From 99e686a96b1f701f44e86903d658891a664830d7 Mon Sep 17 00:00:00 2001 From: 18alantom <2.alan.tom@gmail.com> Date: Wed, 10 Nov 2021 14:29:25 +0530 Subject: [PATCH] fix: bank account parent not being set on setup --- accounting/importCOA.js | 72 +- fixtures/verified/ae.json | 918 +++++++------- fixtures/verified/ca.json | 816 ++++++------ fixtures/verified/gt.json | 838 ++++++------- fixtures/verified/hu.json | 1666 ++++++++++++------------- fixtures/verified/id.json | 1364 ++++++++++---------- fixtures/verified/in.json | 338 ++--- fixtures/verified/mx.json | 1196 +++++++++--------- fixtures/verified/ni.json | 980 +++++++-------- fixtures/verified/nl.json | 1378 ++++++++++---------- fixtures/verified/sg.json | 614 ++++----- src/pages/SetupWizard/SetupWizard.vue | 13 +- src/pages/SetupWizard/setupCompany.js | 53 +- 13 files changed, 5144 insertions(+), 5102 deletions(-) diff --git a/accounting/importCOA.js b/accounting/importCOA.js index a94da273..a02d2dfd 100644 --- a/accounting/importCOA.js +++ b/accounting/importCOA.js @@ -1,49 +1,53 @@ import frappe from 'frappejs'; import countries from '../fixtures/countryInfo.json'; import standardCOA from '../fixtures/verified/standardCOA.json'; -const accountFields = [ - 'accountType', - 'rootType', - 'isGroup', - 'account_type', - 'root_type', - 'is_group' -]; +const accountFields = ['accountType', 'accountNumber', 'rootType', 'isGroup']; -async function importAccounts(children, parent, rootType, rootAccount) { - for (let accountName in children) { - const child = children[accountName]; +function getAccountName(accountName, accountNumber) { + if (accountNumber) { + return `${accountName} - ${accountNumber}`; + } + return accountName; +} + +async function importAccounts(children, parentAccount, rootType, rootAccount) { + for (let rootName in children) { + if (accountFields.includes(rootName)) { + continue; + } + + const child = children[rootName]; if (rootAccount) { - rootType = child.rootType || child.root_type; + rootType = child.rootType; } - if (!accountFields.includes(accountName)) { - let isGroup = identifyIsGroup(child); - const doc = frappe.newDoc({ - doctype: 'Account', - name: accountName, - parentAccount: parent, - isGroup, - rootType, - balance: 0, - accountType: child.accountType || child.account_type - }); + const { accountType, accountNumber } = child; + const accountName = getAccountName(rootName, accountNumber); + const isGroup = identifyIsGroup(child); + console.log('inserting account: ', accountName); + const doc = frappe.newDoc({ + doctype: 'Account', + name: accountName, + parentAccount, + isGroup, + rootType, + balance: 0, + accountType, + }); - await doc.insert(); - - await importAccounts(child, accountName, rootType); - } + await doc.insert(); + await importAccounts(child, accountName, rootType); } } function identifyIsGroup(child) { - if (child.isGroup || child.is_group) { - return child.isGroup || child.is_group; + if (child.isGroup) { + return child.isGroup; } const keys = Object.keys(child); - const children = keys.filter(key => !accountFields.includes(key)); + const children = keys.filter((key) => !accountFields.includes(key)); if (children.length) { return 1; @@ -52,12 +56,14 @@ function identifyIsGroup(child) { return 0; } -async function getCountryCOA() { +export async function getCountryCOA() { const doc = await frappe.getDoc('AccountingSettings'); const conCode = countries[doc.country].code; try { - const countryCoa = await import('../fixtures/verified/' + conCode + '.json'); + const countryCoa = await import( + '../fixtures/verified/' + conCode + '.json' + ); return countryCoa.tree; } catch (e) { return standardCOA; @@ -67,4 +73,4 @@ async function getCountryCOA() { export default async function importCharts() { const chart = await getCountryCOA(); await importAccounts(chart, '', '', true); -}; +} diff --git a/fixtures/verified/ae.json b/fixtures/verified/ae.json index a9887107..9141556c 100644 --- a/fixtures/verified/ae.json +++ b/fixtures/verified/ae.json @@ -1,467 +1,467 @@ { - "country_code": "ae", - "name": "U.A.E - Chart of Accounts", + "countryCode": "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": {} - } + "Assets": { + "Current Assets": { + "Accounts Receivable": { + "Corporate Credit Cards": { + "accountType": "Receivable" + }, + "Other Receivable": { + "Accrued Rebates Due from Suppliers": { + "accountType": "Receivable" + }, + "Accured Income from Suppliers": { + "accountType": "Receivable" + }, + "Other Debtors": { + "accountType": "Receivable" + }, + "accountType": "Receivable" + }, + "Post Dated Cheques Received": { + "accountType": "Receivable" + }, + "Staff Receivable": { + "accountType": "Receivable" + }, + "Trade Receivable": { + "accountType": "Receivable" + }, + "Trade in Opening Fees": { + "accountType": "Receivable" + }, + "accountType": "Receivable" + }, + "Cash in Hand & Banks": { + "Banks": { + "Bank Margin On LC & LG": {}, + "Banks Blocked Deposits": {}, + "Banks Call Deposit Accounts": {}, + "Banks Current Accounts": { + "accountType": "Bank" + }, + "accountType": "Bank" + }, + "Cash in Hand": { + "Cash in Safe": { + "Main Safe": { + "accountType": "Cash" + }, + "Main Safe - Foreign Currency": { + "accountType": "Cash" } - }, - "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": {} + }, + "Petty Cash": { + "Petty Cash - Admininistration": { + "accountType": "Cash" + }, + "Petty Cash - Others": { + "accountType": "Cash" } - }, - "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" + }, + "accountType": "Cash" + }, + "Cash in Transit": { + "Credit Cards": { + "Gateway Credit Cards": { + "accountType": "Bank" + }, + "Manual Visa & Master Cards": { + "accountType": "Bank" + }, + "PayPal Account": { + "accountType": "Bank" + }, + "Visa & Master Credit Cards": { + "accountType": "Bank" } - }, - "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" - } + } + } + }, + "Inventory": { + "Consigned Stock": { + "Handling Difference in Inventory": { + "accountType": "Stock Adjustment" + }, + "Items Delivered to Customs on temprary Base": {} + }, + "Stock in Hand": { + "accountType": "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": { + "accountType": "Accumulated Depreciation" + }, + "Acc. Deprn.Computer Hardware & Software": { + "accountType": "Accumulated Depreciation" + }, + "Acc.Deprn.of Furniture & Office Equipment": { + "accountType": "Accumulated Depreciation" + }, + "Amortisation on Leasehold Improvement": { + "accountType": "Accumulated Depreciation" + }, + "accountType": "Accumulated Depreciation" + }, + "Fixed Assets (Cost Price)": { + "Computer Hardware & Software": { + "accountType": "Fixed Asset" + }, + "Furniture and Equipment": { + "accountType": "Fixed Asset" + }, + "Leasehold Improvement": {}, + "Motor Vehicules": { + "accountType": "Fixed Asset" + }, + "Work In Progrees": {}, + "accountType": "Fixed Asset" + } + }, + "Intangible Assets": { + "Computer Card Renewal": {}, + "Dispoal of Outlets": {}, + "Registration of Trademarks": {} + }, + "Intercompany Accounts": {}, + "Investments": { + "Investments in Subsidiaries": {} + } + }, + "rootType": "Asset" + }, + "Closing And Temporary Accounts": { + "Closing Accounts": { + "Closing Account": {} + }, + "rootType": "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": { + "accountType": "Cost of Goods Sold" + }, + "accountType": "Cost of Goods Sold" + }, + "Expenses Included In Valuation": { + "accountType": "Expenses Included In Valuation" + } + }, + "Depreciation": { + "Depreciation & Amortization": { + "Amortization on Leasehold Improvement": {}, + "Depreciation Of Computer Hard & Soft": { + "accountType": "Depreciation" + }, + "Depreciation Of Furniture & Office Equipment\n\t\t\t": { + "accountType": "Depreciation" + }, + "Depreciation Of Motor Vehicles": { + "accountType": "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": { + "accountType": "Tax" + }, + "Zakat": {}, + "accountType": "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": {} + } + } + }, + "rootType": "Expense" + }, + "Liabilities": { + "Current Liabilities": { + "Accounts Payable": { + "Payables": { + "Advance Paybale to Suppliers": { + "accountType": "Payable" + }, + "Consigned Payable": { + "accountType": "Payable" + }, + "Other