is": {},
"Arrendamento Mercantil": {}, "Arrendamento Mercantil": {},
"Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {}, "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {},
@ -701,7 +721,7 @@
"Indeniza\u00e7\u00f5es Trabalhistas": {}, "Indeniza\u00e7\u00f5es Trabalhistas": {},
"Multas": {}, "Multas": {},
"Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
"Outras Despesas Operacionais": {}, "Outras Despesas Operacionais 4": {},
"PIS/PASEP": {}, "PIS/PASEP": {},
"Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {}, "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": {}, "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
@ -714,8 +734,8 @@
} }
}, },
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS": {
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS 1": {
"OUTRAS DESPESAS OPERACIONAIS": { "OUTRAS DESPESAS OPERACIONAIS 2": {
"(-) Outras Despesas de Aplica\u00e7\u00f5es": {}, "(-) Outras Despesas de Aplica\u00e7\u00f5es": {},
"(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
@ -723,18 +743,18 @@
"(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, "(-) 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 Participa\u00e7\u00f5es Societ\u00e1rias": {},
"(-) Varia\u00e7\u00f5es Cambiais Passivas": {}, "(-) Varia\u00e7\u00f5es Cambiais Passivas": {},
"Outras Despesas Operacionais": {} "Outras Despesas Operacionais 3": {}
} }
} }
}, },
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS": {
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS 1": {
"OUTRAS RECEITAS OPERACIONAIS": { "OUTRAS RECEITAS OPERACIONAIS 2": {
"Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
"Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
"Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
"Outras": {}, "Outras 7": {},
"Outras Receitas Operacionais": {}, "Outras Receitas Operacionais 3": {},
"Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {}, "Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {},
"Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
"Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
@ -748,13 +768,13 @@
"DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
"(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {}, "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {},
"(-) Vendas Canceladas": {}, "(-) Vendas Canceladas": {},
"Outras": {} "Outras 5": {}
}, },
"RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": { "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
"Contribui\u00e7\u00f5es": {}, "Contribui\u00e7\u00f5es 2": {},
"Doa\u00e7\u00f5es": {}, "Doa\u00e7\u00f5es 2": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 2": {},
"Outras": {}, "Outras 6": {},
"Servi\u00e7os Educacionais": {} "Servi\u00e7os Educacionais": {}
}, },
"RECEITA DE SERVI\u00c7OS DE SA\u00daDE": { "RECEITA DE SERVI\u00c7OS DE SA\u00daDE": {
@ -763,35 +783,35 @@
"Conv\u00eanios \u2013 SUS": {}, "Conv\u00eanios \u2013 SUS": {},
"Doa\u00e7\u00f5es": {}, "Doa\u00e7\u00f5es": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
"Outras": {}, "Outras 2": {},
"Pacientes Particulares": {} "Pacientes Particulares": {}
}, },
"RECEITA DE VENDA DE PRODUTOS": { "RECEITA DE VENDA DE PRODUTOS": {
"Da atividade de Assist\u00eancia Social": {}, "Da atividade de Assist\u00eancia Social": {},
"Da atividade de Educa\u00e7\u00e3o": {}, "Da atividade de Educa\u00e7\u00e3o": {},
"Da atividade de Sa\u00fade": {}, "Da atividade de Sa\u00fade": {},
"Outras": {} "Outras 1": {}
}, },
"RECEITAS DE OUTRAS ATIVIDADES": { "RECEITAS DE OUTRAS ATIVIDADES": {
"Contribui\u00e7\u00f5es Confederativas/Associativas": {}, "Contribui\u00e7\u00f5es Confederativas/Associativas": {},
"Contribui\u00e7\u00f5es Sindicais": {}, "Contribui\u00e7\u00f5es Sindicais": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {}, "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {},
"Mensalidades": {}, "Mensalidades": {},
"Outras": {}, "Outras 4": {},
"Outras Contribui\u00e7\u00f5es": {} "Outras Contribui\u00e7\u00f5es": {}
}, },
"RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": { "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
"Contribui\u00e7\u00f5es": {}, "Contribui\u00e7\u00f5es 1": {},
"Conv\u00eanios - Outros": {}, "Conv\u00eanios - Outros 1": {},
"Doa\u00e7\u00f5es": {}, "Doa\u00e7\u00f5es 1": {},
"Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 1": {},
"Outras": {}, "Outras 3": {},
"Pacientes Particulares": {} "Pacientes Particulares 1": {}
} }
} }
} }
}, },
"root_type": "" "root_type": "Asset"
} }
} }
} }

412
erpnext/accounts/doctype/account/chart_of_accounts/verified/ca_plan_comptable_pour_les_provinces_francophones.json Normal file
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{
"country_code": "ca",
"name": "Canada - Plan comptable pour les provinces francophones",
"tree": {
"Actif": {
"Actif \u00e0 court terme": {
"Avances": {
"Avances aux actionnaires": {},
"Avances aux employ\u00e9s": {},
"Avances sur commissions": {}
},
"Banque": {
"account_type": "Bank",
"is_group": 1
},
"Comptes \u00e0 recevoir": {
"Comptes clients": {
"account_type": "Receivable"
},
"Provision pour cr\u00e9ances douteuses": {}
},
"Encaisse": {
"is_group": 1
},
"Frais pay\u00e9s d\u2019avance": {
"Assurances pay\u00e9s d'avance": {},
"Publicit\u00e9 pay\u00e9 d'avance": {},
"Taxes pay\u00e9s d'avance": {}
},
"Petite caisse": {
"account_type": "Cash",
"is_group": 1
},
"Stocks": {
"Mati\u00e8res premi\u00e8res": {},
"Stock de produits fini": {},
"Stock exp\u00e9di\u00e9 non-factur\u00e9": {},
"Travaux en cours": {},
"account_type": "Stock"
},
"Subventions \u00e0 recevoir": {},
"TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {},
"Taxes \u00e0 recevoir": {
"TPS \u00e0 recevoir": {},
"TVH \u00e0 recevoir": {
"TVH \u00e0 recevoir - 13%": {},
"TVH \u00e0 recevoir - 14%": {},
"TVH \u00e0 recevoir - 15%": {}
},
"TVP/TVQ \u00e0 recevoir": {}
}
},
"Autres actifs": {
" Frais de premier \u00e9tablissement": {},
"Achalandage": {},
"Brevets, droits": {},
"Frais de recherche et de d\u00e9veloppement - actif": {}
},
"Immobilisations": {
" Amortissement accumul\u00e9 - b\u00e2timent": {},
" Amortissement accumul\u00e9 - entrep\u00f4t": {},
" Amortissement accumul\u00e9 - logiciels": {},
" Amortissement accumul\u00e9 - machinerie et \u00e9quipement": {},
" Amortissement accumul\u00e9 - \u00e9quipement informatique": {},
"Amortissement accumul\u00e9 - am\u00e9liorations locatives": {},
"Amortissement accumul\u00e9 - biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {},
"Amortissement accumul\u00e9 - mat\u00e9riel roulant": {},
"Amortissement accumul\u00e9 - mobilier et \u00e9quipement de bureau": {},
"Am\u00e9liorations locatives": {
"account_type": "Fixed Asset"
},
"Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {
"account_type": "Fixed Asset"
},
"B\u00e2timent": {
"account_type": "Fixed Asset"
},
"Entrep\u00f4t": {
"account_type": "Fixed Asset"
},
"Logiciels": {
"account_type": "Fixed Asset"
},
"Machinerie et \u00e9quipement": {
"account_type": "Fixed Asset"
},
"Mat\u00e9riel roulant": {
"account_type": "Fixed Asset"
},
"Mobilier et \u00e9quipement de bureau": {
"account_type": "Fixed Asset"
},
"Terrain": {
"account_type": "Fixed Asset"
},
"account_type": "Fixed Asset",
"\u00c9quipement informatique": {
"account_type": "Fixed Asset"
}
},
"Placements": {
"D\u00e9p\u00f4ts": {},
"Placement": {}
},
"root_type": "Asset"
},
"Avoir des actionnaires": {
" B\u00e9n\u00e9fice de la p\u00e9riode": {},
"Bonis": {},
"B\u00e9n\u00e9fices non r\u00e9partis": {},
"Capital - actions ordinaire": {},
"Capital - actions privil\u00e9gi\u00e9": {},
"Dividendes": {},
"Surplus d\u2019apport": {},
"root_type": "Equity"
},
"Charges": {
"Charges d'exploitation": {
"Salaires et charges sociales": {
"Assurance - emploi": {
"account_type": "Chargeable"
},
"Assurance parentale": {},
"Fonds des services de sant\u00e9": {},
"Imp\u00f4t f\u00e9d\u00e9ral": {},
"Imp\u00f4t provincial": {},
"Normes du travail": {},
"Rentes": {},
"Salaires": {
"account_type": "Chargeable"
},
"sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {
"account_type": "Chargeable"
}
}
},
"Frais fixes": {
"Frais de fabrication": {
" R\u00e9parations et entretien - moules et matrices": {},
"Ammortissements": {
"Amortissements - am\u00e9liorations locatives": {
"account_type": "Depreciation"
},
"Amortissements - biens lou\u00e9s contrat de location - acquisition": {
"account_type": "Depreciation"
},
"Amortissements - b\u00e2timent": {
"account_type": "Depreciation"
},
"Amortissements - entrep\u00f4t": {
"account_type": "Depreciation"
},
"Amortissements - machinerie et \u00e9quipement": {
"account_type": "Depreciation"
},
"Amortissements - mat\u00e9riel roulant": {
"account_type": "Depreciation"
},
"Amortissements - moules et matrices": {
"account_type": "Depreciation"
},
"account_type": "Depreciation"
},
"Assurances": {
" Assurances - feu": {},
" Assurances - responsabilit\u00e9": {},
" Assurances - vol": {}
},
"Avantages sociaux - frais de fabrication": {},
"D\u00e9penses - mat\u00e9riel roulant": {},
"Entretien du terrain \u00e0 contrat": {},
"Fournitures d\u2019emballage": {},
"Fournitures d\u2019usine": {},
"Location de machinerie": {},
"Loyer - b\u00e2timent": {},
"Loyer - entrep\u00f4t": {},
"Op\u00e9rations indirectes de la main-d\u2019\u0153uvre directe": {
"is_group": 1
},
"R\u00e9parations et entretien - b\u00e2timent": {},
"R\u00e9parations et entretien - machinerie et \u00e9quipement": {},
"Salaires de soutien": {},
"Salaires de supervision": {},
"Taxes fonci\u00e8res": {},
"\u00c9nergie": {}
},
"Frais de formation": {
" Salaires - administration - frais fixe formation": {},
"Avantages sociaux - frais fixe formation": {},
"Cr\u00e9dits d\u2019imp\u00f4ts \u00e0 la formation": {},
"Honoraires": {},
"Main-d\u2019\u0153uvre directe - frais fixe formation": {},
"Main-d\u2019\u0153uvre indirecte - frais fixe formation": {},
"Salaires - bureau - frais fixe formation": {},
"Salaires - vente": {}
},
"Frais de non-qualit\u00e9": {
" Avantages sociaux - non-qualit\u00e9": {},
" Main-d\u2019\u0153uvre directe - non-qualit\u00e9": {
"Main-d\u2019\u0153uvre directe - gaspillage": {},
"Main-d\u2019\u0153uvre directe - r\u00e9parations de garantie": {},
"Main-d\u2019\u0153uvre directe - travail a reprendre": {}
},
"Mat\u00e9riel - non-qualit\u00e9": {
"Mat\u00e9riel - gaspillage": {},
"Mat\u00e9riel - r\u00e9parations de garantie": {},
"Mat\u00e9riel - travail a reprendre": {}
},
"Salaire - inspecteur (contr\u00f4le de la qualit\u00e9)": {}
},
"Frais de recherche et de d\u00e9veloppement - charge": {
" Mati\u00e8res premi\u00e8res - R&D": {},
"Avantages sociaux - R&D": {},
"Cr\u00e9dits d\u2019imp\u00f4ts - R&D": {},
"Honoraires professionnels - R&D": {},
"Main-d\u2019\u0153uvre directe - R&D": {},
"Sous-traitance - R&D": {}
},
"Frais financiers": {
" Escomptes de caisse sur achats": {},
" Int\u00e9r\u00eats et frais de banque": {},
" Int\u00e9r\u00eats sur emprunts - actionnaires": {},
" Int\u00e9r\u00eats sur emprunts - machinerie": {},
" Int\u00e9r\u00eats sur emprunts - mat\u00e9riel roulant": {},
"Escomptes de caisse sur ventes": {},
"Int\u00e9r\u00eats sur hypoth\u00e8que": {}
},
"Frais fixe de vente": {
" Frais de voyages - camionneurs": {},
" Frais de voyages - service apr\u00e8s-vente": {},
"Amortissement - camions": {},
"Amortissements - frais fixe de vente": {
" Amortissements - autos": {},
" Amortissements - bureau de vente": {}
},
"Assurances - camions": {},
"Assurances d\u2019autos - vendeurs": {},
"Avantages sociaux - frais fixe de vente": {},
"Catalogues": {},
"D\u00e9penses - bureau de vente": {},
"Emballage \u00e0 la livraison": {},
"Entretien et r\u00e9parations - camions": {},
"Frais de repr\u00e9sentation": {},
"Frais de voyages - vendeurs": {},
"Frais d\u2019autos - service apr\u00e8s-vente": {},
"Frais d\u2019autos - vendeurs": {},
"Loyer - bureau de vente": {},
"Prototypes et \u00e9chantillons": {},
"Publicit\u00e9": {},
"Salaires - camionneurs": {},
"Salaires - frais fixe de vente": {
"Salaires - exp\u00e9diteurs": {},
"Salaires - g\u00e9rants": {},
"Salaires - service apr\u00e8s-vente": {},
"Salaires - vendeurs": {}
}
},
"Frais fixe d\u2019administration": {
" Assurances d\u2019autos - administration": {},
"Amortissements - frais fixe d'administration": {
"Amortissements - autos - frais fixe d'administration": {},
"Amortissements - logiciels": {},
"Amortissements - mobilier de bureau": {},
"Amortissements - \u00e9quipement informatique": {}
},
"Avantages sociaux - frais fixe d'administration": {},
"Dons et associations": {},
"Entretien et r\u00e9parations - bureau": {},
"Frais de perception": {},
"Frais de voyages - administration": {},
"Frais de v\u00e9rification": {},
"Frais d\u2019autos - administration": {},
"Frais juridiques": {},
"Location - \u00e9quipement de bureau": {},
"Mauvaises cr\u00e9ances": {},
"Papeterie et d\u00e9penses de bureau": {},
"Salaires - frais fixe d'administration": {
"Salaires - administration": {},
"Salaires - bureau": {}
},
"Taxe sur le capital": {},
"Taxes, licences, permis": {},
"Timbres": {},
"T\u00e9l\u00e9communications": {}
}
},
"Frais variables": {
"Frais variables de fabrication": {
" Emballage \u00e0 la production": {
"account_type": "Cost of Goods Sold"
},
" Sous-traitance": {
"account_type": "Cost of Goods Sold"
},
"Achats de mati\u00e8res premi\u00e8res": {
"account_type": "Cost of Goods Sold"
},
"Achats de mat\u00e9riel direct": {
"account_type": "Cost of Goods Sold"
},
"Achats de produits non fabriqu\u00e9s": {
"account_type": "Expenses Included In Valuation"
},
"Avantages sociaux": {
"account_type": "Cost of Goods Sold"
},
"Main-d\u2019\u0153uvre directe": {
"account_type": "Cost of Goods Sold"
},
"Variation des stocks": {
"account_type": "Stock Adjustment"
},
"account_type": "Cost of Goods Sold"
},
"Frais variables de vente": {
"Commissions": {},
"Redevances": {},
"Transport (\u00e0 contrat)": {}
}
},
"root_type": "Expense"
},
"Passif": {
"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": {}
},
"Passif \u00e0 court terme": {
" Commissions \u00e0 payer": {},
"Assurance collective \u00e0 payer": {},
"Autres comptes cr\u00e9diteurs": {},
"Comptes \u00e0 payer": {
"Comptes fournisseurs": {
"account_type": "Payable"
}
},
"D\u00e9p\u00f4ts de clients": {},
"Emprunt de banque": {},
"Imp\u00f4ts li\u00e9s aux salaires \u00e0 payer": {
"Agence du revenu du Canada": {
"Assurance - emploi \u00e0 payer": {
"AE - Contribution de l'employeur": {},
"AE - Contribution des employ\u00e9s": {}
},
"Imp\u00f4t f\u00e9d\u00e9ral sur salaires \u00e0 payer": {}
},
"Agence du revenu du Qu\u00e9bec": {
"Fond des Services de Sant\u00e9 \u00e0 payer": {},
"Imp\u00f4t provincial sur salaires \u00e0 payer": {},
"Normes du Travail \u00e0 payer": {},
"Provision pour sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {},
"R\u00e9gime des rentes du Qu\u00e9bec \u00e0 payer": {
"Rentes - Contribution de l'employeur": {},
"Rentes - Contribution des employ\u00e9s": {}
},
"R\u00e9gime qu\u00e9becois d'assurance parentale": {
"AP - Contribution de l'employeur": {},
"AP - Contribution des employ\u00e9s": {}
}
},
"Caisse de retraite \u00e0 payer": {}
},
"Imp\u00f4ts \u00e0 payer": {
"Imp\u00f4t f\u00e9d\u00e9ral sur le revenu \u00e0 payer": {},
"Imp\u00f4t provincial sur le revenu \u00e0 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": {
"account_type": "Stock Received But Not Billed"
}
},
"Provision pour vacances et cong\u00e9s": {},
"Revenus per\u00e7us d\u2019avance": {},
"Salaires \u00e0 payer": {}
},
"Passif \u00e0 long terme": {
"Avances des actionnaires": {},
"Cr\u00e9dits d\u2019imp\u00f4ts report\u00e9s": {},
"Hypoth\u00e8que \u00e0 payer": {},
"Liens sur machinerie": {},
"Liens sur mat\u00e9riel roulant": {},
"Obligation d\u00e9coulant d\u2019un contrat de location - acquisition": {},
"Passif d\u2019imp\u00f4ts futurs": {}
},
"root_type": "Liability"
},
"Produits": {
"Revenus de ventes": {
" Escomptes de volume sur ventes": {},
"Autres produits d'exploitation": {},
"Ventes": {},
"Ventes avec des provinces harmonis\u00e9es": {},
"Ventes avec des provinces non-harmonis\u00e9es": {},
"Ventes \u00e0 l'\u00e9tranger": {}
},
"Revenus non li\u00e9 \u00e0 la vente": {
"Autres revenus non li\u00e9s \u00e0 la vente": {},
"Revenues d'int\u00e9r\u00eats": {}
},
"root_type": "Income"
}
}
}

