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Code Issues Releases Activity

Country-wise Chart of accounts on setup (#78)

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* Country-wise Chart of accounts on setup

* Some error fixes

* All Account initial balance zero
This commit is contained in:
Saqib 2019-02-11 18:44:50 +05:30 committed by Prssanna Desai
parent aa721b59cc
commit 6721d81397
18 changed files with 5158 additions and 17 deletions
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1
.gitignore vendored
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@ -11,3 +11,4 @@ Frappe Accounting*
build
!build/icons
!.gitkeep
*.db

5
.vscode/settings.json vendored Normal file
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{
"search.exclude": {
"**/node_modules": false
}
}

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fixtures/verified/ae.json Normal file
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{
"country_code": "ae",
"name": "U.A.E - Chart of Accounts",
"tree": {
"Assets": {
"Current Assets": {
"Accounts Receivable": {
"Corporate Credit Cards": {
"account_type": "Receivable"
},
"Other Receivable": {
"Accrued Rebates Due from Suppliers": {
"account_type": "Receivable"
},
"Accured Income from Suppliers": {
"account_type": "Receivable"
},
"Other Debtors": {
"account_type": "Receivable"
},
"account_type": "Receivable"
},
"Post Dated Cheques Received": {
"account_type": "Receivable"
},
"Staff Receivable": {
"account_type": "Receivable"
},
"Trade Receivable": {
"account_type": "Receivable"
},
"Trade in Opening Fees": {
"account_type": "Receivable"
},
"account_type": "Receivable"
},
"Cash in Hand & Banks": {
"Banks": {
"Bank Margin On LC & LG": {},
"Banks Blocked Deposits": {},
"Banks Call Deposit Accounts": {},
"Banks Current Accounts": {
"account_type": "Bank"
},
"account_type": "Bank"
},
"Cash in Hand": {
"Cash in Safe": {
"Main Safe": {
"account_type": "Cash"
},
"Main Safe - Foreign Currency": {
"account_type": "Cash"
}
},
"Petty Cash": {
"Petty Cash - Admininistration": {
"account_type": "Cash"
},
"Petty Cash - Others": {
"account_type": "Cash"
}
},
"account_type": "Cash"
},
"Cash in Transit": {
"Credit Cards": {
"Gateway Credit Cards": {
"account_type": "Bank"
},
"Manual Visa & Master Cards": {
"account_type": "Bank"
},
"PayPal Account": {
"account_type": "Bank"
},
"Visa & Master Credit Cards": {
"account_type": "Bank"
}
}
}
},
"Inventory": {
"Consigned Stock": {
"Handling Difference in Inventory": {
"account_type": "Stock Adjustment"
},
"Items Delivered to Customs on temprary Base": {}
},
"Stock in Hand": {
"account_type": "Stock"
}
},
"Perliminary and Preoperating Expenses": {
"Preoperating Expenses": {}
},
"Prepayments & Deposits": {
"Deposits": {
"Deposit - Office Rent": {},
"Deposit Others": {},
"Deposit to Immigration (Visa)": {},
"Deposits - Customs": {}
},
"Prepaid Taxes": {
"Sales Taxes Receivables": {},
"Withholding Tax Receivables": {}
},
"Prepayments": {
"Other Prepayments": {},
"PrePaid Advertisement Expenses": {},
"Prepaid Bank Guarantee": {},
"Prepaid Consultancy Fees": {},
"Prepaid Employees Housing": {},
"Prepaid Finance charge for Loans": {},
"Prepaid Legal Fees": {},
"Prepaid License Fees": {},
"Prepaid Life Insurance": {},
"Prepaid Maintenance": {},
"Prepaid Medical Insurance": {},
"Prepaid Office Rent": {},
"Prepaid Other Insurance": {},
"Prepaid Schooling Fees": {},
"Prepaid Site Hosting Fees": {},
"Prepaid Sponsorship Fees": {}
}
}
},
"Long Term Assets": {
"Fixed Assets": {
"Accumulated Depreciation": {
"Acc. Depreciation of Motor Vehicles": {
"account_type": "Accumulated Depreciation"
},
"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)": {
"Computer Hardware & Software": {
"account_type": "Fixed Asset"
},
"Furniture and Equipment": {
"account_type": "Fixed Asset"
},
"Leasehold Improvement": {},
"Motor Vehicules": {
"account_type": "Fixed Asset"
},
"Work In Progrees": {},
"account_type": "Fixed Asset"
}
},
"Intangible Assets": {
"Computer Card Renewal": {},
"Dispoal of Outlets": {},
"Registration of Trademarks": {}
},
"Intercompany Accounts": {},
"Investments": {
"Investments in Subsidiaries": {}
}
},
"root_type": "Asset"
},
"Closing And Temporary Accounts": {
"Closing Accounts": {
"Closing Account": {}
},
"root_type": "Liability"
},
"Expenses": {
"Commercial Expenses": {
"Consultancy Fees": {},
"Provision for Doubtful Debts": {}
},
"Cost of Sale": {
"Cost Of Goods Sold": {
"Cost Of Goods Sold I/C Sales": {},
"Cost of Goods Sold in Trading": {
"account_type": "Cost of Goods Sold"
},
"account_type": "Cost of Goods Sold"
},
"Expenses Included In Valuation": {
"account_type": "Expenses Included In Valuation"
}
},
"Depreciation": {
"Depreciation & Amortization": {
"Amortization on Leasehold Improvement": {},
"Depreciation Of Computer Hard & Soft": {
"account_type": "Depreciation"
},
"Depreciation Of Furniture & Office Equipment\n\t\t\t": {
"account_type": "Depreciation"
},
"Depreciation Of Motor Vehicles": {
"account_type": "Depreciation"
}
}
},
"Direct Expenses": {
"Financial Charges": {
"Air Miles Card Charges": {},
"Amex Credit Cards Charges": {},
"Bank Finance & Loan Charges": {},
"Credit Card Charges": {},
"Credit Card Swipe Charges": {},
"PayPal Charges": {}
}
},
"MISC Charges": {
"Other Charges": {
"Captial Loss": {
"Disposal of Business Branch": {},
"Loss On Fixed Assets Disposal": {},
"Loss on Difference on Exchange": {}
},
"Other Non Operating Exp": {
"Other Non Operating Expenses": {}
},
"Previous Year Adjustments": {
"Previous Year Adjustments Account": {}
},
"Royalty Fees": {
"Royalty to Parent Co.": {}
},
"Tax / Zakat Expenses": {
"Income Tax": {
"account_type": "Tax"
},
"Zakat": {},
"account_type": "Tax"
}
}
},
"Share Resources": {
"Share Resource Expenses Account": {}
},
"Store Operating Expenses": {
"Selling, General & Admin Expenses": {
"Advertising Expenses": {
"Other - Advertising Expenses": {}
},
"Bank & Finance Charges": {
"Other Bank Charges": {}
},
"Communications": {
"Courrier": {},
"Others - Communication": {},
"Telephone": {},
"Web Site Hosting Fees": {}
},
"Office & Various Expenses": {
"Cleaning": {},
"Convoyance Expenses": {},
"Gifts & Donations": {},
"Insurance": {},
"Kitchen and Buffet Expenses": {},
"Maintenance": {},
"Others - Office Various Expenses": {},
"Security & Guard": {},
"Stationary From Suppliers": {},
"Stationary Out Of Stock": {},
"Subscriptions": {},
"Training": {},
"Vehicle Expenses": {}
},
"Personnel Cost": {
"Basic Salary": {},
"End Of Service Indemnity": {},
"Housing Allowance": {},
"Leave Salary": {},
"Leave Ticket": {},
"Life Insurance": {},
"Medical Insurance": {},
"Personnel Cost Others": {},
"Sales Commission": {},
"Staff School Allowances": {},
"Transportation Allowance": {},
"Uniform": {},
"Visa Expenses": {}
},
"Professional & Legal Fees": {
"Audit Fees": {},
"Legal fees": {},
"Others - Professional Fees": {},
"Sponsorship Fees": {},
"Trade License Fees": {}
},
"Provision & Write Off": {
"Amortisation of Preoperating Expenses": {},
"Cash Shortage": {},
"Others - Provision & Write off": {},
"Write Off Inventory": {},
"Write Off Receivables & Payables": {}
},
"Rent Expenses": {
"Office Rent": {},
"Warehouse Rent": {}
},
"Travel Expenses": {
"Air tickets": {},
"Hotel": {},
"Meals": {},
"Others": {},
"Per Diem": {}
},
"Utilities": {
"Other Utility Cahrges": {},
"Water & Electricity": {}
}
}
},
"root_type": "Expense"
},
"Liabilities": {
"Current Liabilities": {
"Accounts Payable": {
"Payables": {
"Advance Paybale to Suppliers": {
"account_type": "Payable"
},
"Consigned Payable": {
"account_type": "Payable"
},
"Other Payable": {
"account_type": "Payable"
},
"Post Dated Cheques Paid": {
"account_type": "Payable"
},
"Staff Payable": {},
"Suppliers Price Protection": {
"account_type": "Payable"
},
"Trade Payable": {
"account_type": "Payable"
},
"account_type": "Payable"
}
},
"Accruals & Provisions": {
"Accruals": {
"Accrued Personnel Cost": {
"Accrued - Commissions": {},
"Accrued - Leave Salary": {},
"Accrued - Leave Tickets": {},
"Accrued - Salaries": {},
"Accrued Other Personnel Cost": {},
"Accrued Salaries Increment": {},
"Accrued-Staff Bonus": {}
}
},
"Accrued Expenses": {
"Accrued Other Expenses": {
"Accrued - Audit Fees": {},
"Accrued - Office Rent": {},
"Accrued - Sponsorship": {},
"Accrued - Telephone": {},
"Accrued - Utilities": {},
"Accrued Others": {}
}
},
"Other Current Liabilities": {
"Accrued Dubai Customs": {},
"Deferred income": {},
"Shipping & Handling": {}
},
"Provisions": {
"Tax Payables": {
"Income Tax Payable": {},
"Sales Tax Payable": {},
"Withholding Tax Payable": {}
}
},
"Short Term Loan": {}
},
"Duties and Taxes": {
"account_type": "Tax",
"is_group": 1
},
"Reservations & Credit Notes": {
"Credit Notes": {
"Credit Notes to Customers": {},
"Reservations": {}
}
},
"Stock Liabilities": {
"Stock Received But Not Billed": {
"account_type": "Stock Received But Not Billed"
}
},
"Unearned Income": {}
},
"Long Term Liabilities": {
"Long Term Loans & Provisions": {}
},
"root_type": "Liability"
},
"Revenue": {
"Direct Revenue": {
"Other Direct Revenue": {
"Other Revenue - Operating": {
"Advertising Income": {},
"Branding Income": {},
"Early Setmt Margin from Suppliers": {},
"Marketing Rebate from Suppliers": {},
"Rebate from Suppliers": {},
"Service Income": {},
"Space Rental Income": {}
}
}
},
"Indirect Revenue": {
"Other Indirect Revenue": {
"Capital Gain": {},
"Excess In Till": {},
"Gain On Difference Of Exchange": {},
"Management Consultancy Fees": {},
"Other Income": {}
},
"Other Revenue - Non Operating": {
"Interest Revenue": {},
"Interest from FD": {},
"Products Listing Fees from Suppliers": {},
"Trade Opening Fees from suppliers": {}
}
},
"Sales": {
"Sales from Other Regions": {
"Sales from Other Region": {}
},
"Sales of same region": {
"Management Consultancy Fees 1": {},
"Sales Account": {},
"Sales of I/C": {}
}
},
"root_type": "Income"
},
"Share Holder Equity": {
"Capital": {
"Contributed Capital": {},
"Share Capital": {},
"Shareholders Current A/c": {},
"Sub Ordinated Loan": {},
"Treasury Stocks": {}
},
"Retained Earnings": {
"Current Year Results": {},
"Dividends Paid": {},
"Previous Years Results": {}
},
"account_type": "Equity",
"root_type": "Equity"
}
}
}

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fixtures/verified/ca.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"
}
}
}

423
fixtures/verified/gt.json Normal file
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{
"country_code": "gt",
"name": "Guatemala - Cuentas",
"tree": {
"Activos": {
"Activo Corriente": {
"Activos Biol\u00f3gicos": {
"Activos Biol\u00f3gicos a Valor Razonable": {
"Animales": {
"account_number": "1.5.2.1",
"account_type": "Stock",
"is_group": 1
},
"Plantas": {
"account_number": "1.5.2.2",
"account_type": "Stock",
"is_group": 1
},
"account_number": "1.5.2",
"account_type": "Stock"
},
"Activos Biol\u00f3gicos al Costo": {
"account_number": "1.5.1",
"account_type": "Stock",
"is_group": 1
},
"account_number": "1.5",
"account_type": "Stock"
},
"Activos Corrientes Adicionales": {
"Activos Diferidos o Restringidos": {
"Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
"account_number": "1.1.2.1",
"account_type": "Chargeable",
"is_group": 1
},
"account_number": "1.1.2",
"account_type": "Chargeable"
},
"Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {
"account_number": "1.1.1"
},
"account_number": "1.1",
"account_type": "Chargeable"
},
"Activos Devengables y Otros Activos": {
"Activos Adicionales y Otros": {
"account_number": "1.6.6",
"account_type": "Chargeable",
"is_group": 1
},
"Cobrables Relacionados con Impuestos": {
"account_number": "1.6.2",
"account_type": "Chargeable",
"is_group": 1
},
"Contratos de Construccion": {
"account_number": "1.6.4",
"account_type": "Chargeable",
"is_group": 1
},
"Costos de Montaje": {
"account_number": "1.6.5",
"account_type": "Chargeable",
"is_group": 1
},
"Pagos Anticipados y Otros Activos Circulantes": {
"Seguro Pagado Anticipadamente": {
"account_number": "1.6.1.0",
"account_type": "Chargeable"
},
"account_number": "1.6.1",
"account_type": "Chargeable"
},
"Proveedores de Servicio": {
"account_number": "1.6.3",
"account_type": "Chargeable",
"is_group": 1
},
"account_number": "1.6",
"account_type": "Chargeable"
},
"Activos Financieros": {
"Activos Financieros Clasificados por Designaci\u00f3n": {
"account_number": "1.4.6",
"account_type": "Chargeable",
"is_group": 1
},
"Activos Financieros Derivados": {
"account_number": "1.4.3",
"account_type": "Chargeable",
"is_group": 1
},
"Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
"account_number": "1.4.1",
"account_type": "Chargeable",
"is_group": 1
},
"Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
"account_number": "1.4.2",
"account_type": "Chargeable",
"is_group": 1
},
"Otros Activos Financieros": {
"account_number": "1.4.4",
"account_type": "Chargeable",
"is_group": 1
},
"Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
"account_number": "1.4.5",
"account_type": "Round Off",
"is_group": 1
},
"account_number": "1.4",
"account_type": "Chargeable"
},
"Activos Intangibles": {
"account_number": "1.3",
"account_type": "Chargeable",
"is_group": 1
},
"Caja y Equivalentes": {
"Caja": {
"account_number": "1.9.1",
"account_type": "Cash",
"is_group": 1
},
"Equivalentes de Efectivo (Bancos)": {
"Bancos Internacionales": {
"HSBC": {
"account_number": "1.9.2.2.1",
"account_type": "Bank"
},
"account_number": "1.9.2.2",
"account_type": "Bank"
},
"Bancos Nacionales": {
"Banco Agromercantil de Guatemala": {
"account_number": "1.9.2.1.2",
"account_type": "Bank"
},
"Banco G&T Continental": {
"account_number": "1.9.2.1.5",
"account_type": "Bank"
},
"Banco Industrial": {
"account_number": "1.9.2.1.1",
"account_type": "Bank",
"is_group": 1
},
"Banco Internacional": {
"account_number": "1.9.2.1.6",
"account_type": "Bank"
},
"Banco Prom\u00e9rica": {
"account_number": "1.9.2.1.3",
"account_type": "Bank"
},
"Banco de Am\u00e9rica Central": {
"account_number": "1.9.2.1.4",
"account_type": "Bank"
},
"Banco de Desarrollo Rural": {
"account_number": "1.9.2.1.7",
"account_type": "Bank"
},
"Banco de los Trabajadores": {
"account_number": "1.9.2.1.8",
"account_type": "Bank"
},
"Vivibanco": {
"account_number": "1.9.2.1.9",
"account_type": "Bank"
},
"account_number": "1.9.2.1",
"account_type": "Bank"
},
"Cadena de Bloques (Blockchain)": {
"Billetera Bitcoin 1234567890abcdefg": {
"account_number": "1.9.2.3.1",
"account_type": "Cash"
},
"account_number": "1.9.2.3",
"account_type": "Cash"
},
"account_number": "1.9.2",
"account_type": "Bank"
},
"Inversiones a Corto Plazo": {
"account_number": "1.9.3",
"account_type": "Bank",
"is_group": 1
},
"Otros Equivalentes de Caja y Bancos": {
"account_number": "1.9.4",
"account_type": "Cash",
"is_group": 1
},
"account_number": "1.9",
"account_type": "Bank"
},
"Cobrables": {
"Activos bajo Contrato": {
"account_number": "1.8.2",
"account_type": "Receivable",
"is_group": 1
},
"Ajustes": {
"account_number": "1.8.4",
"account_type": "Chargeable",
"is_group": 1
},
"Otras Cuentas por Cobrar": {
"Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
"Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
"account_number": "1.8.3.2.1",
"account_type": "Receivable"
},
"account_number": "1.8.3.2",
"account_type": "Receivable"
},
"Cuentas por Cobrar a Empleados": {
"Prestamo EJEMPLO": {
"account_number": "1.8.3.3.1",
"account_type": "Receivable"
},
"account_number": "1.8.3.3",
"account_type": "Receivable"
},
"Cuentas por Cobrar a Otras Entidades no Afiliadas": {
"Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
"account_number": "1.8.3.1.1",
"account_type": "Receivable"
},
"account_number": "1.8.3.1",
"account_type": "Receivable"
},
"account_number": "1.8.3",
"account_type": "Receivable"
},
"Ventas al Cr\u00e9dito": {
"account_number": "1.8.1",
"account_type": "Receivable",
"is_group": 1
},
"account_number": "1.8",
"account_type": "Receivable"
},
"Impuestos por Cobrar": {
"Retenciones de IVA recibidas": {}
},
"Inventario": {
"Art\u00edculos de Inventario Adicionales": {
"account_number": "1.7.8",
"account_type": "Stock",
"is_group": 1
},
"Combustibles": {
"account_number": "1.7.5",
"account_type": "Stock",
"is_group": 1
},
"Inventarios Pignorados Como Garant\u00eda de Pasivo": {
"account_number": "1.7.10",
"account_type": "Stock",
"is_group": 1
},
"Inventarios a Valor Razonable Menos Costos de Venta": {
"account_number": "1.7.11",
"account_type": "Stock",
"is_group": 1
},
"Materia Prima": {
"account_number": "1.7.1",
"account_type": "Stock",
"is_group": 1
},
"Mercader\u00eda (Mercanc\u00edas)": {
"account_number": "1.7.2",
"account_type": "Stock",
"is_group": 1
},
"Otros Inventarios": {
"Merma o Ajuste de Inventario": {
"account_number": "1.7.9.1",
"account_type": "Stock Adjustment",
"is_group": 1
},
"account_number": "1.7.9",
"account_type": "Stock"
},
"Producto Terminado": {
"account_number": "1.7.7",
"account_type": "Stock",
"is_group": 1
},
"Repuestos": {
"Respuestos en Transito": {
"account_number": "1.7.4.0",
"account_type": "Stock",
"is_group": 1
},
"account_number": "1.7.4",
"account_type": "Stock"
},
"Suministros de Producci\u00f3n y Consumibles": {
"account_number": "1.7.3",
"account_type": "Stock",
"is_group": 1
},
"Trabajo en Progeso": {
"account_number": "1.7.6",
"account_type": "Stock",
"is_group": 1
},
"account_number": "1.7",
"account_type": "Stock"
},
"Inversion en Propiedades": {
"Inversion Inmobiliaria Bajo Construccion": {
"account_number": "1.2.1",
"account_type": "Chargeable"
},
"Inversion Inmobiliaria Construida": {
"account_number": "1.2.2",
"account_type": "Chargeable",
"is_group": 1
},
"account_number": "1.2",
"account_type": "Chargeable"
},
"account_number": "1.0"
},
"No Corriente": {
"Activos Fijos": {
"account_type": "Fixed Asset"
},
"Cargos Diferidos": {}
},
"account_number": "1",
"root_type": "Asset"
},
"Costos": {
"Costo de Ventas": {
"account_type": "Cost of Goods Sold"
},
"Costos Incluidos en la Valuaci\u00f3n": {
"account_type": "Expenses Included In Valuation"
},
"Merma o Ajuste de Inventario": {
"account_type": "Stock Adjustment"
},
"account_number": "5",
"root_type": "Expense"
},
"Gastos": {
"Alquileres": {},
"Depreciaciones": {
"account_type": "Depreciation"
},
"Gastos Diversos": {},
"Gastos de Personal": {},
"Honorarios Profesionales": {},
"Mantenimiento": {},
"Seguros": {},
"Servicios B\u00e1sicos": {},
"account_number": "6",
"root_type": "Expense"
},
"Ingresos": {
"Productos": {},
"Servicios": {},
"account_number": "4",
"root_type": "Income"
},
"Otros Gastos y Productos Financieros": {
"Otros Gastos": {
"Otros Gastos y Productos Financieros 2": {
"Intereses 1": {},
"Otros Gastos Financieros 1": {}
}
},
"Otros Ingresos": {
"Otros Gastos y Productos Financieros 1": {
"Intereses": {},
"Otros Gastos Financieros": {}
}
},
"account_number": "7",
"root_type": "Expense"
},
"Pasivos": {
"Pasivo Corriente": {
"Acreedores 1": {
"account_type": "Payable"
},
"Cuentas por Pagar": {},
"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": {}
},
"account_number": "2",
"root_type": "Liability"
},
"Patrimonio": {
"Capital": {},
"Resultados del Ejercicio": {},
"Utilidades Retenidas": {},
"account_number": "3",
"root_type": "Asset"
}
}
}