Payable": { + "accountType": "Payable" + }, + "Post Dated Cheques Paid": { + "accountType": "Payable" + }, + "Staff Payable": {}, + "Suppliers Price Protection": { + "accountType": "Payable" + }, + "Trade Payable": { + "accountType": "Payable" + }, + "accountType": "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": { + "accountType": "Tax", + "isGroup": 1 + }, + "Reservations & Credit Notes": { + "Credit Notes": { + "Credit Notes to Customers": {}, + "Reservations": {} + } + }, + "Stock Liabilities": { + "Stock Received But Not Billed": { + "accountType": "Stock Received But Not Billed" + } + }, + "Unearned Income": {} + }, + "Long Term Liabilities": { + "Long Term Loans & Provisions": {} + }, + "rootType": "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": {} + } + }, + "rootType": "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": {} + }, + "accountType": "Equity", + "rootType": "Equity" + } } } \ No newline at end of file diff --git a/fixtures/verified/ca.json b/fixtures/verified/ca.json index 4fa074ca..bf36c047 100644 --- a/fixtures/verified/ca.json +++ b/fixtures/verified/ca.json @@ -1,412 +1,412 @@ { - "country_code": "ca", - "name": "Canada - Plan comptable pour les provinces francophones", + "countryCode": "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" - } + "Actif": { + "Actif \u00e0 court terme": { + "Avances": { + "Avances aux actionnaires": {}, + "Avances aux employ\u00e9s": {}, + "Avances sur commissions": {} + }, + "Banque": { + "accountType": "Bank", + "isGroup": 1 + }, + "Comptes \u00e0 recevoir": { + "Comptes clients": { + "accountType": "Receivable" + }, + "Provision pour cr\u00e9ances douteuses": {} + }, + "Encaisse": { + "isGroup": 1 + }, + "Frais pay\u00e9s d\u2019avance": { + "Assurances pay\u00e9s d'avance": {}, + "Publicit\u00e9 pay\u00e9 d'avance": {}, + "Taxes pay\u00e9s d'avance": {} + }, + "Petite caisse": { + "accountType": "Cash", + "isGroup": 1 + }, + "Stocks": { + "Mati\u00e8res premi\u00e8res": {}, + "Stock de produits fini": {}, + "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}, + "Travaux en cours": {}, + "accountType": "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": { + "accountType": "Fixed Asset" + }, + "Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": { + "accountType": "Fixed Asset" + }, + "B\u00e2timent": { + "accountType": "Fixed Asset" + }, + "Entrep\u00f4t": { + "accountType": "Fixed Asset" + }, + "Logiciels": { + "accountType": "Fixed Asset" + }, + "Machinerie et \u00e9quipement": { + "accountType": "Fixed Asset" + }, + "Mat\u00e9riel roulant": { + "accountType": "Fixed Asset" + }, + "Mobilier et \u00e9quipement de bureau": { + "accountType": "Fixed Asset" + }, + "Terrain": { + "accountType": "Fixed Asset" + }, + "accountType": "Fixed Asset", + "\u00c9quipement informatique": { + "accountType": "Fixed Asset" + } + }, + "Placements": { + "D\u00e9p\u00f4ts": {}, + "Placement": {} + }, + "rootType": "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": {}, + "rootType": "Equity" + }, + "Charges": { + "Charges d'exploitation": { + "Salaires et charges sociales": { + "Assurance - emploi": { + "accountType": "Chargeable" + }, + "Assurance parentale": {}, + "Fonds des services de sant\u00e9": {}, + "Imp\u00f4t f\u00e9d\u00e9ral": {}, + "Imp\u00f4t provincial": {}, + "Normes du travail": {}, + "Rentes": {}, + "Salaires": { + "accountType": "Chargeable" + }, + "sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": { + "accountType": "Chargeable" + } + } + }, + "Frais fixes": { + "Frais de fabrication": { + " R\u00e9parations et entretien - moules et matrices": {}, + "Ammortissements": { + "Amortissements - am\u00e9liorations locatives": { + "accountType": "Depreciation" + }, + "Amortissements - biens lou\u00e9s contrat de location - acquisition": { + "accountType": "Depreciation" + }, + "Amortissements - b\u00e2timent": { + "accountType": "Depreciation" + }, + "Amortissements - entrep\u00f4t": { + "accountType": "Depreciation" + }, + "Amortissements - machinerie et \u00e9quipement": { + "accountType": "Depreciation" + }, + "Amortissements - mat\u00e9riel roulant": { + "accountType": "Depreciation" + }, + "Amortissements - moules et matrices": { + "accountType": "Depreciation" + }, + "accountType": "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": { + "isGroup": 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": { + "accountType": "Cost of Goods Sold" + }, + " Sous-traitance": { + "accountType": "Cost of Goods Sold" + }, + "Achats de mati\u00e8res premi\u00e8res": { + "accountType": "Cost of Goods Sold" + }, + "Achats de mat\u00e9riel direct": { + "accountType": "Cost of Goods Sold" + }, + "Achats de produits non fabriqu\u00e9s": { + "accountType": "Expenses Included In Valuation" + }, + "Avantages sociaux": { + "accountType": "Cost of Goods Sold" + }, + "Main-d\u2019\u0153uvre directe": { + "accountType": "Cost of Goods Sold" + }, + "Variation des stocks": { + "accountType": "Stock Adjustment" + }, + "accountType": "Cost of Goods Sold" + }, + "Frais variables de vente": { + "Commissions": {}, + "Redevances": {}, + "Transport (\u00e0 contrat)": {} + } + }, + "rootType": "Expense" + }, + "Passif": { + "PASSIFS NON-COURANTS": { + "AUTRES PASSIFS NON-COURANTS": {}, + "DETTES FINANCI\u00c8RES NON-COURANTES": {}, + "IMP\u00d4TS DIFF\u00c9R\u00c9S": {}, + "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {} + }, + "Passif \u00e0 court terme": { + " Commissions \u00e0 payer": {}, + "Assurance collective \u00e0 payer": {}, + "Autres comptes cr\u00e9diteurs": {}, + "Comptes \u00e0 payer": { + "Comptes fournisseurs": { + "accountType": "Payable" + } + }, + "D\u00e9p\u00f4ts de clients": {}, + "Emprunt de banque": {}, + "Imp\u00f4ts li\u00e9s aux salaires \u00e0 payer": { + "Agence du revenu du Canada": { + "Assurance - emploi \u00e0 payer": { + "AE - Contribution de l'employeur": {}, + "AE - Contribution des employ\u00e9s": {} + }, + "Imp\u00f4t f\u00e9d\u00e9ral sur salaires \u00e0 payer": {} + }, + "Agence du revenu du Qu\u00e9bec": { + "Fond des Services de Sant\u00e9 \u00e0 payer": {}, + "Imp\u00f4t provincial sur salaires \u00e0 payer": {}, + "Normes du Travail \u00e0 payer": {}, + "Provision pour sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {}, + "R\u00e9gime des rentes du Qu\u00e9bec \u00e0 payer": { + "Rentes - Contribution de l'employeur": {}, + "Rentes - Contribution des employ\u00e9s": {} + }, + "R\u00e9gime qu\u00e9becois d'assurance parentale": { + "AP - Contribution de l'employeur": {}, + "AP - Contribution des employ\u00e9s": {} + } + }, + "Caisse de retraite \u00e0 payer": {} + }, + "Imp\u00f4ts \u00e0 payer": { + "Imp\u00f4t f\u00e9d\u00e9ral sur le revenu \u00e0 payer": {}, + "Imp\u00f4t provincial sur le revenu \u00e0 payer": {}, + "TPS \u00e0 payer": {}, + "TVH \u00e0 payer": { + "TVH \u00e0 payer - 13%": {}, + "TVH \u00e0 payer - 14%": {}, + "TVH \u00e0 payer - 15%": {} + }, + "TVP/TVQ \u00e0 payer": {} + }, + "Passifs de stock": { + "Stock re\u00e7u non factur\u00e9": { + "accountType": "Stock Received But Not Billed" + } + }, + "Provision pour vacances et cong\u00e9s": {}, + "Revenus per\u00e7us d\u2019avance": {}, + "Salaires \u00e0 payer": {} + }, + "Passif \u00e0 long terme": { + "Avances des actionnaires": {}, + "Cr\u00e9dits d\u2019imp\u00f4ts report\u00e9s": {}, + "Hypoth\u00e8que \u00e0 payer": {}, + "Liens sur machinerie": {}, + "Liens sur mat\u00e9riel roulant": {}, + "Obligation d\u00e9coulant d\u2019un contrat de location - acquisition": {}, + "Passif d\u2019imp\u00f4ts futurs": {} + }, + "rootType": "Liability" + }, + "Produits": { + "Revenus de ventes": { + " Escomptes de volume sur ventes": {}, + "Autres produits d'exploitation": {}, + "Ventes": {}, + "Ventes avec des provinces harmonis\u00e9es": {}, + "Ventes avec des provinces non-harmonis\u00e9es": {}, + "Ventes \u00e0 l'\u00e9tranger": {} + }, + "Revenus non li\u00e9 \u00e0 la vente": { + "Autres revenus non li\u00e9s \u00e0 la vente": {}, + "Revenues d'int\u00e9r\u00eats": {} + }, + "rootType": "Income" + } } } \ No newline at end of file diff --git a/fixtures/verified/gt.json b/fixtures/verified/gt.json index b0852026..69a6a788 100644 --- a/fixtures/verified/gt.json +++ b/fixtures/verified/gt.json @@ -1,423 +1,423 @@ { - "country_code": "gt", - "name": "Guatemala - Cuentas", + "countryCode": "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" - } + "Activos": { + "Activo Corriente": { + "Activos Biol\u00f3gicos": { + "Activos Biol\u00f3gicos a Valor Razonable": { + "Animales": { + "accountNumber": "1.5.2.1", + "accountType": "Stock", + "isGroup": 1 + }, + "Plantas": { + "accountNumber": "1.5.2.2", + "accountType": "Stock", + "isGroup": 1 + }, + "accountNumber": "1.5.2", + "accountType": "Stock" + }, + "Activos Biol\u00f3gicos al Costo": { + "accountNumber": "1.5.1", + "accountType": "Stock", + "isGroup": 1 + }, + "accountNumber": "1.5", + "accountType": "Stock" + }, + "Activos Corrientes Adicionales": { + "Activos Diferidos o Restringidos": { + "Cr\u00e9dito Fiscal (IVA Por Cobrar)": { + "accountNumber": "1.1.2.1", + "accountType": "Chargeable", + "isGroup": 1 + }, + "accountNumber": "1.1.2", + "accountType": "Chargeable" + }, + "Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": { + "accountNumber": "1.1.1" + }, + "accountNumber": "1.1", + "accountType": "Chargeable" + }, + "Activos Devengables y Otros Activos": { + "Activos Adicionales y Otros": { + "accountNumber": "1.6.6", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Cobrables Relacionados con Impuestos": { + "accountNumber": "1.6.2", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Contratos de Construccion": { + "accountNumber": "1.6.4", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Costos de Montaje": { + "accountNumber": "1.6.5", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Pagos Anticipados y Otros Activos Circulantes": { + "Seguro Pagado Anticipadamente": { + "accountNumber": "1.6.1.0", + "accountType": "Chargeable" + }, + "accountNumber": "1.6.1", + "accountType": "Chargeable" + }, + "Proveedores de Servicio": { + "accountNumber": "1.6.3", + "accountType": "Chargeable", + "isGroup": 1 + }, + "accountNumber": "1.6", + "accountType": "Chargeable" + }, + "Activos Financieros": { + "Activos Financieros Clasificados por Designaci\u00f3n": { + "accountNumber": "1.4.6", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Activos Financieros Derivados": { + "accountNumber": "1.4.3", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": { + "accountNumber": "1.4.1", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Inversiones Burs\u00e1tiles e Instrumentos Financieros": { + "accountNumber": "1.4.2", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Otros Activos Financieros": { + "accountNumber": "1.4.4", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": { + "accountNumber": "1.4.5", + "accountType": "Round Off", + "isGroup": 1 + }, + "accountNumber": "1.4", + "accountType": "Chargeable" + }, + "Activos Intangibles": { + "accountNumber": "1.3", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Caja y Equivalentes": { + "Caja": { + "accountNumber": "1.9.1", + "accountType": "Cash", + "isGroup": 1 + }, + "Equivalentes de Efectivo (Bancos)": { + "Bancos Internacionales": { + "HSBC": { + "accountNumber": "1.9.2.2.1", + "accountType": "Bank" + }, + "accountNumber": "1.9.2.2", + "accountType": "Bank" + }, + "Bancos Nacionales": { + "Banco Agromercantil de Guatemala": { + "accountNumber": "1.9.2.1.2", + "accountType": "Bank" + }, + "Banco G&T Continental": { + "accountNumber": "1.9.2.1.5", + "accountType": "Bank" + }, + "Banco Industrial": { + "accountNumber": "1.9.2.1.1", + "accountType": 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Equivalentes de Caja y Bancos": { + "accountNumber": "1.9.4", + "accountType": "Cash", + "isGroup": 1 + }, + "accountNumber": "1.9", + "accountType": "Bank" + }, + "Cobrables": { + "Activos bajo Contrato": { + "accountNumber": "1.8.2", + "accountType": "Receivable", + "isGroup": 1 + }, + "Ajustes": { + "accountNumber": "1.8.4", + "accountType": "Chargeable", + "isGroup": 1 + }, + "Otras Cuentas por Cobrar": { + "Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": { + "Compa\u00f1\u00eda subsidiaria (EJEMPLO)": { + "accountNumber": "1.8.3.2.1", + "accountType": "Receivable" + }, + "accountNumber": "1.8.3.2", + "accountType": "Receivable" + }, + "Cuentas por Cobrar a Empleados": { + "Prestamo EJEMPLO": { + "accountNumber": "1.8.3.3.1", + "accountType": "Receivable" + }, + "accountNumber": "1.8.3.3", + "accountType": "Receivable" + }, + "Cuentas por Cobrar a Otras Entidades no Afiliadas": { + "Compa\u00f1\u00eda No Afiliada (EJEMPLO)": { + "accountNumber": "1.8.3.1.1", + "accountType": "Receivable" + }, + "accountNumber": "1.8.3.1", + "accountType": "Receivable" + }, + "accountNumber": "1.8.3", + "accountType": "Receivable" + }, + "Ventas al Cr\u00e9dito": { + "accountNumber": "1.8.1", + "accountType": "Receivable", + "isGroup": 1 + }, + "accountNumber": "1.8", + "accountType": "Receivable" + }, + "Impuestos por Cobrar": { + "Retenciones de IVA recibidas": {} + }, + "Inventario": { + "Art\u00edculos de Inventario Adicionales": { + "accountNumber": "1.7.8", + "accountType": "Stock", + "isGroup": 1 + }, + "Combustibles": { + "accountNumber": "1.7.5", + "accountType": "Stock", + "isGroup": 1 + }, + "Inventarios Pignorados Como Garant\u00eda de Pasivo": { + "accountNumber": "1.7.10", + "accountType": "Stock", + "isGroup": 1 + }, + "Inventarios a Valor Razonable Menos Costos de Venta": { + "accountNumber": "1.7.11", + "accountType": "Stock", + "isGroup": 1 + }, + "Materia Prima": { + "accountNumber": "1.7.1", + "accountType": "Stock", + "isGroup": 1 + }, + "Mercader\u00eda (Mercanc\u00edas)": { + "accountNumber": "1.7.2", + "accountType": "Stock", + "isGroup": 1 + }, + "Otros Inventarios": { + "Merma o Ajuste de Inventario": { + "accountNumber": "1.7.9.1", + "accountType": "Stock Adjustment", + "isGroup": 1 + }, + "accountNumber": "1.7.9", + "accountType": "Stock" + }, + "Producto Terminado": { + "accountNumber": "1.7.7", + "accountType": "Stock", + "isGroup": 1 + }, + "Repuestos": { + "Respuestos en Transito": { + "accountNumber": "1.7.4.0", + "accountType": "Stock", + "isGroup": 1 + }, + "accountNumber": "1.7.4", + "accountType": "Stock" + }, + "Suministros de Producci\u00f3n y Consumibles": { + "accountNumber": "1.7.3", + "accountType": "Stock", + "isGroup": 1 + }, + "Trabajo en Progeso": { + "accountNumber": "1.7.6", + "accountType": "Stock", + "isGroup": 1 + }, + "accountNumber": "1.7", + "accountType": "Stock" + }, + "Inversion en Propiedades": { + "Inversion Inmobiliaria Bajo Construccion": { + "accountNumber": "1.2.1", + "accountType": "Chargeable" + }, + "Inversion Inmobiliaria Construida": { + "accountNumber": "1.2.2", + "accountType": "Chargeable", + "isGroup": 1 + }, + "accountNumber": "1.2", + "accountType": "Chargeable" + }, + "accountNumber": "1.0" + }, + "No Corriente": { + "Activos Fijos": { + "accountType": "Fixed Asset" + }, + "Cargos Diferidos": {} + }, + "accountNumber": "1", + "rootType": "Asset" + }, + "Costos": { + "Costo de Ventas": { + "accountType": "Cost of Goods Sold" + }, + "Costos Incluidos en la Valuaci\u00f3n": { + "accountType": "Expenses Included In Valuation" + }, + "Merma o Ajuste de Inventario": { + "accountType": "Stock Adjustment" + }, + "accountNumber": "5", + "rootType": "Expense" + }, + "Gastos": { + "Alquileres": {}, + "Depreciaciones": { + "accountType": "Depreciation" + }, + "Gastos Diversos": {}, + "Gastos de Personal": {}, + "Honorarios Profesionales": {}, + "Mantenimiento": {}, + "Seguros": {}, + "Servicios B\u00e1sicos": {}, + "accountNumber": "6", + "rootType": "Expense" + }, + "Ingresos": { + "Productos": {}, + "Servicios": {}, + "accountNumber": "4", + "rootType": "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": {} + } + }, + "accountNumber": "7", + "rootType": "Expense" + }, + "Pasivos": { + "Pasivo Corriente": { + "Acreedores 1": { + "accountType": "Payable" + }, + "Cuentas por Pagar": {}, + "Impuestos por Pagar": {}, + "Otras Cuentas por Pagar": {}, + "Prestaciones": {}, + "Proveedores": { + "Inventario Recibido pero No Cobrado": { + "accountType": "Stock Received But Not Billed" + } + }, + "Sueldos por Liquidar": {} + }, + "Pasivo No Corriente": { + "Acreedores": {}, + "Provisi\u00f3n para Indemnizaciones": {} + }, + "accountNumber": "2", + "rootType": "Liability" + }, + "Patrimonio": { + "Capital": {}, + "Resultados del Ejercicio": {}, + "Utilidades Retenidas": {}, + "accountNumber": "3", + "rootType": "Asset" + } } } \ No newline at end of file diff --git a/fixtures/verified/hu.json b/fixtures/verified/hu.json index ea8ebf07..5434e520 100644 --- a/fixtures/verified/hu.json +++ b/fixtures/verified/hu.json @@ -1,835 +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" - } - } + "countryCode": "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": { + "accountType": "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": { + "accountType": "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 ": { + "accountType": "Fixed Asset", + "isGroup": 1 + }, + "124. Egy\u00e9b ingatlanok": { + "isGroup": 1 + }, + "125. \u00dczemk\u00f6r\u00f6n k\u00edv\u00fcli ingatlanok, \u00e9p\u00fcletek ": { + "isGroup": 1 + }, + "126. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": { + "isGroup": 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": { + "accountType": "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": { + "accountType": "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": { + "accountType": "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": { + "accountType": "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": { + "accountType": "Fixed Asset" + }, + "145. J\u00f3l\u00e9ti berendez\u00e9sek, felszerel\u00e9si t\u00e1rgyak \u00e9s k\u00e9pz\u0151m\u0171v\u00e9szeti alkot\u00e1sok": { + "accountType": "Fixed Asset" + }, + "147. Egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": { + "accountType": "Fixed Asset" + }, + "149. Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek": { + "accountType": "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": {} + } + } + }, + "rootType": "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": { + "isGroup": 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": { + "accountType": "Stock", + "isGroup": 0 + }, + "262. Idegen helyen t\u00e1rolt, bizom\u00e1nyba \u00e1tadott \u00e1ruk": { + "accountType": "Stock", + "isGroup": 0 + }, + "263. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt \u00e1ruk": { + "accountType": "Stock", + "isGroup": 0 + }, + "264. Bels\u0151 (egys\u00e9gek, tev\u00e9kenys\u00e9gek k\u00f6z\u00f6tti) \u00e1tad\u00e1s-\u00e1tv\u00e9tel \u00fctk\u00f6z\u0151sz\u00e1mla": { + "accountType": "Stock", + "isGroup": 0 + }, + "269. Kereskedelmi \u00e1ruk \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": { + "accountType": "Stock", + "isGroup": 0 + }, + "accountType": "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": { + "isGroup": 1 + }, + "rootType": "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)": { + "accountType": "Receivable" + }, + "312. Belf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": { + "accountType": "Receivable" + }, + "315. Belf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa ": {}, + "316. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": { + "accountType": "Receivable" + }, + "317. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": { + "accountType": "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": { + "isGroup": 1 + }, + "33. K\u00d6VETEL\u00c9SEK EGY\u00c9B R\u00c9SZESED\u00c9SI VISZONYBAN L\u00c9V\u00d5 V\u00c1LLALKOZ\u00c1SSAL SZEMBEN ": { + "isGroup": 1 + }, + "34. V\u00c1LT\u00d3K\u00d6VETEL\u00c9SEK": { + "isGroup": 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": { + "isGroup": 1 + }, + "363. R\u00f6vid lej\u00e1ratra k\u00f6lcs\u00f6nadott p\u00e9nzeszk\u00f6z\u00f6k": { + "isGroup": 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 ": { + "isGroup": 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 ": {}, + "accountType": "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 ": { + "accountType": "Bank", + "isGroup": 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": {} + }, + "rootType": "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 ": { + "isGroup": 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 ": { + "accountType": "Payable" + }, + "4542. K\u00fclf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": { + "accountType": "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 ": { + "accountType": "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": { + "isGroup": 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": {} + }, + "rootType": "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 ": { + "accountType": "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": { + "isGroup": 1 + }, + "rootType": "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": {} + }, + "rootType": "Expense" + }, + "7. SZ\u00c1MLAOSZT\u00c1LY TEV\u00c9KENYS\u00c9GEKK\u00d6LTS\u00c9GEI": { + "isGroup": 1, + "rootType": "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": { + "accountType": "Cost of Goods Sold" + }, + "812. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": { + "accountType": "Stock Adjustment" + }, + "813. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": { + "accountType": "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": {} + }, + "rootType": "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": { + "isGroup": 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": {} + }, + "rootType": "Income" + } + } } \ No newline at end of file diff --git a/fixtures/verified/id.json b/fixtures/verified/id.json index 8ccb43bb..4ad611a9 100644 --- a/fixtures/verified/id.json +++ b/fixtures/verified/id.json @@ -1,687 +1,687 @@ { - "country_code": "id", - "name": "Indonesia - Chart of Accounts", + "countryCode": "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": { - "Pendapatan Yang Akan di Terima": { - "account_number": "1161.001" - }, - "account_number": "1161.000" - }, - "account_number": "1160.000" - }, - "Persediaan Barang": { - "Persediaan Barang": { - "account_number": "1141.000", - "account_type": "Stock", - "is_group": 1 - }, - "Uang Muka Pembelian": { - "Uang Muka Pembelian": { - "account_number": "1142.001", - "account_type": "Bank" - }, - "account_number": "1142.000" - }, - "account_number": "1140.000" - }, - "Piutang": { - "Piutang Dagang": { - "Piutang Dagang": { - "account_number": "1131.0010", - "account_type": "Receivable" - }, - "account_number": "1131.000" - }, - "Piutang Lain lain": { - "Piutang Lain-lain 1": { - "account_number": "1132.001", - "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": { - "Akumulasi Penyusutan Aktiva": { - "account_number": "1212.001", - "account_type": "Accumulated Depreciation" - }, - "account_number": "1212.000" - }, - "account_number": "1210.000" - }, - "Investasi": { - "Investasi": { - "Deposito": { - "account_number": "1231.003", - "is_group": 1 - }, - "Investai Saham": { - "Investasi Saham": { - "account_number": "1231.0011" - }, - "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": { - "account_number": "5510.004" - }, - "Beban Bunga Pinjaman Pada Pihak Ke 3": { - "account_number": "5510.005" - }, - "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": { - "Biaya Asuransi Kendaraan Operasional": { - "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" - }, - 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- }, - "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": { - 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"Passiva Tetap": { + "Hutang Lain Lain": { + "Hutang Lain Lain": { + "Hutang": { + "accountNumber": "2241.001" + }, + "accountNumber": "2241.000" + }, + "accountNumber": "2240.000" + }, + "Hutang Leasing Kendaraan": { + "Hutang Leasing Kendaraan": { + "Hutang Leasing Kendaraan": { + "accountNumber": "2231.001" + }, + "accountNumber": "2231.000" + }, + "accountNumber": "2230.000" + }, + "Hutang Pada Bank": { + "Hutang Bank": { + "Hutang": { + "accountNumber": "2221.001" + }, + "accountNumber": "2221.000" + }, + "accountNumber": "2220.000" + }, + "Hutang Pada Pihak ke 3": { + "Hutang Bunga Pinjaman Pihak Ke 3 Tidak Rutin": { + "Hutang Bunga": { + "accountNumber": "2213.001" + }, + "accountNumber": "2213.000" + }, + "Pinjaman Pihak ke 3 Rutin": { + "Hutang": { + "accountNumber": "2211.001" + }, + "accountNumber": "2211.000" + }, + "Pinjaman Pihak ke 3 Tidak Rutin": { + "Hutang": { + "accountNumber": "2212.001" + }, + "accountNumber": "2212.000" + }, + "accountNumber": "2210.000" + }, + "accountNumber": "2200.000" + }, + "accountNumber": "2000.000", + "rootType": "Liability" + }, + "Penjualan": { + "Harga