1461
erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_chart_de_skr04.json → erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR04.json
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99
erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json Normal file
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{
"country_code": "fr",
"name": "France - Chart of Accounts",
"tree": {
"Frais": {
"601 achats stock\u00e9s, mat premi\u00e8res": {
"account_type": "Cost of Goods Sold"
},
"6031 variation des stock\u00e9s mat premi\u00e8res": {
"account_type": "Stock Adjustment"
},
"6081 frais accessoires d'achats mat premi\u00e8res": {
"account_type": "Expenses Included In Valuation"
},
"Dotations aux amortissements, d\u00e9pr\u00e9ciations": {
"account_type": "Depreciation"
},
"root_type": "Expense"
},
"le revenu": {
"701 ventes de produits finis": {},
"root_type": "Income"
},
"les atouts": {
"Amortissements des immobilisations corporelles ": {
"Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {
"account_type": "Accumulated Depreciation"
},
"Constructions (m\u00eame ventilation que celle du compte 213) ": {
"account_type": "Accumulated Depreciation"
},
"Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": {
"account_type": "Accumulated Depreciation"
},
"account_type": "Accumulated Depreciation"
},
"Banques": {
"51201 Soci\u00e9t\u00e9 g\u00e9n\u00e9rale": {
"account_type": "Bank"
},
"account_type": "Bank"
},
"Caisse": {
"5301 Caisse si\u00e8ge social": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"Clients et comptes rattach\u00e9s": {
"41119 Autres Clients": {
"account_type": "Receivable"
},
"account_type": "Receivable"
},
"Immobilisations corporelles en cours": {
"Autres immobilisations corporelles": {
"account_type": "Fixed Asset"
},
"Constructions": {
"account_type": "Fixed Asset"
},
"Installations techniques mat\u00e9riel et outillage industriels ": {
"account_type": "Fixed Asset"
},
"account_type": "Fixed Asset"
},
"Stock": {
"account_type": "Stock",
"is_group": 1
},
"root_type": "Asset"
},
"passifs": {
"Fournisseurs - Factures non parvenues ": {
"4081 Fournisseurs - Factures non parvenues ": {
"account_type": "Stock Received But Not Billed"
},
"account_type": "Stock Received But Not Billed"
},
"Fournisseurs et comptes rattach\u00e9s": {
"4011 Fournisseurs - Achats de biens et prestations de services": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"root_type": "Liability",
"\u00c9tat - Taxes sur le chiffre d'affaires": {
"TVA collect\u00e9e (Taux Normal)": {
"account_type": "Tax"
},
"account_type": "Tax"
}
},
"\u00c9quit\u00e9": {
"is_group": 1,
"root_type": "Equity"
}
}
}

431
erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json
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@ -1,92 +1,351 @@
{ {
"country_code": "gt", "country_code": "gt",
"name": "Guatemala - Cuentas", "name": "Guatemala - Cuentas",
"tree": { "tree": {
"Activos": { "02 - Pasivos": {
"Activo Corriente": { "Pasivo Corriente": {
"Caja y Bancos": {}, "Acreedores 1": {
"Cuentas por Cobrar": {}, "account_type": "Payable"
"Impuestos por Cobrar": { },
"IVA por Cobrar": {}, "Cuentas por Pagar": {},
"Retenciones de IVA recibidas": {} "Impuestos por Pagar": {},
"Otras Cuentas por Pagar": {},
"Prestaciones": {},
"Proveedores": {
"Inventario Recibido pero No Cobrado": {
"account_type": "Stock Received But Not Billed"
}
},
"Sueldos por Liquidar": {}
},
"Pasivo No Corriente": {
"Acreedores": {},
"Provisi\u00f3n para Indemnizaciones": {}
},
"root_type": "Liability"
}, },
"Inventario": { "03 - Patrimonio": {
"is_group": 1, "Capital": {},
"account_type": "Stock" "Resultados del Ejercicio": {},
} "Utilidades Retenidas": {},
}, "root_type": "Asset"
"No Corriente": {
"Activos Fijos": {},
"Cargos Diferidos": {}
},
"root_type": "Asset"
},
"Pasivos": {
"Pasivo Corriente": {
"Proveedores": {
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} }

369
erpnext/accounts/doctype/account/chart_of_accounts/verified/id_chart_of_accounts.json Normal file
View File

@ -0,0 +1,369 @@
{
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"5510.002 Beban Provisi Pinjaman Bank": {},
"5510.003 Beban Notaris Dan ADM Kredit Bank": {},
"5510.004 Beban Bunga Kredit Rekening Koran Bank": {},
"5510.005 Beban Bunga Pinjaman Pada Pihak Ke 3": {},
"5510.006 Beban Pajak Bumi & Bangunan": {},
"5510.007 Beban Pajak Penghasilan ": {},
"5510.008 Beban Pajak PPN": {},
"5510.009 Selisih Pembayaran Customer": {
"account_type": "Round Off"
},
"5510.010 Selisih Kurs": {
"account_type": "Round Off"
}
}
},
"root_type": "Expense"
}
}
}

247
erpnext/accounts/doctype/account/chart_of_accounts/unverified/mx_vauxoo_mx_chart_template.json → erpnext/accounts/doctype/account/chart_of_accounts/verified/mx_plan_de_cuentas.json
View File