835
fixtures/verified/hu.json Normal file
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@ -0,0 +1,835 @@
{
"country_code": "hu",
"name": "Hungary - Chart of Accounts",
"tree": {
"1. SZ\u00c1MLAOSZT\u00c1LY BEFEKTETETT ESZK\u00d6Z\u00d6K": {
"11. IMMATERI\u00c1LIS JAVAK": {
"111. Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s aktiv\u00e1lt \u00e9rt\u00e9ke": {},
"112. K\u00eds\u00e9rleti fejleszt\u00e9s aktiv\u00e1lt \u00e9rt\u00e9ke": {},
"113. Vagyoni \u00e9rt\u00e9k\u0171 jogok": {},
"114. Szellemi term\u00e9kek": {},
"115. \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {},
"117. Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}
},
"12-16. T\u00c1RGYI ESZK\u00d6Z\u00d6K": {
"12. INGATLANOK \u00c9S KAPCSOL\u00d3D\u00d3 VAGYONI \u00c9RT\u00c9K\u00db JOGOK": {
"121. Telkek, f\u00f6ldter\u00fclet ": {
"1211. Telkek, f\u00f6ldter\u00fcletek brutt\u00f3 \u00e9rt\u00e9ke": {
"account_type": "Fixed Asset"
},
"1218. Telkek, f\u00f6ldter\u00fcletek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"1219. Telkek, f\u00f6ldter\u00fcletek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"122. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": {
"1221. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok brutt\u00f3 \u00e9rt\u00e9ke": {
"account_type": "Fixed Asset"
},
"1228. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"1229. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"123. \u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok ": {
"account_type": "Fixed Asset",
"is_group": 1
},
"124. Egy\u00e9b ingatlanok": {
"is_group": 1
},
"125. \u00dczemk\u00f6r\u00f6n k\u00edv\u00fcli ingatlanok, \u00e9p\u00fcletek ": {
"is_group": 1
},
"126. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": {
"is_group": 1
},
"127. Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
"129. Kis \u00e9rt\u00e9k\u0171 ingatlanok": {}
},
"13. M\u00dbSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dbVEK": {
"131. Termel\u0151 g\u00e9pek, berendez\u00e9sek, szersz\u00e1mok, gy\u00e1rt\u00f3eszk\u00f6z\u00f6k": {
"1311. Termel\u0151 g\u00e9pek, berendez\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": {
"account_type": "Fixed Asset"
},
"1318. Termel\u0151 g\u00e9pek, berendez\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"1319. Termel\u0151 g\u00e9pek, berendez\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"132. M\u0171szaki j\u00e1rm\u0171vek": {},
"133. Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": {},
"139. Kis \u00e9rt\u00e9k\u0171 m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": {}
},
"14. EGY\u00c9B BERENDEZ\u00c9SEK, FELSZEREL\u00c9SEK, J\u00c1RM\u00dbVEK": {
"141. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek": {
"1411. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": {
"account_type": "Fixed Asset"
},
"1418. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"1419. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"142. Egy\u00e9b j\u00e1rm\u0171vek": {
"1421. Egy\u00e9b j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": {
"account_type": "Fixed Asset"
},
"1428. Egy\u00e9b j\u00e1rm\u0171vek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"1429. Egy\u00e9b j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"143. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek": {
"1431. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": {
"account_type": "Fixed Asset"
},
"1438. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"1439. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"144. Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek": {
"account_type": "Fixed Asset"
},
"145. J\u00f3l\u00e9ti berendez\u00e9sek, felszerel\u00e9si t\u00e1rgyak \u00e9s k\u00e9pz\u0151m\u0171v\u00e9szeti alkot\u00e1sok": {
"account_type": "Fixed Asset"
},
"147. Egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {
"account_type": "Fixed Asset"
},
"149. Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek": {
"account_type": "Fixed Asset"
}
},
"15. TENY\u00c9SZ\u00c1LLATOK": {
"151. Teny\u00e9sz\u00e1llatok": {}
},
"16. BERUH\u00c1Z\u00c1SOK, FEL\u00daJ\u00cdT\u00c1SOK": {
"161. Befejezetlen beruh\u00e1z\u00e1sok ": {},
"162. Fel\u00faj\u00edt\u00e1sok": {},
"168. Beruh\u00e1z\u00e1sok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
},
"17-19. BEFEKTETETT P\u00c9NZ\u00dcGYI ESZK\u00d6Z\u00d6K": {
"17. TULAJDONI R\u00c9SZESED\u00c9ST JELENT\u00d5 BEFEKTET\u00c9SEK (R\u00c9SZESED\u00c9SEK)": {
"171. Tart\u00f3s r\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {},
"172. Egy\u00e9b tart\u00f3s r\u00e9szesed\u00e9s": {},
"177. R\u00e9szesed\u00e9sek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {},
"179. R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"18. HITELVISZONYT MEGTESTES\u00cdT\u00d5 \u00c9RT\u00c9KPAP\u00cdROK": {
"181. \u00c1llamk\u00f6tv\u00e9nyek": {},
"182. Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {},
"183. Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {},
"184. Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {},
"189. \u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"19. TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K (tart\u00f3s bankbet\u00e9tek)": {
"191. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcsolt v\u00e1llalkoz\u00e1sban": {},
"192. Tart\u00f3s bankbet\u00e9tek": {},
"193. Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {},
"194. Tart\u00f3s bankbet\u00e9tek kapcsolt v\u00e1llalkoz\u00e1sban": {},
"195. Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9szesed\u00e9si viszonyban \u00e1ll\u00f3 v\u00e1llalkoz\u00e1sban": {},
"196. Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {},
"197. P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {},
"199. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k (\u00e9s bankbet\u00e9tek) \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
}
}
},
"root_type": "Asset"
},
"2. SZ\u00c1MLAOSZT\u00c1LY K\u00c9SZLETEK": {
"21-22. ANYAGOK": {
"211 - 219. Nyers- \u00e9s alapanyagok ": {},
"221. Seg\u00e9danyagok": {},
"222. \u00dczem- \u00e9s f\u0171t\u0151anyagok ": {},
"223. Fenntart\u00e1si anyagok ": {},
"224. \u00c9p\u00edt\u00e9si anyagok": {},
"225. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k ": {},
"226. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt anyagok": {},
"227. Egy\u00e9b anyagok": {},
"228. Anyagok \u00e1rk\u00fcl\u00f6nb\u00f6zete": {},
"229. Anyagok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"23. BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZ TERM\u00c9KEK": {
"231 - 234. Befejezetlen termel\u00e9s ": {
"231. Befejezetlen termel\u00e9s": {},
"232. F\u00e9lk\u00e9sz term\u00e9kek": {}
},
"238. F\u00e9lk\u00e9sz term\u00e9kek k\u00e9szlet\u00e9rt\u00e9k-k\u00fcl\u00f6nb\u00f6zete": {},
"239. Befejezetlen termel\u00e9s \u00e9s f\u00e9lk\u00e9sz term\u00e9kek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"24. N\u00d6VEND\u00c9K-, H\u00cdZ\u00d3- \u00c9S EGY\u00c9B \u00c1LLATOK": {
"is_group": 1
},
"25. K\u00c9SZTERM\u00c9KEK": {
"251-257. K\u00e9szterm\u00e9kek": {},
"258. K\u00e9szterm\u00e9kek k\u00e9szlet\u00e9rt\u00e9k-k\u00fcl\u00f6nb\u00f6zete": {},
"259. K\u00e9szterm\u00e9kek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"26-28. \u00c1RUK ": {
"261. Kereskedelmi \u00e1ruk": {
"account_type": "Stock",
"is_group": 0
},
"262. Idegen helyen t\u00e1rolt, bizom\u00e1nyba \u00e1tadott \u00e1ruk": {
"account_type": "Stock",
"is_group": 0
},
"263. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt \u00e1ruk": {
"account_type": "Stock",
"is_group": 0
},
"264. Bels\u0151 (egys\u00e9gek, tev\u00e9kenys\u00e9gek k\u00f6z\u00f6tti) \u00e1tad\u00e1s-\u00e1tv\u00e9tel \u00fctk\u00f6z\u0151sz\u00e1mla": {
"account_type": "Stock",
"is_group": 0
},
"269. Kereskedelmi \u00e1ruk \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {
"account_type": "Stock",
"is_group": 0
},
"account_type": "Stock"
},
"27. K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK ": {
"271. K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {},
"279. K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"28. BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": {
"is_group": 1
},
"root_type": "Asset"
},
"3. SZ\u00c1MLAOSZT\u00c1LY K\u00d6VETEL\u00c9SEK, P\u00c9NZ\u00dcGYI ESZK\u00d6Z\u00d6K \u00c9S AKT\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": {
"31. K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL\u00cdT\u00c1SB\u00d3L \u00c9S SZOLG\u00c1LTAT\u00c1SB\u00d3L (VEV\u00d5K) ": {
"311. Belf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": {
"account_type": "Receivable"
},
"312. Belf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": {
"account_type": "Receivable"
},
"315. Belf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa ": {},
"316. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": {
"account_type": "Receivable"
},
"317. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": {
"account_type": "Receivable"
},
"319. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"32. K\u00d6VETEL\u00c9SEK KAPCSOLT V\u00c1LLALKOZ\u00c1SSAL SZEMBEN": {
"is_group": 1
},
"33. K\u00d6VETEL\u00c9SEK EGY\u00c9B R\u00c9SZESED\u00c9SI VISZONYBAN L\u00c9V\u00d5 V\u00c1LLALKOZ\u00c1SSAL SZEMBEN ": {
"is_group": 1
},
"34. V\u00c1LT\u00d3K\u00d6VETEL\u00c9SEK": {
"is_group": 1
},
"35. ADOTT EL\u00d5LEGEK": {
"351. Immateri\u00e1lis javakra adott el\u0151legek": {},
"352. Beruh\u00e1z\u00e1sokra adott el\u0151legek": {},
"353. K\u00e9szletekre adott el\u0151legek": {},
"358. Jegyzett, de m\u00e9g be nem fizetett t\u0151ke r\u00e9szesed\u00e9si viszonyban nem l\u00e9v\u0151 v\u00e1llalkoz\u00e1st\u00f3l": {},
"359. Adott el\u0151legek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": {}
},
"36. EGY\u00c9B K\u00d6VETEL\u00c9SEK": {
"361. Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9sek": {
"3611. Munkav\u00e1llal\u00f3knak foly\u00f3s\u00edtott el\u0151legek": {},
"3612. El\u0151\u00edrt tartoz\u00e1sok": {},
"3613. Egy\u00e9b elsz\u00e1mol\u00e1sok a munkav\u00e1llal\u00f3kkal": {}
},
"362. K\u00f6lts\u00e9gvet\u00e9ssel szembeni k\u00f6vetel\u00e9sek": {
"is_group": 1
},
"363. R\u00f6vid lej\u00e1ratra k\u00f6lcs\u00f6nadott p\u00e9nzeszk\u00f6z\u00f6k": {
"is_group": 1
},
"364. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6vetel\u00e9sek": {
"3641. R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {},
"3642. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6kb\u0151l \u00e1tsorolt k\u00f6vetel\u00e9sek": {}
},
"365. V\u00e1s\u00e1rolt \u00e9s kapott k\u00f6vetel\u00e9sek ": {
"is_group": 1
},
"366. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6vetel\u00e9sek": {},
"367. Hat\u00e1rid\u0151s, opci\u00f3s \u00e9s swap \u00fcgyletekkel kapcsolatos k\u00f6vetel\u00e9sek": {},
"368. K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek ": {
"3681. Bizom\u00e1nyosi \u00fcgylettel kapcsolatos elsz\u00e1mol\u00e1sok": {},
"3682. \u00c9rt\u00e9kpap\u00edr-elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"3683. Import beszerz\u00e9sek \u00e1f\u00e1ja": {},
"3684. Ad\u00f3sok": {},
"3685. Biztos\u00edt\u00f3int\u00e9zettel szembeni k\u00f6vetel\u00e9sek": {},
"3686. Barter \u00fcgylet elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"3687. \u00c1rfolyam k\u00fcl\u00f6nb\u00f6zetek elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"3688. Ki nem emelt egy\u00e9b k\u00f6vetel\u00e9sek": {}
},
"369. Egy\u00e9b k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"37. \u00c9RT\u00c9KPAP\u00cdROK": {
"371. R\u00e9szesed\u00e9sek": {
"3711. R\u00e9szesed\u00e9s anyav\u00e1llalatban": {},
"3712. R\u00e9szesed\u00e9s le\u00e1nyv\u00e1llalatban": {},
"3713. R\u00e9szesed\u00e9s k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1sban": {},
"3714. R\u00e9szesed\u00e9s t\u00e1rsult v\u00e1llalkoz\u00e1sban": {},
"3719. Kapcsolt v\u00e1llalkoz\u00e1sban l\u00e9v\u0151 r\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"372. Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": {
"3721. Elad\u00e1sra v\u00e1s\u00e1rolt egy\u00e9b r\u00e9szesed\u00e9sek": {}
},
"373. Forgat\u00e1si c\u00e9l\u00fa hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok ": {
"3741. Elad\u00e1sra v\u00e1s\u00e1rolt hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok": {},
"3742. Elad\u00e1sra v\u00e1s\u00e1rolt diszkont \u00e9rt\u00e9kpap\u00edrok": {},
"3749. Forgat\u00e1si c\u00e9l\u00fa hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"378. \u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {},
"379. \u00c9rt\u00e9kpap\u00edr elsz\u00e1mol\u00e1si sz\u00e1mla": {}
},
"38. P\u00c9NZESZK\u00d6Z\u00d6K": {
"381. P\u00e9nzt\u00e1r ": {
"3811. P\u00e9nzt\u00e1r-sz\u00e1mla": {},
"3812. Elektronikus p\u00e9nzeszk\u00f6z\u00f6k ": {},
"account_type": "Cash"
},
"382. Valutap\u00e9nzt\u00e1r ": {
"3821. Valutap\u00e9nzt\u00e1r-sz\u00e1mla": {},
"3829. Valuta \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zeti sz\u00e1mla ": {}
},
"383. Csekkek": {},
"384. Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla ": {
"account_type": "Bank",
"is_group": 1
},
"385. Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k ": {
"3851. Kamatoz\u00f3 bet\u00e9tsz\u00e1ml\u00e1k": {},
"3852. Elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l ": {},
"3853. Beruh\u00e1z\u00e1sra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k": {},
"3854. Fejleszt\u00e9si c\u00e9lra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k ": {},
"3855. Egy\u00e9b c\u00e9lra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k": {},
"3856. Lak\u00e1s\u00e9p\u00edt\u00e9si bet\u00e9tsz\u00e1mla": {},
"3857. Elk\u00fcl\u00f6n\u00edtett lak\u00e1s\u00e9p\u00edt\u00e9si c\u00e9l\u00fa p\u00e9nzeszk\u00f6z\u00f6k ": {},
"3858. Lak\u00e1s\u00e9p\u00edt\u00e9s \u00faton l\u00e9v\u0151 p\u00e9nzeszk\u00f6zei": {}
},
"386. Devizabet\u00e9t-sz\u00e1mla ": {
"3861. Devizabet\u00e9t-sz\u00e1mla": {},
"3862. K\u00fclf\u00f6ld\u00f6n vezetett devizabet\u00e9t-sz\u00e1mla ": {},
"3863. Devizat\u00f6rzsbet\u00e9t-sz\u00e1mla": {},
"3868. Egy\u00e9b devizabet\u00e9t-sz\u00e1mla": {},
"3869. Devizabet\u00e9t \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zeti sz\u00e1mla ": {}
},
"387. Elektronikus p\u00e9nz": {},
"389. \u00c1tvezet\u00e9si sz\u00e1mla": {}
},
"39. AKT\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": {
"391. Bev\u00e9telek akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
"3911. Diszkont \u00e9rt\u00e9kpap\u00edrok id\u0151ar\u00e1nyos kamat\u00e1nak elhat\u00e1rol\u00e1sa": {},
"3912. \u00c9rt\u00e9kpap\u00edrok beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetb\u0151l az id\u0151ar\u00e1nyos \u00e1rfolyamnyeres\u00e9g elhat\u00e1rol\u00e1sa": {},
"3913. \u00c1rbev\u00e9tel, egy\u00e9b kamatbev\u00e9tel, egy\u00e9b bev\u00e9tel elhat\u00e1rol\u00e1sa": {}
},
"392. K\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
"3921. \u00c9rt\u00e9kpap\u00edrok, r\u00e9szesed\u00e9sek beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 bizom\u00e1nyi d\u00edj, v\u00e1s\u00e1rolt v\u00e9teli opci\u00f3 d\u00edj\u00e1nak elhat\u00e1rol\u00e1sa": {},
"3922. T\u00f6bbletk\u00f6telezetts\u00e9gek elhat\u00e1rol\u00e1sa": {},
"3923. K\u00f6lts\u00e9gek, egy\u00e9b fizetett kamatok, egy\u00e9b r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {}
},
"393. Halasztott r\u00e1ford\u00edt\u00e1sok ": {
"3931. Tartoz\u00e1s\u00e1tv\u00e1llal\u00e1sok miatti r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {},
"3932. Devizak\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9g\u00e9nek elhat\u00e1rol\u00e1sa ": {}
},
"399. A k\u00f6vetel\u00e9s-jelleg\u0171 akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
},
"root_type": "Asset"
},
"4. SZ\u00c1MLAOSZT\u00c1LY FORR\u00c1SOK": {
"41. SAJ\u00c1T T\u00d5KE": {
"411. Jegyzett\u0151ke ": {},
"412. T\u0151ketartal\u00e9k": {},
"413. Eredm\u00e9nytartal\u00e9k": {},
"414. Lek\u00f6t\u00f6tt tartal\u00e9k ": {
"4141. Lek\u00f6t\u00f6tt tartal\u00e9k t\u0151ketartal\u00e9kb\u00f3l": {},
"4142. Lek\u00f6t\u00f6tt tartal\u00e9k eredm\u00e9nytartal\u00e9kb\u00f3l": {},
"4143. Lek\u00f6t\u00f6tt tartal\u00e9k p\u00f3tbefizet\u00e9sb\u0151l ": {}
},
"417. \u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {},
"418. El\u0151z\u0151 \u00e9vek helyesb\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 m\u00e9rleg szerinti eredm\u00e9ny": {},
"419. Ad\u00f3zott eredm\u00e9ny": {}
},
"42. C\u00c9LTARTAL\u00c9KOK": {
"421. C\u00e9ltartal\u00e9k a v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekre ": {},
"422. C\u00e9ltartal\u00e9k a j\u00f6v\u0151beni k\u00f6lts\u00e9gekre": {},
"424. \u00c1rfolyamvesztes\u00e9g id\u0151beli elhat\u00e1rol\u00e1sa alapj\u00e1n k\u00e9pzett c\u00e9ltartal\u00e9k ": {},
"429. Egy\u00e9b c\u00e9ltartal\u00e9k": {}
},
"43-47. K\u00d6TELEZETTS\u00c9GEK": {
"43. H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": {
"431. H\u00e1trasorolt k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": {
"4311. H\u00e1trasorolt k\u00f6telezetts\u00e9gek anyav\u00e1llalattal szemben ": {},
"4312. H\u00e1trasorolt k\u00f6telezetts\u00e9gek le\u00e1nyv\u00e1llalattal szemben": {},
"4313. H\u00e1trasorolt k\u00f6telezetts\u00e9gek k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1ssal szemben ": {},
"4314. H\u00e1trasorolt k\u00f6telezetts\u00e9gek t\u00e1rsult v\u00e1llalkoz\u00e1ssal szemben ": {}
},
"432. H\u00e1trasorolt k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {},
"433. H\u00e1trasorolt k\u00f6telezetts\u00e9gek egy\u00e9b gazd\u00e1lkod\u00f3val szemben": {}
},
"44. HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
"441. Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {},
"442. \u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek ": {},
"443. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l ": {
"4431. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l forintban ": {},
"4432. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l deviz\u00e1ban": {}
},
"444. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek ": {
"4441. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek forintban ": {},
"4442. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek deviz\u00e1ban ": {}
},
"445. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek ": {
"4451. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek forintban ": {},
"4452. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek deviz\u00e1ban": {}
},
"446. Tart\u00f3s k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": {
"is_group": 1
},
"447. Tart\u00f3s k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {},
"448. P\u00e9nz\u00fcgyi l\u00edzing miatti k\u00f6telezetts\u00e9gek ": {},
"449. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek ": {
"4491. Kincst\u00e1ri vagyon r\u00e9sz\u00e9t k\u00e9pez\u0151 eszk\u00f6z\u00f6k kezel\u00e9sbe v\u00e9tel\u00e9hez kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9g": {},
"4492. Alap\u00edt\u00f3kkal szembeni hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek ": {}
},
"4499. Hossz\u00fa lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek": {}
},
"45-47. R\u00d6VID LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
"451. R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k ": {
"4511. R\u00f6vid lej\u00e1rat\u00fa \u00e1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek ": {},
"4512. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {}
},
"452. R\u00f6vid lej\u00e1rat\u00fa hitelek ": {
"4521. R\u00f6vid lej\u00e1rat\u00fa hitelek forintban ": {},
"4522. R\u00f6vid lej\u00e1rat\u00fa hitelek deviz\u00e1ban ": {}
},
"453. Vev\u0151kt\u0151l kapott el\u0151legek": {},
"454-456. K\u00f6telezetts\u00e9gek \u00e1rusz\u00e1ll\u00edt\u00e1sb\u00f3l \u00e9s szolg\u00e1ltat\u00e1sb\u00f3l (sz\u00e1ll\u00edt\u00f3k)": {
"454. Sz\u00e1ll\u00edt\u00f3k ": {
"4541. Belf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": {
"account_type": "Payable"
},
"4542. K\u00fclf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": {
"account_type": "Payable"
},
"4543. Belf\u00f6ldi szolg\u00e1ltat\u00f3k": {},
"4544. K\u00fclf\u00f6ldi szolg\u00e1ltat\u00f3k": {},
"4549. Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00e1sok, szolg\u00e1ltat\u00e1sok ": {
"account_type": "Stock Received But Not Billed"
}
},
"455. Beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {
"4551. Belf\u00f6ldi beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {},
"4552. K\u00fclf\u00f6ldi beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k": {},
"4559. Nem sz\u00e1ml\u00e1zott beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {}
},
"456. Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00f3k": {}
},
"457. V\u00e1lt\u00f3tartoz\u00e1sok": {},
"458. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": {
"4581. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek anyav\u00e1llalattal szemben ": {},
"4582. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek le\u00e1nyv\u00e1llalattal szemben": {},
"4583. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1ssal szemben": {},
"4584. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek t\u00e1rsult v\u00e1llalkoz\u00e1ssal szemben": {}
},
"459. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {},
"461-479. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek": {
"461. Eredm\u00e9nyt terhel\u0151 ad\u00f3k elsz\u00e1mol\u00e1sa": {
"4611. T\u00e1rsas\u00e1gi ad\u00f3 elsz\u00e1mol\u00e1sa ": {},
"4612. K\u00fcl\u00f6nad\u00f3 elsz\u00e1mol\u00e1sa ": {},
"4613. Egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3 elsz\u00e1mol\u00e1sa ": {}
},
"462. Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa ": {
"4612. Mag\u00e1nszem\u00e9lyekt\u0151l levont szem\u00e9lyi j\u00f6vedelem ad\u00f3 elsz\u00e1mol\u00e1sa ": {},
"4621. Kifizet\u0151t terhel\u0151 szem\u00e9lyi j\u00f6vedelem ad\u00f3 elsz\u00e1mol\u00e1sa ": {}
},
"463. K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek ": {
"463-1. Nyugd\u00edjj\u00e1rul\u00e9k ": {},
"463-10. Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k ": {},
"463-11. \u00d6nellen\u0151rz\u00e9si p\u00f3tl\u00e9k ": {},
"463-12. Mulaszt\u00e1si b\u00edrs\u00e1g, ad\u00f3b\u00edrs\u00e1g ": {},
"463-13. K\u00e9sedelmi p\u00f3tl\u00e9k ": {},
"463-14. Egy\u00e9b k\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek ": {},
"463-2. Eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si- \u00e9s munkaer\u0151 piaci j\u00e1rul\u00e9k ": {},
"463-3. Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s ": {},
"463-4. Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 ": {},
"463-5. Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k ": {},
"463-6. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ": {},
"463-7. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s ": {},
"463-8. Egyszer\u0171s\u00edtett foglalkoztat\u00e1s k\u00f6zterhe ": {},
"463-9. C\u00e9gaut\u00f3ad\u00f3 ": {}
},
"464. G\u00e9pj\u00e1rm\u0171 ad\u00f3 (c\u00e9gaut\u00f3ad\u00f3) elsz\u00e1mol\u00e1sa": {
"is_group": 1
},
"465. V\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla ": {
"4651. V\u00e1mk\u00f6lts\u00e9gek \u00e9s egy\u00e9b v\u00e1mterhek elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"4652. Importbeszerz\u00e9s ut\u00e1n fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"4653. V\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151rs\u00e9ggel kapcsolatos egy\u00e9b elsz\u00e1mol\u00e1sok ": {}
},
"466. El\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3 ": {
"4661. Beszerz\u00e9sek el\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3ja ": {},
"4662. Ar\u00e1nyos\u00edt\u00e1ssal megosztand\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3": {}
},
"467. Fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {},
"468. \u00c1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"469. Helyi ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla ": {