Pokok Pembelian": { + "HPP Pembelian": { + "accountNumber": "4210.000", + "accountType": "Cost of Goods Sold" + }, + "accountNumber": "4200.000" + }, + "Pendapatan Lain lain": { + "Pendapatan Bunga Bank": { + "accountNumber": "4410.000" + }, + "Pendapatan Bunga Dari Pihak Ke 3": { + "accountNumber": "4420.000" + }, + "Pendapatan Keuntungan Penjualan Aktiva": { + "accountNumber": "4430.000" + }, + "Pendapatan Komisi": { + "accountNumber": "4440.000" + }, + "Pendapatan Lain lain": { + "accountNumber": "4480.000" + }, + "Pendapatan Penjualan Barang BS": { + "accountNumber": "4470.000" + }, + "Pendapatan Sewa Gudang": { + "accountNumber": "4450.000" + }, + "Pendapatan Sewa Lain lain": { + "accountNumber": "4460.000" + }, + "accountNumber": "4400.000" + }, + "Pendapatan Service/Jasa": { + "Pendapatan Service": { + "accountNumber": "4310.000" + }, + "accountNumber": "4300.000" + }, + "Penjualan Barang Dagangan": { + "Penjualan": { + "accountNumber": "4110.000" + }, + "Potongan Penjualan": { + "accountNumber": "4130.000" + }, + "Retur Penjualan": { + "accountNumber": "4120.000" + }, + "accountNumber": "4100.000" + }, + "accountNumber": "4000.000", + "rootType": "Income" + } } } \ No newline at end of file diff --git a/fixtures/verified/in.json b/fixtures/verified/in.json index 88703e95..203684d2 100644 --- a/fixtures/verified/in.json +++ b/fixtures/verified/in.json @@ -1,176 +1,176 @@ { - "country_code": "in", - "name": "India - Chart of Accounts", - "tree": { - "Application of Funds (Assets)": { - "Current Assets": { - "Accounts Receivable": { - "Debtors": { - "is_group": 0, - "account_type": "Receivable" - } - }, - "Bank Accounts": { - "account_type": "Bank", - "is_group": 1 - }, - "Cash In Hand": { - "Cash": { - "account_type": "Cash" - }, - "account_type": "Cash" - }, - "Loans and Advances (Assets)": { - "is_group": 1 - }, - "Securities and Deposits": { - "Earnest Money": {} - }, - "Stock Assets": { - "Stock In Hand": { - "account_type": "Stock" - }, - "account_type": "Stock" - }, - "Tax Assets": { - "is_group": 1 - } - }, - "Fixed Assets": { - "Capital Equipments": { - "account_type": "Fixed Asset" - }, - "Electronic Equipments": { - "account_type": "Fixed Asset" - }, - "Furnitures and Fixtures": { - "account_type": "Fixed Asset" - }, - "Office Equipments": { - "account_type": "Fixed Asset" - }, - "Plants and Machineries": { - "account_type": "Fixed Asset" - }, - "Buildings": { - "account_type": "Fixed Asset" - }, - "Accumulated Depreciations": { - "account_type": "Accumulated Depreciation" - } - }, - "Investments": { - "is_group": 1 - }, - "Temporary Accounts": { - "Temporary Opening": { - "account_type": "Temporary" - } - }, - "root_type": "Asset" + "countryCode": "in", + "name": "India - Chart of Accounts", + "tree": { + "Application of Funds (Assets)": { + "Current Assets": { + "Accounts Receivable": { + "Debtors": { + "isGroup": 0, + "accountType": "Receivable" + } }, - "Expenses": { - "Direct Expenses": { - "Stock Expenses": { - "Cost of Goods Sold": { - "account_type": "Cost of Goods Sold" - }, - "Expenses Included In Valuation": { - "account_type": "Expenses Included In Valuation" - }, - "Stock Adjustment": { - "account_type": "Stock Adjustment" - } - } - }, - "Indirect Expenses": { - "Administrative Expenses": {}, - "Commission on Sales": {}, - "Depreciation": { - "account_type": "Depreciation" - }, - "Entertainment Expenses": {}, - "Freight and Forwarding Charges": { - "account_type": "Chargeable" - }, - "Legal Expenses": {}, - "Marketing Expenses": {}, - "Miscellaneous Expenses": {}, - "Office Maintenance Expenses": {}, - "Office Rent": {}, - "Postal Expenses": {}, - "Print and Stationary": {}, - "Rounded Off": { - "account_type": "Round Off" - }, - "Salary": {}, - "Sales Expenses": {}, - "Telephone Expenses": {}, - "Travel Expenses": {}, - "Utility Expenses": {}, - "Write Off": {}, - "Exchange Gain/Loss": {}, - "Gain/Loss on Asset Disposal": {} - }, - "root_type": "Expense" + "Bank Accounts": { + "accountType": "Bank", + "isGroup": 1 }, - "Income": { - "Direct Income": { - "Sales": { - "account_type": "Income Account" - }, - "Service": { - "account_type": "Income Account" - }, - "account_type": "Income Account" - }, - "Indirect Income": { - "account_type": "Income Account", - "is_group": 1 - }, - "root_type": "Income" + "Cash In Hand": { + "Cash": { + "accountType": "Cash" + }, + "accountType": "Cash" }, - "Source of Funds (Liabilities)": { - "Capital Account": { - "Reserves and Surplus": {}, - "Shareholders Funds": {} - }, - "Current Liabilities": { - "Accounts Payable": { - "Creditors": { - "account_type": "Payable" - }, - "Payroll Payable": {} - }, - "Stock Liabilities": { - "Stock Received But Not Billed": { - "account_type": "Stock Received But Not Billed" - } - }, - "Duties and Taxes": { - "TDS": { - "account_type": "Tax" - }, - "IGST": { - "accountType": "Tax" - }, - "CGST": { - "accountType": "Tax" - }, - "SGST": { - "accountType": "Tax" - }, - "Exempt": { - "accountType": "Tax" - } - }, - "Loans (Liabilities)": { - "Secured Loans": {}, - "Unsecured Loans": {}, - "Bank Overdraft Account": {} - } - }, - "root_type": "Liability" + "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" + }, + "Accumulated Depreciations": { + "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": {}, + "Miscellaneous Expenses": {}, + "Office Maintenance Expenses": {}, + "Office Rent": {}, + "Postal Expenses": {}, + "Print and Stationary": {}, + "Rounded 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": { + "accountType": "Income Account" + }, + "Service": { + "accountType": "Income Account" + }, + "accountType": "Income Account" + }, + "Indirect Income": { + "accountType": "Income Account", + "isGroup": 1 + }, + "rootType": "Income" + }, + "Source of Funds (Liabilities)": { + "Capital Account": { + "Reserves and Surplus": {}, + "Shareholders Funds": {} + }, + "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": { + "TDS": { + "accountType": "Tax" + }, + "IGST": { + "accountType": "Tax" + }, + "CGST": { + "accountType": "Tax" + }, + "SGST": { + "accountType": "Tax" + }, + "Exempt": { + "accountType": "Tax" + } + }, + "Loans (Liabilities)": { + "Secured Loans": {}, + "Unsecured Loans": {}, + "Bank Overdraft Account": {} + } + }, + "rootType": "Liability" } + } } \ No newline at end of file diff --git a/fixtures/verified/mx.json b/fixtures/verified/mx.json index 9ba332e3..7aa93777 100644 --- a/fixtures/verified/mx.json +++ b/fixtures/verified/mx.json @@ -1,602 +1,602 @@ { - "country_code": "mx", - "name": "Mexico - Plan de Cuentas", + "countryCode": "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 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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": {} + } + } + }, + "rootType": "Income" + }, + "PASIVO": { + " Stock recibidas, pero no facturada": { + "accountType": "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": { + "accountType": "Payable" + }, + "accountType": "Payable" + }, + "PROVEEDORES EXTRANJEROS": {}, + "PROVEEDORES OCASIONALES": { + "CUENTAS POR PAGAR PROVEEDORES": { + "accountType": "Payable" + }, + "OTRAS CUENTAS POR PAGAR": { + "accountType": "Payable" + }, + "TARJETA DE CREDITO X": { + "accountType": "Payable" + }, + "accountType": "Payable" + }, + "accountType": "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": { + "accountType": "Payable" + }, + "IMPUESTOS POR PAGAR 1": { + "accountType": "Tax" + }, + "INTERESES S/PRESTACIONES SOCIALES": {}, + "NOMINA POR PAGAR": { + "accountType": "Payable" + }, + "PATENTE INDUSTRIA Y COMERCIO": {}, + "POLIZA DE SEGURO POR PAGAR": { + "accountType": "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": {} + } + } + }, + "rootType": "Liability" + } } } \ No newline at end of file diff --git a/fixtures/verified/ni.json b/fixtures/verified/ni.json index 84678238..22333489 100644 --- a/fixtures/verified/ni.json +++ b/fixtures/verified/ni.json @@ -1,494 +1,494 @@ { - "country_code": "ni", - "name": "Nicaragua - Catalogo de Cuentas", + "countryCode": "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" - } + "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": { + "accountType": "Receivable" + }, + "Cuentas