@ -5,15 +5,15 @@
"ACTIVO": { "ACTIVO": {
"ACTIVO CIRCULANTE": { "ACTIVO CIRCULANTE": {
"DOCUMENTOS Y CUENTAS POR COBRAR": { "DOCUMENTOS Y CUENTAS POR COBRAR": {
"COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS 1": {},
"CUENTAS POR COBRAR ACCIONISTAS": { "CUENTAS POR COBRAR ACCIONISTAS": {
"CUENTAS POR COBRAR SOCIOS": { "CUENTAS POR COBRAR SOCIOS 1": {
"account_type": "Receivable" "account_type": "Receivable"
} }
}, },
"CUENTAS POR COBRAR EMPLEADOS": { "CUENTAS POR COBRAR EMPLEADOS": {
"ANTICIPO DE NOMINA": {}, "ANTICIPO DE NOMINA": {},
"CUENTAS POR COBRAR EMPLEADOS": { "CUENTAS POR COBRAR EMPLEADOS 1": {
"account_type": "Receivable" "account_type": "Receivable"
}, },
"CUENTAS POR COBRAR SOCIOS": { "CUENTAS POR COBRAR SOCIOS": {
@ -21,8 +21,8 @@
}, },
"PRESTAMOS PERSONALES": {}, "PRESTAMOS PERSONALES": {},
"SEGURO DE VEHICULOS": {}, "SEGURO DE VEHICULOS": {},
"UTILIDADES": {}, "UTILIDADES 1": {},
"VACACIONES": {}, "VACACIONES 1": {},
"VIATICOS VENDEDORES": {} "VIATICOS VENDEDORES": {}
}, },
"CUENTAS POR COBRAR EXTERIOR": {}, "CUENTAS POR COBRAR EXTERIOR": {},
@ -41,10 +41,11 @@
"EFECTOS POR COBRAR": { "EFECTOS POR COBRAR": {
"EFECTOS POR COBRAR NACIONALES": { "EFECTOS POR COBRAR NACIONALES": {
"account_type": "Receivable" "account_type": "Receivable"
} },
"account_type": "Receivable"
}, },
"INTERESES POR COBRAR": {}, "INTERESES POR COBRAR": {},
"OTRAS CUENTAS POR COBRAR": { "OTRAS CUENTAS POR COBRAR 1": {
"ADELANTO A PROVEEDORES": {}, "ADELANTO A PROVEEDORES": {},
"CHEQUES DEVUELTOS": {}, "CHEQUES DEVUELTOS": {},
"DEPOSITOS VARIOS": {}, "DEPOSITOS VARIOS": {},
@ -67,23 +68,29 @@
}, },
"BANCOS E INTITUCIONES FINANCIERAS": { "BANCOS E INTITUCIONES FINANCIERAS": {
"BANCO X MXN": {}, "BANCO X MXN": {},
"BANCO X USD": {} "BANCO X USD": {},
"account_type": "Bank"
}, },
"CAJAS": { "CAJAS": {
"CAJA CHICA": {}, "CAJA CHICA": {
"CAJA PRINCIPAL": {}, "account_type": "Cash"
"FONDO A DEPOSITAR": {} },
"CAJA PRINCIPAL": {
"account_type": "Cash"
},
"FONDO A DEPOSITAR": {},
"account_type": "Cash"
}, },
"INVERSIONES A CORTO PLAZO": { "INVERSIONES A CORTO PLAZO": {
"INVERSIONES EN BONOS M.E.": {}, "INVERSIONES EN BONOS M.E.": {},
"INVERSIONES EN BONOS M.N.": {}, "INVERSIONES EN BONOS M.N. 1": {},
"INVERSIONES TEMPORALES": {}, "INVERSIONES TEMPORALES": {},
"PAPELES COMERCIALES": {} "PAPELES COMERCIALES": {}
} }
}, },
"GASTOS OPERACIONALES": { "GASTOS OPERACIONALES": {
"GASTOS PREPAGADOS OPERATIVOS": { "GASTOS PREPAGADOS OPERATIVOS": {
"ALQUILERES": {}, "ALQUILERES 1": {},
"PUBLICIDAD": {}, "PUBLICIDAD": {},
"SEGURO PREPAGADOS": {} "SEGURO PREPAGADOS": {}
} }
@ -102,40 +109,50 @@
} }
}, },
"INVENTARIOS": { "INVENTARIOS": {
"INVENTARIO EN TRANSITO": { "account_type": "Stock",
"MERCANCIA EN TRANSITO": {}, "is_group": 1
"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 LARGO PLAZO": {
"ACTIVO FIJO NETO": { "ACTIVO FIJO NETO": {
"ACTIVO FIJO": { "ACTIVO FIJO": {
"INMUEBLES COSTO ORIGINAL": {}, "INMUEBLES COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"LICENCIA Y SOFTWARE COSTO ORIGINAL": {}, "LICENCIA Y SOFTWARE COSTO ORIGINAL": {},
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {}, "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {
"MUEBLES Y ENSERES COSTO ORIGINAL": {}, "account_type": "Fixed Asset"
},
"MUEBLES Y ENSERES COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"TERRENO COSTO ORIGINAL": {}, "TERRENO COSTO ORIGINAL": {},
"VEHICULOS COSTO ORIGINAL": {} "VEHICULOS COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"account_type": "Fixed Asset"
}, },
"DEPRECIACION Y AMORTIZACION ACUMULADAS": { "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
"INMUEBLES COSTO ORIGINAL": {}, "INMUEBLES COSTO ORIGINAL 1": {
"LICENCIA Y SOFTWARE COSTO ORIGINAL": {}, "account_type": "Accumulated Depreciation"
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {}, },
"LICENCIA Y SOFTWARE COSTO ORIGINAL 1": {},
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"MEJORAS A PROPIEDAD COSTO ORIGINAL": {}, "MEJORAS A PROPIEDAD COSTO ORIGINAL": {},
"MUEBLES Y ENSERES COSTO ORIGINAL": {}, "MUEBLES Y ENSERES COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"TERRENOS COSTO ORIGINAL": {}, "TERRENOS COSTO ORIGINAL": {},
"VEHICULOS COSTO ORIGINAL": {} "VEHICULOS COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"account_type": "Accumulated Depreciation"
} }
}, },
"CARGOS DIFERIDOS": { "CARGOS DIFERIDOS": {
"CARGOS DIFERIDOS": { "CARGOS DIFERIDOS 1": {
"GASTOS DE CONSTITUCION": {}, "GASTOS DE CONSTITUCION": {},
"MARCA DE FABRICA": {}, "MARCA DE FABRICA": {},
"OTRAS CUENTAS POR COBRAR": { "OTRAS CUENTAS POR COBRAR": {
@ -145,7 +162,7 @@
}, },
"IMPUESTOS DIFERIDOS": { "IMPUESTOS DIFERIDOS": {
"IMPUESTOS DIFERIDOS ISR ": { "IMPUESTOS DIFERIDOS ISR ": {
"IMPUESTOS DIFERIDOS ISR ": {} "IMPUESTOS DIFERIDOS ISR 1": {}
} }
}, },
"INVERSIONES LARGO PLAZO": { "INVERSIONES LARGO PLAZO": {
@ -156,44 +173,44 @@
} }
}, },
"OTROS ACTIVOS": { "OTROS ACTIVOS": {
"OTROS ACTIVOS": { "OTROS ACTIVOS 1": {
"DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {}, "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {},
"DEPOSITOS GARANTIA BANCOS": {}, "DEPOSITOS GARANTIA BANCOS": {},
"DEPOSITOS GARANTIA PROVEEDORES": {} "DEPOSITOS GARANTIA PROVEEDORES": {}
} }
} }
}, },
"root_type": "" "root_type": "Asset"
}, },
"CAPITAL": { "CAPITAL": {
"CAPITAL SOCIAL": { "CAPITAL SOCIAL": {
"ACCIONES EN TESORERIA": { "ACCIONES EN TESORERIA": {
"ACCIONES EN TESORERIA": { "ACCIONES EN TESORERIA 1": {
"ACCIONES EN TESORERIA": {}, "ACCIONES EN TESORERIA 2": {},
"ACTUALIZACION DE VALOR": {} "ACTUALIZACION DE VALOR": {}
} }
}, },
"CAPITAL SOCIAL PAGADO": { "CAPITAL SOCIAL PAGADO": {
"CAPITAL SOCIAL PAGADO": { "CAPITAL SOCIAL PAGADO 1": {
"ACTUALIZACION DEL VALOR": {}, "ACTUALIZACION DEL VALOR 1": {},
"CAPITAL SOCIAL": {} "CAPITAL SOCIAL 1": {}
} }
} }
}, },
"GANANCIAS Y PERDIDAS": { "GANANCIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": { "GANACIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": {} "GANACIAS Y PERDIDAS 1": {}
} }
}, },
"RESERVA DE CAPITAL": { "RESERVA DE CAPITAL": {
"OTRAS RESERVAS": { "OTRAS RESERVAS": {
"OTRAS RESERVAS": { "OTRAS RESERVAS 1": {
"ACTUALIZACION DEL VALOR": {}, "ACTUALIZACION DEL VALOR": {},
"VALOR ORIGINAL": {} "VALOR ORIGINAL": {}
} }
}, },
"RESERVA LEGAL": { "RESERVA LEGAL": {
"RESERVA LEGAL": { "RESERVA LEGAL 1": {
"RESERVA P/FUTURO AUMENTO DE CAPITAL": {}, "RESERVA P/FUTURO AUMENTO DE CAPITAL": {},
"VALOR ORIGINAL RESERVA LEGAL": {} "VALOR ORIGINAL RESERVA LEGAL": {}
} }
@ -201,7 +218,7 @@
}, },
"SUPERAVIT": { "SUPERAVIT": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": { "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {} "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS 1": {}
}, },
"SUPERAVIT GANADO": { "SUPERAVIT GANADO": {
"RESULTADO POR EXPOS. A LA INFLACION": { "RESULTADO POR EXPOS. A LA INFLACION": {
@ -215,22 +232,21 @@
} }
} }
}, },
"root_type": "" "root_type": "Equity"
}, },
"COSTO": { "COSTO": {
"COSTO DE VENTAS": { " Gastos incluidos en la valoraci\u00f3n": {
"COSTO DE VENTAS": { "account_type": "Expenses Included In Valuation"
"COSTO DE VENTAS": {
"COSTO DE VENTAS": {}
}
}
}, },
"root_type": "" "COSTO DE VENTAS": {
"account_type": "Cost of Goods Sold"
},
"root_type": "Expense"
}, },
"CUENTAS DE ORDEN": { "CUENTAS DE ORDEN": {
"CUENTAS DE ORDEN": { "CUENTAS DE ORDEN 1": {
"CUENTAS DE ORDEN DEUDORAS": { "CUENTAS DE ORDEN DEUDORAS": {
"CUENTAS DE ORDEN DEUDORAS": { "CUENTAS DE ORDEN DEUDORAS 1": {
"CARTAS DE CREDITOS": {}, "CARTAS DE CREDITOS": {},
"MERCANCIAS COMPRADAS EN TRANSITO": {}, "MERCANCIAS COMPRADAS EN TRANSITO": {},
"MERCANCIAS EN CONSIGNACION": {} "MERCANCIAS EN CONSIGNACION": {}
@ -238,14 +254,14 @@
} }
}, },
"CUENTAS DE ORDEN ACREEDORAS": { "CUENTAS DE ORDEN ACREEDORAS": {
"CUENTAS DE ORDEN ACREEDORAS": { "CUENTAS DE ORDEN ACREEDORAS 1": {
"CUENTAS DE ORDEN ACREEDORAS": { "CUENTAS DE ORDEN ACREEDORAS 2": {
"MERCANCIA EN CONSIGNACION P. COMPRA": {}, "MERCANCIA EN CONSIGNACION P. COMPRA": {},
"MERCANCIA VENDIDAS EN TRANSITO": {} "MERCANCIA VENDIDAS EN TRANSITO": {}
} }
} }
}, },
"root_type": "" "root_type": "Asset"
}, },
"GASTOS": { "GASTOS": {
"GASTOS OPERATIVOS": { "GASTOS OPERATIVOS": {
@ -256,10 +272,19 @@
"DEPRECIACION": { "DEPRECIACION": {
"INMUEBLES": {}, "INMUEBLES": {},
"LICENCIA Y SOFTWARE": {}, "LICENCIA Y SOFTWARE": {},
"MAQUINARIAS Y EQUIPOS": {}, "MAQUINARIAS Y EQUIPOS": {
"MEJORAS A PROPIEDAD": {}, "account_type": "Depreciation"
"MUEBLES Y ENSERES": {}, },
"VEHICULOS": {} "MEJORAS A PROPIEDAD": {
"account_type": "Depreciation"
},
"MUEBLES Y ENSERES": {
"account_type": "Depreciation"
},
"VEHICULOS": {
"account_type": "Depreciation"
},
"account_type": "Depreciation"
} }
}, },
"GASTOS COMERCIALIZACION": { "GASTOS COMERCIALIZACION": {
@ -270,10 +295,10 @@
"EVENTOS ESPECIALES": {}, "EVENTOS ESPECIALES": {},
"MATERIALES PROMOCIONALES": {}, "MATERIALES PROMOCIONALES": {},
"MEDIOS": {}, "MEDIOS": {},
"PATENTE INDUSTRIA Y COMERCIO": {}, "PATENTE INDUSTRIA Y COMERCIO 1": {},
"PRODUCCION MATERIAL P.O.P.": {}, "PRODUCCION MATERIAL P.O.P.": {},
"PROMOCIONES": {}, "PROMOCIONES": {},
"PUBLICIDAD": {}, "PUBLICIDAD 1": {},
