2019-02-11 13:14:50 +00:00
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{
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2021-11-10 08:59:25 +00:00
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"countryCode": "ca",
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"name": "Canada - Plan comptable pour les provinces francophones",
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2019-02-11 13:14:50 +00:00
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"tree": {
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2021-11-10 08:59:25 +00:00
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"Actif": {
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"Actif \u00e0 court terme": {
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"Avances": {
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"Avances aux actionnaires": {},
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"Avances aux employ\u00e9s": {},
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"Avances sur commissions": {}
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},
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"Banque": {
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"accountType": "Bank",
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2022-04-20 10:41:27 +00:00
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"isGroup": true
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2021-11-10 08:59:25 +00:00
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},
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"Comptes \u00e0 recevoir": {
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"Comptes clients": {
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"accountType": "Receivable"
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},
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"Provision pour cr\u00e9ances douteuses": {}
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},
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"Encaisse": {
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2022-04-20 10:41:27 +00:00
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"isGroup": true
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2021-11-10 08:59:25 +00:00
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},
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"Frais pay\u00e9s d\u2019avance": {
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"Assurances pay\u00e9s d'avance": {},
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"Publicit\u00e9 pay\u00e9 d'avance": {},
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"Taxes pay\u00e9s d'avance": {}
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},
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"Petite caisse": {
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"accountType": "Cash",
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2022-04-20 10:41:27 +00:00
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"isGroup": true
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2021-11-10 08:59:25 +00:00
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},
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"Stocks": {
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"Mati\u00e8res premi\u00e8res": {},
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"Stock de produits fini": {},
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"Stock exp\u00e9di\u00e9 non-factur\u00e9": {},
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"Travaux en cours": {},
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"accountType": "Stock"
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},
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"Subventions \u00e0 recevoir": {},
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"TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {},
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"Taxes \u00e0 recevoir": {
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"TPS \u00e0 recevoir": {},
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"TVH \u00e0 recevoir": {
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"TVH \u00e0 recevoir - 13%": {},
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"TVH \u00e0 recevoir - 14%": {},
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"TVH \u00e0 recevoir - 15%": {}
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},
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"TVP/TVQ \u00e0 recevoir": {}
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}
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},
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"Autres actifs": {
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" Frais de premier \u00e9tablissement": {},
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"Achalandage": {},
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"Brevets, droits": {},
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"Frais de recherche et de d\u00e9veloppement - actif": {}
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},
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"Immobilisations": {
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" Amortissement accumul\u00e9 - b\u00e2timent": {},
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" Amortissement accumul\u00e9 - entrep\u00f4t": {},
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" Amortissement accumul\u00e9 - logiciels": {},
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" Amortissement accumul\u00e9 - machinerie et \u00e9quipement": {},
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" Amortissement accumul\u00e9 - \u00e9quipement informatique": {},
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"Amortissement accumul\u00e9 - am\u00e9liorations locatives": {},
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"Amortissement accumul\u00e9 - biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {},
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"Amortissement accumul\u00e9 - mat\u00e9riel roulant": {},
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"Amortissement accumul\u00e9 - mobilier et \u00e9quipement de bureau": {},
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"Am\u00e9liorations locatives": {
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"accountType": "Fixed Asset"
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},
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"Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {
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"accountType": "Fixed Asset"
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},
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"B\u00e2timent": {
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"accountType": "Fixed Asset"
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},
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"Entrep\u00f4t": {
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"accountType": "Fixed Asset"
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},
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"Logiciels": {
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"accountType": "Fixed Asset"
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},
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"Machinerie et \u00e9quipement": {
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"accountType": "Fixed Asset"
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},
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"Mat\u00e9riel roulant": {
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"accountType": "Fixed Asset"
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},
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"Mobilier et \u00e9quipement de bureau": {
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"accountType": "Fixed Asset"
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},
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"Terrain": {
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"accountType": "Fixed Asset"
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},
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"accountType": "Fixed Asset",
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"\u00c9quipement informatique": {
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"accountType": "Fixed Asset"
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}
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},