por Cobrar Moneda Nacional": { + "accountType": "Receivable" + }, + "Cuentas por Cobrar por Exportaciones": { + "accountType": "Receivable" + }, + "Documentos por Cobrar Moneda Extrangera": { + "accountType": "Receivable" + }, + "Documentos por Cobrar Moneda Nacional": { + "accountType": "Receivable" + }, + "Estimacion para Cuentas Incobrables": {} + }, + "Efectivo en Caja y Bancos": { + "Caja": { + "Caja Chica Moneda Extrangera": { + "accountType": "Cash" + }, + "Caja Chica Moneda Nacional": { + "accountType": "Cash" + }, + "Caja General Moneda Extrangera": { + "accountType": "Cash" + }, + "Caja General Moneda Nacional": { + "accountType": "Cash" + }, + "Fondos por Depositar": { + "accountType": "Cash" + } + }, + "Cuentas Bancarias": { + "Cuenta Corriente Moneda Extrangera": { + "accountType": "Bank" + }, + "Cuenta Corriente Moneda Nacional": { + "accountType": "Bank" + }, + "accountType": "Bank" + }, + "Otros Equivalentes a Efectivo": { + "accountType": "Cash", + "isGroup": 1 + } + }, + "Impuestos Acreditables": { + "Anticipos de IR o Pago Minimo Definitivo": {}, + "Impuesto a Valor Agregado Acreditable": { + "Acreditacion Proporcional": {}, + "IVA Acreditable por Compra de Bienes": { + "accountType": "Tax" + }, + "IVA Acreditable por Importaciones": { + "accountType": "Tax" + }, + "IVA Acreditable por Prestacion de Servicios y Uso y Goce de Bienes": { + "accountType": "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%": { + "accountType": "Tax" + }, + "Retencion por V/Bienes o P/Servicios 2%": { + "accountType": "Tax" + } + } + }, + "Inventarios": { + "Ajuste de Inventarios": { + "accountType": "Stock Adjustment" + }, + "Todos los Almacenes": { + "accountType": "Stock", + "isGroup": 1 + }, + "accountType": "Stock" + }, + "Otras Cuentas por Cobrar": { + "accountType": "Receivable", + "isGroup": 1 + } + }, + "Activo no Corriente": { + "Activo por Impuestos Diferidos": { + "isGroup": 1 + }, + "Activos Intangibles": { + "Amortizacion de Activos Intangibles": { + "isGroup": 1 + }, + "Concesiones": { + "isGroup": 1 + }, + "Derechos de Autor": { + "isGroup": 1 + }, + "Deterioro de Valor de Activos Intangibles": {}, + "Gastos de investigacion": { + "isGroup": 1 + }, + "Licencias": { + "isGroup": 1 + }, + "Marcas Registradas": { + "isGroup": 1 + }, + "Patentes": { + "isGroup": 1 + } + }, + "Amortizables": { + "Amortizacion de Activos Amortizables": {}, + "Deterioro de Valaor de Activos Amortizables": {}, + "Gastos Pre Operativos": { + "accountType": "Expenses Included In Valuation" + }, + "Gastos de Consitucion": { + "accountType": "Expenses Included In Valuation" + }, + "Mejoras en Bienes Arrendados": { + "isGroup": 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": { + "isGroup": 1 + } + }, + "Inversiones Permanentes": { + "Inversiones Permanentes 1": { + "accountType": "Fixed Asset", + "isGroup": 1 + }, + "Negocios Conjuntos": { + "accountType": "Fixed Asset", + "isGroup": 1 + } + }, + "Inversiones a Largo Plazo": { + "Depositos Bancarios a Plazo": { + "isGroup": 1 + }, + "Intereses percibidos por adelantado": { + "isGroup": 1 + }, + "Titulos y Acciones": { + "isGroup": 1 + } + }, + "Propiedad Planta y Equipo": { + "Almacenes": {}, + "Depresiacion Acumulada": { + "accountType": "Depreciation" + }, + "Edificios": {}, + "Equipo de Computo": {}, + "Maquinaria Industrial": {}, + "Mobiliario y Equipo de Oficinas": {}, + "Otra Bienes Mobiliarios": { + "accountType": "Fixed Asset" + }, + "Otros Activos Inmobiliarios": {}, + "Parque Vehicular": {}, + "Terrenos": {}, + "accountType": "Fixed Asset" + } + }, + "rootType": "Asset" + }, + "Capital y Patrimonio": { + "Aporte de Socios": { + "Capital": { + "Capital Social Pagado": { + "accountType": "Equity" + }, + "Capital Social no Pagado": { + "accountType": "Equity" + } + } + }, + "Donaciones": { + "isGroup": 1 + }, + "Ganancias Acumuladas": { + "Reservas": { + "Reservas Legales": { + "accountType": "Equity" + }, + "Reservas Voluntarias": { + "accountType": "Equity" + } + }, + "Resultados": { + "Ajustes a Periodos Anteriores": { + "accountType": "Equity" + }, + "Resultado del ejercicio": { + "accountType": "Equity" + }, + "Resultados Acumulados": { + "accountType": "Equity" + } + } + }, + "rootType": "Equity" + }, + "Costos y Gastos": { + "Costo de Venta": { + "Costo de Bienes": { + "accountType": "Cost of Goods Sold" + }, + "Costo de Produccion": { + "accountType": "Cost of Goods Sold" + }, + "Costo de Servicios": { + "accountType": "Cost of Goods Sold" + }, + "accountType": "Cost of Goods Sold" + }, + "Costos y Gastos No Deducibles": {}, + "Gastopor Depreciacion": { + "accountType": "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": { + "accountType": "Cost of Goods Sold" + }, + "Siniestros": {} + }, + "rootType": "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": {} + }, + "rootType": "Income" + }, + "Pasivo": { + "Obligaciones por Arrendamiento Financiero a Largo Plazo": { + "isGroup": 1 + }, + "Pasivo Corriente": { + "Anticipos de Clientes": {}, + "Cuentas por Pagar Proveedores": { + "Bienes Adquiridos no Pagados": { + "accountType": "Stock Received But Not Billed" + }, + "Cuentas por Pagar Moneda Extrangera": { + "accountType": "Payable" + }, + "Cuentas por Pagar Moneda Nacional": { + "accountType": "Payable" + }, + "Cuentas por Pagar por Importaciones": { + "accountType": "Payable" + }, + "Documentos por Pagar Moneda Extrangera": { + "accountType": "Payable" + }, + "Documentos por Pagar Moneda Nacional": { + "accountType": "Payable" + } + }, + "Gastos por Pagar": { + "Prestaciones Sociales": { + "isGroup": 1 + }, + "Salarios por Pagar": {}, + "Servicios Basicos 1": { + "isGroup": 1 + } + }, + "Impuestos por Pagar": { + "Impuesto al Valor Agregado por Pagar": { + "accountType": "Tax" + }, + "Impuesto sobre la Renta por Actividades Economicas": { + "accountType": "Tax" + }, + "Impuestos Municipales": { + "Impuesto Municipal Sobre Ingresos": { + "accountType": "Tax" + }, + "Matricula Municipal": { + "accountType": "Tax" + }, + "Recoleccion Basura": { + "accountType": "Tax" + } + } + }, + "Otras Cuentas por Pagar": { + "isGroup": 1 + }, + "Pasivos Financieros a Corto Plazo": { + "Otras Deudas Bancarias": { + "isGroup": 1 + }, + "Prestamos por Pagar a Corto Plazo": { + "isGroup": 1 + }, + "Sobregiros Bancarios": { + "isGroup": 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%": { + "accountType": "Tax" + }, + "Retencion 10% Servicios Profesionales": { + "accountType": "Tax" + }, + "Retencion 2% por C/Bienes o P/Servicios": { + "accountType": "Tax" + }, + "Retencion 3% compra Bienes Agropecuarios": { + "accountType": "Tax" + }, + "Retencion 5% compra Madera en Rollo": { + "accountType": "Tax" + }, + "Retencion Definitiva 1.5% Actividades Economicas No Residentes": { + "accountType": "Tax" + }, + "Retencion Definitiva 10% Actividades Economicas No Residentes": { + "accountType": "Tax" + }, + "Retencion Definitiva 15% Actividades Economicas No Residentes": { + "accountType": "Tax" + }, + "Retencion Definitiva 3% Actividades Economicas No Residentes": { + "accountType": "Tax" + } + }, + "Rentas del Trabajo": { + "Retencion Definitiva 10% por Rentas del Trabajo - Indemnizacion Adicional": { + "accountType": "Tax" + }, + "Retencion Definitiva 12.5% por Rentas del Trabajo - Dietas": { + "accountType": "Tax" + }, + "Retencion Definitiva 15% por Rentas del Trabajo - No Residentes": { + "accountType": "Tax" + }, + "Retencion Rentas del Trabajo Tarifa Progresiva": { + "accountType": "Tax" + } + }, + "Rentas y Ganancias de Capital": { + "Retencion Definitiva 0.25% Transacciones Bursatiles": { + "accountType": "Tax" + }, + "Retencion Definitiva 1% Transacciones Bursatiles": { + "accountType": "Tax" + }, + "Retencion Definitiva 1.5% Transacciones Bursatiles": { + "accountType": "Tax" + }, + "Retencion Definitiva 10% por Ganancia de Capital": { + "accountType": "Tax" + }, + "Retencion Definitiva 2% Transacciones Bursatiles": { + "accountType": "Tax" + }, + "Retencion Definitiva 5% por Rentas de Capital": { + "accountType": "Tax" + }, + "Retencion Defintiva 10% por Rentas de Capital": { + "accountType": "Tax" + }, + "Retencion Defintiva 15% por Rentas de Capital": { + "accountType": "Tax" + }, + "Retenciones Defintiva 5% Fondos de