"TRANSPORTE Y FLETES": {} "TRANSPORTE Y FLETES": {}
} }
}, },
@ -285,7 +310,7 @@
"BENEFICIOS COMEDOR": {}, "BENEFICIOS COMEDOR": {},
"BENEFICIOS SERVICIOS MEDICOS": {}, "BENEFICIOS SERVICIOS MEDICOS": {},
"BENEFICIOS UNIFORMES": {}, "BENEFICIOS UNIFORMES": {},
"BONIFICACION UNICA ESPECIAL": {}, "BONIFICACION UNICA ESPECIAL 1": {},
"BONO VACACIONAL": {}, "BONO VACACIONAL": {},
"COMISION AL PERSONAL": {}, "COMISION AL PERSONAL": {},
"CONTRIBUCIONES": {}, "CONTRIBUCIONES": {},
@ -294,23 +319,27 @@
"HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {}, "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {},
"HORAS EXTRAORDINARIAS": {}, "HORAS EXTRAORDINARIAS": {},
"HORAS EXTRAS": {}, "HORAS EXTRAS": {},
"INTERESES S/PRESTACIONES SOCIALES": {}, "INTERESES S/PRESTACIONES SOCIALES 2": {},
"PRESTACIONES SOCIALES": {}, "PRESTACIONES SOCIALES 1": {},
"PRIMA POR RENDIMIENTO": {}, "PRIMA POR RENDIMIENTO": {},
"PROGRAMA DE ALIMENTACION EMPLEADOS": {}, "PROGRAMA DE ALIMENTACION EMPLEADOS": {},
"SUELDOS DIRECTIVOS": {}, "SUELDOS DIRECTIVOS": {},
"SUELDOS EMPLEADOS": {}, "SUELDOS EMPLEADOS": {},
"TRANSPORTE Y ALIMENTACION": {}, "TRANSPORTE Y ALIMENTACION": {},
"UTILIDADES": {}, "UTILIDADES 2": {},
"VACACIONES": {}, "VACACIONES 2": {},
"VIATICOS Y GASTOS DE REPRESENTACION": {} "VIATICOS Y GASTOS DE REPRESENTACION": {}
} }
}, },
"GASTOS GENERALES": { "GASTOS GENERALES": {
"GASTOS GENERALES": { "GASTOS GENERALES 1": {
"AGUA POTABLE Y REFRIGERIO": {}, "AGUA POTABLE Y REFRIGERIO": {},
"AJUSTE DE INVENTARIOS DONADOS": {}, "AJUSTE DE INVENTARIOS DONADOS": {
"AJUSTE DE INVENTARIOS OBSOLETOS": {}, "account_type": "Stock Adjustment"
},
"AJUSTE DE INVENTARIOS OBSOLETOS": {
"account_type": "Stock Adjustment"
},
"ARRENDAMIENTO": {}, "ARRENDAMIENTO": {},
"ARTICULOS DE OFICINA": {}, "ARTICULOS DE OFICINA": {},
"ASEO URBANO": {}, "ASEO URBANO": {},
@ -320,7 +349,7 @@
"BONIFICACION UNICA ESPECIAL": {}, "BONIFICACION UNICA ESPECIAL": {},
"COMBUSTIBLES": {}, "COMBUSTIBLES": {},
"COMIDAS, VIAJES Y TRASLADOS": {}, "COMIDAS, VIAJES Y TRASLADOS": {},
"CONDOMINIOS": {}, "CONDOMINIOS 1": {},
"CONVENSION DE COMERCIALIZACION": {}, "CONVENSION DE COMERCIALIZACION": {},
"DERECHO DE FRENTE": {}, "DERECHO DE FRENTE": {},
"ENERGIA ELECTRICA": {}, "ENERGIA ELECTRICA": {},
@ -342,7 +371,7 @@
"REMANENTES DISTRIBUIBLES": {}, "REMANENTES DISTRIBUIBLES": {},
"REPARACIONES": {}, "REPARACIONES": {},
"REPAROS": {}, "REPAROS": {},
"SEGUROS": {}, "SEGUROS 1": {},
"SERVICIOS CONTRATADOS A TERCEROS": {}, "SERVICIOS CONTRATADOS A TERCEROS": {},
"SERVICIOS DE PUBLICIDAD": {}, "SERVICIOS DE PUBLICIDAD": {},
"SERVICIOS PUBLICOS": {}, "SERVICIOS PUBLICOS": {},
@ -356,17 +385,17 @@
} }
} }
}, },
"root_type": "" "root_type": "Expense"
}, },
"INGRESOS": { "INGRESOS": {
"INGRESOS OPERACIONALES": { "INGRESOS OPERACIONALES": {
"INGRESOS OPERACIONALES": { "INGRESOS OPERACIONALES 1": {
"DESCUENTOS Y DEVOLUCION EN VENTAS": { "DESCUENTOS Y DEVOLUCION EN VENTAS": {
"DESCUENTOS EN VENTAS": {}, "DESCUENTOS EN VENTAS": {},
"DEVOLUCIONES EN VENTAS": {} "DEVOLUCIONES EN VENTAS": {}
}, },
"INGRESOS POR SERVICIOS": { "INGRESOS POR SERVICIOS": {
"INGRESOS POR SERVICIOS": {} "INGRESOS POR SERVICIOS 1": {}
}, },
"VENTAS": { "VENTAS": {
"VENTAS EXPORTACION": {}, "VENTAS EXPORTACION": {},
@ -376,7 +405,7 @@
} }
} }
}, },
"root_type": "" "root_type": "Income"
}, },
"OTROS INGRESOS (EGRESOS)": { "OTROS INGRESOS (EGRESOS)": {
"EGRESOS": { "EGRESOS": {
@ -384,17 +413,17 @@
"EGRESOS NO GRAVABLES": { "EGRESOS NO GRAVABLES": {
"IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {} "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
}, },
"GASTOS FINANCIEROS": { "GASTOS FINANCIEROS 1": {
"COMISIONES TICKET DE ALIMENTACION": {}, "COMISIONES TICKET DE ALIMENTACION": {},
"COMISIONES Y GASTOS BANCARIOS": {}, "COMISIONES Y GASTOS BANCARIOS": {},
"INTERESES BANCOS NACIONALES": {}, "INTERESES BANCOS NACIONALES": {},
"INTERESES POR FINANCIAMIENTOS": {}, "INTERESES POR FINANCIAMIENTOS": {},
"OTROS EGRESOS": {} "OTROS EGRESOS": {}
}, },
"OTROS EGRESOS": { "OTROS EGRESOS 1": {
"AJUSTE DE A\u00d1OS ANTERIORES": {}, "AJUSTE DE A\u00d1OS ANTERIORES": {},
"FLUCTUACION CAMBIARIA NO REALIZADAS": {}, "FLUCTUACION CAMBIARIA NO REALIZADAS": {},
"INTERESES S/PRESTACIONES SOCIALES": {}, "INTERESES S/PRESTACIONES SOCIALES 1": {},
"PERDIDA POR ROBO DE INVENTARIO": {}, "PERDIDA POR ROBO DE INVENTARIO": {},
"PERDIDAS EN DIFERENCIAL CAMBIARIO": {}, "PERDIDAS EN DIFERENCIAL CAMBIARIO": {},
"PERDIDAS EN INVERSIONES DE BONOS P.": {}, "PERDIDAS EN INVERSIONES DE BONOS P.": {},
@ -404,26 +433,29 @@
} }
}, },
"OTROS INGRESOS": { "OTROS INGRESOS": {
"OTROS INGRESOS": { "OTROS INGRESOS 1": {
"INGRESOS FINANCIEROS": { "INGRESOS FINANCIEROS": {
"INTERESES DE BANCOS EXTRANJEROS": {}, "INTERESES DE BANCOS EXTRANJEROS": {},
"INTERESES DE BANCOS NACIONALES": {}, "INTERESES DE BANCOS NACIONALES": {},
"OTROS INGRESOS FINANCIEROS": {} "OTROS INGRESOS FINANCIEROS": {}
}, },
"OTROS INGRESOS": { "OTROS INGRESOS 2": {
"GANANCIAS EN DIFERENCIAL CAMBIARIO": {}, "GANANCIAS EN DIFERENCIAL CAMBIARIO": {},
"GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {}, "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {},
"GANANCIAS EN VENTAS DE INVERSIONES": {}, "GANANCIAS EN VENTAS DE INVERSIONES": {},
"INTERESES VARIOS": {}, "INTERESES VARIOS": {},
"OTROS INGRESOS": {} "OTROS INGRESOS 3": {}
} }
} }
}, },
"root_type": "" "root_type": "Income"
}, },
"PASIVO": { "PASIVO": {
" Stock recibidas, pero no facturada": {
"account_type": "Stock Received But Not Billed"
},
"OTROS PASIVOS A CORTO PLAZO": { "OTROS PASIVOS A CORTO PLAZO": {
"OTROS PASIVOS A CORTO PLAZO": { "OTROS PASIVOS A CORTO PLAZO 1": {
"IMPUESTOS POR PAGAR": { "IMPUESTOS POR PAGAR": {
"1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {}, "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {},
"10% ISR RETENIDO ARRENDAMIENTO": {}, "10% ISR RETENIDO ARRENDAMIENTO": {},
@ -443,19 +475,15 @@
"PASIVO A CORTO PLAZO": { "PASIVO A CORTO PLAZO": {
"ACUMULACIONES LABORALES": { "ACUMULACIONES LABORALES": {
"APORTES EMPLEADOS": { "APORTES EMPLEADOS": {
"APORTES EMPLEADOS": {}, "APORTES EMPLEADOS 1": {},
"FONDO DE AHORRO": {}, "FONDO DE AHORRO": {},
"FONDO FIDEICOMISO": {} "FONDO FIDEICOMISO": {}
} }
}, },
"DIVIDENDO POR PAGAR": { "DIVIDENDO POR PAGAR": {
"DIVIDENDO POR PAGAR": { "DIVIDENDO POR PAGAR 1": {
"DIVDENDO POR COBRAR NO COBRADOS": { "DIVDENDO POR COBRAR NO COBRADOS": {},
"account_type": "Receivable" "DIVIDENDO POR PAGAR VIGENTES": {}
},
"DIVIDENDO POR PAGAR VIGENTES": {
"account_type": "Payable"
}
} }
}, },
"DOCUMENTOS Y CUENTAS POR PAGAR": { "DOCUMENTOS Y CUENTAS POR PAGAR": {
@ -463,7 +491,8 @@
"CUENTAS POR PAGAR ACCIONISTAS": { "CUENTAS POR PAGAR ACCIONISTAS": {
"CUENTAS POR PAGAR SOCIOS": { "CUENTAS POR PAGAR SOCIOS": {
"account_type": "Payable" "account_type": "Payable"
} },
"account_type": "Payable"
}, },
"PROVEEDORES EXTRANJEROS": {}, "PROVEEDORES EXTRANJEROS": {},
"PROVEEDORES OCASIONALES": { "PROVEEDORES OCASIONALES": {
@ -475,8 +504,10 @@
}, },
"TARJETA DE CREDITO X": { "TARJETA DE CREDITO X": {
"account_type": "Payable" "account_type": "Payable"
} },
} "account_type": "Payable"
},
"account_type": "Payable"
}, },
"GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": { "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
"CONTRIBUCIONES PATRONAL": { "CONTRIBUCIONES PATRONAL": {
@ -492,8 +523,8 @@
"IMPUESTOS MUNICIPALES POR PAGAR": { "IMPUESTOS MUNICIPALES POR PAGAR": {
"account_type": "Payable" "account_type": "Payable"
}, },
"IMPUESTOS POR PAGAR": { "IMPUESTOS POR PAGAR 1": {
"account_type": "Payable" "account_type": "Tax"
}, },
"INTERESES S/PRESTACIONES SOCIALES": {}, "INTERESES S/PRESTACIONES SOCIALES": {},
"NOMINA POR PAGAR": { "NOMINA POR PAGAR": {
@ -525,7 +556,7 @@
"IMPUESTOS SOBRE LA RENTA POR PAGAR": { "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
"ISR ACUMULADOS GASTOS": { "ISR ACUMULADOS GASTOS": {
"DECLARACION ESTIMADAS": {}, "DECLARACION ESTIMADAS": {},
"ISR ACUMULADOS GASTOS": {}, "ISR ACUMULADOS GASTOS 1": {},
"RAR AJUSTE INICIAL POR INFLACION": {} "RAR AJUSTE INICIAL POR INFLACION": {}
} }
}, },
@ -535,7 +566,7 @@
} }
}, },
"RESERVAS": { "RESERVAS": {
"RESERVAS": { "RESERVAS 1": {
"RESERVAS FINANCIERAS": {}, "RESERVAS FINANCIERAS": {},
"RESERVAS FISCALES": {}, "RESERVAS FISCALES": {},
"RESERVAS OPERATIVAS": {} "RESERVAS OPERATIVAS": {}
@ -550,22 +581,22 @@
} }
}, },
"OTROS PASIVOS A LARGO PLAZO": { "OTROS PASIVOS A LARGO PLAZO": {
"OTROS PASIVOS A LARGO PLAZO": { "OTROS PASIVOS A LARGO PLAZO 1": {
"OTROS PASIVOS A LARGO PLAZO": {} "OTROS PASIVOS A LARGO PLAZO 2": {}
} }
}, },
"PASIVOS FINANCIEROS A LARGO PLAZO": { "PASIVOS FINANCIEROS A LARGO PLAZO": {
"PASIVOS FINANCIEROS A LARGO PLAZO": { "PASIVOS FINANCIEROS A LARGO PLAZO 1": {
"PASIVOS FINANCIEROS A LARGO PLAZO": {} "PASIVOS FINANCIEROS A LARGO PLAZO 2": {}
} }
}, },
"PASIVOS INTERCOMPA\u00d1IAS": { "PASIVOS INTERCOMPA\u00d1IAS": {
"PASIVOS INTERCOMPA\u00d1IAS": { "PASIVOS INTERCOMPA\u00d1IAS 1": {
"PASIVOS INTERCOMPA\u00d1IAS": {} "PASIVOS INTERCOMPA\u00d1IAS 2": {}
} }
} }
}, },
"root_type": "" "root_type": "Liability"
} }
} }
} }