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"Placements": {
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"D\u00e9p\u00f4ts": {},
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"Placement": {}
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},
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"rootType": "Asset"
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},
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"Avoir des actionnaires": {
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" B\u00e9n\u00e9fice de la p\u00e9riode": {},
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"Bonis": {},
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"B\u00e9n\u00e9fices non r\u00e9partis": {},
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"Capital - actions ordinaire": {},
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"Capital - actions privil\u00e9gi\u00e9": {},
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"Dividendes": {},
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"Surplus d\u2019apport": {},
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"rootType": "Equity"
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},
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"Charges": {
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"Charges d'exploitation": {
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"Salaires et charges sociales": {
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"Assurance - emploi": {
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"accountType": "Chargeable"
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},
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"Assurance parentale": {},
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"Fonds des services de sant\u00e9": {},
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"Imp\u00f4t f\u00e9d\u00e9ral": {},
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"Imp\u00f4t provincial": {},
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"Normes du travail": {},
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"Rentes": {},
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"Salaires": {
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"accountType": "Chargeable"
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},
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"sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {
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"accountType": "Chargeable"
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}
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}
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},
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"Frais fixes": {
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"Frais de fabrication": {
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" R\u00e9parations et entretien - moules et matrices": {},
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"Ammortissements": {
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"Amortissements - am\u00e9liorations locatives": {
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"accountType": "Depreciation"
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},
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"Amortissements - biens lou\u00e9s contrat de location - acquisition": {
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"accountType": "Depreciation"
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},
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"Amortissements - b\u00e2timent": {
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"accountType": "Depreciation"
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},
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"Amortissements - entrep\u00f4t": {
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"accountType": "Depreciation"
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},
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"Amortissements - machinerie et \u00e9quipement": {
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"accountType": "Depreciation"
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},
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"Amortissements - mat\u00e9riel roulant": {
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"accountType": "Depreciation"
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},
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"Amortissements - moules et matrices": {
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"accountType": "Depreciation"
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},
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"accountType": "Depreciation"
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},
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"Assurances": {
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" Assurances - feu": {},
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" Assurances - responsabilit\u00e9": {},
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" Assurances - vol": {}
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},
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"Avantages sociaux - frais de fabrication": {},
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"D\u00e9penses - mat\u00e9riel roulant": {},
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"Entretien du terrain \u00e0 contrat": {},
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"Fournitures d\u2019emballage": {},
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"Fournitures d\u2019usine": {},
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"Location de machinerie": {},
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"Loyer - b\u00e2timent": {},
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"Loyer - entrep\u00f4t": {},
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"Op\u00e9rations indirectes de la main-d\u2019\u0153uvre directe": {
|
2022-04-20 10:41:27 +00:00
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"isGroup": true
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2021-11-10 08:59:25 +00:00
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},
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"R\u00e9parations et entretien - b\u00e2timent": {},
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"R\u00e9parations et entretien - machinerie et \u00e9quipement": {},
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"Salaires de soutien": {},
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"Salaires de supervision": {},
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"Taxes fonci\u00e8res": {},
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"\u00c9nergie": {}
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},
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"Frais de formation": {
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" Salaires - administration - frais fixe formation": {},
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"Avantages sociaux - frais fixe formation": {},
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"Cr\u00e9dits d\u2019imp\u00f4ts \u00e0 la formation": {},
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"Honoraires": {},
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"Main-d\u2019\u0153uvre directe - frais fixe formation": {},
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"Main-d\u2019\u0153uvre indirecte - frais fixe formation": {},
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"Salaires - bureau - frais fixe formation": {},
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"Salaires - vente": {}
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},
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"Frais de non-qualit\u00e9": {
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" Avantages sociaux - non-qualit\u00e9": {},
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" Main-d\u2019\u0153uvre directe - non-qualit\u00e9": {
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"Main-d\u2019\u0153uvre directe - gaspillage": {},
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"Main-d\u2019\u0153uvre directe - r\u00e9parations de garantie": {},
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"Main-d\u2019\u0153uvre directe - travail a reprendre": {}
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},
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"Mat\u00e9riel - non-qualit\u00e9": {