Inversion": { + "accountType": "Tax" + } + }, + "Retencion 17% Operaciones con Paraisos Fiscales": { + "accountType": "Tax" + } + } + }, + "Pasivo No Corriente": { + "Cuentas por Pagar a Largo Plaso": { + "isGroup": 1 + }, + "Otras Cuentas por Pagar a Largo Plazo": { + "isGroup": 1 + }, + "Otros Pasivos Financieros a Largo Plaso": { + "isGroup": 1 + }, + "Prestamos a Largo Plazo": { + "isGroup": 1 + } + }, + "Pasivo por Impuestos Diferidos": { + "isGroup": 1 + }, + "rootType": "Liability" + } } } \ No newline at end of file diff --git a/fixtures/verified/nl.json b/fixtures/verified/nl.json index e445987a..7e5607d1 100644 --- a/fixtures/verified/nl.json +++ b/fixtures/verified/nl.json @@ -1,693 +1,693 @@ { - "country_code": "nl", - "name": "Netherlands - Grootboekschema", + "countryCode": "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" - } + "FABRIKAGEREKENINGEN": { + "isGroup": 1, + "rootType": "Expense" + }, + "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": { + "Bank": { + "RABO Bank": { + "accountType": "Bank" + }, + "accountType": "Bank" + }, + "KORTLOPENDE SCHULDEN": { + "Af te dragen Btw-verlegd": { + "accountType": "Tax" + }, + "Afdracht loonheffing": {}, + "Btw af te dragen hoog": { + "accountType": "Tax" + }, + "Btw af te dragen laag": { + "accountType": "Tax" + }, + "Btw af te dragen overig": { + "accountType": "Tax" + }, + "Btw oude jaren": { + "accountType": "Tax" + }, + "Btw te vorderen hoog": { + "accountType": "Tax" + }, + "Btw te vorderen laag": { + "accountType": "Tax" + }, + "Btw te vorderen overig": { + "accountType": "Tax" + }, + "Btw-afdracht": { + "accountType": "Tax" + }, + "Crediteuren": { + "accountType": "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": { + "accountType": "Stock Received But Not Billed" + }, + "Tanti\u00e8mes 1": {}, + "Te vorderen Btw-verlegd": { + "accountType": "Tax" + }, + "Telefoon/telefax 1": {}, + "Termijnen onderh. werk": {}, + "Vakantiedagen": {}, + "Vakantiegeld 1": {}, + "Vakantiezegels": {}, + "Vennootschapsbelasting": {}, + "Vooruit ontvangen bedr.": {} + }, + "LIQUIDE MIDDELEN": { + "ABN-AMRO bank": {}, + "Bankbetaalkaarten": {}, + "Effecten": {}, + "Girobetaalkaarten": {}, + "Kas": { + "accountType": "Cash" + }, + "Kas valuta": { + "accountType": "Cash" + }, + "Kleine kas": { + "accountType": "Cash" + }, + "Kruisposten": {}, + "Postbank": { + "accountType": "Cash" + }, + "accountType": "Cash" + }, + "VORDERINGEN": { + "Debiteuren": { + "accountType": "Receivable" + }, + "Dubieuze debiteuren": {}, + "Overige vorderingen": {}, + "Rekening-courant directie 1": {}, + "Te ontvangen ziekengeld": {}, + "Voorschotten personeel": {}, + "Vooruitbetaalde kosten": {}, + "Voorziening dubieuze debiteuren": {} + }, + "rootType": "Asset" + }, + "INDIRECTE KOSTEN": { + "isGroup": 1, + "rootType": "Expense" + }, + "KOSTENREKENINGEN": { + "AFSCHRIJVINGEN": { + "Aanhangwagens": {}, + "Aankoopkosten": {}, + "Aanloopkosten": {}, + "Auteursrechten": {}, + "Bedrijfsgebouwen": {}, + "Bedrijfsinventaris": { + "accountType": "Depreciation" + }, + "Drankvergunningen": {}, + "Fabrieksinventaris": { + "accountType": "Depreciation" + }, + "Gebouwen": {}, + "Gereedschappen": {}, + "Goodwill": {}, + "Grondverbetering": {}, + "Heftrucks": {}, + "Kantine-inventaris": {}, + "Kantoorinventaris": { + "accountType": "Depreciation" + }, + "Kantoormachines": {}, + "Licenties": {}, + "Machines 1": {}, + "Magazijninventaris": {}, + "Octrooien": {}, + "Ontwikkelingskosten": {}, + "Pachtersinvestering": {}, + "Parkeerplaats": {}, + "Personenauto's": { + "accountType": "Depreciation" + }, + "Rijwielen en bromfietsen": {}, + "Tonnagevergunningen": {}, + "Verbouwingen": {}, + "Vergunningen": {}, + "Voorraadverschillen": {}, + "Vrachtauto's": {}, + "Winkels": {}, + "Woon-winkelhuis": {}, + "accountType": "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": {} + }, + "rootType": "Expense" + }, + "TUSSENREKENINGEN": { + "Betaalwijze cadeaubonnen": { + "accountType": "Cash" + }, + "Betaalwijze chipknip": { + "accountType": "Cash" + }, + "Betaalwijze contant": { + "accountType": "Cash" + }, + "Betaalwijze pin": { + "accountType": "Cash" + }, + "Inkopen Nederland hoog": { + "accountType": "Cash" + }, + "Inkopen Nederland laag": { + "accountType": "Cash" + }, + "Inkopen Nederland onbelast": { + "accountType": "Cash" + }, + "Inkopen Nederland overig": { + "accountType": "Cash" + }, + "Inkopen Nederland verlegd": { + "accountType": "Cash" + }, + "Inkopen binnen EU hoog": { + "accountType": "Cash" + }, + "Inkopen binnen EU laag": { + "accountType": "Cash" + }, + "Inkopen binnen EU overig": { + "accountType": "Cash" + }, + "Inkopen buiten EU hoog": { + "accountType": "Cash" + }, + "Inkopen buiten EU laag": { + "accountType": "Cash" + }, + "Inkopen buiten EU overig": { + "accountType": "Cash" + }, + "Kassa 1": { + "accountType": "Cash" + }, + "Kassa 2": { + "accountType": "Cash" + }, + "Netto lonen": { + "accountType": "Cash" + }, + "Tegenrekening Inkopen": { + "accountType": "Cash" + }, + "Tussenrek. autom. betalingen": { + "accountType": "Cash" + }, + "Tussenrek. autom. loonbetalingen": { + "accountType": "Cash" + }, + "Tussenrek. cadeaubonbetalingen": { + "accountType": "Cash" + }, + "Tussenrekening balans": { + "accountType": "Cash" + }, + "Tussenrekening chipknip": { + "accountType": "Cash" + }, + "Tussenrekening correcties": { + "accountType": "Cash" + }, + "Tussenrekening pin": { + "accountType": "Cash" + }, + "Vraagposten": { + "accountType": "Cash" + }, + "rootType": "Asset" + }, + "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": { + "EIGEN VERMOGEN": { + "Aandelenkapitaal": { + "accountType": "Equity" + }, + "Assuranties": { + "accountType": "Equity" + }, + "Buitengewone lasten": { + "accountType": "Equity" + }, + "Giften": { + "accountType": "Equity" + }, + "Huishoudgeld": { + "accountType": "Equity" + }, + "Inkomstenbelasting": { + "accountType": "Equity" + }, + "Kapitaal": { + "accountType": "Equity" + }, + "Overige persoonlijke verplichtingen": { + "accountType": "Equity" + }, + "Overige priv\u00e9-uitgaven": { + "accountType": "Equity" + }, + "Overige reserves": { + "accountType": "Equity" + }, + "Premie lijfrenteverzekeringen": { + "accountType": "Equity" + }, + "Premie volksverzekeringen": { + "accountType": "Equity" + }, + "Priv\u00e9-gebruik": { + "accountType": "Equity" + }, + "Priv\u00e9-opnamen/stortingen": { + "accountType": "Equity" + }, + "Vermogensbelasting": { + "accountType": "Equity" + }, + "WAO en ziekengeldverzekeringen": { + "accountType": "Equity" + }, + "Wettelijke reserves": { + "accountType": "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": {}, + "accountType": "Stock" + }, + "MACHINES": { + "Aanschafwaarde Machines 1": { + "accountType": "Fixed Asset" + }, + "Aanschafwaarde Machines 2": {}, + "Aanschafwaarde Machines 3": {}, + "Aanschafwaarde Machines 4": {}, + "Aanschafwaarde Machines 5": {}, + "Afschrijving Machines 1": { + "accountType": "Accumulated Depreciation" + }, + "Afschrijving Machines 2": {}, + "Afschrijving Machines 3": {}, + "Afschrijving Machines 4": {}, + "Afschrijving Machines 5": {}, + "accountType": "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": { + "accountType": "Equity" + }, + "Backservice pensioenverpl.": { + "accountType": "Equity" + }, + "Egalisatierekening WIR": { + "accountType": "Equity" + }, + "Egalisatieres. grootonderh.": { + "accountType": "Equity" + }, + "Garantieverplichtingen": { + "accountType": "Equity" + }, + "Latente belastingverpl.": { + "accountType": "Equity" + }, + "Pens.voorz. eigen beheer": { + "accountType": "Equity" + }, + "Pensioenverplichtingen": { + "accountType": "Equity" + }, + "Stamrechtverplichtingen": { + "accountType": "Equity" + }, + "Vervangingsreserve": { + "accountType": "Equity" + }, + "Voorziening deelnemingen": { + "accountType": "Equity" + } + }, + "rootType": "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": {}, + "rootType": "Income" + }, + "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": { + "Betalingskort. crediteuren": {}, + "Garantiekosten": {}, + "Hulpmaterialen": {}, + "Inkomende vrachten": { + "accountType": "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": { + "accountType": "Cost of Goods Sold" + }, + "Kostprijs omzet