494
erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_catalogo_de_cuentas.json Normal file
View File

@ -0,0 +1,494 @@
{
"country_code": "ni",
"name": "Nicaragua - Catalogo de Cuentas",
"tree": {
"Activo": {
"Activo Corriente": {
"Activos Financieros Realizables a Corto Plazo": {
"Bonos y Acciones Disponibles para la Venta": {},
"Certificados Bancarios": {},
"Inversiones a Corto Plazo": {},
"Otros Valores Negociables a Corto Plazo": {}
},
"Cuentas y Documentos por Cobrar a Clientes": {
"Cuentas por Cobrar Moneda Extrangera": {
"account_type": "Receivable"
},
"Cuentas por Cobrar Moneda Nacional": {
"account_type": "Receivable"
},
"Cuentas por Cobrar por Exportaciones": {
"account_type": "Receivable"
},
"Documentos por Cobrar Moneda Extrangera": {
"account_type": "Receivable"
},
"Documentos por Cobrar Moneda Nacional": {
"account_type": "Receivable"
},
"Estimacion para Cuentas Incobrables": {}
},
"Efectivo en Caja y Bancos": {
"Caja": {
"Caja Chica Moneda Extrangera": {
"account_type": "Cash"
},
"Caja Chica Moneda Nacional": {
"account_type": "Cash"
},
"Caja General Moneda Extrangera": {
"account_type": "Cash"
},
"Caja General Moneda Nacional": {
"account_type": "Cash"
},
"Fondos por Depositar": {
"account_type": "Cash"
}
},
"Cuentas Bancarias": {
"Cuenta Corriente Moneda Extrangera": {
"account_type": "Bank"
},
"Cuenta Corriente Moneda Nacional": {
"account_type": "Bank"
},
"account_type": "Bank"
},
"Otros Equivalentes a Efectivo": {
"account_type": "Cash",
"is_group": 1
}
},
"Impuestos Acreditables": {
"Anticipos de IR o Pago Minimo Definitivo": {},
"Impuesto a Valor Agregado Acreditable": {
"Acreditacion Proporcional": {},
"IVA Acreditable por Compra de Bienes": {
"account_type": "Tax"
},
"IVA Acreditable por Importaciones": {
"account_type": "Tax"
},
"IVA Acreditable por Prestacion de Servicios y Uso y Goce de Bienes": {
"account_type": "Tax"
}
},
"Retenciones Definitivas Sobre Rentas o Ganancias de Capital": {},
"Retenciones a Cuenta de IMI Acreditables": {},
"Retenciones a Cuenta de IR Acreditables": {
"Retencion Operaciones Targeta Debito/Credito 1.5%": {
"account_type": "Tax"
},
"Retencion por V/Bienes o P/Servicios 2%": {
"account_type": "Tax"
}
}
},
"Inventarios": {
"Ajuste de Inventarios": {
"account_type": "Stock Adjustment"
},
"Todos los Almacenes": {
"account_type": "Stock",
"is_group": 1
},
"account_type": "Stock"
},
"Otras Cuentas por Cobrar": {
"account_type": "Receivable",
"is_group": 1
}
},
"Activo no Corriente": {
"Activo por Impuestos Diferidos": {
"is_group": 1
},
"Activos Intangibles": {
"Amortizacion de Activos Intangibles": {
"is_group": 1
},
"Concesiones": {
"is_group": 1
},
"Derechos de Autor": {
"is_group": 1
},
"Deterioro de Valor de Activos Intangibles": {},
"Gastos de investigacion": {
"is_group": 1
},
"Licencias": {
"is_group": 1
},
"Marcas Registradas": {
"is_group": 1
},
"Patentes": {
"is_group": 1
}
},
"Amortizables": {
"Amortizacion de Activos Amortizables": {},
"Deterioro de Valaor de Activos Amortizables": {},
"Gastos Pre Operativos": {
"account_type": "Expenses Included In Valuation"
},
"Gastos de Consitucion": {
"account_type": "Expenses Included In Valuation"
},
"Mejoras en Bienes Arrendados": {
"is_group": 1
}
},
"Bienes en Arrendamiento Financiero": {
"Equipos y Maquinaria en Arrendamiento": {},
"Locales y Edificios en Arrendamiento": {}
},
"Cuentas por Cobrar a Largo Plazo": {
"Creditos a Largo Plazo": {
"is_group": 1
}
},
"Inversiones Permanentes": {
"Inversiones Permanentes 1": {
"account_type": "Fixed Asset",
"is_group": 1
},
"Negocios Conjuntos": {
"account_type": "Fixed Asset",
"is_group": 1
}
},
"Inversiones a Largo Plazo": {
"Depositos Bancarios a Plazo": {
"is_group": 1
},
"Intereses percibidos por adelantado": {
"is_group": 1
},
"Titulos y Acciones": {
"is_group": 1
}
},
"Propiedad Planta y Equipo": {
"Almacenes": {},
"Depresiacion Acumulada": {
"account_type": "Depreciation"
},
"Edificios": {},
"Equipo de Computo": {},
"Maquinaria Industrial": {},
"Mobiliario y Equipo de Oficinas": {},
"Otra Bienes Mobiliarios": {
"account_type": "Fixed Asset"
},
"Otros Activos Inmobiliarios": {},
"Parque Vehicular": {},
"Terrenos": {},
"account_type": "Fixed Asset"
}
},
"root_type": "Asset"
},
"Capital y Patrimonio": {
"Aporte de Socios": {
"Capital": {
"Capital Social Pagado": {
"account_type": "Equity"
},
"Capital Social no Pagado": {
"account_type": "Equity"
}
}
},
"Donaciones": {
"is_group": 1
},
"Ganancias Acumuladas": {
"Reservas": {
"Reservas Legales": {
"account_type": "Equity"
},
"Reservas Voluntarias": {
"account_type": "Equity"
}
},
"Resultados": {
"Ajustes a Periodos Anteriores": {
"account_type": "Equity"
},
"Resultado del ejercicio": {
"account_type": "Equity"
},
"Resultados Acumulados": {
"account_type": "Equity"
}
}
},
"root_type": "Equity"
},
"Costos y Gastos": {
"Costo de Venta": {
"Costo de Bienes": {
"account_type": "Cost of Goods Sold"
},
"Costo de Produccion": {
"account_type": "Cost of Goods Sold"
},
"Costo de Servicios": {
"account_type": "Cost of Goods Sold"
},
"account_type": "Cost of Goods Sold"
},
"Costos y Gastos No Deducibles": {},
"Gastopor Depreciacion": {
"account_type": "Depreciation"
},
"Gastos de Administracion": {
"Alquileres": {},
"Amortizaciones": {},
"Ayuda a Empleados": {},
"Capacitacion al Personal": {},
"Combustible": {},
"Cuentas Incobrables": {},
"Donaciones 1": {},
"Fletes y Correos": {},
"Gastos Varios": {},
"IVA Proporcional no Acreditado": {},
"Impuesto Municipal": {},
"Inatec": {},
"Indemnizacion": {},
"Mantenimiento y Reparaciones": {},
"Matricula": {},
"Papeleria": {},
"Recoleccion de Basura": {},
"Representacion": {},
"Seguros": {},
"Servicios Basicos": {
"Agua Potable": {},
"Celular": {},
"Costos por Servicios WEB": {},
"Energia Electrica": {},
"Internet": {},
"Telefono Fijo": {}
},
"Uniformes": {},
"Vigilancia": {}
},
"Gastos de Ventas": {
"Fletes": {},
"Mercadeo": {},
"Muestras Gratis": {},
"Promociones": {},
"Publicidad": {},
"Regalosa Clientes": {}
},
"Gastos por Salarios y Otras Compensaciones": {},
"Gastos por Servicios Profesionales y Tecnicos": {},
"Impuesto por Rentas y Ganancias de Capital": {},
"Impuesto sobre la Rentade Activividades Economicas": {},
"Otros Gastos": {
"Certificacion de Cheques y Chequeras": {},
"Perdida Cambiario": {},
"P\u00e9rdida en Venta de Activo Fijo": {
"account_type": "Cost of Goods Sold"
},
"Siniestros": {}
},
"root_type": "Expense"
},
"Ingresos": {
"Ingresos no Grabables": {
"Ingreso por Rentas y Ganacias de Capital sujetas a Retencion Definitiva": {},
"Interes Bancarios": {},
"Otros Ingresos no Grabables": {}
},
"Otros Ingresos Grabables": {
"Ganacia Cambiaria": {},
"Otros Ingresos Grabables 1": {},
"Sobrante en Arqueo de Caja": {}
},
"Ventas": {
"Venta de Bienes o Prestacion de Servicios Exentos": {},
"Venta de Bienes o Prestacion de Servicios Exonerados": {},
"Venta de Bienes o Prestacion de Servicios Grabados": {},
"Venta por Exportaciones": {}
},
"root_type": "Income"
},
"Pasivo": {
"Obligaciones por Arrendamiento Financiero a Largo Plazo": {
"is_group": 1
},
"Pasivo Corriente": {
"Anticipos de Clientes": {},
"Cuentas por Pagar Proveedores": {
"Bienes Adquiridos no Pagados": {
"account_type": "Stock Received But Not Billed"
},
"Cuentas por Pagar Moneda Extrangera": {
"account_type": "Payable"
},
"Cuentas por Pagar Moneda Nacional": {
"account_type": "Payable"
},
"Cuentas por Pagar por Importaciones": {
"account_type": "Payable"
},
"Documentos por Pagar Moneda Extrangera": {
"account_type": "Payable"
},
"Documentos por Pagar Moneda Nacional": {
"account_type": "Payable"
}
},
"Gastos por Pagar": {
"Prestaciones Sociales": {
"is_group": 1
},
"Salarios por Pagar": {},
"Servicios Basicos 1": {
"is_group": 1
}
},
"Impuestos por Pagar": {
"Impuesto al Valor Agregado por Pagar": {
"account_type": "Tax"
},
"Impuesto sobre la Renta por Actividades Economicas": {
"account_type": "Tax"
},
"Impuestos Municipales": {
"Impuesto Municipal Sobre Ingresos": {
"account_type": "Tax"
},
"Matricula Municipal": {
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},
"Recoleccion Basura": {
"account_type": "Tax"
}
}
},
"Otras Cuentas por Pagar": {
"is_group": 1
},
"Pasivos Financieros a Corto Plazo": {
"Otras Deudas Bancarias": {
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},
"Prestamos por Pagar a Corto Plazo": {
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},
"Sobregiros Bancarios": {
"is_group": 1
}
},
"Provisiones por Pagar": {
"Pasivos Laborales": {
"Aguinaldo por Pagar": {},
"Indemnizacion Laboral": {}
},
"Reclamos por Pagar": {},
"Responsabilidad frente a terceros": {}
},
"Retenciones por Pagar": {
"Rentas de Actividades Economicas": {
"Otras Retenciones 10%": {
"account_type": "Tax"
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"Retencion 10% Servicios Profesionales": {
"account_type": "Tax"
},
"Retencion 2% por C/Bienes o P/Servicios": {
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"Retencion 3% compra Bienes Agropecuarios": {
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},
"Retencion 5% compra Madera en Rollo": {
"account_type": "Tax"
},
"Retencion Definitiva 1.5% Actividades Economicas No Residentes": {
"account_type": "Tax"
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"Retencion Definitiva 10% Actividades Economicas No Residentes": {
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"Retencion Definitiva 15% Actividades Economicas No Residentes": {
"account_type": "Tax"
},
"Retencion Definitiva 3% Actividades Economicas No Residentes": {
"account_type": "Tax"
}
},
"Rentas del Trabajo": {
"Retencion Definitiva 10% por Rentas del Trabajo - Indemnizacion Adicional": {
"account_type": "Tax"
},
"Retencion Definitiva 12.5% por Rentas del Trabajo - Dietas": {
"account_type": "Tax"
},
"Retencion Definitiva 15% por Rentas del Trabajo - No Residentes": {
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},
"Retencion Rentas del Trabajo Tarifa Progresiva": {
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}
},
"Rentas y Ganancias de Capital": {
"Retencion Definitiva 0.25% Transacciones Bursatiles": {
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},
"Retencion Definitiva 1% Transacciones Bursatiles": {
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},
"Retencion Definitiva 1.5% Transacciones Bursatiles": {
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},
"Retencion Definitiva 10% por Ganancia de Capital": {
"account_type": "Tax"
},
"Retencion Definitiva 2% Transacciones Bursatiles": {
"account_type": "Tax"
},
"Retencion Definitiva 5% por Rentas de Capital": {
"account_type": "Tax"
},
"Retencion Defintiva 10% por Rentas de Capital": {
"account_type": "Tax"
},
"Retencion Defintiva 15% por Rentas de Capital": {
"account_type": "Tax"
},
"Retenciones Defintiva 5% Fondos de Inversion": {
"account_type": "Tax"
}
},
"Retencion 17% Operaciones con Paraisos Fiscales": {
"account_type": "Tax"
}
}
},
"Pasivo No Corriente": {
"Cuentas por Pagar a Largo Plaso": {
"is_group": 1
},
"Otras Cuentas por Pagar a Largo Plazo": {
"is_group": 1
},
"Otros Pasivos Financieros a Largo Plaso": {
"is_group": 1
},
"Prestamos a Largo Plazo": {
"is_group": 1
}
},
"Pasivo por Impuestos Diferidos": {
"is_group": 1
},
"root_type": "Liability"
}
}
}

466
erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_ni_chart_template.json
View File