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"Mat\u00e9riel - gaspillage": {},
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"Mat\u00e9riel - r\u00e9parations de garantie": {},
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"Mat\u00e9riel - travail a reprendre": {}
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},
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"Salaire - inspecteur (contr\u00f4le de la qualit\u00e9)": {}
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},
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"Frais de recherche et de d\u00e9veloppement - charge": {
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" Mati\u00e8res premi\u00e8res - R&D": {},
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"Avantages sociaux - R&D": {},
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"Cr\u00e9dits d\u2019imp\u00f4ts - R&D": {},
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"Honoraires professionnels - R&D": {},
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"Main-d\u2019\u0153uvre directe - R&D": {},
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"Sous-traitance - R&D": {}
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},
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"Frais financiers": {
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" Escomptes de caisse sur achats": {},
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" Int\u00e9r\u00eats et frais de banque": {},
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" Int\u00e9r\u00eats sur emprunts - actionnaires": {},
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" Int\u00e9r\u00eats sur emprunts - machinerie": {},
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" Int\u00e9r\u00eats sur emprunts - mat\u00e9riel roulant": {},
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"Escomptes de caisse sur ventes": {},
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"Int\u00e9r\u00eats sur hypoth\u00e8que": {}
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},
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"Frais fixe de vente": {
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" Frais de voyages - camionneurs": {},
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" Frais de voyages - service apr\u00e8s-vente": {},
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"Amortissement - camions": {},
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"Amortissements - frais fixe de vente": {
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" Amortissements - autos": {},
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" Amortissements - bureau de vente": {}
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},
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"Assurances - camions": {},
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"Assurances d\u2019autos - vendeurs": {},
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"Avantages sociaux - frais fixe de vente": {},
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"Catalogues": {},
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"D\u00e9penses - bureau de vente": {},
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"Emballage \u00e0 la livraison": {},
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"Entretien et r\u00e9parations - camions": {},
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"Frais de repr\u00e9sentation": {},
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"Frais de voyages - vendeurs": {},
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"Frais d\u2019autos - service apr\u00e8s-vente": {},
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"Frais d\u2019autos - vendeurs": {},
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"Loyer - bureau de vente": {},
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"Prototypes et \u00e9chantillons": {},
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"Publicit\u00e9": {},
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"Salaires - camionneurs": {},
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"Salaires - frais fixe de vente": {
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"Salaires - exp\u00e9diteurs": {},
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"Salaires - g\u00e9rants": {},
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"Salaires - service apr\u00e8s-vente": {},
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"Salaires - vendeurs": {}
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}
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},
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"Frais fixe d\u2019administration": {
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" Assurances d\u2019autos - administration": {},
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"Amortissements - frais fixe d'administration": {
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"Amortissements - autos - frais fixe d'administration": {},
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"Amortissements - logiciels": {},
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"Amortissements - mobilier de bureau": {},
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"Amortissements - \u00e9quipement informatique": {}
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},
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"Avantages sociaux - frais fixe d'administration": {},
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"Dons et associations": {},
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"Entretien et r\u00e9parations - bureau": {},
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"Frais de perception": {},
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"Frais de voyages - administration": {},
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"Frais de v\u00e9rification": {},
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"Frais d\u2019autos - administration": {},
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"Frais juridiques": {},
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"Location - \u00e9quipement de bureau": {},
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"Mauvaises cr\u00e9ances": {},
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"Papeterie et d\u00e9penses de bureau": {},
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"Salaires - frais fixe d'administration": {
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"Salaires - administration": {},
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"Salaires - bureau": {}
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},
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"Taxe sur le capital": {},
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"Taxes, licences, permis": {},
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"Timbres": {},
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"T\u00e9l\u00e9communications": {}
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|
}
|
|
|
|
|
},
|
|
|
|
|
"Frais variables": {
|
|
|
|
|
"Frais variables de fabrication": {
|
|
|
|
|
" Emballage \u00e0 la production": {
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
" Sous-traitance": {
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
"Achats de mati\u00e8res premi\u00e8res": {
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
"Achats de mat\u00e9riel direct": {
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
"Achats de produits non fabriqu\u00e9s": {
|
|
|
|
|
"accountType": "Expenses Included In Valuation"
|
|
|
|
|
},
|
|
|
|
|
"Avantages sociaux": {
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
"Main-d\u2019\u0153uvre directe": {
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
"Variation des stocks": {
|
|
|
|
|
"accountType": "Stock Adjustment"
|
|
|
|
|
},
|
|
|
|
|
"accountType": "Cost of Goods Sold"
|
|
|
|
|
},
|
|
|
|
|
"Frais variables de vente": {
|
|
|
|
|
"Commissions": {},
|
|
|
|
|
"Redevances": {},
|
|
|
|
|
"Transport (\u00e0 contrat)": {}
|
|
|
|
|
}
|
|
|
|
|
},
|
|
|
|
|
"rootType": "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": {
|
|
|
|
|
"accountType": "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": {
|
|
|
|
|
"accountType": "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": {}
|
|
|
|
|
},
|
|
|
|
|
"rootType": "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": {}
|
|
|
|
|
},
|
|
|
|
|
"rootType": "Income"
|
|
|
|
|
}
|
2019-02-11 13:14:50 +00:00
|
|
|
}
|
|
|
|
|
}
|
