Added chart of accounts for Argentina, France, Brazil and Hungary (#10312)
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json
new file mode 100644
index 0000000..367ea60
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json
@@ -0,0 +1,419 @@
+{
+ "country_code": "ar",
+ "name": "Argentina - Chart of Accounts",
+ "tree": {
+ "1.0.0.00.00 - ACTIVO": {
+ "1.1.0.00.00 - ACTIVO CORRIENTE": {
+ "1.1.1.00.00 - CAJA Y BANCOS": {
+ "1.1.1.01.00 - CAJAS": {
+ "1.1.1.01.01 - Caja": {},
+ "1.1.1.01.02 - Caja chica": {},
+ "1.1.1.01.03 - Caja en Moneda Extranjera": {},
+ "1.1.1.01.04 - Valores a depositar": {},
+ "1.1.1.01.05 - Tarjetas - Cupones": {},
+ "account_type": "Cash"
+ },
+ "1.1.1.02.00 - BANCOS": {
+ "1.1.1.02.01 - Banco de la Nacio\u0301n Argentina(ejemplo) c/c en": {},
+ "1.1.1.02.03 - Banco del exterior": {},
+ "account_type": "Bank"
+ }
+ },
+ "1.1.2.00.00 - INVERSIONES TEMPORARIAS": {
+ "1.1.2.01.00 - INVERSIONES EN ACCIONES": {
+ "1.1.2.01.01 - Acciones": {
+ "account_type": "Receivable"
+ }
+ },
+ "1.1.2.02.00 - DEPO\u0301SITOS A PLAZO FIJO": {
+ "1.1.2.02.01 - Depo\u0301sitos a Plazo Fijo en pesos": {
+ "account_type": "Receivable"
+ },
+ "1.1.2.02.02 - Depo\u0301sitos a Plazo Fijo en moneda": {
+ "account_type": "Receivable"
+ }
+ }
+ },
+ "1.1.3.00.00 - CRE\u0301DITOS POR VENTAS DE SERVICIOS": {
+ "1.1.3.01.00 - DEUDORES EN CTA. CTE": {
+ "1.1.3.01.01 - Deudores locales": {
+ "account_type": "Receivable"
+ },
+ "1.1.3.01.02 - Deudores del exterior": {
+ "account_type": "Receivable"
+ },
+ "1.1.3.01.03 - Deudores Morosos": {
+ "account_type": "Chargeable"
+ },
+ "1.1.3.01.04 - Deudores en Gestio\u0301n Judicial": {}
+ },
+ "1.1.3.02.00 - Documentos a cobrar por Vas. de Servicios": {
+ "account_type": "Receivable"
+ },
+ "1.1.3.03.00 - Previsio\u0301n para deudores incobrables": {}
+ },
+ "1.1.4.00.00 - OTROS CRE\u0301DITOS CORRIENTES": {
+ "1.1.4.01.00 - CRE\u0301DITOS IMPOSITIVOS CORRIENTES": {
+ "1.1.4.01.01 - Anticipos Impuesto a las Ganancias": {},
+ "1.1.4.01.02 - Anticipos Impuesto a los Ingresos Brutos": {},
+ "1.1.4.01.03 - Percepciones y Retenciones Impto. a las Ganancias": {},
+ "1.1.4.01.04 - Percepciones y Retenciones Impto. a los": {},
+ "1.1.4.01.05 - IVA Cre\u0301dito Fiscal": {},
+ "1.1.4.01.06 - IVA Cre\u0301dito Fiscal Exportacio\u0301n": {},
+ "1.1.4.01.07 - IVA Saldo a Favor Te\u0301cnico": {},
+ "1.1.4.01.08 - IVA Saldo a Favor Te\u0301cnico": {},
+ "1.1.4.01.09 - IVA Saldo a Favor de Libre": {},
+ "1.1.4.01.10 - Percepciones y Retenciones de IVA": {},
+ "1.1.4.01.11 - Cre\u0301ditos por quebrantos impositivos no": {},
+ "1.1.4.01.12 - Activos por Impuesto Diferido (Ctes.)": {}
+ },
+ "1.1.4.02.00 - CRE\u0301DITOS DIVERSOS CORRIENTES": {
+ "1.1.4.02.01 - Cuentas Particulares Directores": {},
+ "1.1.4.02.02 - Cuentas Particulares Socios/Accionistas": {},
+ "1.1.4.02.03 - Anticipos a Proveedores (No cong.": {
+ "account_type": "Receivable"
+ },
+ "1.1.4.02.04 - Anticipos de Sueldos": {},