"4691. \u00c9p\u00edtm\u00e9nyad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"4692. Telekad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"4693. Kommun\u00e1lis ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"4694. Idegenforgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"4695. Helyi ipar\u0171z\u00e9si ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"4696. G\u00e9pj\u00e1rm\u0171ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"4697. K\u00fclf\u00f6ldi g\u00e9pj\u00e1rm\u0171ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"4699. Egy\u00e9b helyi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}
},
"471. J\u00f6vedelemelsz\u00e1mol\u00e1si sz\u00e1mla ": {
"4711. Keresetelsz\u00e1mol\u00e1si sz\u00e1mla ": {},
"4712. T\u00e1rsadalombiztos\u00edt\u00e1si ell\u00e1t\u00e1s ": {},
"4713. Egy\u00e9b kifizet\u00e9sek elsz\u00e1mol\u00e1sa": {}
},
"472. Fel nem vett j\u00e1rand\u00f3s\u00e1gok": {},
"473. Elsz\u00e1mol\u00e1s a t\u00e1rsadalombiztos\u00edt\u00e1ssal ": {},
"474. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {
"4741. K\u00f6zponti m\u0171szaki fejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {},
"4742. Elsz\u00e1mol\u00e1sra kapott p\u00e9nzeszk\u00f6z\u00f6k": {},
"4743. K\u00f6rnyezetv\u00e9delmi term\u00e9k d\u00edjfizet\u00e9si k\u00f6telezetts\u00e9g ": {},
"4749. Egy\u00e9b befizet\u00e9sek az elk\u00fcl\u00f6n\u00edtett alapokba": {}
},
"475. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s (EHO) elsz\u00e1mol\u00e1sa": {},
"476. Egy\u00e9b \u00e1llami ad\u00f3hat\u00f3s\u00e1ggal szembeni k\u00f6telezetts\u00e9g elsz\u00e1mol\u00e1sa": {
"4761. K\u00e1rt\u00e9r\u00edt\u00e9s": {},
"4762. B\u00edr\u00f3i letilt\u00e1s": {},
"4763. Banki-elsz\u00e1mol\u00e1s": {},
"4764. Levont szakszervezeti d\u00edj": {},
"4765. Mag\u00e1n nyugd\u00edjp\u00e9nzt\u00e1ri befizet\u00e9si k\u00f6telezetts\u00e9gek": {}
},
"477. R\u00f6vid lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek munkav\u00e1llal\u00f3kkal \u00e9s tulajdonosokkal szemben": {},
"478. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6telezetts\u00e9gek ": {},
"479. K\u00fcl\u00f6nf\u00e9le r\u00f6vid lej\u00e1rat\u00fa egy\u00e9b befizet\u00e9si k\u00f6telezetts\u00e9gek ": {
"4791. Biztos\u00edt\u00f3 int\u00e9zetekkel szembeni k\u00f6telezetts\u00e9gek": {},
"4792. Hitelez\u0151k": {},
"4793. \u00c1tv\u00e1llalt k\u00f6telezetts\u00e9gek": {},
"4794. Beszerz\u00e9si \u00e1rba beletartoz\u00f3 el\u0151\u00edrt egy\u00e9b k\u00f6telezetts\u00e9gek ": {},
"4795. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa el\u0151\u00edrt k\u00f6telezetts\u00e9gek": {}
}
}
}
},
"48. PASSZ\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": {
"481. Bev\u00e9telek passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
"4811. Befolyt, elsz\u00e1molt bev\u00e9telek elhat\u00e1rol\u00e1sa": {},
"4812. K\u00f6lts\u00e9gek ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1sok elhat\u00e1rol\u00e1sa": {},
"4813. Devizaeszk\u00f6z\u00f6k \u00e9s devizak\u00f6telezetts\u00e9gek m\u00e9rlegfordul\u00f3napi \u00e9rt\u00e9kel\u00e9se \u00e1rfolyamnyeres\u00e9g\u00e9nek elhat\u00e1rol\u00e1sa": {}
},
"482. K\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
"4821. M\u00e9rlegfordul\u00f3nap el\u0151tti id\u0151szakot terhel\u0151 k\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {},
"4822. \u00c9rt\u00e9kpap\u00edrok beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetb\u0151l az id\u0151ar\u00e1nyos \u00e1rfolyam\u008fvesztes\u00e9g elhat\u00e1rol\u00e1sa": {},
"4823. Fizetend\u0151 kamatok elhat\u00e1rol\u00e1sa ": {}
},
"483. Halasztott bev\u00e9telek ": {}
},
"49. \u00c9VI M\u00c9RLEGSZ\u00c1ML\u00c1K": {
"491. Nyit\u00f3m\u00e9rleg sz\u00e1mla ": {},
"492. Z\u00e1r\u00f3m\u00e9rleg sz\u00e1mla": {},
"493. Ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1si sz\u00e1mla": {},
"494. El\u0151z\u0151 \u00e9vi ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1sa": {}
},
"root_type": "Liability"
},
"5. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GNEMEK": {
"51 - 53. ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK ": {
"51. ANYAGK\u00d6LTS\u00c9G": {
"511. V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei ": {
"5111. Alapanyag k\u00f6lts\u00e9gek": {},
"5112. Seg\u00e9danyag k\u00f6lts\u00e9gek": {},
"5113. \u00dczemanyag k\u00f6lts\u00e9gek": {},
"5114. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 gy\u00e1rt\u00f3eszk\u00f6z\u00f6k, berendez\u00e9sek, felszerel\u00e9sek \u00e9s egy\u00e9b eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei": {},
"5115. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 munkaruha, v\u00e9d\u0151ruha felhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {},
"5116. Nyomtatv\u00e1nyok, irodaszerek k\u00f6lts\u00e9gei": {},
"5117. F\u0171t\u0151anyag k\u00f6lts\u00e9gek": {},
"5118. Villamosenergia felhaszn\u00e1l\u00e1s \u00e9s v\u00edzfelhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {},
"5119. Egy\u00e9b anyagfelhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {},
"512. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei ": {},
"5121. V\u00e1s\u00e1rolt n\u00f6vend\u00e9k\u00e1llatok k\u00f6lts\u00e9gei": {},
"5122. V\u00e1s\u00e1rolt h\u00edz\u00f3\u00e1llatok k\u00f6lts\u00e9gei": {},
"5123. V\u00e1s\u00e1rolt egy\u00e9b \u00e1llatok k\u00f6lts\u00e9gei": {},
"513. Egy\u00e9b anyagk\u00f6lts\u00e9g": {},
"519. Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {}
}
},
"52. IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
"521. Sz\u00e1ll\u00edt\u00e1s-rakod\u00e1s, rakt\u00e1roz\u00e1s k\u00f6lts\u00e9gei": {},
"522. B\u00e9rleti d\u00edjak": {},
"523. Karbantart\u00e1si k\u00f6lts\u00e9gek": {},
"524. Hirdet\u00e9s, rekl\u00e1m, propaganda k\u00f6lts\u00e9gek": {},
"525. Oktat\u00e1s \u00e9s tov\u00e1bbk\u00e9pz\u00e9s k\u00f6lts\u00e9gei": {},
"526. Utaz\u00e1si \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek (napid\u00edj n\u00e9lk\u00fcl)": {},
"529. Ig\u00e9nybe vett egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": {}
},
"53. EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
"531. Hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edjak, illet\u00e9kek": {},
"532. P\u00e9nz\u00fcgyi, befektet\u00e9si szolg\u00e1ltat\u00e1si d\u00edjak": {},
"533. Biztos\u00edt\u00e1si d\u00edj ": {},
"534. K\u00f6lts\u00e9gk\u00e9nt elsz\u00e1moland\u00f3 ad\u00f3k, j\u00e1rul\u00e9kok, term\u00e9kd\u00edjak": {},
"539. K\u00fcl\u00f6nf\u00e9le egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": {}
}
},
"54 - 56. SZEM\u00c9LYI JELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
"54. B\u00c9RK\u00d6LTS\u00c9G ": {
"541. B\u00e9rk\u00f6lts\u00e9g": {},
"542. Tulajdonos szem\u00e9lyes k\u00f6zrem\u0171k\u00f6d\u00e9s\u00e9nek ellen\u00e9rt\u00e9ke": {},
"543. Sz\u00f6vetkezeti tagok munkad\u00edja": {}
},
"55. SZEM\u00c9LYI JELLEG\u00db EGY\u00c9B KIFIZET\u00c9SEK": {
"551. Munkav\u00e1llal\u00f3knak, tagoknak fizetett szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek ": {
"5511. Betegszabads\u00e1g d\u00edja, munk\u00e1ltat\u00f3t terhel\u0151 t\u00e1pp\u00e9nz, t\u00e1pp\u00e9nz kieg\u00e9sz\u00edt\u00e9s": {},
"5512. V\u00e9gkiel\u00e9g\u00edt\u00e9s": {},
"5513. Munk\u00e1baj\u00e1r\u00e1ssal kapcsolatos egy\u00e9b k\u00f6lts\u00e9gek t\u00e9r\u00edt\u00e9se": {},
"5514. Kik\u00fcldet\u00e9s napid\u00edja": {},
"5515. Megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 munkav\u00e1llal\u00f3k keresetkieg\u00e9sz\u00edt\u00e9se, fizetett seg\u00e9lyek": {},
"5516. \u00dcd\u00fcl\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {},
"5517. Lak\u00e1s\u00e9p\u00edt\u00e9sre ny\u00fajtott t\u00e1mogat\u00e1s, alb\u00e9rleti hozz\u00e1j\u00e1rul\u00e1s": {},
"5518. Jubileumi jutalom, t\u00e1rgyjutalom": {},
"5519. Sorkatonai vagy polg\u00e1ri szolg\u00e1lat teljes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en fizetett szem\u00e9lyi alapb\u00e9r": {}
},
"552. J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {},
"559. Egy\u00e9b szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek ": {
"5591. Munk\u00e1ltat\u00f3 \u00e1ltal fizetett baleset-, \u00e9let- \u00e9s nyugd\u00edjbiztos\u00edt\u00e1s d\u00edja": {},
"5592. Munk\u00e1ltat\u00f3 \u00e1ltal \u00f6nk\u00e9ntes p\u00e9nzt\u00e1rba befizetett munk\u00e1ltat\u00f3i tagd\u00edj hozz\u00e1j\u00e1rul\u00e1s": {},
"5593. Munk\u00e1ltat\u00f3t terhel\u0151 szem\u00e9lyi j\u00f6vedelemad\u00f3": {},
"5594. Munk\u00e1ltat\u00f3i hozz\u00e1j\u00e1rul\u00e1s a korengedm\u00e9nyes nyugd\u00edj ig\u00e9nybev\u00e9tel\u00e9hez": {},
"5596. Fizetett szerz\u0151i, \u00edr\u00f3i \u00e9s m\u00e1s jogv\u00e9delmet \u00e9lvez\u0151 munk\u00e1k d\u00edjai \u00e9s ezekkel kapcsolatos k\u00f6zrem\u0171k\u00f6d\u0151i d\u00edjak": {},
"5597. Fizetett \u00f6szt\u00f6nd\u00edjak": {},
"5598. Reprezent\u00e1ci\u00f3s k\u00f6lts\u00e9gek, \u00e9tkez\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {},
"5599. Munk\u00e1ltat\u00f3 \u00e1ltal fizetett mag\u00e1nnyugd\u00edj-p\u00e9nzt\u00e1ri tagd\u00edj kieg\u00e9sz\u00edt\u00e9s, munkav\u00e1llal\u00f3kkal kapcsolatos biztos\u00edt\u00e1si d\u00edjak": {}
}
},
"56. B\u00c9RJ\u00c1RUL\u00c9KOK": {
"561. Nyugd\u00edjbiztos\u00edt\u00e1si \u00e9s eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k ": {},
"562. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {},
"563. Munkaad\u00f3i j\u00e1rul\u00e9k": {},
"564. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ": {},
"569. Egy\u00e9b hozz\u00e1j\u00e1rul\u00e1s ": {}
}
},
"57. \u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
"571. Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {
"5711. Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {
"account_type": "Depreciation"
},
"5712. Kiemelt, kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) eszk\u00f6z\u00f6k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {},
"57121. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {},
"57122. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) szellemi term\u00e9kek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {},
"57123. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) t\u00e1rgyi eszk\u00f6z\u00f6k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}
}
},
"58. AKTIV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": {
"581. Saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa ": {},
"582. Saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt\u00e9ke": {},
"589. Aktiv\u00e1lt saj\u00e1t teljes\u00edtm\u00e9nyek \u00e1tvezet\u00e9si sz\u00e1mla": {}
},
"59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": {
"is_group": 1
},
"root_type": "Expense"
},
"6. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GHELYEK, \u00c1LTAL\u00c1NOS K\u00d6LTS\u00c9GEK": {
"61. JAV\u00cdT\u00d3-KARBANTART\u00d3 \u00dcZEMEK K\u00d6LTS\u00c9GEI": {},
"62. SZOLG\u00c1LTAT\u00c1ST V\u00c9GZ\u00d5 \u00dcZEMEK (EGYS\u00c9GEK) K\u00d6LTS\u00c9GEI": {},
"63. G\u00c9PK\u00d6LTS\u00c9G": {},
"64-65. \u00dcZEMI IR\u00c1NY\u00cdT\u00c1S \u00c1LTAL\u00c1NOS K\u00d6LTS\u00c9GEI": {},
"66. K\u00d6ZPONTI IR\u00c1NY\u00cdT\u00c1S \u00c1LTL\u00c1NOS K\u00d6LTS\u00c9GEI": {},
"67. \u00c9RT\u00c9KES\u00cdT\u00c9SI, FORGALMAZ\u00c1SI K\u00d6LTS\u00c9GEK": {},
"68. ELK\u00dcL\u00d6N\u00cdTETT EGY\u00c9B \u00c1LTL\u00c1NOS K\u00d6LTS\u00c9GEK": {
"681. Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s k\u00f6lts\u00e9gei": {},
"682. Alap- \u00e9s alkalmazott kutat\u00e1s saj\u00e1t k\u00f6lts\u00e9gei": {},
"683. V\u00e1llalkoz\u00e1sban adott alap- \u00e9s alkalmazott kutat\u00e1s k\u00f6lts\u00e9gei": {},
"684. K\u00eds\u00e9rleti fejleszt\u00e9s saj\u00e1t k\u00f6lts\u00e9gei": {},
"685. V\u00e1llalkoz\u00e1sba adott k\u00eds\u00e9rleti fejleszt\u00e9s k\u00f6lts\u00e9gei": {},
"686. Kutat\u00e1s-k\u00eds\u00e9rleti fejleszt\u00e9s \u00e1ltal\u00e1nos \u00e9s k\u00f6zvetett k\u00f6lts\u00e9gei": {},
"687. Kutat\u00e1s-k\u00eds\u00e9rleti fejleszt\u00e9s elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {},
"688. Garanci\u00e1lis jav\u00edt\u00e1s k\u00f6lts\u00e9gei": {},
"689. Egy\u00e9b elk\u00fcl\u00f6n\u00edtett k\u00f6lts\u00e9gek": {}
},
"69. K\u00d6LTS\u00c9GHELYEK K\u00d6LTS\u00c9GNEMEK \u00c1TVEZET\u00c9SE": {
"691. K\u00f6lts\u00e9ghelyek k\u00f6lts\u00e9geinek \u00e1tvezet\u00e9se": {}
},
"root_type": "Expense"
},
"7. SZ\u00c1MLAOSZT\u00c1LY TEV\u00c9KENYS\u00c9GEKK\u00d6LTS\u00c9GEI": {
"is_group": 1,
"root_type": "Expense"
},
"8. SZ\u00c1MLAOSZT\u00c1LY \u00c9RT\u00c9KES\u00cdT\u00c9S ELSZ\u00c1MOLT \u00d6NK\u00d6LTS\u00c9GE \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": {
"81-83. SZ\u00c1MLACSOPORTOK (az \u00f6sszk\u00f6lts\u00e9g elj\u00e1r\u00e1ssal k\u00e9sz\u00fcl\u0151 eredm\u00e9ny-kimutat\u00e1shoz)": {
"81. ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
"811. Anyagk\u00f6lts\u00e9g ": {},
"812. Ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {},
"813. Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {},
"814. Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {},
"815. Eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
},
"82. SZEM\u00c9LYI JELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
"821. B\u00e9rk\u00f6lts\u00e9g": {},
"822. Szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sek": {},
"823. B\u00e9rj\u00e1rul\u00e9kok": {}
},
"83. \u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
"831. \u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {}
}
},
"81-85. SZ\u00c1MLACSOPORTOK (a forgalmi k\u00f6lts\u00e9g elj\u00e1r\u00e1ssal k\u00e9sz\u00fcl\u0151 eredm\u00e9nykimutat\u00e1shoz)": {
"81-82. BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETLEN K\u00d6LTS\u00c9GEI": {
"811. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s elsz\u00e1molt k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9ge": {
"account_type": "Cost of Goods Sold"
},
"812. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {
"account_type": "Stock Adjustment"
},
"813. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {
"account_type": "Expenses Included In Valuation"
}
},
"83-84. EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETLEN K\u00d6LTS\u00c9GEI": {
"831. Export\u00e9rt\u00e9kes\u00edt\u00e9s elsz\u00e1molt k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9ge": {},
"832. Export\u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {},
"833. Export\u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
},
"85. \u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETETT K\u00d6LTS\u00c9GEI": {
"851. \u00c9rt\u00e9kes\u00edt\u00e9si, forgalmaz\u00e1si k\u00f6lts\u00e9gek": {},
"852. Igazgat\u00e1si k\u00f6lts\u00e9gek": {},
"853. Egy\u00e9b \u00e1ltal\u00e1nos k\u00f6lts\u00e9gek": {}
}
},
"86. EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": {
"861. Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": {
"8611. \u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6nyv szerinti \u00e9rt\u00e9ke": {},
"8612. \u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}
},
"862. Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 eszk\u00f6z kivezet\u00e9sek": {
"8621. Hi\u00e1nyz\u00f3, megsemmis\u00fclt, kiselejtezett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k nett\u00f3 \u00e9rt\u00e9ke": {},
"8622. Hi\u00e1nyz\u00f3, megsemmis\u00fclt, \u00e1llom\u00e1nyb\u00f3l kivezetett k\u00e9szletek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}
},
"863. Behajthatatlan k\u00f6vetel\u00e9sek le\u00edrt \u00f6sszege": {},
"864. C\u00e9ltartal\u00e9k k\u00e9pz\u00e9s": {
"8641. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s a v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekre": {},
"8642. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s a j\u00f6v\u0151beni k\u00f6lts\u00e9gekre": {},
"8643. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s egy\u00e9b c\u00edmen": {}
},
"865. Ut\u00f3lag adott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {},
"866. Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {
"8661. K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9ssel elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
"8662. Helyi \u00f6nkorm\u00e1nyzatokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
"8663. Elk\u00fcl\u00f6n\u00edtett \u00e1llami p\u00e9nzalapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
"8664. T\u00e1rsadalombiztos\u00edt\u00e1ssal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
"8665. EU p\u00e9nz\u00fcgyi alapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {},
"8666. R\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt egy\u00e9b ad\u00f3k \u00e9s ad\u00f3jelleg\u0171 t\u00e9telek": {}
},
"867. Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt, ad\u00f3nak nem min\u0151s\u00fcl\u0151 kifizet\u00e9sek": {
"8671. K\u00e1resem\u00e9nnyel kapcsolatos fizetett, fizetend\u0151 \u00f6sszegek": {},
"8672. K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1": {},
"8673. Fejleszt\u00e9si c\u00e9lra, visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1s": {},
"8674. Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s visszafizetend\u0151 \u00f6sszege": {},
"8675. Tao \u00e1ltal elismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": {},
"8676. Tao \u00e1ltal el nem ismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": {}
},
"868. Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek": {
"8681. Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {},
"8682. T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {},
"8683. K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9se": {},
"8684. K\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se": {}
},
"869. K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": {
"8691. T\u00e1rsas\u00e1gba bevitt, \u00e9rt\u00e9kpap\u00edrnak vagy r\u00e9szesed\u00e9snek nem min\u0151s\u00fcl\u0151 vagyont.": {},
"8692. Ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g szerz\u0151d\u00e9s szerinti \u00f6sszege": {},
"8693. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, r\u00e9szesed\u00e9snek vagy \u00e9rt\u00e9kpap\u00edrnak nem min\u0151s\u00fcl\u0151 eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": {},
"8694. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl ny\u00fajtott szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9ke": {},
"8695. Elengedett k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {},
"8696. Egy\u00e9b, vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 r\u00e1ford\u00edt\u00e1sok": {}
}
},
"87. P\u00c9NZ\u00dcGYI M\u0170VELETEK R\u00c1FORD\u00cdT\u00c1SAI": {
"871. R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok, \u00e1rfolyamvesztes\u00e9gek": {},
"872. Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok \u00e1rfolyamvesztes\u00e9gek": {},
"873. Hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": {},
"874. Nem hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": {},
"875. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": {
"8751. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se": {},
"8752. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}
},
"876. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9gei": {
"8761. Deviza- \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamvesztes\u00e9ge": {},
"8762. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamvesztes\u00e9ge": {}
},
"877. P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b r\u00e1ford\u00edt\u00e1sai": {},
"878. P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an adott engedm\u00e9ny": {},
"879. Egy\u00e9b vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {}
},
"88. RENDK\u00cdV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": {
"881. T\u00e1rsas\u00e1gba bevitt eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": {}
},
"89. EREDM\u00c9NYT TERHEL\u0150 AD\u00d3K": {
"891. T\u00e1rsas\u00e1gi ad\u00f3": {},
"892. Egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {},
"893. Kisv\u00e1llalati ad\u00f3": {},
"899. Eredm\u00e9nyt terhel\u0151 egy\u00e9b ad\u00f3k": {}
},
"root_type": "Expense"
},
"9. SZ\u00c1MLAOSZT\u00c1LY BEV\u00c9TELEK": {
"91. BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
"911. Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": {},
"912. Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": {},
"913. Belf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": {},
"918. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": {},
"919. Egy\u00e9b belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
},
"92. EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
"921. K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": {},
"922. K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": {},
"923. K\u00fclf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": {},
"928. K\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": {},
"929. Egy\u00e9b k\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
},
"96. EGY\u00c9B BEV\u00c9TELEK": {
"961. Egy\u00e9b bev\u00e9telnek min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": {
"9611. \u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k ellen\u00e9rt\u00e9ke": {},
"9612. \u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek ellen\u00e9rt\u00e9ke": {}
},
"963. K\u00f6vetel\u00e9s k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t meghalad\u00f3an realiz\u00e1lt \u00f6sszeg": {},
"964. C\u00e9ltartal\u00e9k felold\u00e1s": {
"9651. V\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gek fedezet\u00e9re k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {},
"9652. J\u00f6v\u0151beni k\u00f6lts\u00e9gekre k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {},
"9653. Egy\u00e9b c\u00edmen k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {}
},
"965. Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {},
"966. Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {
"9661. K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9sb\u0151l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {},
"9662. Helyi \u00f6nkorm\u00e1nyzatokt\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {},
"9663. Eur\u00f3pai Uni\u00f3t\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {},
"9664. Egy\u00e9b forr\u00e1sb\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}
},
"967. Egy\u00e9b bev\u00e9telk\u00e9nt elsz\u00e1molt p\u00e9nzbev\u00e9telek": {
"9671. K\u00e1resem\u00e9nnyel kapcsolatos t\u00e9r\u00edt\u00e9sek": {},
"9672. K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {},
"9673. Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {},
"9674. Kapott b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, fekb\u00e9rek, k\u00e9sedelmi kamatok, k\u00e1rt\u00e9r\u00edt\u00e9sek": {}
},
"968. Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa": {
"9681. Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {},
"9682. T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {},
"9683. K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {},
"9684. R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}
},
"969. K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": {
"is_group": 1
}
},
"97. P\u00c9NZ\u00dcGYI M\u0170VELETEK BEV\u00c9TELEI": {
"971. R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": {},
"972. Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": {},
"973. Hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": {},
"974. Nem hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": {},
"975. Kapott (j\u00e1r\u00f3) osztal\u00e9k \u00e9s r\u00e9szesed\u00e9s": {},
"976. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamnyeres\u00e9gei": {
"9761. Deviza- \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamnyeres\u00e9ge": {},
"9762. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamnyeres\u00e9ge": {}
},
"977. P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b bev\u00e9telei": {},
"978. P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an kapott engedm\u00e9ny": {},
"979. Egy\u00e9b vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi bev\u00e9telek": {}
},
"root_type": "Income"
}
}
}