@ -1,466 +0,0 @@
{
"country_code": "ni",
"name": "Nicaragua - Catalogo de Cuentas",
"tree": {
"Activo": {
"Activo Corriente": {
"Efectivo en Caja y Bancos": {
"Caja": {
"Caja General Moneda Nacional": {
"account_type": "Cash"
},
"Caja General Moneda Extrangera": {
"account_type": "Cash"
},
"Caja Chica Moneda Nacional": {
"account_type": "Cash"
},
"Caja Chica Moneda Extrangera": {
"account_type": "Cash"
},
"Fondos por Depositar": {
"account_type": "Cash"
}
},
"Cuentas Bancarias": {
"Cuenta Corriente Moneda Nacional": {
"account_type": "Bank"
},
"Cuenta Corriente Moneda Extrangera": {
"account_type": "Bank"
}
},
"Otros Equivalentes a Efectivo": {
"is_group": 1,
"account_type": "Cash"
}
},
"Activos Financieros Realizables a Corto Plazo": {
"Inversiones a Corto Plazo": {},
"Bonos y Acciones Disponibles para la Venta": {},
"Certificados Bancarios": {},
"Otros Valores Negociables a Corto Plazo": {}
},
"Cuentas y Documentos por Cobrar a Clientes": {
"Cuentas por Cobrar Moneda Nacional": {
"account_type": "Receivable"
},
"Cuentas por Cobrar Moneda Extrangera": {
"account_type": "Receivable"
},
"Documentos por Cobrar Moneda Nacional": {
"account_type": "Receivable"
},
"Documentos por Cobrar Moneda Extrangera": {
"account_type": "Receivable"
},
"Cuentas por Cobrar por Exportaciones": {
"account_type": "Receivable"
},
"Estimacion para Cuentas Incobrables": {}
},
"Inventarios": {
"is_group": 1,
"account_type": "Stock"
},
"Impuestos Acreditables": {
"Impuesto a Valor Agregado Acreditable": {
"IVA Acreditable por Compra de Bienes": {
"account_type": "Tax"
},
"IVA Acreditable por Importaciones": {
"account_type": "Tax"
},
"IVA Acreditable por Prestacion de Servicios y Uso y Goce de Bienes": {
"account_type": "Tax"
},
"Acreditacion Proporcional": {}
},
"Anticipos de IR o Pago Minimo Definitivo": {},
"Retenciones a Cuenta de IR Acreditables": {
"Retencion por V/Bienes o P/Servicios 2%": {
"account_type": "Tax"
},
"Retencion Operaciones Targeta Debito/Credito 1.5%": {
"account_type": "Tax"
}
},
"Retenciones a Cuenta de IMI Acreditables": {},
"Retenciones Definitivas Sobre Rentas o Ganancias de Capital": {}
},
"Otras Cuentas por Cobrar": {
"is_group": 1,
"account_type": "Receivable"
}
},
"Activo no Corriente": {
"Propiedad Planta y Equipo": {
"Terrenos": {},
"Edificios": {},
"Almacenes": {},
"Otros Activos Inmobiliarios": {},
"Parque Vehicular": {},
"Equipo de Computo": {},
"Mobiliario y Equipo de Oficinas": {},
"Maquinaria Industrial": {},
"Otra Bienes Mobiliarios": {},
"Depresiacion Acumulada": {},
"account_type": "Fixed Asset"
},
"Inversiones Permanentes": {
"Inversiones Permanentes": {
"is_group": 1,
"account_type": "Fixed Asset"
},
"Negocios Conjuntos": {
"is_group": 1,
"account_type": "Fixed Asset"
}
},
"Bienes en Arrendamiento Financiero": {
"Locales y Edificios en Arrendamiento": {},
"Equipos y Maquinaria en Arrendamiento": {}
},
"Activos Intangibles": {
"Patentes": {
"is_group": 1
},
"Marcas Registradas": {
"is_group": 1
},
"Derechos de Autor": {
"is_group": 1
},
"Concesiones": {
"is_group": 1
},
"Licencias": {
"is_group": 1
},
"Gastos de investigacion": {
"is_group": 1
},
"Amortizacion de Activos Intangibles": {
"is_group": 1
},
"Deterioro de Valor de Activos Intangibles": {}
},
"Amortizables": {
"Gastos de Consitucion": {},
"Gastos Pre Operativos": {},
"Mejoras en Bienes Arrendados": {
"is_group": 1
},
"Amortizacion de Activos Amortizables": {},
"Deterioro de Valaor de Activos Amortizables": {}
},
"Cuentas por Cobrar a Largo Plazo": {
"Creditos a Largo Plazo": {
"is_group": 1
}
},
"Inversiones a Largo Plazo": {
"Depositos Bancarios a Plazo": {
"is_group": 1
},
"Intereses percibidos por adelantado": {
"is_group": 1
},
"Titulos y Acciones": {
"is_group": 1
}
},
"Activo por Impuestos Diferidos": {
"is_group": 1
}
},
"root_type": "Asset"
},
"Pasivo": {
"Pasivo Corriente": {
"Cuentas por Pagar Proveedores": {
"Cuentas por Pagar Moneda Nacional": {
"account_type": "Payable"
},
"Cuentas por Pagar Moneda Extrangera": {
"account_type": "Payable"
},
"Documentos por Pagar Moneda Nacional": {
"account_type": "Payable"
},
"Documentos por Pagar Moneda Extrangera": {
"account_type": "Payable"
},
"Cuentas por Pagar por Importaciones": {
"account_type": "Payable"
}
},
"Anticipos de Clientes": {},
"Pasivos Financieros a Corto Plazo": {
"Prestamos por Pagar a Corto Plazo": {
"is_group": 1
},
"Sobregiros Bancarios": {
"is_group": 1
},
"Otras Deudas Bancarias": {
"is_group": 1
}
},
"Gastos por Pagar": {
"Servicios Basicos": {
"is_group": 1
},
"Prestaciones Sociales": {
"is_group": 1
},
"Salarios por Pagar": {}
},
"Provisiones por Pagar": {
"Pasivos Laborales": {
"Indemnizacion Laboral": {},
"Aguinaldo por Pagar": {}
},
"Reclamos por Pagar": {},
"Responsabilidad frente a terceros": {}
},
"Impuestos por Pagar": {
"Impuesto al Valor Agregado por Pagar": {
"account_type": "Tax"
},
"Impuesto sobre la Renta por Actividades Economicas": {
"account_type": "Tax"
},
"Impuestos Municipales": {
"Impuesto Municipal Sobre Ingresos": {
"account_type": "Tax"
},
"Recoleccion Basura": {
"account_type": "Tax"
},
"Matricula Municipal": {
"account_type": "Tax"
}
}
},
"Retenciones por Pagar": {
"Rentas del Trabajo": {
"Retencion Rentas del Trabajo Tarifa Progresiva": {
"account_type": "Tax"
},
"Retencion Definitiva 10% por Rentas del Trabajo - Indemnizacion Adicional": {
"account_type": "Tax"
},
"Retencion Definitiva 12.5% por Rentas del Trabajo - Dietas": {
"account_type": "Tax"
},
"Retencion Definitiva 15% por Rentas del Trabajo - No Residentes": {
"account_type": "Tax"
}
},
"Rentas de Actividades Economicas": {
"Retencion 2% por C/Bienes o P/Servicios": {
"account_type": "Tax"
},
"Retencion 10% Servicios Profesionales": {
"account_type": "Tax"
},
"Retencion 3% compra Bienes Agropecuarios": {
"account_type": "Tax"
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"Retenciones Defintiva 5% Fondos de Inversion": {
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"Retencion 17% Operaciones con Paraisos Fiscales": {
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}
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"is_group": 1
},
"Cuentas por Pagar a Largo Plaso": {
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}
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"Pasivo por Impuestos Diferidos": {
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},
"root_type": "Liability"
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"Patrimonio": {
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"Capital Social no Pagado": {
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}
}
},
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},
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"Reservas Voluntarias": {
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}
},
"Resultados": {
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"Ajustes a Periodos Anteriores": {
"account_type": "Equity"
},
"Resultado del ejercicio": {
"account_type": "Equity"
}
}
},
"root_type": "Equity"
},
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"Venta de Bienes o Prestacion de Servicios Exentos": {},
"Venta de Bienes o Prestacion de Servicios Exonerados": {},
"Venta por Exportaciones": {}
},
"Otros Ingresos Grabables": {
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"Sobrante en Arqueo de Caja": {},
"Otros Ingresos Grabables": {}
},
"Ingresos no Grabables": {
"Ingreso por Rentas y Ganacias de Capital sujetas a Retencion Definitiva": {},
"Interes Bancarios": {},
"Otros Ingresos no Grabables": {}
},
"root_type": "Income"
},
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"Costo de Bienes": {},
"Costo de Servicios": {},
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"account_type": "Cost of Goods Sold"
},
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"Fletes": {},
"Promociones": {}
},
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"Combustible": {},
"Servicios Basicos": {
"Energia Electrica": {},
"Agua Potable": {},
"Internet": {},
"Telefono Fijo": {},
"Celular": {},
"Costos por Servicios WEB": {}
},
"Vigilancia": {},
"Gastos Varios": {},
"Mantenimiento y Reparaciones": {},
"Papeleria": {},
"Representacion": {},
"Amortizaciones": {},
"Inatec": {},
"Indemnizacion": {},
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"Cuentas Incobrables": {},
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"Uniformes": {},
"Seguros": {},
"Donaciones": {},
"Impuesto Municipal": {},
"Matricula": {},
"Recoleccion de Basura": {},
"IVA Proporcional no Acreditado": {},
"Ayuda a Empleados": {}
},
"Gastos por Servicios Profesionales y Tecnicos": {},
"Gastos por Salarios y Otras Compensaciones": {},
"Gastopor Depreciacion": {},
"Otros Gastos": {
"Perdida Cambiario": {},
"Perdida e nVenta de Activo Fijo": {},
"Siniestros": {},
"Certificacion de Cheques y Chequeras": {}
},
"Costos y Gastos No Deducibles": {},
"Impuesto por Rentas y Ganancias de Capital": {},
"Impuesto sobre la Rentade Activividades Economicas": {},
"root_type": "Expense"
}
}
}

693
erpnext/accounts/doctype/account/chart_of_accounts/verified/nl_grootboekschema.json Normal file
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@ -0,0 +1,693 @@
{
"country_code": "nl",
"name": "Netherlands - Grootboekschema",
"tree": {
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"is_group": 1,
"root_type": "Expense"
},
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},
"account_type": "Bank"
},
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"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": {
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},
"Btw oude jaren": {
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},
"Btw te vorderen hoog": {
"account_type": "Tax"
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"Btw te vorderen laag": {
"account_type": "Tax"
},
"Btw te vorderen overig": {
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"Btw-afdracht": {
"account_type": "Tax"
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"Crediteuren": {
"account_type": "Payable"
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"Dividend": {},
"Dividendbelasting": {},
"Energiekosten 1": {},
"Investeringsaftrek": {},
"Loonheffing": {},
"Overige te betalen posten": {},
"Pensioenpremies 1": {},
"Premie WIR": {},
"Rekening-courant inkoopvereniging": {},
"Rente": {},
"Sociale lasten 1": {},
"Stock Recieved niet gefactureerd": {
"account_type": "Stock Received But Not Billed"
},
"Tanti\u00e8mes 1": {},
"Te vorderen Btw-verlegd": {
"account_type": "Tax"
},
"Telefoon/telefax 1": {},
"Termijnen onderh. werk": {},
"Vakantiedagen": {},
"Vakantiegeld 1": {},
"Vakantiezegels": {},
"Vennootschapsbelasting": {},
"Vooruit ontvangen bedr.": {}
},
"LIQUIDE MIDDELEN": {
"ABN-AMRO bank": {},
"Bankbetaalkaarten": {},
"Effecten": {},
"Girobetaalkaarten": {},
"Kas": {
"account_type": "Cash"
},
"Kas valuta": {
"account_type": "Cash"
},
"Kleine kas": {
"account_type": "Cash"
},
"Kruisposten": {},
"Postbank": {
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},
"account_type": "Cash"
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"account_type": "Receivable"
},
"Dubieuze debiteuren": {},
"Overige vorderingen": {},
"Rekening-courant directie 1": {},
"Te ontvangen ziekengeld": {},
"Voorschotten personeel": {},
"Vooruitbetaalde kosten": {},
"Voorziening dubieuze debiteuren": {}
},
"root_type": "Asset"
},
"INDIRECTE KOSTEN": {
"is_group": 1,
"root_type": "Expense"
},
"KOSTENREKENINGEN": {
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"Aankoopkosten": {},
"Aanloopkosten": {},
"Auteursrechten": {},
"Bedrijfsgebouwen": {},
"Bedrijfsinventaris": {
"account_type": "Depreciation"
},
"Drankvergunningen": {},
"Fabrieksinventaris": {
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},
"Gebouwen": {},
"Gereedschappen": {},
"Goodwill": {},
"Grondverbetering": {},
"Heftrucks": {},
"Kantine-inventaris": {},
"Kantoorinventaris": {
"account_type": "Depreciation"
},
"Kantoormachines": {},
"Licenties": {},
"Machines 1": {},
"Magazijninventaris": {},
"Octrooien": {},
"Ontwikkelingskosten": {},
"Pachtersinvestering": {},
"Parkeerplaats": {},
"Personenauto's": {
"account_type": "Depreciation"
},
"Rijwielen en bromfietsen": {},
"Tonnagevergunningen": {},
"Verbouwingen": {},
"Vergunningen": {},
"Voorraadverschillen": {},
"Vrachtauto's": {},
"Winkels": {},
"Woon-winkelhuis": {},
"account_type": "Depreciation"
},
"ALGEMENE KOSTEN": {
"Accountantskosten": {},
"Advieskosten": {},
"Assuranties 1": {},
"Bankkosten": {},
"Juridische kosten": {},
"Overige algemene kosten": {},
"Toev. Ass. eigen risico": {}
},
"BEDRIJFSKOSTEN": {
"Assuranties 2": {},
"Energie (krachtstroom)": {},
"Gereedschappen 1": {},
"Hulpmaterialen 1": {},
"Huur inventaris": {},
"Huur machines": {},
"Leasing invent.operational": {},
"Leasing mach. operational": {},
"Onderhoud inventaris": {},
"Onderhoud machines": {},
"Ophalen/vervoer afval": {},
"Overige bedrijfskosten": {}
},
"FINANCIERINGSKOSTEN 1": {
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"Overige rentelasten": {},
"Rente bankkrediet": {},
"Rente huurkoopcontracten": {},
"Rente hypotheek": {},
"Rente leasecontracten": {},
"Rente lening o/g": {},
"Rente lening u/g": {}
},
"HUISVESTINGSKOSTEN": {
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"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": {
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"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 1": {},
"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 1": {},
"Websitekosten": {}
},
"VERVOERSKOSTEN": {
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"Brandstoffen": {},
"Leasing auto's": {},
"Onderhoud personenauto's": {},
"Onderhoud vrachtauto's": {},
"Overige vervoerskosten": {},
"Priv\u00e9-gebruik auto's": {},
"Wegenbelasting": {}
},
"root_type": "Expense"
},
"TUSSENREKENINGEN": {
"Betaalwijze cadeaubonnen": {
"account_type": "Cash"
},
"Betaalwijze chipknip": {
"account_type": "Cash"
},
"Betaalwijze contant": {
"account_type": "Cash"
},
"Betaalwijze pin": {
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},
"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": {
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},
"Inkopen buiten EU overig": {
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},
"Kassa 1": {
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},
"Kassa 2": {
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},
"Netto lonen": {
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},
"Tegenrekening Inkopen": {
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},
"Tussenrek. autom. betalingen": {
"account_type": "Cash"
},
"Tussenrek. autom. loonbetalingen": {
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},
"Tussenrek. cadeaubonbetalingen": {
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},
"Tussenrekening balans": {
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},
"Tussenrekening chipknip": {
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},
"Tussenrekening correcties": {
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},
"Tussenrekening pin": {
"account_type": "Cash"
},
"Vraagposten": {
"account_type": "Cash"
},
"root_type": "Asset"
},
"VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
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"account_type": "Equity"
},
"Assuranties": {
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},
"Buitengewone lasten": {
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"Giften": {
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},
"Huishoudgeld": {
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"Overige reserves": {
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},
"Premie lijfrenteverzekeringen": {
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},
"Premie volksverzekeringen": {
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},
"Priv\u00e9-gebruik": {
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},
"Priv\u00e9-opnamen/stortingen": {
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},
"Vermogensbelasting": {
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},
"WAO en ziekengeldverzekeringen": {
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},
"Wettelijke reserves": {
"account_type": "Equity"
}
},
"FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": {
"FINANCIELE VASTE ACTIVA": {
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"Meerderheidsdeelnemingen": {},
"Minderheidsdeelnemingen": {}
},
"LANGLOPENDE VORDERINGEN": {
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"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": {
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"Aanschafwaarde Auteursrechten": {},
"Aanschafwaarde Drankvergunningen": {},
"Aanschafwaarde Goodwill": {},
"Aanschafwaarde Octrooien": {},
"Aanschafwaarde Ontwikkelingskosten": {},
"Aanschafwaarde Tonnagevergunningen": {},
"Aanschafwaarde Vergunningen": {},
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"Afschrijving Goodwill": {},
"Afschrijving Licenties": {},
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"Afschrijving Ontwikkelingskosten": {},
"Afschrijving Tonnagevergunningen": {},
"Afschrijving Vergunningen": {}
},
"LANGLOPENDE SCHULDEN EN AFLOSSINGEN": {
"AFLOSSINGEN": {
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"Hypotheek o/g 1": {},
"Hypotheek o/g 2": {},
"Hypotheek o/g 3": {},
"Hypotheek o/g 4": {},
"Hypotheek o/g 5": {},
"Lease-verplichtingen": {}
},
"LANGLOPENDE SCHULDEN": {
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"Hypotheken o/g 1": {},
"Hypotheken o/g 2": {},
"Hypotheken o/g 3": {},
"Hypotheken o/g 4": {},
"Hypotheken o/g 5": {},
"Lease-verplichtingen 1": {},
"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": {
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"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": {},
"account_type": "Stock"
},
"MACHINES": {
"Aanschafwaarde Machines 1": {
"account_type": "Fixed Asset"
},
"Aanschafwaarde Machines 2": {},
"Aanschafwaarde Machines 3": {},
"Aanschafwaarde Machines 4": {},
"Aanschafwaarde Machines 5": {},
"Afschrijving Machines 1": {
"account_type": "Accumulated Depreciation"
},
"Afschrijving Machines 2": {},
"Afschrijving Machines 3": {},
"Afschrijving Machines 4": {},
"Afschrijving Machines 5": {},
"account_type": "Fixed Asset"
}
},
"ONROERENDE GOEDEREN": {
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"Aanschafwaarde Bedrijfsgebouwen": {},
"Aanschafwaarde Gebouwen": {},
"Aanschafwaarde Grondverbetering": {},
"Aanschafwaarde Landerijen": {},
"Aanschafwaarde Ondergrond gebouwen": {},
"Aanschafwaarde Pachtersinvesteringen": {},
"Aanschafwaarde Parkeerplaats": {},
"Aanschafwaarde Verbouwingen": {},
"Aanschafwaarde Winkels": {},
"Aanschafwaarde Woon-winkelhuis": {},
"Afschrijving Aanloopkosten 1": {},
"Afschrijving Bedrijfsgebouwen": {},
"Afschrijving Gebouwen": {},
"Afschrijving Grondverbetering": {},
"Afschrijving Pachtersinvesteringen": {},
"Afschrijving Parkeerplaats": {},
"Afschrijving Verbouwingen": {},
"Afschrijving Winkels": {},
"Afschrijving Woon-winkelhuis": {}
},
"VERVOERMIDDELEN": {
"Aanschafwaarde Aanhangwagens": {},
"Aanschafwaarde Heftrucks": {},
"Aanschafwaarde Personenauto's": {},
"Aanschafwaarde Rijwielen en bromfietsen": {},
"Aanschafwaarde Vrachtauto's": {},
"Afschrijving Aanhangwagens": {},
"Afschrijving Heftrucks": {},
"Afschrijving Personenauto's": {},
"Afschrijving Rijwielen en bromfietsen": {},
"Afschrijving Vrachtauto's": {}
},
"VOORZIENINGEN": {
"Assurantie eigen risico": {
"account_type": "Equity"
},
"Backservice pensioenverpl.": {
"account_type": "Equity"
},
"Egalisatierekening WIR": {
"account_type": "Equity"
},
"Egalisatieres. grootonderh.": {
"account_type": "Equity"
},
"Garantieverplichtingen": {
"account_type": "Equity"
},
"Latente belastingverpl.": {
"account_type": "Equity"
},
"Pens.voorz. eigen beheer": {
"account_type": "Equity"
},
"Pensioenverplichtingen": {
"account_type": "Equity"
},
"Stamrechtverplichtingen": {
"account_type": "Equity"
},
"Vervangingsreserve": {
"account_type": "Equity"
},
"Voorziening deelnemingen": {
"account_type": "Equity"
}
},
"root_type": "Asset"
},
"VERKOOPRESULTATEN": {
"Diensten fabric. 0% niet-EU": {},
"Diensten fabricage 0% EU": {},
"Diensten fabricage hoog": {},
"Diensten fabricage laag": {},
"Diensten fabricage overig": {},
"Diensten handel 0% EU": {},
"Diensten handel 0% niet-EU": {},
"Diensten handel hoog tarief": {},
"Diensten handel laag tarief": {},
"Verkopen Fabric. 0% niet-EU": {},
"Verkopen Handel 0% niet-EU": {},
"Verkopen fabric. 0 % EU": {},
"Verkopen fabricage hoog": {},
"Verkopen fabricage laag": {},
"Verkopen fabricage overig": {},
"Verkopen handel 0% EU": {},
"Verkopen handel hoog": {},
"Verkopen handel laag": {},
"Verkopen handel overig": {},
"Verleende Kredietbep. fabricage": {},
"Verleende Kredietbep. handel": {},
"root_type": "Income"
},
"VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
"Betalingskort. crediteuren": {},
"Garantiekosten": {},
"Hulpmaterialen": {},
"Inkomende vrachten": {
"account_type": "Expenses Included In Valuation"
},
"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": {
"account_type": "Cost of Goods Sold"
},
"Kostprijs omzet handelsgoederen": {},
"Onttrekking uitgev.garantie": {},
"Priv\u00e9-gebruik goederen": {},
"Stock aanpassing": {
"account_type": "Stock Adjustment"
},
"Tegenrekening inkoop": {},
"Toev. Voorz. incour. grondst.": {},
"Toevoeging garantieverpl.": {},
"Toevoeging voorz. incour. handelsgoed.": {},
"Uitbesteed werk": {},
"Voorz. Incourourant grondst.": {},
"Voorz.incour. handelsgoed.": {},
"root_type": "Expense"
},
"VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
"Emballage": {},
"Gereed product 1": {},
"Gereed product 2": {},
"Goederen 1": {},
"Goederen 2": {},
"Goederen in consignatie": {},
"Goederen onderweg": {},
"Grondstoffen 1": {},
"Grondstoffen 2": {},
"Halffabrikaten 1": {},
"Halffabrikaten 2": {},
"Hulpstoffen 1": {},
"Hulpstoffen 2": {},
"Kantoorbenodigdheden": {},
"Onderhanden werk": {},
"Verpakkingsmateriaal": {},
"Zegels": {},
"root_type": "Asset"
}
}
}