+ "1.1.4.02.05 - Pre\u0301stamos al personal": {},
+ "1.1.4.02.06 - Depo\u0301sitos pendientes de acreditacio\u0301n": {},
+ "1.1.4.02.07 - Arrendamiento pagado por adelantado": {}
+ }
+ },
+ "1.1.5.00.00 - OTROS ACTIVOS CORRIENTES": {
+ "is_group": 1
+ },
+ "1.1.6.00.00 - INVENTARIOS": {
+ "account_type": "Stock",
+ "is_group": 1
+ }
+ },
+ "1.2.0.00.00 - ACTIVO NO CORRIENTE": {
+ "1.2.1.00.00 - INVERSIONES PERMANENTES": {
+ "1.2.1.01.00 - BONOS DE DEUDA": {
+ "1.2.1.01.01 - Ti\u0301tulos Deuda Pu\u0301blica (Pesos)": {
+ "is_group": 1
+ },
+ "1.2.1.01.02 - Bonex": {}
+ },
+ "1.2.1.02.00 - DEPO\u0301SITOS A PLAZO FIJO NO": {
+ "1.2.1.02.01 - Depo\u0301sitos a plazo fijo en pesos (no cte.)": {},
+ "1.2.1.02.02 - Depo\u0301sitos a plazo fijo en moneda": {}
+ },
+ "1.2.1.03.00 - INVERSIONES EN BIENES DEPRECIABLES": {
+ "1.2.1.03.01 - Inversiones en Inmuebles Valores": {},
+ "1.2.1.03.02 - Inversiones en Inmuebles": {},
+ "1.2.1.03.03 - Amortizaciones Acumuladas Inversiones": {}
+ }
+ },
+ "1.2.2.00.00 - BIENES DE USO": {
+ "1.2.2.01.00 - INMUEBLES": {
+ "1.2.2.01.01 - Inmuebles Valores originales": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.01.02 - Inmuebles Actualizaciones": {},
+ "1.2.2.01.03 - Amortizaciones Acumuladas Inmuebles": {
+ "account_type": "Depreciation"
+ }
+ },
+ "1.2.2.02.00 - MAQUINARIAS Y EQUIPOS": {
+ "1.2.2.02.01 - Maquinarias y Equipos Valores de origen": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.02.02 - Maquinarias y Equipos Actualizaciones": {},
+ "1.2.2.02.03 - Amortizaciones Acumuladas Maquinarias": {
+ "account_type": "Depreciation"
+ }
+ },
+ "1.2.2.03.00 - MUEBLES Y U\u0301TILES": {
+ "1.2.2.03.01 - Muebles y U\u0301tiles Valores de Origen": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.03.02 - Muebles y U\u0301tiles Actualizaciones": {},
+ "1.2.2.03.03 - Amortizaciones Acumuladas Muebles y": {
+ "account_type": "Depreciation"
+ }
+ },
+ "1.2.2.04.00 - RODADOS": {
+ "1.2.2.04.01 - Rodados Valores Originales": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.04.02 - Rodados Actualizaciones": {},
+ "1.2.2.04.03 - Amortizaciones Acumuladas Rodados": {
+ "account_type": "Depreciation"
+ }
+ },
+ "1.2.2.07.00 - TERRENOS": {
+ "1.2.2.07.01 - Terrenos Valores Originales": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.07.02 - Terrenos Actualizaciones": {}
+ },
+ "1.2.2.08.00 - INSTALACIONES": {
+ "1.2.2.08.01 - Instalaciones Valores Originales": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.08.02 - Instalaciones Ajuste": {},
+ "1.2.2.08.03 - Amortizaciones Acumuladas": {
+ "account_type": "Depreciation"
+ }
+ },
+ "1.2.2.09.00 - HERRAMIENTAS": {
+ "1.2.2.09.01 - Herramientas Valores Originales": {
+ "account_type": "Fixed Asset"
+ },
+ "1.2.2.09.02 - Herramientas Ajuste": {},
+ "1.2.2.09.03 - Amortizaciones Acumuladas": {
+ "account_type": "Depreciation"
+ }
+ }
+ },
+ "1.2.3.00.00 - ACTIVOS INTANGIBLES": {
+ "1.2.3.01.00 - MARCAS Y PATENTES": {