687
fixtures/verified/id.json Normal file
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@ -0,0 +1,687 @@
{
"country_code": "id",
"name": "Indonesia - Chart of Accounts",
"tree": {
"Aktiva": {
"Aktiva Lancar": {
"Akun sementara": {
"Pembukaan sementara": {
"account_number": "1171.000",
"account_type": "Temporary"
},
"account_number": "1170.000"
},
"Bank ": {
"Bank Other Currency": {
"account_number": "1122.000",
"is_group": 1
},
"Bank Rupiah": {
"account_number": "1121.000",
"is_group": 1
},
"account_number": "1120.000",
"account_type": "Bank"
},
"Biaya di Bayar di Muka": {
"Biaya di Bayar di Muka": {
"Biaya di Bayar di Muka": {
"Biaya d Bayar di Muka": {
"account_number": "1151.00111"
},
"account_number": "1151.001"
},
"account_number": "1151.000"
},
"account_number": "1150.000"
},
"Kas": {
"Kas Mata Uang Lain": {
"Kas USD": {
"account_number": "1112.0010",
"account_type": "Cash"
},
"account_number": "1112.000"
},
"Kas Rupiah": {
"Kas Besar": {
"account_number": "1111.0020",
"account_type": "Cash"
},
"Kas Kecil": {
"account_number": "1111.0010",
"account_type": "Cash"
},
"account_number": "1111.000",
"account_type": "Cash"
},
"account_number": "1110.0000"
},
"Pendapatan Yang Akan di Terima": {
"Pendapatan Yang di Terima": {
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},
"account_number": "1161.000"
},
"account_number": "1160.000"
},
"Persediaan Barang": {
"Persediaan Barang": {
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"account_type": "Stock",
"is_group": 1
},
"Uang Muka Pembelian": {
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"account_type": "Bank"
},
"account_number": "1142.000"
},
"account_number": "1140.000"
},
"Piutang": {
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"account_type": "Receivable"
},
"account_number": "1131.000"
},
"Piutang Lain lain": {
"Piutang Lain-lain 1": {
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"account_type": "Receivable"
},
"account_number": "1132.000"
},
"account_number": "1130.000"
},
"account_number": "1100.0000"
},
"Aktiva Tetap": {
"Aktiva": {
"Aktiva": {
"Aktiva": {
"account_number": "1211.001",
"account_type": "Fixed Asset"
},
"account_number": "1211.000"
},
"Akumulasi Penyusutan Aktiva": {
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"account_type": "Accumulated Depreciation"
},
"account_number": "1212.000"
},
"account_number": "1210.000"
},
"Investasi": {
"Investasi": {
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"is_group": 1
},
"Investai Saham": {
"Investasi Saham": {
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},
"account_number": "1231.001"
},
"Investasi Perumahan": {
"Investasi Perumahan": {
"account_number": "1231.0021"
},
"account_number": "1231.002"
},
"account_number": "1231.000"
},
"account_number": "1230.000"
},
"account_number": "1200.000"
},
"account_number": "1000.0000",
"root_type": "Asset"
},
"Beban": {
"Beban Lain lain": {
"Beban Lain lain": {
"Beban Adm Bank": {
"account_number": "5510.001"
},
"Beban Bunga Kredit Rekening Koran Bank": {
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},
"Beban Bunga Pinjaman Pada Pihak Ke 3": {
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},
"Beban Notaris Dan ADM Kredit Bank": {
"account_number": "5510.003"
},
"Beban Pajak Bumi & Bangunan": {
"account_number": "5510.006"
},
"Beban Pajak PPN": {
"account_number": "5510.008"
},
"Beban Pajak Penghasilan ": {
"account_number": "5510.007"
},
"Beban Provisi Pinjaman Bank": {
"account_number": "5510.002"
},
"Selisih Kurs": {
"account_number": "5510.010",
"account_type": "Round Off"
},
"Selisih Pembayaran Customer": {
"account_number": "5510.009",
"account_type": "Round Off"
},
"account_number": "5510.000"
},
"account_number": "5500.000"
},
"Beban Langsung": {
"Beban Penjualan": {
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"account_number": "5110.009"
},
"Biaya BBM": {
"account_number": "5110.001"
},
"Biaya Barang Rusak": {
"account_number": "5110.007"
},
"Biaya Bonus, Hadiah, dan Sampel": {
"account_number": "5110.013"
},
"Biaya Entertainment dan Pergaulan": {
"account_number": "5110.014"
},
"Biaya Kebutuhan Penjualan": {
"account_number": "5110.011"
},
"Biaya Kuli": {
"account_number": "5110.005"
},
"Biaya Leasing Kendaraan Operasional": {
"account_number": "5110.010"
},
"Biaya Parkir": {
"account_number": "5110.003"
},
"Biaya Penjualan Lain Lain": {
"account_number": "5110.019"
},
"Biaya Perbaikan Kendaraan Operasional": {
"account_number": "5110.008"
},
"Biaya Perjalanan Dinas": {
"account_number": "5110.006"
},
"Biaya Piutang Tak Tertagih": {
"account_number": "5110.017"
},
"Biaya Sample": {
"account_number": "5110.012"
},
"Biaya Sewa Gudang": {
"account_number": "5110.015"
},
"Biaya Sewa Peralatan Gudang": {
"account_number": "5110.016"
},
"Biaya Susut Barang": {
"account_number": "5110.021"
},
"Biaya Tol": {
"account_number": "5110.002"
},
"Biaya Upah Angkat/Turun Barang": {
"account_number": "5110.004"
},
"Penyesuaian Stock": {
"account_number": "5110.020",
"account_type": "Stock Adjustment"
},
"Potongan Supplier": {
"account_number": "5110.018"
},
"account_number": "5110.000"
},
"Biaya Gaji & Kesejahteraan Pegawai": {
"Biaya Asuransi Kesehatan Pegawai": {
"account_number": "5120.004"
},
"Biaya Gaji & Kesejahteraan Lainnya": {
"account_number": "5120.007"
},
"Biaya Gaji Karyawan Harian": {
"account_number": "5120.002"
},
"Biaya Gaji Staff & Karyawan Tetap": {
"account_number": "5120.001"
},
"Biaya Konsumsi": {
"account_number": "5120.006"
},
"Biaya Pengobatan": {
"account_number": "5120.003"
},
"Biaya THR, Bonus, dan Komisi": {
"account_number": "5120.005"
},
"account_number": "5120.000"
},
"Biaya Kantor & Gudang": {
"Biaya Alat Tulis Kantor": {
"account_number": "5130.005"
},
"Biaya Asuransi Bangunan": {
"account_number": "5130.014"
},
"Biaya Fotocopy, Photo, Print Out": {
"account_number": "5130.004"
},
"Biaya Humas & Pergaulan": {
"account_number": "5130.009"
},
"Biaya KTR & GDG Lain Lain": {
"account_number": "5130.018"
},
"Biaya PAM Gudang & Kantor": {
"account_number": "5130.002"
},
"Biaya PLN Gudang & Kantor": {
"account_number": "5130.001"
},
"Biaya Pemeliharaan Bgn Gudang": {
"account_number": "5130.008"
},
"Biaya Perizinan Kendaraan Operasional": {
"account_number": "5130.017"
},
"Biaya Perizinan Usaha dan Bangunan": {
"account_number": "5130.016"
},
"Biaya Perlengkapan Gudang": {
"account_number": "5130.010"
},
"Biaya Serba Serbi": {
"account_number": "5130.012"
},
"Biaya Servis Peralatan Gudang": {
"account_number": "5130.007"
},
"Biaya Sewa Kantor": {
"account_number": "5130.013"
},
"Biaya Stamp Duty & Pos": {
"account_number": "5130.006"
},
"Biaya Sumbangan": {
"account_number": "5130.015"
},
"Biaya TLP Gudang & Kantor": {
"account_number": "5130.003"
},
"Iuran Bulanan": {
"account_number": "5130.011"
},
"account_number": "5130.000"
},
"account_number": "5100.000"
},
"Beban Tidak Langsung": {
"Biaya Gaji & Kesejahteraan Pegawai Indirect": {
"Biaya Gaji Lain Lain": {
"account_number": "5210.005"
},
"Biaya Gaji Staff": {
"account_number": "5210.001"
},
"Biaya Konsumsi": {
"account_number": "5210.004"
},
"Biaya Pengobatan & Kesehatan": {
"account_number": "5210.003"
},
"Biaya THR dan Bonus Staff": {
"account_number": "5210.002"
},
"account_number": "5210.000"
},
"Biaya Kantor Indirect": {
"Biaya Alat Tulis Kantor": {
"account_number": "5230.006"
},
"Biaya Asuransi Bangunan": {
"account_number": "5230.005"
},
"Biaya Fotocopy, Photo, Print Out": {
"account_number": "5230.007"
},
"Biaya Iuran Bulanan": {
"account_number": "5230.012"
},
"Biaya KTR Lain Lain": {
"account_number": "5230.016"
},
"Biaya Kirim Dokumen": {
"account_number": "5230.008"
},
"Biaya PAM Kantor": {
"account_number": "5230.002"
},
"Biaya PLN Kantor": {
"account_number": "5230.001"
},
"Biaya Pemeliharaan Bangunan Kantor": {
"account_number": "5230.011"
},
"Biaya Perizinan Bangunan": {
"account_number": "5230.014"
},
"Biaya Perizinan Kendaraan Dinas": {
"account_number": "5230.015"
},
"Biaya Perlengkapan & Peralatan Kantor": {
"account_number": "5230.009"
},
"Biaya Sewa Kantor": {
"account_number": "5230.004"
},
"Biaya Stamp Duty & Pos": {
"account_number": "5230.017"
},
"Biaya Sumbangan": {
"account_number": "5230.013"
},
"Biaya TLP Kantor": {
"account_number": "5230.003"
},
"Service Peralatan Kantor": {
"account_number": "5230.010"
},
"account_number": "5230.000"
},
"Biaya Operational Indirect": {
"Biaya Asuransi Kendaraan Dinas": {
"account_number": "5220.006"
},
"Biaya BBM": {
"account_number": "5220.001"
},
"Biaya Entertainment dan Pergaulan": {
"account_number": "5220.008"
},
"Biaya Hadiah dan Bonus": {
"account_number": "5220.009"
},
"Biaya Leasing Kendaraan Dinas": {
"account_number": "5220.007"
},
"Biaya Perbaikan Kendaraan Dinas": {
"account_number": "5220.005"
},
"Biaya Perjalanan Dinas": {
"account_number": "5220.004"
},
"Biaya TLP & HP": {
"account_number": "5220.003"
},
"Biaya Tol & Parkir": {
"account_number": "5220.002"
},
"account_number": "5220.000"
},
"account_number": "5200.000"
},
"Biaya Amortisasi": {
"Biaya Amortisasi": {
"account_number": "5410.000"
},
"account_number": "5400.000"
},
"Biaya Penyusutan": {
"Biaya Penyusutan": {
"By Peny Aktiva ": {
"account_number": "5310.001",
"account_type": "Depreciation"
},
"account_number": "5310.000"
},
"account_number": "5300.000"
},
"account_number": "5000.000",
"root_type": "Expense"
},
"Modal": {
"Laba": {
"Laba Periode Berjalan": {
"account_number": "3230.000"
},
"Laba Tahun Berjalan": {
"account_number": "3220.000"
},
"Laba di Tahan": {
"account_number": "3210.000"
},
"account_number": "3200.000"
},
"Modal": {
"Modal di Setor": {
"account_number": "3110.000"
},
"Prive P.Saham": {
"account_number": "3120.000"
},
"Saldo pembukaan Equity": {
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},
"account_number": "3100.000"
},
"account_number": "3000.000",
"root_type": "Equity"
},
"Passiva": {
"Pasiva Lancar": {
"Biaya Yang Akan di Bayar": {
"Biaya Yang Akan di Bayar": {
"Biaya Yang Akan di Bayar": {
"account_number": "2131.001"
},
"account_number": "2131.000"
},
"Biaya Yang Akan di Bayar - Freight": {
"Biaya Yang Akan di Bayar - Freight": {
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"account_type": "Expenses Included In Valuation"
},
"account_number": "2132.000"
},
"account_number": "2130.000"
},
"Hutang Dagang": {
"Hutang Dagang Other Currency": {
"Hutang Dagang Biaya Kirim Dalam Negeri": {
"account_number": "2112.005",
"account_type": "Payable"
},
"Hutang Dagang Biaya Kirim Luar Negeri (SGD)": {
"account_number": "2112.004",
"account_type": "Payable"
},
"Hutang Dagang Biaya Kirim Luar Negeri (USD)": {
"account_number": "2112.003",
"account_type": "Payable"
},
"Hutang Dagang Luar Negeri (SGD)": {
"account_number": "2112.002",
"account_type": "Payable"
},
"Hutang Dagang Luar Negeri (USD)": {
"account_number": "2112.001",
"account_type": "Payable"
},
"account_number": "2112.000"
},
"Hutang Dagang Rupiah": {
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"account_type": "Payable"
},
"Hutang Dagang Biaya Kirim Dalam Negeri": {
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"account_type": "Payable"
},
"Hutang Dagang Dalam Negeri": {
"account_number": "2111.001",
"account_type": "Payable"
},
"Hutang Dagang Luar Negeri": {
"account_number": "2111.002",
"account_type": "Payable"
},
"account_number": "2111.000"
},
"Stock Diterima Tapi Tidak Ditagih": {
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"account_type": "Stock Received But Not Billed"
},
"account_number": "2110.000"
},
"Hutang Pajak": {
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"account_type": "Payable"
},
"account_number": "2140.000"
},
"Pendapatan di Terima di Muka": {
"Pendapatan di Terima di Muka": {
"Dp Penjualan": {
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"account_type": "Bank"
},
"account_number": "2121.000"
},
"account_number": "2120.000"
},
"account_number": "2100.000"
},
"Passiva Tetap": {
"Hutang Lain Lain": {
"Hutang Lain Lain": {
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"account_number": "2241.001"
},
"account_number": "2241.000"
},
"account_number": "2240.000"
},
"Hutang Leasing Kendaraan": {
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"account_number": "2231.001"
},
"account_number": "2231.000"
},
"account_number": "2230.000"
},
"Hutang Pada Bank": {
"Hutang Bank": {
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"account_number": "2221.001"
},
"account_number": "2221.000"
},
"account_number": "2220.000"
},
"Hutang Pada Pihak ke 3": {
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},
"account_number": "2213.000"
},
"Pinjaman Pihak ke 3 Rutin": {
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},
"account_number": "2211.000"
},
"Pinjaman Pihak ke 3 Tidak Rutin": {
"Hutang": {
"account_number": "2212.001"
},
"account_number": "2212.000"
},
"account_number": "2210.000"
},
"account_number": "2200.000"
},
"account_number": "2000.000",
"root_type": "Liability"
},
"Penjualan": {
"Harga Pokok Pembelian": {
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"account_number": "4210.000",
"account_type": "Cost of Goods Sold"
},
"account_number": "4200.000"
},
"Pendapatan Lain lain": {
"Pendapatan Bunga Bank": {
"account_number": "4410.000"
},
"Pendapatan Bunga Dari Pihak Ke 3": {
"account_number": "4420.000"
},
"Pendapatan Keuntungan Penjualan Aktiva": {
"account_number": "4430.000"
},
"Pendapatan Komisi": {
"account_number": "4440.000"
},
"Pendapatan Lain lain": {
"account_number": "4480.000"
},
"Pendapatan Penjualan Barang BS": {
"account_number": "4470.000"
},
"Pendapatan Sewa Gudang": {
"account_number": "4450.000"
},
"Pendapatan Sewa Lain lain": {
"account_number": "4460.000"
},
"account_number": "4400.000"
},
"Pendapatan Service/Jasa": {
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"account_number": "4310.000"
},
"account_number": "4300.000"
},
"Penjualan Barang Dagangan": {
"Penjualan": {
"account_number": "4110.000"
},
"Potongan Penjualan": {
"account_number": "4130.000"
},
"Retur Penjualan": {
"account_number": "4120.000"
},
"account_number": "4100.000"
},
"account_number": "4000.000",
"root_type": "Income"
}
}
}

