{ "country_code": "ca", "name": "Canada - Plan comptable pour les provinces francophones", "tree": { "Actif": { "Actif \u00e0 court terme": { "Avances": { "Avances aux actionnaires": {}, "Avances aux employ\u00e9s": {}, "Avances sur commissions": {} }, "Banque": { "account_type": "Bank", "is_group": 1 }, "Comptes \u00e0 recevoir": { "Comptes clients": { "account_type": "Receivable" }, "Provision pour cr\u00e9ances douteuses": {} }, "Encaisse": { "is_group": 1 }, "Frais pay\u00e9s d\u2019avance": { "Assurances pay\u00e9s d'avance": {}, "Publicit\u00e9 pay\u00e9 d'avance": {}, "Taxes pay\u00e9s d'avance": {} }, "Petite caisse": { "account_type": "Cash", "is_group": 1 }, "Stocks": { "Mati\u00e8res premi\u00e8res": {}, "Stock de produits fini": {}, "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}, "Travaux en cours": {}, "account_type": "Stock" }, "Subventions \u00e0 recevoir": {}, "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}, "Taxes \u00e0 recevoir": { "TPS \u00e0 recevoir": {}, "TVH \u00e0 recevoir": { "TVH \u00e0 recevoir - 13%": {}, "TVH \u00e0 recevoir - 14%": {}, "TVH \u00e0 recevoir - 15%": {} }, "TVP/TVQ \u00e0 recevoir": {} } }, "Autres actifs": { " Frais de premier \u00e9tablissement": {}, "Achalandage": {}, "Brevets, droits": {}, "Frais de recherche et de d\u00e9veloppement - actif": {} }, "Immobilisations": { " Amortissement accumul\u00e9 - b\u00e2timent": {}, " Amortissement accumul\u00e9 - entrep\u00f4t": {}, " Amortissement accumul\u00e9 - logiciels": {}, " Amortissement accumul\u00e9 - machinerie et \u00e9quipement": {}, " Amortissement accumul\u00e9 - \u00e9quipement informatique": {}, "Amortissement accumul\u00e9 - am\u00e9liorations locatives": {}, "Amortissement accumul\u00e9 - biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {}, "Amortissement accumul\u00e9 - mat\u00e9riel roulant": {}, "Amortissement accumul\u00e9 - mobilier et \u00e9quipement de bureau": {}, "Am\u00e9liorations locatives": { "account_type": "Fixed Asset" }, "Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": { "account_type": "Fixed Asset" }, "B\u00e2timent": { "account_type": "Fixed Asset" }, "Entrep\u00f4t": { "account_type": "Fixed Asset" }, "Logiciels": { "account_type": "Fixed Asset" }, "Machinerie et \u00e9quipement": { "account_type": "Fixed Asset" }, "Mat\u00e9riel roulant": { "account_type": "Fixed Asset" }, "Mobilier et \u00e9quipement de bureau": { "account_type": "Fixed Asset" }, "Terrain": { "account_type": "Fixed Asset" }, "account_type": "Fixed Asset", "\u00c9quipement informatique": { "account_type": "Fixed Asset" } }, "Placements": { "D\u00e9p\u00f4ts": {}, "Placement": {} }, "root_type": "Asset" }, "Avoir des actionnaires": { " B\u00e9n\u00e9fice de la p\u00e9riode": {}, "Bonis": {}, "B\u00e9n\u00e9fices non r\u00e9partis": {}, "Capital - actions ordinaire": {}, "Capital - actions privil\u00e9gi\u00e9": {}, "Dividendes": {}, "Surplus d\u2019apport": {}, "root_type": "Equity" }, "Charges": { "Charges d'exploitation": { "Salaires et charges sociales": { "Assurance - emploi": { "account_type": "Chargeable" }, "Assurance parentale": {}, "Fonds des services de sant\u00e9": {}, "Imp\u00f4t f\u00e9d\u00e9ral": {}, "Imp\u00f4t provincial": {}, "Normes du travail": {}, "Rentes": {}, "Salaires": { "account_type": "Chargeable" }, "sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": { "account_type": "Chargeable" } } }, "Frais fixes": { "Frais de fabrication": { " R\u00e9parations et entretien - moules et matrices": {}, "Ammortissements": { "Amortissements - am\u00e9liorations locatives": { "account_type": "Depreciation" }, "Amortissements - biens lou\u00e9s contrat de location - acquisition": { "account_type": "Depreciation" }, "Amortissements - b\u00e2timent": { "account_type": "Depreciation" }, "Amortissements - entrep\u00f4t": { "account_type": "Depreciation" }, "Amortissements - machinerie et \u00e9quipement": { "account_type": "Depreciation" }, "Amortissements - mat\u00e9riel