+ "1.2.3.01.01 - Marcas y Patentes Valores Originales": {},
+ "1.2.3.01.02 - Marcas y Patentes Actualizaciones": {},
+ "1.2.3.01.03 - Amortizaciones Acumuladas Marcas y": {}
+ }
+ },
+ "1.2.4.00.00 - CRE\u0301DITOS POR VENTA DE SERVICIOS": {
+ "1.2.4.01.00 - DEUDORES NO CORRIENTES": {
+ "1.2.4.01.01 - Deudores Locales (No Ctes.)": {}
+ },
+ "1.2.4.02.00 - Documentos a cobrar por Vtas. de Servicios": {}
+ },
+ "1.2.5.00.00 - OTROS CRE\u0301DITOS NO CORRIENTES": {
+ "1.2.5.01.00 - CRE\u0301DITOS IMPOSITIVOS NO CORRIENTES": {
+ "1.2.5.01.01 - Activos por Impto. Diferido (No Ctes.)": {},
+ "1.2.5.01.02 - Cre\u0301ditos por Quebrantos Impositivos no": {}
+ },
+ "1.2.5.02.00 - CRE\u0301DITOS DIVERSOS NO CORRIENTES": {
+ "1.2.5.02.01 - Cuentas Particulares Directores (No": {},
+ "1.2.5.02.02 - Cuentas Particulares Socios/Accionistas": {}
+ }
+ },
+ "1.2.6.00.00 - OTROS ACTIVOS NO CORRIENTES": {
+ "1.2.6.01.00 - Llave de Negocio": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "2.0.0.00.00 - PASIVO": {
+ "2.1.0.00.00 - PASIVO CORRIENTE": {
+ "2.1.1.00.00 - DEUDAS COMERCIALES CORRIENTES": {
+ "2.1.1.02.00 - ACREEDORES": {
+ "2.1.1.02.01 - Acreedores Locales (Ctes.)": {
+ "account_type": "Payable"
+ }
+ }
+ },
+ "2.1.2.00.00 - REMUNERACIONES Y CAGAS SOCIALES": {
+ "2.1.2.02.00 - DEUDAS PREVISIONALES": {
+ "2.1.2.02.01 - Jubilaciones a pagar": {},
+ "2.1.2.02.02 - ART a pagar": {},
+ "2.1.2.02.03 - Obra Social a pagar": {},
+ "2.1.2.02.04 - SAC a pagar": {},
+ "2.1.2.02.05 - Vacaciones a pagar": {}
+ },
+ "2.1.2.03.00 - Sueldos y Jornales a pagar": {
+ "account_type": "Chargeable"
+ }
+ },
+ "2.1.3.00.00 - CARGAS FISCALES": {
+ "2.1.3.01.00 - IMPUESTO AL VALOR AGREGADO": {
+ "2.1.3.01.01 - IVA De\u0301bito Fiscal": {},
+ "2.1.3.01.02 - IVA De\u0301bito Fiscal Sobretasa": {},
+ "2.1.3.01.03 - Percepciones y Retenciones efectuadas": {},
+ "2.1.3.01.04 - IVA a Pagar": {}
+ },
+ "2.1.3.02.00 - INGRESOS BRUTOS": {
+ "2.1.3.02.01 - Impuesto a los Ingresos Brutos a Pagar": {},
+ "2.1.3.02.02 - Percepciones efectuadas Ingresos": {}
+ },
+ "2.1.3.03.00 - IMPUESTO A LAS GANANCIAS": {
+ "2.1.3.03.01 - Impuesto Ganancia Mi\u0301nima Presunta a": {},
+ "2.1.3.03.02 - Impuesto a las Ganancias a Pagar": {},
+ "2.1.3.03.03 - Pasivo por Impuesto Diferido": {},
+ "2.1.3.03.04 - Percepciones y Retenciones efectuadas": {}
+ }
+ },
+ "2.1.4.00.00 - DEUDAS FINANCIERAS": {
+ "2.1.4.01.00 - Pre\u0301stamo Banco de la Nacio\u0301n Argentina (Cte.)": {},
+ "2.1.4.02.00 - Pre\u0301stamo Banco de la Provincia de Bs. As.": {}
+ },
+ "2.1.5.00.00 - OTRAS DEUDAS CORRIENTES": {
+ "2.1.5.01.00 - Dividendos a pagar (Ctes.)": {},
+ "2.1.5.02.00 - Honorarios Directores a Pagar (Ctes.)": {}
+ },
+ "2.1.6.00.00 - PROVISIONES": {
+ "2.1.6.01.00 - Provisio\u0301n para despidos": {},
+ "2.1.6.02.00 - Provisio\u0301n para SAC": {}
+ },
+ "2.1.7.00.00 - INVENTARIOS POR PAGAR": {
+ "2.1.7.01.00 - Inventario entrante no facturado": {
+ "account_type": "Stock Received But Not Billed"
+ }
+ }
+ },