602
fixtures/verified/mx.json Normal file
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@ -0,0 +1,602 @@
{
"country_code": "mx",
"name": "Mexico - Plan de Cuentas",
"tree": {
"ACTIVO": {
"ACTIVO CIRCULANTE": {
"DOCUMENTOS Y CUENTAS POR COBRAR": {
"COMPA\u00d1IAS AFILIADAS Y RELACIONADAS 1": {},
"CUENTAS POR COBRAR ACCIONISTAS": {
"CUENTAS POR COBRAR SOCIOS 1": {
"account_type": "Receivable"
}
},
"CUENTAS POR COBRAR EMPLEADOS": {
"ANTICIPO DE NOMINA": {},
"CUENTAS POR COBRAR EMPLEADOS 1": {
"account_type": "Receivable"
},
"CUENTAS POR COBRAR SOCIOS": {
"account_type": "Receivable"
},
"PRESTAMOS PERSONALES": {},
"SEGURO DE VEHICULOS": {},
"UTILIDADES 1": {},
"VACACIONES 1": {},
"VIATICOS VENDEDORES": {}
},
"CUENTAS POR COBRAR EXTERIOR": {},
"CUENTAS POR COBRAR NACIONALES": {
"COBRO ANTICIPO CLIENTES": {},
"CUENTAS POR COBRAR CLIENTES": {
"account_type": "Receivable"
},
"CUENTAS POR COBRAR DETALLISTA": {
"account_type": "Receivable"
},
"CUENTAS POR COBRAR MAYORISTA": {
"account_type": "Receivable"
}
},
"EFECTOS POR COBRAR": {
"EFECTOS POR COBRAR NACIONALES": {
"account_type": "Receivable"
},
"account_type": "Receivable"
},
"INTERESES POR COBRAR": {},
"OTRAS CUENTAS POR COBRAR 1": {
"ADELANTO A PROVEEDORES": {},
"CHEQUES DEVUELTOS": {},
"DEPOSITOS VARIOS": {},
"DEUDORES DIVERSOS": {
"account_type": "Receivable"
},
"ENTES GUBERNAMENTALES": {},
"RECLAMO AL BANCO": {},
"RECLAMO AL SEGURO": {},
"TRANSFERENCIAS BANCARIAS": {}
},
"PROVINCION INCOBRABLES NACIONAL": {
"PROVINCION INCOBRABLES EXTERIOR": {},
"PROVISION INCOBRALES NACIONALES": {}
}
},
"EFECTIVO Y VALORES NEGOCIABLES": {
"BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
"BANCO EXTERIOR X": {}
},
"BANCOS E INTITUCIONES FINANCIERAS": {
"BANCO X MXN": {},
"BANCO X USD": {},
"account_type": "Bank"
},
"CAJAS": {
"CAJA CHICA": {
"account_type": "Cash"
},
"CAJA PRINCIPAL": {
"account_type": "Cash"
},
"FONDO A DEPOSITAR": {},
"account_type": "Cash"
},
"INVERSIONES A CORTO PLAZO": {
"INVERSIONES EN BONOS M.E.": {},
"INVERSIONES EN BONOS M.N. 1": {},
"INVERSIONES TEMPORALES": {},
"PAPELES COMERCIALES": {}
}
},
"GASTOS OPERACIONALES": {
"GASTOS PREPAGADOS OPERATIVOS": {
"ALQUILERES 1": {},
"PUBLICIDAD": {},
"SEGURO PREPAGADOS": {}
}
},
"IMPUESTOS PAGADOS POR ANTICIPADOS": {
"IMPUESTOS": {
"IETU PAGADO": {},
"IMPUESTO MUNICIPAL PAGADO EN EXCESO": {},
"ISR DECLARACION ESTIMADAS": {},
"ISR RETENIDO": {},
"ISR PAGADO": {},
"IVA . CREDITO FISCAL IMPORTACION": {},
"IVA ACREDITABLE o PAGADO A PROVEEDORES": {},
"IVA EFECTIVAMENTE PAGADO": {},
"PATENTE MUNICIPAL ESTIMADA": {}
}
},
"INVENTARIOS": {
"account_type": "Stock",
"is_group": 1
}
},
"ACTIVO LARGO PLAZO": {
"ACTIVO FIJO NETO": {
"ACTIVO FIJO": {
"INMUEBLES COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"LICENCIA Y SOFTWARE COSTO ORIGINAL": {},
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"MUEBLES Y ENSERES COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"TERRENO COSTO ORIGINAL": {},
"VEHICULOS COSTO ORIGINAL": {
"account_type": "Fixed Asset"
},
"account_type": "Fixed Asset"
},
"DEPRECIACION Y AMORTIZACION ACUMULADAS": {
"INMUEBLES COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"LICENCIA Y SOFTWARE COSTO ORIGINAL 1": {},
"MAQUINARIAS Y EQUIPOS COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"MEJORAS A PROPIEDAD COSTO ORIGINAL": {},
"MUEBLES Y ENSERES COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"TERRENOS COSTO ORIGINAL": {},
"VEHICULOS COSTO ORIGINAL 1": {
"account_type": "Accumulated Depreciation"
},
"account_type": "Accumulated Depreciation"
}
},
"CARGOS DIFERIDOS": {
"CARGOS DIFERIDOS 1": {
"GASTOS DE CONSTITUCION": {},
"MARCA DE FABRICA": {},
"OTRAS CUENTAS POR COBRAR": {
"account_type": "Receivable"
}
}
},
"IMPUESTOS DIFERIDOS": {
"IMPUESTOS DIFERIDOS ISR ": {
"IMPUESTOS DIFERIDOS ISR 1": {}
}
},
"INVERSIONES LARGO PLAZO": {
"TITULOS DE VALORES": {
"BONOS TITULOS": {},
"INVERSIONES EN BONOS M.N.": {},
"INVERSIONES PERMANENTES": {}
}
},
"OTROS ACTIVOS": {
"OTROS ACTIVOS 1": {
"DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {},
"DEPOSITOS GARANTIA BANCOS": {},
"DEPOSITOS GARANTIA PROVEEDORES": {}
}
}
},
"root_type": "Asset"
},
"CAPITAL": {
"CAPITAL SOCIAL": {
"ACCIONES EN TESORERIA": {
"ACCIONES EN TESORERIA 1": {
"ACCIONES EN TESORERIA 2": {},
"ACTUALIZACION DE VALOR": {}
}
},
"CAPITAL SOCIAL PAGADO": {
"CAPITAL SOCIAL PAGADO 1": {
"ACTUALIZACION DEL VALOR 1": {},
"CAPITAL SOCIAL 1": {}
}
}
},
"GANANCIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS": {
"GANACIAS Y PERDIDAS 1": {}
}
},
"RESERVA DE CAPITAL": {
"OTRAS RESERVAS": {
"OTRAS RESERVAS 1": {
"ACTUALIZACION DEL VALOR": {},
"VALOR ORIGINAL": {}
}
},
"RESERVA LEGAL": {
"RESERVA LEGAL 1": {
"RESERVA P/FUTURO AUMENTO DE CAPITAL": {},
"VALOR ORIGINAL RESERVA LEGAL": {}
}
}
},
"SUPERAVIT": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
"RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS 1": {}
},
"SUPERAVIT GANADO": {
"RESULTADO POR EXPOS. A LA INFLACION": {
"ACTUALIZACION DEL PATRIMONIO": {},
"EXCLUSIONES FISCALES": {},
"REAJUSTE POR INFLACION": {}
},
"SUPERAVIT OPERATIVO": {
"UTILIDADES DEL EJERCICIO": {},
"UTILIDADES NO DISTRIBUIDAS": {}
}
}
},
"root_type": "Equity"
},
"COSTO": {
" Gastos incluidos en la valoraci\u00f3n": {
"account_type": "Expenses Included In Valuation"
},
"COSTO DE VENTAS": {
"account_type": "Cost of Goods Sold"
},
"root_type": "Expense"
},
"CUENTAS DE ORDEN": {
"CUENTAS DE ORDEN 1": {
"CUENTAS DE ORDEN DEUDORAS": {
"CUENTAS DE ORDEN DEUDORAS 1": {
"CARTAS DE CREDITOS": {},
"MERCANCIAS COMPRADAS EN TRANSITO": {},
"MERCANCIAS EN CONSIGNACION": {}
}
}
},
"CUENTAS DE ORDEN ACREEDORAS": {
"CUENTAS DE ORDEN ACREEDORAS 1": {
"CUENTAS DE ORDEN ACREEDORAS 2": {
"MERCANCIA EN CONSIGNACION P. COMPRA": {},
"MERCANCIA VENDIDAS EN TRANSITO": {}
}
}
},
"root_type": "Asset"
},
"GASTOS": {
"GASTOS OPERATIVOS": {
"DEPRECIACION Y AMORTIZACION": {
"AMORTIZACION": {
"SEGUROS": {}
},
"DEPRECIACION": {
"INMUEBLES": {},
"LICENCIA Y SOFTWARE": {},
"MAQUINARIAS Y EQUIPOS": {
"account_type": "Depreciation"
},
"MEJORAS A PROPIEDAD": {
"account_type": "Depreciation"
},
"MUEBLES Y ENSERES": {
"account_type": "Depreciation"
},
"VEHICULOS": {
"account_type": "Depreciation"
},
"account_type": "Depreciation"
}
},
"GASTOS COMERCIALIZACION": {
"GASTOS DE DISTRIBUCION": {
"ACTIVIDADES REGIONALES": {},
"CUENTAS INCOBRABLES NACIONALES": {},
"DISTRIBUCION Y REPARTO LOCALES": {},
"EVENTOS ESPECIALES": {},
"MATERIALES PROMOCIONALES": {},
"MEDIOS": {},
"PATENTE INDUSTRIA Y COMERCIO 1": {},
"PRODUCCION MATERIAL P.O.P.": {},
"PROMOCIONES": {},
"PUBLICIDAD 1": {},
"TRANSPORTE Y FLETES": {}
}
},
"GASTOS DE PERSONAL": {
"GASTOS PERSONAL": {
"BENEFICIOS ADIESTRAMIENTOS-CURSOS": {},
"BENEFICIOS AYUDAS ESCOLARES": {},
"BENEFICIOS BECAS": {},
"BENEFICIOS COMEDOR": {},
"BENEFICIOS SERVICIOS MEDICOS": {},
"BENEFICIOS UNIFORMES": {},
"BONIFICACION UNICA ESPECIAL 1": {},
"BONO VACACIONAL": {},
"COMISION AL PERSONAL": {},
"CONTRIBUCIONES": {},
"GASTOS PERSONAL CONTRATADO": {},
"GASTOS PERSONAL TRANSFERIDOSR": {},
"HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {},
"HORAS EXTRAORDINARIAS": {},
"HORAS EXTRAS": {},
"INTERESES S/PRESTACIONES SOCIALES 2": {},
"PRESTACIONES SOCIALES 1": {},
"PRIMA POR RENDIMIENTO": {},
"PROGRAMA DE ALIMENTACION EMPLEADOS": {},
"SUELDOS DIRECTIVOS": {},
"SUELDOS EMPLEADOS": {},
"TRANSPORTE Y ALIMENTACION": {},
"UTILIDADES 2": {},
"VACACIONES 2": {},
"VIATICOS Y GASTOS DE REPRESENTACION": {}
}
},
"GASTOS GENERALES": {
"GASTOS GENERALES 1": {
"AGUA POTABLE Y REFRIGERIO": {},
"AJUSTE DE INVENTARIOS DONADOS": {
"account_type": "Stock Adjustment"
},
"AJUSTE DE INVENTARIOS OBSOLETOS": {
"account_type": "Stock Adjustment"
},
"ARRENDAMIENTO": {},
"ARTICULOS DE OFICINA": {},
"ASEO URBANO": {},
"ASEO Y LIMPIEZA": {},
"ASIMILABLES A SALARIOS": {},
"AVERIAS-PRODUCTOS": {},
"BONIFICACION UNICA ESPECIAL": {},
"COMBUSTIBLES": {},
"COMIDAS, VIAJES Y TRASLADOS": {},
"CONDOMINIOS 1": {},
"CONVENSION DE COMERCIALIZACION": {},
"DERECHO DE FRENTE": {},
"ENERGIA ELECTRICA": {},
"EQUIPOS Y EVENTOS DEPORTIVOS": {},
"ESTACIONAMINETO": {},
"FLETES Y TRANSPORTES": {},
"GASTOS DE ISR ": {},
"GASTOS DE REPRESENTACION": {},
"GASTOS DE SISTEMAS": {},
"HONORARIOS PROFESIONALES": {},
"HOSPEDAJE": {},
"MANTENIMIENTO DE VEHICULOS": {},
"MANTENIMIENTOS": {},
"OTROS GASTOS": {},
"PALERIA Y FOTOCOPIADO": {},
"PARTIDAS NO DEDUCIBLES": {},
"PASAJE EXTERIOR NO DEDUCIBLE": {},
"PASAJES LOCALES Y EXT.DEDUCIBLES": {},
"REMANENTES DISTRIBUIBLES": {},
"REPARACIONES": {},
"REPAROS": {},
"SEGUROS 1": {},
"SERVICIOS CONTRATADOS A TERCEROS": {},
"SERVICIOS DE PUBLICIDAD": {},
"SERVICIOS PUBLICOS": {},
"SUMINISTROS DE EQUIPOS DE OFICINA": {},
"TELEFONOS Y TELECOMUNICACIONES": {},
"TRAMITES DE SOLVENCIAS": {},
"TRAMITES LEGALES": {},
"UTILES DE LIMPIEZA": {},
"VIATICOS DEDUCIBLES": {},
"VIATICOS NO DEDUCIBLES": {}
}
}
},
"root_type": "Expense"
},
"INGRESOS": {
"INGRESOS OPERACIONALES": {
"INGRESOS OPERACIONALES 1": {
"DESCUENTOS Y DEVOLUCION EN VENTAS": {
"DESCUENTOS EN VENTAS": {},
"DEVOLUCIONES EN VENTAS": {}
},
"INGRESOS POR SERVICIOS": {
"INGRESOS POR SERVICIOS 1": {}
},
"VENTAS": {
"VENTAS EXPORTACION": {},
"VENTAS INMUEBLES": {},
"VENTAS NACIONALES": {},
"VENTAS NACIONALES AL DETAL": {}
}
}
},
"root_type": "Income"
},
"OTROS INGRESOS (EGRESOS)": {
"EGRESOS": {
"GASTOS FINANCIEROS": {
"EGRESOS NO GRAVABLES": {
"IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
},
"GASTOS FINANCIEROS 1": {
"COMISIONES TICKET DE ALIMENTACION": {},
"COMISIONES Y GASTOS BANCARIOS": {},
"INTERESES BANCOS NACIONALES": {},
"INTERESES POR FINANCIAMIENTOS": {},
"OTROS EGRESOS": {}
},
"OTROS EGRESOS 1": {
"AJUSTE DE A\u00d1OS ANTERIORES": {},
"FLUCTUACION CAMBIARIA NO REALIZADAS": {},
"INTERESES S/PRESTACIONES SOCIALES 1": {},
"PERDIDA POR ROBO DE INVENTARIO": {},
"PERDIDAS EN DIFERENCIAL CAMBIARIO": {},
"PERDIDAS EN INVERSIONES DE BONOS P.": {},
"PERDIDAS EN VENTAS ACTIVOS FIJOS": {},
"PERDIDAS EN VENTAS DE INVERSIONES": {}
}
}
},
"OTROS INGRESOS": {
"OTROS INGRESOS 1": {
"INGRESOS FINANCIEROS": {
"INTERESES DE BANCOS EXTRANJEROS": {},
"INTERESES DE BANCOS NACIONALES": {},
"OTROS INGRESOS FINANCIEROS": {}
},
"OTROS INGRESOS 2": {
"GANANCIAS EN DIFERENCIAL CAMBIARIO": {},
"GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {},
"GANANCIAS EN VENTAS DE INVERSIONES": {},
"INTERESES VARIOS": {},
"OTROS INGRESOS 3": {}
}
}
},
"root_type": "Income"
},
"PASIVO": {
" Stock recibidas, pero no facturada": {
"account_type": "Stock Received But Not Billed"
},
"OTROS PASIVOS A CORTO PLAZO": {
"OTROS PASIVOS A CORTO PLAZO 1": {
"IMPUESTOS POR PAGAR": {
"1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {},
"10% ISR RETENIDO ARRENDAMIENTO": {},
"10% ISR RETENIDO HONORARIOS": {},
"10.67% IVA RETENIDO ARRENDAMIENTO": {},
"10.67% IVA RETENIDO HONORARIOS": {},
"4% IVA RETENIDO FLETES": {},
"ISR RETENIDO ASIMILABLES": {},
"ISR RETENIDO SALARIOS": {},
"PASIVOS A CORTO PLAZO": {}
},
"IVA TRASLADADO": {
"IVA POR TRASLADAR o COBRADO": {}
}
}
},
"PASIVO A CORTO PLAZO": {
"ACUMULACIONES LABORALES": {
"APORTES EMPLEADOS": {
"APORTES EMPLEADOS 1": {},
"FONDO DE AHORRO": {},
"FONDO FIDEICOMISO": {}
}
},
"DIVIDENDO POR PAGAR": {
"DIVIDENDO POR PAGAR 1": {
"DIVDENDO POR COBRAR NO COBRADOS": {},
"DIVIDENDO POR PAGAR VIGENTES": {}
}
},
"DOCUMENTOS Y CUENTAS POR PAGAR": {
"COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {},
"CUENTAS POR PAGAR ACCIONISTAS": {
"CUENTAS POR PAGAR SOCIOS": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"PROVEEDORES EXTRANJEROS": {},
"PROVEEDORES OCASIONALES": {
"CUENTAS POR PAGAR PROVEEDORES": {
"account_type": "Payable"
},
"OTRAS CUENTAS POR PAGAR": {
"account_type": "Payable"
},
"TARJETA DE CREDITO X": {
"account_type": "Payable"
},
"account_type": "Payable"
},
"account_type": "Payable"
},
"GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
"CONTRIBUCIONES PATRONAL": {
"APORTE EMPRESA": {}
},
"OTRAS ACUMULACIONES": {
"ADELANTO DE CLIENTES": {},
"ALQUILERES": {},
"BONIFICACION ACCIDENTAL UNICA": {},
"COMISIONES": {},
"CONDOMINIOS": {},
"CONVESION DE COMERCIALIZACION": {},
"IMPUESTOS MUNICIPALES POR PAGAR": {
"account_type": "Payable"
},
"IMPUESTOS POR PAGAR 1": {
"account_type": "Tax"
},
"INTERESES S/PRESTACIONES SOCIALES": {},
"NOMINA POR PAGAR": {
"account_type": "Payable"
},
"PATENTE INDUSTRIA Y COMERCIO": {},
"POLIZA DE SEGURO POR PAGAR": {
"account_type": "Payable"
},
"PRESTACIONES SOCIALES": {},
"PRIMA POR EFECIENCIA": {},
"PROGRAMA DE ALIMENTACION": {},
"PUBLICIDAD Y PROPAGANDA": {},
"TARJETA CORPORATIVA": {},
"UTILIDADES": {},
"VACACIONES": {}
},
"RETENCIONES E IMPUESTOS POR PAGAR": {
"IVA DEBITO FISCAL": {},
"RETENCIONES ISR EMPLEADOS": {},
"RETENCIONES ISR PROVEEDORES": {}
},
"RETENCIONES VARIAS": {
"EMBARGO DE SUELDO": {},
"PRESTAMOS SOBRE FIDEICOMISO": {},
"SINDICATOS": {}
}
},
"IMPUESTOS SOBRE LA RENTA POR PAGAR": {
"ISR ACUMULADOS GASTOS": {
"DECLARACION ESTIMADAS": {},
"ISR ACUMULADOS GASTOS 1": {},
"RAR AJUSTE INICIAL POR INFLACION": {}
}
},
"PASIVOS FINACIEROS A CORTO PLAZO": {
"PASIVOS FINANCIEROS A CORTO PLAZO": {
"BANCO X": {}
}
},
"RESERVAS": {
"RESERVAS 1": {
"RESERVAS FINANCIERAS": {},
"RESERVAS FISCALES": {},
"RESERVAS OPERATIVAS": {}
}
}
},
"PASIVO A LARGO PLAZO": {
"ACUMULACIONES PARA INDEMNIZ. LABORALES": {
"ACUMULACIONES PARA INDEMNIZ.LABORALES": {
"INDEMNIZACIONES DOBLES": {},
"INDEMNIZACIONES SENCILLAS": {}
}
},
"OTROS PASIVOS A LARGO PLAZO": {
"OTROS PASIVOS A LARGO PLAZO 1": {
"OTROS PASIVOS A LARGO PLAZO 2": {}
}
},
"PASIVOS FINANCIEROS A LARGO PLAZO": {
"PASIVOS FINANCIEROS A LARGO PLAZO 1": {
"PASIVOS FINANCIEROS A LARGO PLAZO 2": {}
}
},
"PASIVOS INTERCOMPA\u00d1IAS": {
"PASIVOS INTERCOMPA\u00d1IAS 1": {
"PASIVOS INTERCOMPA\u00d1IAS 2": {}
}
}
},
"root_type": "Liability"
}
}
}