roulant": { "account_type": "Depreciation" }, "Amortissements - moules et matrices": { "account_type": "Depreciation" }, "account_type": "Depreciation" }, "Assurances": { " Assurances - feu": {}, " Assurances - responsabilit\u00e9": {}, " Assurances - vol": {} }, "Avantages sociaux - frais de fabrication": {}, "D\u00e9penses - mat\u00e9riel roulant": {}, "Entretien du terrain \u00e0 contrat": {}, "Fournitures d\u2019emballage": {}, "Fournitures d\u2019usine": {}, "Location de machinerie": {}, "Loyer - b\u00e2timent": {}, "Loyer - entrep\u00f4t": {}, "Op\u00e9rations indirectes de la main-d\u2019\u0153uvre directe": { "is_group": 1 }, "R\u00e9parations et entretien - b\u00e2timent": {}, "R\u00e9parations et entretien - machinerie et \u00e9quipement": {}, "Salaires de soutien": {}, "Salaires de supervision": {}, "Taxes fonci\u00e8res": {}, "\u00c9nergie": {} }, "Frais de formation": { " Salaires - administration - frais fixe formation": {}, "Avantages sociaux - frais fixe formation": {}, "Cr\u00e9dits d\u2019imp\u00f4ts \u00e0 la formation": {}, "Honoraires": {}, "Main-d\u2019\u0153uvre directe - frais fixe formation": {}, "Main-d\u2019\u0153uvre indirecte - frais fixe formation": {}, "Salaires - bureau - frais fixe formation": {}, "Salaires - vente": {} }, "Frais de non-qualit\u00e9": { " Avantages sociaux - non-qualit\u00e9": {}, " Main-d\u2019\u0153uvre directe - non-qualit\u00e9": { "Main-d\u2019\u0153uvre directe - gaspillage": {}, "Main-d\u2019\u0153uvre directe - r\u00e9parations de garantie": {}, "Main-d\u2019\u0153uvre directe - travail a reprendre": {} }, "Mat\u00e9riel - non-qualit\u00e9": { "Mat\u00e9riel - gaspillage": {}, "Mat\u00e9riel - r\u00e9parations de garantie": {}, "Mat\u00e9riel - travail a reprendre": {} }, "Salaire - inspecteur (contr\u00f4le de la qualit\u00e9)": {} }, "Frais de recherche et de d\u00e9veloppement - charge": { " Mati\u00e8res premi\u00e8res - R&D": {}, "Avantages sociaux - R&D": {}, "Cr\u00e9dits d\u2019imp\u00f4ts - R&D": {}, "Honoraires professionnels - R&D": {}, "Main-d\u2019\u0153uvre directe - R&D": {}, "Sous-traitance - R&D": {} }, "Frais financiers": { " Escomptes de caisse sur achats": {}, " Int\u00e9r\u00eats et frais de banque": {}, " Int\u00e9r\u00eats sur emprunts - actionnaires": {}, " Int\u00e9r\u00eats sur emprunts - machinerie": {}, " Int\u00e9r\u00eats sur emprunts - mat\u00e9riel roulant": {}, "Escomptes de caisse sur ventes": {}, "Int\u00e9r\u00eats sur hypoth\u00e8que": {} }, "Frais fixe de vente": { " Frais de voyages - camionneurs": {}, " Frais de voyages - service apr\u00e8s-vente": {}, "Amortissement - camions": {}, "Amortissements - frais fixe de vente": { " Amortissements - autos": {}, " Amortissements - bureau de vente": {} }, "Assurances - camions": {}, "Assurances d\u2019autos - vendeurs": {}, "Avantages sociaux - frais fixe de vente": {}, "Catalogues": {}, "D\u00e9penses - bureau de vente": {}, "Emballage \u00e0 la livraison": {}, "Entretien et r\u00e9parations - camions": {}, "Frais de repr\u00e9sentation": {}, "Frais de voyages - vendeurs": {}, "Frais d\u2019autos - service apr\u00e8s-vente": {}, "Frais d\u2019autos - vendeurs": {}, "Loyer - bureau de vente": {}, "Prototypes et \u00e9chantillons": {}, "Publicit\u00e9": {}, "Salaires - camionneurs": {}, "Salaires - frais fixe de vente": { "Salaires - exp\u00e9diteurs": {}, "Salaires - g\u00e9rants": {}, "Salaires - service apr\u00e8s-vente": {}, "Salaires - vendeurs": {} } }, "Frais fixe d\u2019administration": { " Assurances d\u2019autos - administration": {}, "Amortissements - frais fixe d'administration": { "Amortissements - autos - frais fixe d'administration": {}, "Amortissements - logiciels": {}, "Amortissements - mobilier de bureau": {}, "Amortissements - \u00e9quipement informatique": {} }, "Avantages sociaux - frais fixe d'administration": {}, "Dons et associations": {}, "Entretien et r\u00e9parations - bureau": {}, "Frais de perception": {}, "Frais de voyages - administration": {}, "Frais de v\u00e9rification": {}, "Frais d\u2019autos - administration": {}, "Frais juridiques": {}, "Location - \u00e9quipement de bureau": {}, "Mauvaises cr\u00e9ances": {}, "Papeterie et d\u00e9penses de bureau": {}, "Salaires - frais fixe d'administration": { "Salaires - administration": {}, "Salaires - bureau": {} }, "Taxe sur le capital": {}, "Taxes, licences, permis": {}, "Timbres": {}, "T\u00e9l\u00e9communications": {} } }, "Frais variables": { "Frais variables de fabrication": { " Emballage \u00e0 la production": { "account_type": "Cost of Goods Sold" }, " Sous-traitance": { "account_type": "Cost of Goods Sold" }, "Achats de mati\u00e8res premi\u00e8res": { "account_type": "Cost of Goods Sold" }, "Achats de mat\u00e9riel direct": { "account_type": "Cost of Goods Sold" }, "Achats de produits non fabriqu\u00e9s": { "account_type": "Expenses Included In Valuation" }, "Avantages sociaux": { "account_type": "Cost of Goods Sold" }, "Main-d\u2019\u0153uvre directe": { "account_type": "Cost of Goods Sold" }, "Variation des stocks": { "account_type": "Stock Adjustment" }, "account_type": "Cost of Goods Sold" }, "Frais variables de vente": { "Commissions": {}, "Redevances": {}, "Transport (\u00e0 contrat)": {} } }, "root_type": "Expense" }, "Passif": { "PASSIFS NON-COURANTS": { "AUTRES PASSIFS NON-COURANTS": {}, "DETTES FINANCI\u00c8RES NON-COURANTES": {}, "IMP\u00d4TS DIFF\u00c9R\u00c9S": {}, "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {} }, "Passif \u00e0 court terme": { " Commissions \u00e0 payer": {}, "Assurance collective \u00e0 payer": {}, "Autres comptes cr\u00e9diteurs": {}, "Comptes \u00e0 payer": { "Comptes fournisseurs": { "account_type": "Payable" } }, "D\u00e9p\u00f4ts de clients": {}, "Emprunt de banque": {}, "Imp\u00f4ts li\u00e9s aux salaires \u00e0 payer": { "Agence du revenu du Canada": { "Assurance - emploi \u00e0 payer": { "AE - Contribution de l'employeur": {}, "AE - Contribution des employ\u00e9s": {} }, "Imp\u00f4t f\u00e9d\u00e9ral sur salaires \u00e0 payer": {} }, "Agence du revenu du Qu\u00e9bec": { "Fond des Services de Sant\u00e9 \u00e0 payer": {}, "Imp\u00f4t provincial sur salaires \u00e0 payer": {}, "Normes du Travail \u00e0 payer": {}, "Provision pour sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {}, "R\u00e9gime des rentes du Qu\u00e9bec \u00e0 payer": { "Rentes - Contribution de l'employeur": {}, "Rentes - Contribution des employ\u00e9s": {} }, "R\u00e9gime qu\u00e9becois d'assurance parentale": { "AP - Contribution de l'employeur": {}, "AP - Contribution des employ\u00e9s": {} } }, "Caisse de retraite \u00e0 payer": {} }, "Imp\u00f4ts \u00e0 payer": { "Imp\u00f4t f\u00e9d\u00e9ral sur le revenu \u00e0 payer": {}, "Imp\u00f4t provincial sur le revenu \u00e0 payer": {}, "TPS \u00e0 payer": {}, "TVH \u00e0 payer": { "TVH \u00e0 payer - 13%": {}, "TVH \u00e0 payer - 14%": {}, "TVH \u00e0 payer - 15%": {} }, "TVP/TVQ \u00e0 payer": {} }, "Passifs de stock": { "Stock re\u00e7u non factur\u00e9": { "account_type": "Stock Received But Not Billed" } }, "Provision pour vacances et cong\u00e9s": {}, "Revenus per\u00e7us d\u2019avance": {}, "Salaires \u00e0 payer": {} }, "Passif \u00e0 long terme": { "Avances des actionnaires": {}, "Cr\u00e9dits d\u2019imp\u00f4ts report\u00e9s": {}, "Hypoth\u00e8que \u00e0 payer": {}, "Liens sur machinerie": {}, "Liens sur mat\u00e9riel roulant": {}, "Obligation d\u00e9coulant d\u2019un contrat de location - acquisition": {}, "Passif d\u2019imp\u00f4ts futurs": {} }, "root_type": "Liability" }, "Produits": { "Revenus de ventes": { " Escomptes de volume sur ventes": {}, "Autres produits d'exploitation": {}, "Ventes": {}, "Ventes avec des provinces harmonis\u00e9es": {}, "Ventes avec des provinces non-harmonis\u00e9es": {}, "Ventes \u00e0 l'\u00e9tranger": {} }, "Revenus non li\u00e9 \u00e0 la vente": { "Autres revenus non li\u00e9s \u00e0 la vente": {}, "Revenues d'int\u00e9r\u00eats": {} }, "root_type": "Income" } } }