+ "2.2.0.00.00 - PASIVO NO CORRIENTE": {
+ "2.2.1.00.00 - DEUDAS FINANCIERAS NO CORRIENTES": {
+ "2.2.1.01.00 - Pre\u0301stamo Banco de la Nacio\u0301n Argentina(ejemplo) (No": {}
+ },
+ "2.2.2.00.00 - CARGAS FISCALES NO CORRIENTES": {
+ "2.2.2.01.00 - Moratoria": {}
+ },
+ "2.2.3.00.00 - DEUDAS COMERCIALES": {
+ "2.2.3.01.00 - ACREEDORES": {
+ "2.2.3.01.01 - Acreedores Locales (No Ctes.)": {}
+ }
+ },
+ "2.2.4.00.00 - OTRAS DEUDAS NO CORRIENTES": {
+ "is_group": 1
+ }
+ },
+ "root_type": "Liability"
+ },
+ "3.0.0.00.00 - PATRIMONIO NETO": {
+ "3.1.0.00.00 - APORTE DE LOS PROPIETARIOS": {
+ "3.1.1.00.00 - CAPITAL SOCIAL": {
+ "3.1.1.01.00 - Acciones en Circulacio\u0301n": {},
+ "3.1.1.02.00 - Aportes Irrevocables": {},
+ "3.1.1.03.00 - Acciones a distribuir": {},
+ "3.1.1.04.00 - Capital": {},
+ "3.1.1.05.00 - Ajuste del Capital": {}
+ }
+ },
+ "3.3.0.00.00 - RESERVAS": {
+ "3.3.1.00.00 - Reserva Legal": {},
+ "3.3.2.00.00 - Reserva Facultativa": {},
+ "3.3.3.00.00 - Reserva Estatutaria": {},
+ "3.3.4.00.00 - Ajuste Reserva Legal": {}
+ },
+ "3.4.0.00.00 - RESULTADOS ACUMULADOS": {
+ "3.4.1.00.00 - Resultado del Ejercicio": {},
+ "3.4.2.00.00 - Resultado Ejercicios Anteriores": {},
+ "3.4.3.00.00 - A.R.E.A (P)": {},
+ "3.4.4.00.00 - A.R.E.A (G)": {}
+ },
+ "root_type": "Equity"
+ },
+ "4.1.0.00.00 - INGRESOS": {
+ "4.1.0.00.00 - INGRESOS ORDINARIOS": {
+ "4.1.1.00.00 - INGRESOS POR SERVICIOS PRESTADOS": {
+ "4.1.1.01.00 - Ventas de Servicios": {},
+ "4.1.1.02.00 - Ingresos de fuente extranjera": {}
+ },
+ "4.1.3.00.00 - RESULTADOS FINANCIEROS Y POR": {
+ "4.1.3.01.00 - Intereses Ganados": {},
+ "4.1.3.02.00 - Resultado por Tenencia de acciones": {},
+ "4.1.3.03.00 - Diferencia tipo de cambio": {},
+ "4.1.3.04.00 - Resultado por tenencia (positivo)": {}
+ },
+ "4.1.4.00.00 - OTROS INGRESOS ORDINARIOS": {
+ "is_group": 1
+ }
+ },
+ "4.2.0.00.00 - INGRESOS EXTRAORDINARIOS": {
+ "4.2.1.00.00 - Utilidad Venta Bienes de Uso": {},
+ "4.2.2.00.00 - Reintegro de Seguros": {},
+ "4.2.3.00.00 - Otros ingresos extraordinarios": {}
+ },
+ "root_type": "Income"
+ },
+ "5.0.0.00.00 - EGRESOS": {
+ "5.1.0.00.00 - EGRESOS ORDINARIOS": {
+ "5.1.2.00.00 - GASTOS DE EXPLOTACIO\u0301N": {
+ "5.1.2.01.00 - Sueldos y Jornales - Explotacio\u0301n": {},
+ "5.1.2.02.00 - Cargas Sociales - Explotacio\u0301n": {},
+ "5.1.2.03.00 - Energi\u0301a - Explotacio\u0301n": {},
+ "5.1.2.04.00 - Honorarios Profesionales - Explotacio\u0301n": {},
+ "5.1.2.05.00 - Ropa de trabajo - Explotacio\u0301n": {},
+ "5.1.2.06.00 - Seguros - Explotacio\u0301n": {},
+ "5.1.2.07.00 - Despidos - Explotacio\u0301n": {},
+ "5.1.2.08.00 - Comida del personal - Explotacio\u0301n": {},
+ "5.1.2.09.00 - Cuota me\u0301dica a cargo del empleador": {},
+ "5.1.2.10.00 - Amortizaciones - Explotacio\u0301n": {},
+ "5.1.2.11.00 - Repuestos y Reparaciones - Explotacio\u0301n": {},
+ "5.1.2.12.00 - Gastos de limpieza - Explotacio\u0301n": {},
+ "5.1.2.13.00 - Mantenimiento - Explotacio\u0301n": {},