494
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@ -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": {
"account_type": "Tax"
},
"Recoleccion Basura": {
"account_type": "Tax"
}
}
},
"Otras Cuentas por Pagar": {
"is_group": 1
},
"Pasivos Financieros a Corto Plazo": {
"Otras Deudas Bancarias": {
"is_group": 1
},
"Prestamos por Pagar a Corto Plazo": {
"is_group": 1
},
"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"
},
"Retencion 10% Servicios Profesionales": {
"account_type": "Tax"
},
"Retencion 2% por C/Bienes o P/Servicios": {
"account_type": "Tax"
},
"Retencion 3% compra Bienes Agropecuarios": {
"account_type": "Tax"
},
"Retencion 5% compra Madera en Rollo": {
"account_type": "Tax"
},
"Retencion Definitiva 1.5% Actividades Economicas No Residentes": {
"account_type": "Tax"
},
"Retencion Definitiva 10% Actividades Economicas No Residentes": {
"account_type": "Tax"
},
"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": {
"account_type": "Tax"
},
"Retencion Rentas del Trabajo Tarifa Progresiva": {
"account_type": "Tax"
}
},
"Rentas y Ganancias de Capital": {
"Retencion Definitiva 0.25% Transacciones Bursatiles": {
"account_type": "Tax"
},
"Retencion Definitiva 1% Transacciones Bursatiles": {
"account_type": "Tax"
},
"Retencion Definitiva 1.5% Transacciones Bursatiles": {
"account_type": "Tax"
},
"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"
}
}
}