581
erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json
View File

@ -1,273 +1,312 @@
{ {
"country_code": "sg", "country_code": "sg",
"name": "Singapore - Chart of Accounts", "name": "Singapore - Chart of Accounts",
"tree": { "tree": {
"Assets": { "Assets": {
"Current assets": { "Current assets": {
"Accounts Receivable": { "Accounts Receivable": {
"Credit Cards": { "Credit Cards": {
"AMEX Receivable": {}, "AMEX Receivable": {},
"CUP Receivale": {}, "CUP Receivale": {},
"MC Receivable": {}, "MC Receivable": {},
"NETS Receivable": {}, "NETS Receivable": {},
"VISA Receivable": {} "VISA Receivable": {}
}, },
"Debtors": { "Debtors": {
"account_type": "Receivable" "account_type": "Receivable"
} }
}, },
"Bank Accounts": { "Bank Accounts": {
"Paypal Account": { "Paypal Account": {
"account_type": "Bank" "account_type": "Bank"
}, },
"account_type": "Bank" "account_type": "Bank"
}, },
"Cash in Hand": { "Cash in Hand": {
"Cash in Transit": { "Cash in Transit": {
"account_type": "Cash" "account_type": "Cash"
}, },
"Petty Cash": { "Petty Cash": {
"account_type": "Cash" "account_type": "Cash"
} },
}, "account_type": "Cash"
"Loans and Advances-Assets": { },
"Prepayments": {} "Loans and Advances-Assets": {
}, "Prepayments": {}
"Securities and Deposits": { },
"Bank Guarantees": {}, "Securities and Deposits": {
"Bank Deposits": {}, "Bank Deposits": {},
"Rental Deposits": {} "Bank Guarantees": {},
}, "Rental Deposits": {}
"Stock Assets": { },
"account_type": "Stock", "Stock Assets": {
"is_group": 1 "All Warehouses": {
}, "account_type": "Stock",
"Tax Assets": { "is_group": 1
"GST-Input": {} },
} "account_type": "Stock"
}, },
"Non-current assets": { "Tax Assets": {
"Fixed Assets": { "GST-Input": {}
"Accumulated Depreciation": { }
"AccDep-Equipment-ICT": {}, },
"AccDep-Furniture and Fixtures": {}, "Non-current assets": {
"AccDep-Equipment-Office": {}, "Fixed Assets": {
"AccDep-Motor Vehicle": {}, "Accumulated Depreciation": {
"AccDep-Plant and Machinery": {} "AccDep-Equipment-ICT": {
}, "account_type": "Accumulated Depreciation"
"Equipment-ICT": {}, },
"Furniture and Fixtures": {}, "AccDep-Equipment-Office": {
"Equipment-Office": {}, "account_type": "Accumulated Depreciation"
"Motor Vehicle": {}, },
"Plant and Machinery": {} "AccDep-Furniture and Fixtures": {
}, "account_type": "Accumulated Depreciation"
"Non-Fixed Assets": { },
"Goodwill": {}, "AccDep-Motor Vehicle": {
"Investments": { "account_type": "Accumulated Depreciation"
"Investments-Associated Company": {}, },
"Investments-Subsidiary": {} "AccDep-Plant and Machinery": {
} "account_type": "Accumulated Depreciation"
}, },
"Shares": { "account_type": "Accumulated Depreciation"
"Shares-Quoted": {}, },
"Shares-Unquoted": {} "Equipment-ICT": {
} "account_type": "Fixed Asset"
}, },
"Temporary Accunts": { "Equipment-Office": {
"Temporary Opening": { "account_type": "Fixed Asset"
"account_type": "Temporary" },
} "Furniture and Fixtures": {
}, "account_type": "Fixed Asset"
"root_type": "Asset" },
}, "Motor Vehicle": {
"Liabilities": { "account_type": "Fixed Asset"
"Current liabilities": { },
"Accounts Payable": { "Plant and Machinery": {
"Creditors":{ "account_type": "Fixed Asset"
"account_type": "Payable" },
} "account_type": "Fixed Asset"
}, },
"Duties and Taxes": { "Non-Fixed Assets": {
"account_type": "Tax", "Goodwill": {},
"Deferred Tax Liabilities-Current": {}, "Investments": {
"GST-Output": {}, "Investments-Associated Company": {},
"Income Tax Payable": {} "Investments-Subsidiary": {}
}, }
"Loans-Current": { },
"Amount Owing to Directors": {}, "Shares": {
"Bank Overdaft Account": {}, "Shares-Quoted": {},
"Secured Loans": {}, "Shares-Unquoted": {}
"Unsecured Loans": {} }
}, },
"Provision and Accruals": { "Temporary Accunts": {
"Accruals": { "Temporary Opening": {
"Accr-CPF": {}, "account_type": "Temporary"
"Accr-Sundry": {}, }
"Accr-Withholding Tax": {} },
}, "root_type": "Asset"
"Provisions": { },
"Prov-Audit Fee": {}, "Equity": {
"Prov-Others": {}, "Current Year Earnings": {},
"Prov-Tax Fee": {}, "Proposed Dividends": {},
"Prov-Bonus": { "Retained Earnings": {},
"Prov-Bonus-Executive": {}, "Share Capital": {},
"Prov-Bonus-Non Executive": {} "root_type": "Equity"
} },
} "Expenses": {
}, "Expenses-Administrative": {
"Sponsorship Funds": {}, "Audit Fees": {},
"Stock Liabilities": { "Bank charges and interest": {},
"Stock Received But Not Billed": { "Currency Exchange Differences": {},
"account_type": "Stock Received But Not Billed" "Insurance": {},
} "Interest on Loan": {},
} "Legal and Professional Fees": {},
}, "Loss on Disposal of FA": {},
"Non-current liabilities": { "Postal and Courier Charges": {},
"Deferred Tax Liabilities": {}, "Printing and Stationery": {},
"Loans-Non Current": {} "Secretarial Fees": {},
}, "Tax Agent Fees": {}
"Capital Account": { },
"Reserves and Surplus": {}, "Expenses-Direct": {
"Shareholder Funds": {} "Cost of Goods Sold": {
}, "account_type": "Cost of Goods Sold"
"root_type": "Liability" },
}, "Cost of Sales": {},
"Equity": { "Expenses Included in Valuation": {
"Share Capital": {}, "account_type": "Expenses Included In Valuation"
"Current Year Earnings": {}, },
"Proposed Dividends": {}, "Stock Adjustment": {
"Retained Earnings": {}, "account_type": "Stock Adjustment"
"root_type": "Equity" }
}, },
"Income": { "Expenses-Marketing": {
"Direct Income": { "Advertising and Promotion": {},
"Management Income": {}, "Graphic Design Fees": {},
"Sales Income": {} "Internet Marketing": {}
}, },
"Indirect Income": { "Expenses-Operating": {
"Government Grants": {}, "Cleaning Costs": {},
"Interest Income": { "Commission Charges": {
"Current Account Interest Earned": {}, "Comm-Credit Card": {},
"Fixed Deposit Interest Earned": {} "Comm-NETS": {},
}, "Comm-Paypal": {}
"Other Income": {}, },
"Service Charges": {} "Communication Costs": {
}, "Internet Connection": {},
"root_type": "Income" "Telephone Costs": {}
}, },
"Expenses": { "Entertainment Expenses": {},
"Expenses-Administrative": { "General Expenses": {},
"Audit Fees": {}, "Licence Fees": {},
"Bank charges and interest": {}, "Rental Costs": {
"Currency Exchange Differences": {}, "Rental-Equipment": {},
"Insurance": {}, "Rental-Premises": {},
"Interest on Loan": {}, "Rental-Storage": {}
"Legal and Professional Fees": {}, },
"Loss on Disposal of FA": {}, "Repairs and Maintenance": {
"Postal and Courier Charges": {}, "R&M-Building": {},
"Printing and Stationery": {}, "R&M-Fixtures & Furniture": {},
"Secretarial Fees": {}, "R&M-ICT": {},
"Tax Agent Fees": {} "R&M-Office": {},
}, "R&M-Plant & Machinery": {}
"Expenses-Direct": { },
"Cost of Goods Sold": { "Service Fees": {},
"account_type": "Cost of Goods Sold" "Subscription Fees": {
}, "Publication Subscriptions": {},
"Cost of Sales": {}, "TV Subscriptions": {}
"Expenses Included in Valuation": { },
"account_type": "Expenses Included In Valuation" "Travel Expenses": {},
}, "Utilities": {
"Stock Adjustment": { "Utility-Electricity": {},
"account_type": "Stock Adjustment" "Utility-Gas": {},
} "Utility-Refuse Removal": {},
}, "Utility-Water": {}
"Expenses-Marketing": { }
"Advertising and Promotion": {}, },
"Graphic Design Fees": {}, "Expenses-Other": {
"Internet Marketing": {} "Bad Debts Written Off": {},
}, "Depreciation": {
"Expenses-Operating": { "Dep-Fixtures & Furniture": {
"Cleaning Costs": {}, "account_type": "Depreciation"
"Commission Charges": { },
"Comm-Credit Card": {}, "Dep-ICT Equipment": {
"Comm-NETS": {}, "account_type": "Depreciation"
"Comm-Paypal": {} },
}, "Dep-Motor Vehicle": {
"Communication Costs": { "account_type": "Depreciation"
"Internet Connection": {}, },
"Telephone Costs": {} "Dep-Office Equipment": {
}, "account_type": "Depreciation"
"Entertainment Expenses": {}, },
"General Expenses": {}, "Dep-Plant & Machinery": {
"Licence Fees": {}, "account_type": "Depreciation"
"Rental Costs": { },
"Rental-Premises": {}, "Dep-Renovation": {
"Rental-Equipment": {}, "account_type": "Depreciation"
"Rental-Storage": {} },
}, "account_type": "Depreciation"
"Repairs and Maintenance": { },
"R&M-ICT": {}, "Donations": {},
"R&M-Building": {}, "Round Off": {},
"R&M-Fixtures & Furniture": {}, "Tax Expenses": {
"R&M-Office": {}, "Tax Expenses 1": {}
"R&M-Plant & Machinery": {} }
}, },
"Service Fees": {}, "Expenses-Staff": {
"Subscription Fees": { "Bonuses": {
"Publication Subscriptions": {}, "Bonus-Executive": {},
"TV Subscriptions": {} "Bonus-Non Executive": {},
}, "Bonus-Performance": {}
"Travel Expenses": {}, },
"Utilities": { "CPF": {},
"Utility-Electricity": {}, "Directors Fees": {},
"Utility-Gas": {}, "FWL": {},
"Utility-Refuse Removal": {}, "Incentives": {},
"Utility-Water": {} "Medical Expenses": {},
} "SDF": {},
}, "Salaries": {
"Expenses-Other": { "Casual Labour": {},
"Bad Debts Written Off": {}, "Salary-Executive": {},
"Depreciation": { "Salary-Non Executive-Full Time": {},
"Dep-ICT Equipment": {}, "Salary-Non Executive-Part Time": {}
"Dep-Fixtures & Furniture": {}, },
"Dep-Motor Vehicle": {}, "Security Expenses": {},
"Dep-Office Equipment": {}, "Staff Advertising": {},
"Dep-Plant & Machinery": {}, "Staff Commission Paid": {},
"Dep-Renovation": {} "Staff Meals": {},
}, "Staff Training": {},
"Donations": {}, "Staff Transport": {},
"Round Off": {}, "Staff Welfare": {}
"Tax Expenses": { },
"Tax Expenses": {} "root_type": "Expense"
} },
}, "Income": {
"Expenses-Staff": { "Direct Income": {
"Bonuses": { "Management Income": {},
"Bonus-Executive": {}, "Sales Income": {}
"Bonus-Non Executive": {}, },
"Bonus-Performance": {} "Indirect Income": {
}, "Government Grants": {},
"CPF": {}, "Interest Income": {
"Directors Fees": {}, "Current Account Interest Earned": {},
"FWL": {}, "Fixed Deposit Interest Earned": {}
"Incentives": {}, },
"Medical Expenses": {}, "Other Income": {},
"Salaries": { "Service Charges": {}
"Casual Labour": {}, },
"Salary-Executive": {}, "root_type": "Income"
"Salary-Non Executive-Full Time": {}, },
"Salary-Non Executive-Part Time": {} "Liabilities": {
}, "Capital Account": {
"SDF": {}, "Reserves and Surplus": {},
"Security Expenses": {}, "Shareholder Funds": {}
"Staff Advertising": {}, },
"Staff Commission Paid": {}, "Current liabilities": {
"Staff Meals": {}, "Accounts Payable": {
"Staff Training": {}, "Creditors": {
"Staff Transport": {}, "account_type": "Payable"
"Staff Welfare": {} }
}, },
"root_type": "Expense" "Duties and Taxes": {
} "Deferred Tax Liabilities-Current": {},
} "GST-Output": {},
"Income Tax Payable": {},
"account_type": "Tax"
},
"Loans-Current": {
"Amount Owing to Directors": {},
"Bank Overdaft Account": {},
"Secured Loans": {},
"Unsecured Loans": {}
},
"Provision and Accruals": {
"Accruals": {
"Accr-CPF": {},
"Accr-Sundry": {},
"Accr-Withholding Tax": {}
},
"Provisions": {
"Prov-Audit Fee": {},
"Prov-Bonus": {
"Prov-Bonus-Executive": {},
"Prov-Bonus-Non Executive": {}
},
"Prov-Others": {},
"Prov-Tax Fee": {}
}
},
"Sponsorship Funds": {},
"Stock Liabilities": {
"Stock Received But Not Billed": {
"account_type": "Stock Received But Not Billed"
}
}
},
"Non-current liabilities": {
"Deferred Tax Liabilities": {},
"Loans-Non Current": {}
},
"root_type": "Liability"
}
}
} }