+ "5.1.2.14.00 - Combustibles y Lubricantes - Explotacio\u0301n": {},
+ "5.1.2.15.00 - Insumos diversos - Explotacio\u0301n": {},
+ "5.1.2.16.00 - Fletes - Explotacio\u0301n": {}
+ },
+ "5.1.3.00.00 - GASTOS DE ADMINISTRACIO\u0301N": {
+ "5.1.3.01.00 - Sueldos - Administracio\u0301n": {},
+ "5.1.3.02.00 - Cargas Sociales - Administracio\u0301n": {},
+ "5.1.3.03.00 - Honorarios - Administracio\u0301n": {},
+ "5.1.3.04.00 - Amortizaciones - Administracio\u0301n": {},
+ "5.1.3.05.00 - Via\u0301ticos - Administracio\u0301n": {},
+ "5.1.3.06.00 - Libreri\u0301a y Papeleri\u0301a - Administracio\u0301n": {},
+ "5.1.3.07.00 - Certificaciones y Sellados": {},
+ "5.1.3.08.00 - Gastos Bancarios - Administracio\u0301n": {},
+ "5.1.3.09.00 - Gastos Varios - Administracio\u0301n": {},
+ "5.1.3.10.00 - Insumos Computacio\u0301n - Administracio\u0301n": {},
+ "5.1.3.11.00 - Correspondencia - Administracio\u0301n": {},
+ "5.1.3.12.00 - Mantenimiento - Administracio\u0301n": {},
+ "5.1.3.13.00 - Energi\u0301a - Administracio\u0301n": {},
+ "5.1.3.14.00 - Seguros - Administracio\u0301n": {},
+ "5.1.3.15.00 - Costo sobre ventas": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "5.1.3.16.00 - Gastos de Valoracion": {
+ "account_type": "Expenses Included In Valuation"
+ }
+ },
+ "5.1.4.00.00 - GASTOS DE COMERCIALIZACIO\u0301N": {
+ "5.1.4.01.00 - Sueldos - Comercializacio\u0301n": {},
+ "5.1.4.02.00 - Cargas Sociales - Comercializacio\u0301n": {},
+ "5.1.4.03.00 - Publicidad - Comercializacio\u0301n": {},
+ "5.1.4.04.00 - Amortizaciones - Comercializacio\u0301n": {},
+ "5.1.4.05.00 - Seguros - Comercializacio\u0301n": {},
+ "5.1.4.06.00 - Honorarios - Comercializacio\u0301n": {},
+ "5.1.4.07.00 - Gastos Varios - Comercializacio\u0301n": {},
+ "5.1.4.08.00 - Fletes - Comercializacio\u0301n": {},
+ "5.1.4.09.00 - IVA no computable - Comercializacio\u0301n": {},
+ "5.1.4.10.00 - Descuentos otorgados a clientes": {},
+ "5.1.4.11.00 - Comisiones de terceros": {},
+ "5.1.4.12.00 - Quebrantos por deudores": {},
+ "5.1.4.13.00 - Via\u0301ticos - Comercializacio\u0301n": {}
+ },
+ "5.1.5.00.00 - GASTOS FINANCIEROS": {
+ "5.1.5.01.00 - Intereses y Gastos bancarios": {},
+ "5.1.5.02.00 - Intereses a Proveedores": {},
+ "5.1.5.03.00 - Intereses y recargos impositivos": {},
+ "5.1.5.04.00 - Diferencia de Cambio": {},
+ "5.1.5.05.00 - Diferencia de Cambio Balance en": {},
+ "5.1.5.06.00 - Resultado por tenencia (negativo)": {},
+ "5.1.5.08.00 - Amortizaciones Inversiones en bienes": {},
+ "5.1.5.09.00 - R.E.C.P.A.M": {},
+ "5.1.5.10.00 - Resultado por tenencia negativo de": {}
+ },
+ "5.1.7.00.00 - IMPUESTOS": {
+ "5.1.7.01.00 - Impuesto a las Ganancias": {},
+ "5.1.7.02.00 - Impuesto a las Ganancia Mi\u0301nima": {},
+ "5.1.7.03.00 - Impuesto a los Ingresos Brutos": {},
+ "5.1.7.04.00 - Tasa municipal": {},
+ "5.1.7.05.00 - Impuestos Territoriales": {},
+ "5.1.7.06.00 - Impuesto s/ los De\u0301bitos y Cre\u0301ditos": {},
+ "5.1.7.07.00 - Impuestos internos y varios": {}