693
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{
"country_code": "nl",
"name": "Netherlands - Grootboekschema",
"tree": {
"FABRIKAGEREKENINGEN": {
"is_group": 1,
"root_type": "Expense"
},
"FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
"Bank": {
"RABO Bank": {
"account_type": "Bank"
},
"account_type": "Bank"
},
"KORTLOPENDE SCHULDEN": {
"Af te dragen Btw-verlegd": {
"account_type": "Tax"
},
"Afdracht loonheffing": {},
"Btw af te dragen hoog": {
"account_type": "Tax"
},
"Btw af te dragen laag": {
"account_type": "Tax"
},
"Btw af te dragen overig": {
"account_type": "Tax"
},
"Btw oude jaren": {
"account_type": "Tax"
},
"Btw te vorderen hoog": {
"account_type": "Tax"
},
"Btw te vorderen laag": {
"account_type": "Tax"
},
"Btw te vorderen overig": {
"account_type": "Tax"
},
"Btw-afdracht": {
"account_type": "Tax"
},
"Crediteuren": {
"account_type": "Payable"
},
"Dividend": {},
"Dividendbelasting": {},
"Energiekosten 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": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"VORDERINGEN": {
"Debiteuren": {
"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": {
"AFSCHRIJVINGEN": {
"Aanhangwagens": {},
"Aankoopkosten": {},
"Aanloopkosten": {},
"Auteursrechten": {},
"Bedrijfsgebouwen": {},
"Bedrijfsinventaris": {
"account_type": "Depreciation"
},
"Drankvergunningen": {},
"Fabrieksinventaris": {
"account_type": "Depreciation"
},
"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": {
"Overige rentebaten": {},
"Overige rentelasten": {},
"Rente bankkrediet": {},
"Rente huurkoopcontracten": {},
"Rente hypotheek": {},
"Rente leasecontracten": {},
"Rente lening o/g": {},
"Rente lening u/g": {}
},
"HUISVESTINGSKOSTEN": {
"Assurantie onroerend goed": {},
"Belastingen onr. Goed": {},
"Energiekosten": {},
"Groot onderhoud onr. Goed": {},
"Huur": {},
"Huurwaarde woongedeelte": {},
"Onderhoud onroerend goed": {},
"Ontvangen huren": {},
"Overige huisvestingskosten": {},
"Pacht": {},
"Schoonmaakkosten": {},
"Toevoeging egalisatieres. Groot onderhoud": {}
},
"KANTOORKOSTEN": {
"Administratiekosten": {},
"Contributies/abonnementen": {},
"Huur kantoorapparatuur": {},
"Internetaansluiting": {},
"Kantoorbenodigdh./drukw.": {},
"Onderhoud kantoorinvent.": {},
"Overige kantoorkosten": {},
"Porti": {},
"Telefoon/telefax": {}
},
"OVERIGE BATEN EN LASTEN": {
"Betaalde schadevergoed.": {},
"Boekverlies vaste activa": {},
"Boekwinst van vaste activa": {},
"K.O. regeling OB": {},
"Kasverschillen": {},
"Kosten loonbelasting": {},
"Kosten omzetbelasting": {},
"Nadelige koersverschillen": {},
"Naheffing bedrijfsver.": {},
"Ontvangen schadevergoed.": {},
"Overige baten": {},
"Overige lasten": {},
"Voordelige koersverschil.": {}
},
"PERSONEELSKOSTEN": {
"Autokostenvergoeding": {},
"Bedrijfskleding": {},
"Belastingvrije uitkeringen": {},
"Bijzondere beloningen": {},
"Congressen, seminars en symposia": {},
"Gereedschapsgeld": {},
"Geschenken personeel": {},
"Gratificaties": {},
"Inhouding pensioenpremies": {},
"Inhouding sociale lasten": {},
"Kantinekosten": {},
"Lonen en salarissen": {},
"Loonwerk": {},
"Managementvergoedingen": {},
"Opleidingskosten": {},
"Oprenting stamrechtverpl.": {},
"Overhevelingstoeslag": {},
"Overige kostenverg.": {},
"Overige personeelskosten": {},
"Overige uitkeringen": {},
"Pensioenpremies": {},
"Provisie 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": {
"Assuranties auto's": {},
"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": {
"account_type": "Cash"
},
"Inkopen Nederland hoog": {
"account_type": "Cash"
},
"Inkopen Nederland laag": {
"account_type": "Cash"
},
"Inkopen Nederland onbelast": {
"account_type": "Cash"
},
"Inkopen Nederland overig": {
"account_type": "Cash"
},
"Inkopen Nederland verlegd": {
"account_type": "Cash"
},
"Inkopen binnen EU hoog": {
"account_type": "Cash"
},
"Inkopen binnen EU laag": {
"account_type": "Cash"
},
"Inkopen binnen EU overig": {
"account_type": "Cash"
},
"Inkopen buiten EU hoog": {
"account_type": "Cash"
},
"Inkopen buiten EU laag": {
"account_type": "Cash"
},
"Inkopen buiten EU overig": {
"account_type": "Cash"
},
"Kassa 1": {
"account_type": "Cash"
},
"Kassa 2": {
"account_type": "Cash"
},
"Netto lonen": {
"account_type": "Cash"
},
"Tegenrekening Inkopen": {
"account_type": "Cash"
},
"Tussenrek. autom. betalingen": {
"account_type": "Cash"
},
"Tussenrek. autom. loonbetalingen": {
"account_type": "Cash"
},
"Tussenrek. cadeaubonbetalingen": {
"account_type": "Cash"
},
"Tussenrekening balans": {
"account_type": "Cash"
},
"Tussenrekening chipknip": {
"account_type": "Cash"
},
"Tussenrekening correcties": {
"account_type": "Cash"
},
"Tussenrekening pin": {
"account_type": "Cash"
},
"Vraagposten": {
"account_type": "Cash"
},
"root_type": "Asset"
},
"VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
"EIGEN VERMOGEN": {
"Aandelenkapitaal": {
"account_type": "Equity"
},
"Assuranties": {
"account_type": "Equity"
},
"Buitengewone lasten": {
"account_type": "Equity"
},
"Giften": {
"account_type": "Equity"
},
"Huishoudgeld": {
"account_type": "Equity"
},
"Inkomstenbelasting": {
"account_type": "Equity"
},
"Kapitaal": {
"account_type": "Equity"
},
"Overige persoonlijke verplichtingen": {
"account_type": "Equity"
},
"Overige priv\u00e9-uitgaven": {
"account_type": "Equity"
},
"Overige reserves": {
"account_type": "Equity"
},
"Premie lijfrenteverzekeringen": {
"account_type": "Equity"
},
"Premie volksverzekeringen": {
"account_type": "Equity"
},
"Priv\u00e9-gebruik": {
"account_type": "Equity"
},
"Priv\u00e9-opnamen/stortingen": {
"account_type": "Equity"
},
"Vermogensbelasting": {
"account_type": "Equity"
},
"WAO en ziekengeldverzekeringen": {
"account_type": "Equity"
},
"Wettelijke reserves": {
"account_type": "Equity"
}
},
"FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": {
"FINANCIELE VASTE ACTIVA": {
"Aandeel inkoopcombinatie": {},
"Meerderheidsdeelnemingen": {},
"Minderheidsdeelnemingen": {}
},
"LANGLOPENDE VORDERINGEN": {
"Financieringskosten": {},
"Financieringskosten huurkoop": {},
"Hypotheken u/g 1": {},
"Hypotheken u/g 2": {},
"Hypotheken u/g 3": {},
"Leningen u/g 1": {},
"Leningen u/g 2": {},
"Leningen u/g 3": {},
"Leningen u/g 4": {},
"Leningen u/g 5": {},
"Vorderingen op deelnemingen": {},
"Waarborgsommen": {}
}
},
"IMMATERIELE ACTIVA": {
"Aanschafwaarde Aanloopkosten": {},
"Aanschafwaarde Auteursrechten": {},
"Aanschafwaarde Drankvergunningen": {},
"Aanschafwaarde Goodwill": {},
"Aanschafwaarde Octrooien": {},
"Aanschafwaarde Ontwikkelingskosten": {},
"Aanschafwaarde Tonnagevergunningen": {},
"Aanschafwaarde Vergunningen": {},
"Afschrijving Aanloopkosten": {},
"Afschrijving Auteursrechten": {},
"Afschrijving Drankvergunningen": {},
"Afschrijving Goodwill": {},
"Afschrijving Licenties": {},
"Afschrijving Octrooien": {},
"Afschrijving Ontwikkelingskosten": {},
"Afschrijving Tonnagevergunningen": {},
"Afschrijving Vergunningen": {}
},
"LANGLOPENDE SCHULDEN EN AFLOSSINGEN": {
"AFLOSSINGEN": {
"Huurkoopverplichtingen": {},
"Hypotheek o/g 1": {},
"Hypotheek o/g 2": {},
"Hypotheek o/g 3": {},
"Hypotheek o/g 4": {},
"Hypotheek o/g 5": {},
"Lease-verplichtingen": {}
},
"LANGLOPENDE SCHULDEN": {
"Huurkoopverplichtingen 1": {},
"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": {
"Aanschafwaarde Bedrijfsinventaris": {},
"Aanschafwaarde Fabrieksinventaris": {},
"Aanschafwaarde Gereedschappen": {},
"Aanschafwaarde Kantine-inventaris": {},
"Aanschafwaarde Kantoorinventaris": {},
"Aanschafwaarde Kantoormachines": {},
"Aanschafwaarde Magazijninventaris": {},
"Afschrijving Bedrijfsinventaris": {},
"Afschrijving Fabrieksinventaris": {},
"Afschrijving Gereedschappen": {},
"Afschrijving Kantine-inventaris": {},
"Afschrijving Kantoorinventaris": {},
"Afschrijving Kantoormachines": {},
"Afschrijving Magazijninventaris": {},
"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": {
"Aanschafwaarde Aanloopkosten 1": {},
"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"
}
}
}