141
erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json
View File

@ -28,7 +28,8 @@
}, },
"Petty Cash": { "Petty Cash": {
"account_type": "Cash" "account_type": "Cash"
} },
"account_type": "Cash"
}, },
"Loans and Advances-Assets": { "Loans and Advances-Assets": {
"Prepayments": {} "Prepayments": {}
@ -49,29 +50,73 @@
"Non-current assets": { "Non-current assets": {
"Fixed Assets": { "Fixed Assets": {
"Accumulated Depreciation": { "Accumulated Depreciation": {
"AccDep-Equipment-AV": {}, "AccDep-Equipment-AV": {
"AccDep-Equipment-Bar": {}, "account_type": "Accumulated Depreciation"
"AccDep-Equipment-ICT": {}, },
"AccDep-Equipment-Electrical": {}, "AccDep-Equipment-Bar": {
"AccDep-Furniture and Fixtures": {}, "account_type": "Accumulated Depreciation"
"AccDep-Equipment-Kitchen": {}, },
"AccDep-Equipment-Lighting": {}, "AccDep-Equipment-ICT": {
"AccDep-Equipment-Office": {}, "account_type": "Accumulated Depreciation"
"AccDep-Motor Vehicle": {}, },
"AccDep-Plant and Machinery": {}, "AccDep-Equipment-Electrical": {
"AccDep-Renovation": {} "account_type": "Accumulated Depreciation"
},
"AccDep-Furniture and Fixtures": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Equipment-Kitchen": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Equipment-Lighting": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Equipment-Office": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Motor Vehicle": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Plant and Machinery": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Renovation": {
"account_type": "Accumulated Depreciation"
}
}, },
"Equipment-AV": {}, "Equipment-AV": {
"Equipment-Bar": {}, "account_type": "Fixed Asset"
"Equipment-ICT": {}, },
"Equipment-Electrical": {}, "Equipment-Bar": {
"Furniture and Fixtures": {}, "account_type": "Fixed Asset"
"Equipment-Kitchen": {}, },
"Equipment-Lighting": {}, "Equipment-ICT": {
"Equipment-Office": {}, "account_type": "Fixed Asset"
"Motor Vehicle": {}, },
"Plant and Machinery": {}, "Equipment-Electrical": {
"Renovation": {} "account_type": "Fixed Asset"
},
"Furniture and Fixtures": {
"account_type": "Fixed Asset"
},
"Equipment-Kitchen": {
"account_type": "Fixed Asset"
},
"Equipment-Lighting": {
"account_type": "Fixed Asset"
},
"Equipment-Office": {
"account_type": "Fixed Asset"
},
"Motor Vehicle": {
"account_type": "Fixed Asset"
},
"Plant and Machinery": {
"account_type": "Fixed Asset"
},
"Renovation": {
"account_type": "Fixed Asset"
}
}, },
"Non-Fixed Assets": { "Non-Fixed Assets": {
"Goodwill": {}, "Goodwill": {},
@ -292,22 +337,46 @@
"Expenses-Other": { "Expenses-Other": {
"Bad Debts Written Off": {}, "Bad Debts Written Off": {},
"Depreciation": { "Depreciation": {
"Dep-AV Equipment": {}, "Dep-AV Equipment": {
"Dep-Bar Equipment": {}, "account_type": "Depreciation"
"Dep-ICT Equipment": {}, },
"Dep-Electrical Equipment": {}, "Dep-Bar Equipment": {
"Dep-Fixtures & Furniture": {}, "account_type": "Depreciation"
"Dep-Kitchen Equipment": {}, },
"Dep-Lighting Equipment": {}, "Dep-ICT Equipment": {
"Dep-Motor Vehicle": {}, "account_type": "Depreciation"
"Dep-Office Equipment": {}, },
"Dep-Plant & Machinery": {}, "Dep-Electrical Equipment": {
"Dep-Renovation": {} "account_type": "Depreciation"
},
"Dep-Fixtures & Furniture": {
"account_type": "Depreciation"
},
"Dep-Kitchen Equipment": {
"account_type": "Depreciation"
},
"Dep-Lighting Equipment": {
"account_type": "Depreciation"
},
"Dep-Motor Vehicle": {
"account_type": "Depreciation"
},
"Dep-Office Equipment": {
"account_type": "Depreciation"
},
"Dep-Plant & Machinery": {
"account_type": "Depreciation"
},
"Dep-Renovation": {
"account_type": "Depreciation"
}
}, },
"Donations": {}, "Donations": {},
"Round Off": {}, "Round Off": {
"account_type": "Round Off"
},
"Tax Expenses": { "Tax Expenses": {
"Tax Expenses": {} "is_group": 1
} }
}, },
"Expenses-Staff": { "Expenses-Staff": {

53
erpnext/setup/doctype/company/test_company.py
View File

@ -6,12 +6,20 @@ test_ignore = ["Account", "Cost Center"]
import frappe import frappe
import unittest import unittest
from frappe.utils import random_string
from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import get_charts_for_country
test_records = frappe.get_test_records('Company') test_records = frappe.get_test_records('Company')
class TestCompany(unittest.TestCase): class TestCompany(unittest.TestCase):
def test_coa_based_on_existing_company(self): def test_coa_based_on_existing_company(self):
make_company() company = frappe.new_doc("Company")
company.company_name = "COA from Existing Company"
company.abbr = "CFEC"
company.default_currency = "INR"
company.create_chart_of_accounts_based_on = "Existing Company"
company.existing_company = "_Test Company"
company.save()
expected_results = { expected_results = {
"Debtors - CFEC": { "Debtors - CFEC": {
@ -33,14 +41,41 @@ class TestCompany(unittest.TestCase):
for prop, val in acc_property.items(): for prop, val in acc_property.items():
self.assertEqual(acc.get(prop), val) self.assertEqual(acc.get(prop), val)
frappe.delete_doc("Company", "COA from Existing Company")
def make_company(): def test_coa_based_on_country_template(self):
company = frappe.new_doc("Company") countries = ["India", "Brazil", "United Arab Emirates", "Canada", "Germany", "France",
company.company_name = "COA from Existing Company" "Guatemala", "Indonesia", "Mexico", "Nicaragua", "Netherlands", "Singapore"]
company.abbr = "CFEC"
company.default_currency = "INR"
company.create_chart_of_accounts_based_on = "Existing Company"
company.existing_company = "_Test Company"
company.save()
for country in countries:
templates = get_charts_for_country(country)
if len(templates) != 1 and "Standard" in templates:
templates.remove("Standard")
self.assertTrue(templates)
for template in templates:
try:
company = frappe.new_doc("Company")
company.company_name = template
company.abbr = random_string(3)
company.default_currency = "USD"
company.create_chart_of_accounts_based_on = "Standard Template"
company.chart_of_accounts = template
company.save()
account_types = ["Cost of Goods Sold", "Depreciation",
"Expenses Included In Valuation", "Fixed Asset", "Payable", "Receivable",
"Stock Adjustment", "Stock Received But Not Billed", "Bank", "Cash", "Stock"]
for account_type in account_types:
filters = {
"company": template,
"account_type": account_type
}
if account_type in ["Bank", "Cash", "Stock"]:
filters["is_group"] = 1
self.assertTrue(frappe.get_all("Account", filters))
finally:
frappe.delete_doc("Company", template)