+ },
+ "5.1.8.00.00 - GASTOS SOBRE EXISTENCIAS": {
+ "5.1.8.01.00 - Costo sobre ventas": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "5.1.8.02.00 - Gastos de Valoracion": {
+ "account_type": "Expenses Included In Valuation"
+ },
+ "5.1.8.03.00 - Ajuste de Existencia": {
+ "account_type": "Stock Adjustment"
+ }
+ }
+ },
+ "5.2.0.00.00 - EGRESOS EXTRAORDINARIOS": {
+ "5.2.1.00.00 - Pe\u0301rdida por venta bienes de uso": {},
+ "5.2.2.00.00 - Amortizaciones extraordinarias": {},
+ "5.2.3.00.00 - Ajuste del valor de los bienes": {},
+ "5.2.4.00.00 - Ajuste de Amortizaciones acumuladas de": {}
+ },
+ "root_type": "Expense"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json
index 490635d..a1dbddc 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json
@@ -49,6 +49,10 @@
"is_group": 1
},
"ESTOQUES": {
+ "All Warehouses": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
"Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {},
"Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {},
"Im\u00f3veis Destinados \u00e0 Venda": {},
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json
deleted file mode 100644
index ec12810..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json
+++ /dev/null
@@ -1,100 +0,0 @@
-{
- "country_code": "fr",
- "name": "France - Chart of Accounts",
- "tree": {
- "Frais": {
- "601 achats stock\u00e9s, mat premi\u00e8res": {
- "account_type": "Cost of Goods Sold"
- },
- "6031 variation des stock\u00e9s mat premi\u00e8res": {
- "account_type": "Stock Adjustment"
- },
- "6081 frais accessoires d'achats mat premi\u00e8res": {
- "account_type": "Expenses Included In Valuation"
- },
- "Dotations aux amortissements, d\u00e9pr\u00e9ciations": {
- "account_type": "Depreciation"
- },
- "root_type": "Expense"
- },
- "le revenu": {
- "701 ventes de produits finis": {},
- "root_type": "Income"
- },
- "les atouts": {
- "Amortissements des immobilisations corporelles ": {
- "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {
- "account_type": "Accumulated Depreciation"
- },
- "Constructions (m\u00eame ventilation que celle du compte 213) ": {
- "account_type": "Accumulated Depreciation"
- },
- "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": {
- "account_type": "Accumulated Depreciation"
- },
- "account_type": "Accumulated Depreciation"
- },
- "Banques": {
- "51201 Soci\u00e9t\u00e9 g\u00e9n\u00e9rale": {
- "account_type": "Bank"
- },
- "account_type": "Bank"
- },
- "Caisse": {
- "5301 Caisse si\u00e8ge social": {
- "account_type": "Cash"
- },
- "account_type": "Cash"
- },
- "Clients et comptes rattach\u00e9s": {
- "41119 Autres Clients": {
- "account_type": "Receivable"
- },
- "account_type": "Receivable"
- },
- "Immobilisations corporelles en cours": {
- "Autres immobilisations corporelles": {
- "account_type": "Fixed Asset"
- },
- "Constructions": {
- "account_type": "Fixed Asset"
- },
- "Installations techniques mat\u00e9riel et outillage industriels ": {