handelsgoederen": {}, + "Onttrekking uitgev.garantie": {}, + "Priv\u00e9-gebruik goederen": {}, + "Stock aanpassing": { + "accountType": "Stock Adjustment" + }, + "Tegenrekening inkoop": {}, + "Toev. Voorz. incour. grondst.": {}, + "Toevoeging garantieverpl.": {}, + "Toevoeging voorz. incour. handelsgoed.": {}, + "Uitbesteed werk": {}, + "Voorz. Incourourant grondst.": {}, + "Voorz.incour. handelsgoed.": {}, + "rootType": "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": {}, + "rootType": "Asset" + } } } \ No newline at end of file diff --git a/fixtures/verified/sg.json b/fixtures/verified/sg.json index ab7afa38..70d4eabb 100644 --- a/fixtures/verified/sg.json +++ b/fixtures/verified/sg.json @@ -1,311 +1,311 @@ { - "country_code": "sg", - "name": "Singapore - Chart of Accounts", + "countryCode": "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" - } + "Assets": { + "Current assets": { + "Accounts Receivable": { + "Credit Cards": { + "AMEX Receivable": {}, + "CUP Receivale": {}, + "MC Receivable": {}, + "NETS Receivable": {}, + "VISA Receivable": {} + }, + "Debtors": { + "accountType": "Receivable" + } + }, + "Bank Accounts": { + "Paypal Account": { + "accountType": "Bank" + }, + "accountType": "Bank" + }, + "Cash in Hand": { + "Cash in Transit": { + "accountType": "Cash" + }, + "Petty Cash": { + "accountType": "Cash" + }, + "accountType": "Cash" + }, + "Loans and Advances-Assets": { + "Prepayments": {} + }, + "Securities and Deposits": { + "Bank Deposits": {}, + "Bank Guarantees": {}, + "Rental Deposits": {} + }, + "Stock Assets": { + "Stock in Hand": { + "accountType": "Stock" + } + }, + "Tax Assets": { + "GST-Input": {} + } + }, + "Non-current assets": { + "Fixed Assets": { + "Accumulated Depreciation": { + "AccDep-Equipment-ICT": { + "accountType": "Accumulated Depreciation" + }, + "AccDep-Equipment-Office": { + "accountType": "Accumulated Depreciation" + }, + "AccDep-Furniture and Fixtures": { + "accountType": "Accumulated Depreciation" + }, + "AccDep-Motor Vehicle": { + "accountType": "Accumulated Depreciation" + }, + "AccDep-Plant and Machinery": { + "accountType": "Accumulated Depreciation" + }, + "accountType": "Accumulated Depreciation" + }, + "Equipment-ICT": { + "accountType": "Fixed Asset" + }, + "Equipment-Office": { + "accountType": "Fixed Asset" + }, + "Furniture and Fixtures": { + "accountType": "Fixed Asset" + }, + "Motor Vehicle": { + "accountType": "Fixed Asset" + }, + "Plant and Machinery": { + "accountType": "Fixed Asset" + }, + "accountType": "Fixed Asset" + }, + "Non-Fixed Assets": { + "Goodwill": {}, + "Investments": { + "Investments-Associated Company": {}, + "Investments-Subsidiary": {} + } + }, + "Shares": { + "Shares-Quoted": {}, + "Shares-Unquoted": {} + } + }, + "Temporary Accunts": { + "Temporary Opening": { + "accountType": "Temporary" + } + }, + "rootType": "Asset" + }, + "Equity": { + "Current Year Earnings": {}, + "Proposed Dividends": {}, + "Retained Earnings": {}, + "Share Capital": {}, + "rootType": "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": { + "accountType": "Cost of Goods Sold" + }, + "Cost of Sales": {}, + "Expenses Included in Valuation": { + "accountType": "Expenses Included In Valuation" + }, + "Stock Adjustment": { + "accountType": "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": { + "accountType": "Depreciation" + }, + "Dep-ICT Equipment": { + "accountType": "Depreciation" + }, + "Dep-Motor Vehicle": { + "accountType": "Depreciation" + }, + "Dep-Office Equipment": { + "accountType": "Depreciation" + }, + "Dep-Plant & Machinery": { + "accountType": "Depreciation" + }, + "Dep-Renovation": { + "accountType": "Depreciation" + }, + "accountType": "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": {} + }, + "rootType": "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": {} + }, + "rootType": "Income" + }, + "Liabilities": { + "Capital Account": { + "Reserves and Surplus": {}, + "Shareholder Funds": {} + }, + "Current liabilities": { + "Accounts Payable": { + "Creditors": { + "accountType": "Payable" + }, + "Payroll Payable": {} + }, + "Duties and Taxes": { + "Deferred Tax Liabilities-Current": {}, + "GST-Output": {}, + "Income Tax Payable": {}, + "accountType": "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": { + "accountType": "Stock Received But Not Billed" + } + } + }, + "Non-current liabilities": { + "Deferred Tax Liabilities": {}, + "Loans-Non Current": {} + }, + "rootType": "Liability" + } } } \ No newline at end of file diff --git a/src/pages/SetupWizard/SetupWizard.vue b/src/pages/SetupWizard/SetupWizard.vue index 8936dbab..a4b83d32 100644 --- a/src/pages/SetupWizard/SetupWizard.vue +++ b/src/pages/SetupWizard/SetupWizard.vue @@ -133,6 +133,8 @@ export default { } catch (e) { this.loading = false; if (e.type === frappe.errors.DuplicateEntryError) { + console.log(e); + console.log('retrying'); await this.renameDbFileAndRerunSetup(); } else { handleErrorWithDialog(e, this.doc); @@ -142,8 +144,15 @@ export default { async renameDbFileAndRerunSetup() { const filePath = config.get('lastSelectedFilePath'); renameDbFile(filePath); - frappe.removeFromCache('AccountingSettings', 'AccountingSettings'); - delete frappe.AccountingSettings; + + // Clear cache to prevent doc changed error. + Object.keys(frappe.docs) + .filter((d) => frappe.docs[d][d] instanceof frappe.BaseMeta) + .forEach((d) => { + frappe.removeFromCache(d, d); + delete frappe[d]; + }); + const connectionSuccess = await connectToLocalDatabase(filePath); if (connectionSuccess) { await setupCompany(this.doc); diff --git a/src/pages/SetupWizard/setupCompany.js b/src/pages/SetupWizard/setupCompany.js index 82dae91a..faf59ecd 100644 --- a/src/pages/SetupWizard/setupCompany.js +++ b/src/pages/SetupWizard/setupCompany.js @@ -1,6 +1,7 @@ import frappe from 'frappejs'; import countryList from '~/fixtures/countryInfo.json'; import generateTaxes from '../../../models/doctype/Tax/RegionalChanges'; +import { getCountryCOA } from '../../../accounting/importCOA'; import config from '@/config'; export default async function setupCompany(setupWizardValues) { @@ -36,7 +37,7 @@ export default async function setupCompany(setupWizardValues) { }); await setupGlobalCurrencies(countryList); - await setupChartOfAccounts(bankName); + await setupChartOfAccounts(bankName, country); await setupRegionalChanges(country); updateCompanyNameInConfig(); @@ -72,34 +73,30 @@ async function setupGlobalCurrencies(countries) { numberFormat: numberFormat || '#,###.##', }; - const canCreate = await checkIfExactRecordAbsent(docObject); - if (canCreate) { - const doc = await frappe.newDoc(docObject); - promises.push(doc.insert()); + const doc = checkAndCreateDoc(docObject); + if (doc) { + promises.push(doc); queue.push(currency); } } return Promise.all(promises); } -async function setupChartOfAccounts(bankName) { +async function setupChartOfAccounts(bankName, country) { await frappe.call({ method: 'import-coa', }); - + const parentAccount = await getBankAccountParentName(country); + console.log('parent account gonna be', parentAccount, ` for ${country} `); const docObject = { doctype: 'Account', name: bankName, rootType: 'Asset', - parentAccount: 'Bank Accounts', + parentAccount, accountType: 'Bank', isGroup: 0, }; - - if (await checkIfExactRecordAbsent(docObject)) { - const accountDoc = await frappe.newDoc(docObject); - accountDoc.insert(); - } + await checkAndCreateDoc(docObject); } async function setupRegionalChanges(country) { @@ -147,3 +144,33 @@ export async function checkIfExactRecordAbsent(docObject) { return false; } + +async function checkAndCreateDoc(docObject) { + const canCreate = await checkIfExactRecordAbsent(docObject); + if (!canCreate) { + return; + } + + const doc = await frappe.newDoc(docObject); + return doc.insert(); +} + +async function getBankAccountParentName(country) { + const parentBankAccount = await frappe.db + .knex('Account') + .where({ isGroup: true, accountType: 'Bank' }); + + if (parentBankAccount.length === 0) { + // This should not happen if the fixtures are correct. + return 'Bank Accounts'; + } else if (parentBankAccount.length > 1) { + switch (country) { + case 'Indonesia': + return 'Bank Rupiah - 1121.000'; + default: + break; + } + } + + return parentBankAccount[0].name; +}