311
fixtures/verified/sg.json Normal file
View File

@ -0,0 +1,311 @@
{
"country_code": "sg",
"name": "Singapore - Chart of Accounts",
"tree": {
"Assets": {
"Current assets": {
"Accounts Receivable": {
"Credit Cards": {
"AMEX Receivable": {},
"CUP Receivale": {},
"MC Receivable": {},
"NETS Receivable": {},
"VISA Receivable": {}
},
"Debtors": {
"account_type": "Receivable"
}
},
"Bank Accounts": {
"Paypal Account": {
"account_type": "Bank"
},
"account_type": "Bank"
},
"Cash in Hand": {
"Cash in Transit": {
"account_type": "Cash"
},
"Petty Cash": {
"account_type": "Cash"
},
"account_type": "Cash"
},
"Loans and Advances-Assets": {
"Prepayments": {}
},
"Securities and Deposits": {
"Bank Deposits": {},
"Bank Guarantees": {},
"Rental Deposits": {}
},
"Stock Assets": {
"Stock in Hand": {
"account_type": "Stock"
}
},
"Tax Assets": {
"GST-Input": {}
}
},
"Non-current assets": {
"Fixed Assets": {
"Accumulated Depreciation": {
"AccDep-Equipment-ICT": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Equipment-Office": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Furniture and Fixtures": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Motor Vehicle": {
"account_type": "Accumulated Depreciation"
},
"AccDep-Plant and Machinery": {
"account_type": "Accumulated Depreciation"
},
"account_type": "Accumulated Depreciation"
},
"Equipment-ICT": {
"account_type": "Fixed Asset"
},
"Equipment-Office": {
"account_type": "Fixed Asset"
},
"Furniture and Fixtures": {
"account_type": "Fixed Asset"
},
"Motor Vehicle": {
"account_type": "Fixed Asset"
},
"Plant and Machinery": {
"account_type": "Fixed Asset"
},
"account_type": "Fixed Asset"
},
"Non-Fixed Assets": {
"Goodwill": {},
"Investments": {
"Investments-Associated Company": {},
"Investments-Subsidiary": {}
}
},
"Shares": {
"Shares-Quoted": {},
"Shares-Unquoted": {}
}
},
"Temporary Accunts": {
"Temporary Opening": {
"account_type": "Temporary"
}
},
"root_type": "Asset"
},
"Equity": {
"Current Year Earnings": {},
"Proposed Dividends": {},
"Retained Earnings": {},
"Share Capital": {},
"root_type": "Equity"
},
"Expenses": {
"Expenses-Administrative": {
"Audit Fees": {},
"Bank charges and interest": {},
"Currency Exchange Differences": {},
"Insurance": {},
"Interest on Loan": {},
"Legal and Professional Fees": {},
"Loss on Disposal of FA": {},
"Postal and Courier Charges": {},
"Printing and Stationery": {},
"Secretarial Fees": {},
"Tax Agent Fees": {}
},
"Expenses-Direct": {
"Cost of Goods Sold": {
"account_type": "Cost of Goods Sold"
},
"Cost of Sales": {},
"Expenses Included in Valuation": {
"account_type": "Expenses Included In Valuation"
},
"Stock Adjustment": {
"account_type": "Stock Adjustment"
}
},
"Expenses-Marketing": {
"Advertising and Promotion": {},
"Graphic Design Fees": {},
"Internet Marketing": {}
},
"Expenses-Operating": {
"Cleaning Costs": {},
"Commission Charges": {
"Comm-Credit Card": {},
"Comm-NETS": {},
"Comm-Paypal": {}
},
"Communication Costs": {
"Internet Connection": {},
"Telephone Costs": {}
},
"Entertainment Expenses": {},
"General Expenses": {},
"Licence Fees": {},
"Rental Costs": {
"Rental-Equipment": {},
"Rental-Premises": {},
"Rental-Storage": {}
},
"Repairs and Maintenance": {
"R&M-Building": {},
"R&M-Fixtures & Furniture": {},
"R&M-ICT": {},
"R&M-Office": {},
"R&M-Plant & Machinery": {}
},
"Service Fees": {},
"Subscription Fees": {
"Publication Subscriptions": {},
"TV Subscriptions": {}
},
"Travel Expenses": {},
"Utilities": {
"Utility-Electricity": {},
"Utility-Gas": {},
"Utility-Refuse Removal": {},
"Utility-Water": {}
}
},
"Expenses-Other": {
"Bad Debts Written Off": {},
"Depreciation": {
"Dep-Fixtures & Furniture": {
"account_type": "Depreciation"
},
"Dep-ICT 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"
},
"account_type": "Depreciation"
},
"Donations": {},
"Round Off": {},
"Tax Expenses": {
"Tax Expenses 1": {}
}
},
"Expenses-Staff": {
"Bonuses": {
"Bonus-Executive": {},
"Bonus-Non Executive": {},
"Bonus-Performance": {}
},
"CPF": {},
"Directors Fees": {},
"FWL": {},
"Incentives": {},
"Medical Expenses": {},
"SDF": {},
"Salaries": {
"Casual Labour": {},
"Salary-Executive": {},
"Salary-Non Executive-Full Time": {},
"Salary-Non Executive-Part Time": {}
},
"Security Expenses": {},
"Staff Advertising": {},
"Staff Commission Paid": {},
"Staff Meals": {},
"Staff Training": {},
"Staff Transport": {},
"Staff Welfare": {}
},
"root_type": "Expense"
},
"Income": {
"Direct Income": {
"Management Income": {},
"Sales Income": {}
},
"Indirect Income": {
"Government Grants": {},
"Interest Income": {
"Current Account Interest Earned": {},
"Fixed Deposit Interest Earned": {}
},
"Other Income": {},
"Service Charges": {}
},
"root_type": "Income"
},
"Liabilities": {
"Capital Account": {
"Reserves and Surplus": {},
"Shareholder Funds": {}
},
"Current liabilities": {
"Accounts Payable": {
"Creditors": {
"account_type": "Payable"
},
"Payroll Payable": {}
},
"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"
}
}
}

170
fixtures/verified/standardCOA.json Normal file
View File

@ -0,0 +1,170 @@
{
"Application of Funds (Assets)": {
"Current Assets": {
"Accounts Receivable": {
"Debtors": {
"accountType": "Receivable"
}
},
"Bank Accounts": {
"accountType": "Bank",
"isGroup": 1
},
"Cash In Hand": {
"Cash": {
"accountType": "Cash"
},
"accountType": "Cash"
},
"Loans and Advances (Assets)": {
"isGroup": 1
},
"Securities and Deposits": {
"Earnest Money": {}
},
"Stock Assets": {
"Stock In Hand": {
"accountType": "Stock"
},
"accountType": "Stock"
},
"Tax Assets": {
"isGroup": 1
}
},
"Fixed Assets": {
"Capital Equipments": {
"accountType": "Fixed Asset"
},
"Electronic Equipments": {
"accountType": "Fixed Asset"
},
"Furnitures and Fixtures": {
"accountType": "Fixed Asset"
},
"Office Equipments": {
"accountType": "Fixed Asset"
},
"Plants and Machineries": {
"accountType": "Fixed Asset"
},
"Buildings": {
"accountType": "Fixed Asset"
},
"Softwares": {
"accountType": "Fixed Asset"
},
"Accumulated Depreciation": {
"accountType": "Accumulated Depreciation"
}
},
"Investments": {
"isGroup": 1
},
"Temporary Accounts": {
"Temporary Opening": {
"accountType": "Temporary"
}
},
"rootType": "Asset"
},
"Expenses": {
"Direct Expenses": {
"Stock Expenses": {
"Cost of Goods Sold": {
"accountType": "Cost of Goods Sold"
},
"Expenses Included In Valuation": {
"accountType": "Expenses Included In Valuation"
},
"Stock Adjustment": {
"accountType": "Stock Adjustment"
}
}
},
"Indirect Expenses": {
"Administrative Expenses": {},
"Commission on Sales": {},
"Depreciation": {
"accountType": "Depreciation"
},
"Entertainment Expenses": {},
"Freight and Forwarding Charges": {
"accountType": "Chargeable"
},
"Legal Expenses": {},
"Marketing Expenses": {
"accountType": "Chargeable"
},
"Miscellaneous Expenses": {
"accountType": "Chargeable"
},
"Office Maintenance Expenses": {},
"Office Rent": {},
"Postal Expenses": {},
"Print and Stationery": {},
"Round Off": {
"accountType": "Round Off"
},
"Salary": {},
"Sales Expenses": {},
"Telephone Expenses": {},
"Travel Expenses": {},
"Utility Expenses": {},
"Write Off": {},
"Exchange Gain/Loss": {},
"Gain/Loss on Asset Disposal": {}
},
"rootType": "Expense"
},
"Income": {
"Direct Income": {
"Sales": {},
"Service": {}
},
"Indirect Income": {
"isGroup": 1
},
"rootType": "Income"
},
"Source of Funds (Liabilities)": {
"Current Liabilities": {
"Accounts Payable": {
"Creditors": {
"accountType": "Payable"
},
"Payroll Payable": {}
},
"Stock Liabilities": {
"Stock Received But Not Billed": {
"accountType": "Stock Received But Not Billed"
}
},
"Duties and Taxes": {
"accountType": "Tax",
"isGroup": 1
},
"Loans (Liabilities)": {
"Secured Loans": {},
"Unsecured Loans": {},
"Bank Overdraft Account": {}
}
},
"rootType": "Liability"
},
"Equity": {
"Capital Stock": {
"accountType": "Equity"
},
"Dividends Paid": {
"accountType": "Equity"
},
"Opening Balance Equity": {
"accountType": "Equity"
},
"Retained Earnings": {
"accountType": "Equity"
},
"rootType": "Equity"
}
}

7
models/doctype/Account/Account.js
View File

@ -60,6 +60,13 @@ module.exports = {
"Temporary"
]
},
{
"fieldname": "balance",
"label": "Balance",
"fieldtype": "Currency",
"default": '0',
"disabled": true
},
{
"fieldname": "isGroup",
"label": "Is Group",

1
models/doctype/Invoice/Invoice.js
View File

@ -40,7 +40,6 @@ module.exports = {
formula: (doc) => doc.getFrom('Party', doc.customer , 'defaultAccount'),
getFilters: (query, control) => {
return {
keywords: ['like', query],
isGroup: 0,
accountType: 'Receivable'
};

33
models/doctype/account/importCOA.js
View File

@ -1,12 +1,16 @@
const frappe = require('frappejs');
const accountFields = ['accountType', 'rootType', 'isGroup'];
const path = require('path');
const fs = require('fs');
const countries = require('../../../fixtures/countryInfo.json');
const standardCOA = require('../../../fixtures/verified/standardCOA.json');
const accountFields = ['accountType', 'rootType', 'isGroup', 'account_type', 'root_type', 'is_group'];
async function importAccounts(children, parent, rootType, rootAccount) {
for (let accountName in children) {
const child = children[accountName];
if (rootAccount) {
rootType = child.rootType;
rootType = child.rootType || child.root_type;
}
if (!accountFields.includes(accountName)) {
@ -17,6 +21,7 @@ async function importAccounts(children, parent, rootType, rootAccount) {
parentAccount: parent,
isGroup,
rootType,
balance: 0,
accountType: child.accountType
})
@ -28,8 +33,8 @@ async function importAccounts(children, parent, rootType, rootAccount) {
}
function identifyIsGroup(child) {
if (child.isGroup) {
return child.isGroup;
if (child.isGroup || child.is_group) {
return child.isGroup || child.is_group;
}
const keys = Object.keys(child);
@ -42,9 +47,23 @@ function identifyIsGroup(child) {
return 0;
}
module.exports = async function importCharts(chart) {
if (chart) {
await importAccounts(chart, '', '', true)
async function getCountryCOA(){
const doc = await frappe.getDoc('AccountingSettings');
const conCode = countries[doc.country].code;
const countryCOA = path.resolve(path.join('./fixtures/verified/', conCode + '.json'));
if(fs.existsSync(countryCOA)){
const jsonText = fs.readFileSync(countryCOA, 'utf-8');
const json = JSON.parse(jsonText);
return json.tree;
} else {
return standardCOA;
}
}
module.exports = async function importCharts() {
const chart = await getCountryCOA();
await importAccounts(chart, '', '', true)
}

3
server/registerServerMethods.js
View File

@ -7,9 +7,8 @@ module.exports = function registerServerMethods() {
frappe.registerMethod({
method: 'import-coa',
async handler() {
const standardCOA = require('../fixtures/standardCOA');
const importCOA = require('../models/doctype/Account/importCOA');
await importCOA(standardCOA);
await importCOA();
}
});

9
src/pages/FormView/FormView.vue
View File

@ -82,11 +82,14 @@ export default {
this.doc.set(fieldname, value);
}
}
} catch (e) {
this.notFound = true;
}
this.setLinks();
this.doc.on('change', this.setLinks);
} catch (e) {
this.notFound = true;
this.$router.push(`/list/${this.doctype}`)//if reloaded while insert new Item,Invoice etc form.
}
},
async save() {
this.setValidity();

22
yarn.lock
View File

@ -1715,6 +1715,14 @@ create-hmac@^1.1.0, create-hmac@^1.1.2, create-hmac@^1.1.4:
safe-buffer "^5.0.1"
sha.js "^2.4.8"
cross-env@^5.2.0:
version "5.2.0"
resolved "https://registry.yarnpkg.com/cross-env/-/cross-env-5.2.0.tgz#6ecd4c015d5773e614039ee529076669b9d126f2"
integrity sha512-jtdNFfFW1hB7sMhr/H6rW1Z45LFqyI431m3qU6bFXcQ3Eh7LtBuG3h74o7ohHZ3crrRkkqHlo4jYHFPcjroANg==
dependencies:
cross-spawn "^6.0.5"
is-windows "^1.0.0"
cross-spawn@^3.0.0:
version "3.0.1"
resolved "https://registry.yarnpkg.com/cross-spawn/-/cross-spawn-3.0.1.tgz#1256037ecb9f0c5f79e3d6ef135e30770184b982"
@ -1732,7 +1740,7 @@ cross-spawn@^5.0.1:
shebang-command "^1.2.0"
which "^1.2.9"
cross-spawn@^6.0.0:
cross-spawn@^6.0.0, cross-spawn@^6.0.5:
version "6.0.5"
resolved "https://registry.yarnpkg.com/cross-spawn/-/cross-spawn-6.0.5.tgz#4a5ec7c64dfae22c3a14124dbacdee846d80cbc4"
integrity sha512-eTVLrBSt7fjbDygz805pMnstIs2VTBNkRm0qxZd+M7A5XDdxVRWO5MxGBXZhjY4cqLYLdtrGqRf8mBPmzwSpWQ==
@ -2943,9 +2951,9 @@ frappe-datatable@^1.3.1:
lodash "^4.17.5"
sortablejs "^1.7.0"
frappejs@frappe/frappejs:
"frappejs@github:frappe/frappejs":
version "0.0.10"
resolved "https://codeload.github.com/frappe/frappejs/tar.gz/af5c34c6fde7c0378fe288351cbffadf662e2abe"
resolved "https://codeload.github.com/frappe/frappejs/tar.gz/3e6b741556b692e0bbed3152f4b1cd132766aec3"
dependencies:
awesomplete "^1.1.2"
babel-core "^6.26.3"
@ -2958,6 +2966,7 @@ frappejs@frappe/frappejs:
commander "^2.13.0"
copy-webpack-plugin "^4.5.4"
cors "^2.8.4"
cross-env "^5.2.0"
css-loader "^1.0.0"
deepmerge "^2.1.0"
electron "2.0.12"
@ -4081,7 +4090,7 @@ is-utf8@^0.2.0:
resolved "https://registry.yarnpkg.com/is-utf8/-/is-utf8-0.2.1.tgz#4b0da1442104d1b336340e80797e865cf39f7d72"
integrity sha1-Sw2hRCEE0bM2NA6AeX6GXPOffXI=
is-windows@^1.0.2:
is-windows@^1.0.0, is-windows@^1.0.2:
version "1.0.2"
resolved "https://registry.yarnpkg.com/is-windows/-/is-windows-1.0.2.tgz#d1850eb9791ecd18e6182ce12a30f396634bb19d"
integrity sha512-eXK1UInq2bPmjyX6e3VHIzMLobc4J94i4AWn+Hpq3OU5KkrRC96OAcR3PRJ/pGu6m8TRnBHP9dkXQVsT/COVIA==
@ -7892,6 +7901,11 @@ vue-template-es2015-compiler@^1.6.0:
resolved "https://registry.yarnpkg.com/vue-template-es2015-compiler/-/vue-template-es2015-compiler-1.6.0.tgz#dc42697133302ce3017524356a6c61b7b69b4a18"
integrity sha512-x3LV3wdmmERhVCYy3quqA57NJW7F3i6faas++pJQWtknWT+n7k30F4TVdHvCLn48peTJFRvCpxs3UuFPqgeELg==
vue-toasted@^1.1.25:
version "1.1.26"
resolved "https://registry.yarnpkg.com/vue-toasted/-/vue-toasted-1.1.26.tgz#1333d1a42157ab78389c3810023a49ba94e69c7b"
integrity sha512-Z4/gfPcqdzsRvif7UITrZOkh3C6jm0yQKJyr9kX31IGWXor5dNipE1Sc5SnlL5RLmY7vlLa+SqIjc9Gbpy7V0g==
vue@^2.5.16:
version "2.5.16"
resolved "https://registry.yarnpkg.com/vue/-/vue-2.5.16.tgz#07edb75e8412aaeed871ebafa99f4672584a0085"