- "account_type": "Fixed Asset"
- },
- "account_type": "Fixed Asset"
- },
- "Stock": {
- "Stock in Hand": {
- "account_type": "Stock"
- }
- },
- "root_type": "Asset"
- },
- "passifs": {
- "Fournisseurs - Factures non parvenues ": {
- "4081 Fournisseurs - Factures non parvenues ": {
- "account_type": "Stock Received But Not Billed"
- },
- "account_type": "Stock Received But Not Billed"
- },
- "Fournisseurs et comptes rattach\u00e9s": {
- "4011 Fournisseurs - Achats de biens et prestations de services": {
- "account_type": "Payable"
- },
- "account_type": "Payable"
- },
- "root_type": "Liability",
- "\u00c9tat - Taxes sur le chiffre d'affaires": {
- "TVA collect\u00e9e (Taux Normal)": {
- "account_type": "Tax"
- },
- "account_type": "Tax"
- }
- },
- "\u00c9quit\u00e9": {
- "is_group": 1,
- "root_type": "Equity"
- }
- }
-}
\ No newline at end of file
diff --git "a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_g\303\251n\303\251ral.json" "b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_g\303\251n\303\251ral.json"
new file mode 100644
index 0000000..d7b464a
--- /dev/null
+++ "b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_g\303\251n\303\251ral.json"
@@ -0,0 +1,1610 @@
+{
+ "country_code": "fr",
+ "name": "France - Plan Comptable G\u00e9n\u00e9ral",
+ "tree": {
+ "1-Comptes de Capitaux": {
+ "10-Capital et R\u00e9serves": {
+ "101-Capital": {
+ "1011-Capital souscrit - non appel\u00e9": {},
+ "1012-Capital souscrit - appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit - appel\u00e9, vers\u00e9": {
+ "10131-Capital non amorti": {},
+ "10132-Capital amorti": {}
+ },
+ "1018-Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": {}
+ },
+ "102-Fonds fiduciaires": {},
+ "104-Primes li\u00e9es au capital social": {
+ "1041-Primes d'\u00e9mission": {},
+ "1042-Primes de fusion": {},
+ "1043-Primes d'apport": {},
+ "1044-Primes de conversion d'obligations en actions": {},
+ "1045-Bons de souscription d'actions": {}
+ },
+ "105-Ecarts de r\u00e9\u00e9valuation": {
+ "1051-R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": {},
+ "1052-Ecart de r\u00e9\u00e9valuation libre": {},
+ "1053-R\u00e9serve de r\u00e9\u00e9valuation": {},
+ "1055-Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": {},
+ "1057-Autres \u00e9carts de r\u00e9\u00e9valuation en France": {},
+ "1058-Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": {}
+ },
+ "106-R\u00e9serves": {
+ "1061-R\u00e9serve l\u00e9gale": {
+ "10611-R\u00e9serve l\u00e9gale proprement dite": {},
+ "10612-Plus-values nettes \u00e0 long terme": {}
+ },
+ "1062-R\u00e9serves indisponibles": {},
+ "1063-R\u00e9serves statutaires ou contractuelles": {},
+ "1064-R\u00e9serves r\u00e9glement\u00e9es": {
+ "10641-Plus-values nettes \u00e0 long terme": {},
+ "10643-R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {},
+ "10648-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "1068-Autres r\u00e9serves": {
+ "10681-R\u00e9serve de propre assureur": {},
+ "10688-R\u00e9serves diverses": {}
+ }
+ },
+ "107-Ecarts d'\u00e9quivalence": {},
+ "108-Compte de l'exploitant": {},
+ "109-Actionnaires: Capital souscrit - non appel\u00e9": {}
+ },
+ "11-Report \u00e0 Nouveau": {
+ "110-Report \u00e0 nouveau (solde cr\u00e9diteur)": {},
+ "119-Report \u00e0 nouveau (solde d\u00e9biteur)": {}
+ },
+ "12-R\u00e9sultat de l'Exercice": {
+ "120-R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": {},
+ "129-R\u00e9sultat de l'exercice (perte)": {}
+ },
+ "13-Subventions d'Investissement": {
+ "131-Subventions d'\u00e9quipement": {
+ "1311-Etat": {},
+ "1312-R\u00e9gions": {},
+ "1313-D\u00e9partements": {},
+ "1314-Communes": {},
+ "1315-Collectivit\u00e9s publiques": {},
+ "1316-Entreprises publiques": {},
+ "1317-Entreprises et organismes priv\u00e9s": {},
+ "1318-Autres": {}
+ },
+ "138-Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": {},
+ "139-Subventions d'investissement inscrites au compte de r\u00e9sultat": {
+ "1391-Subventions d'\u00e9quipement": {
+ "13911-Subventions d'\u00e9quipement": {
+ "13911-Etat": {},
+ "13912-R\u00e9gions": {},
+ "13913-D\u00e9partements": {},
+ "13914-Communes": {},
+ "13915-Collectivit\u00e9s publiques": {},
+ "13916-Entreprises publiques": {},
+ "13917-Entreprises et organismes priv\u00e9s": {},
+ "13918-Autres": {}
+ }
+ },
+ "1398-Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": {}
+ }
+ },
+ "14-Provisions R\u00e9glement\u00e9es": {
+ "142-Provisions r\u00e9glement\u00e9es relative aux immobilisations": {
+ "1423-Provisions pour reconstitution des gisements miniers et p\u00e9troliers": {},
+ "1424-Provisions pour investissement (participation des salari\u00e9s)": {}
+ },
+ "143-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1431-Hausse des prix": {},
+ "1432-Fluctuation des cours": {}
+ },
+ "144-Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": {},
+ "145-Amortissements d\u00e9rogatoires": {},
+ "146-Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {},
+ "147-Plus-values r\u00e9investies": {},
+ "148-Autres provisions r\u00e9glement\u00e9es": {}
+ },
+ "15-Provisions": {
+ "151-Provisions pour risques": {
+ "1511-Provisions pour litiges": {},
+ "1512-Provisions pour garanties donn\u00e9es aux clients": {},
+ "1513-Provisions pour pertes sur march\u00e9s \u00e0 terme": {},
+ "1514-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1515-Provisions pour pertes de change": {},
+ "1516-Provisions pour pertes sur contrats": {},
+ "1518-Autres provisions pour risques": {}
+ },
+ "153-Provisions pour pensions et obligations similaires": {},
+ "154-Provisions pour restructurations": {},
+ "155-Provisions pour imp\u00f4ts": {},
+ "156-Provisions pour renouvellement des immobilisations (entreprises concessionnaires) ": {},
+ "157-Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": {
+ "1572-Provisions pour gros entretien ou grandes r\u00e9visions": {}
+ },
+ "158-Autres provisions pour charges": {
+ "1581-Provisions pour remises en \u00e9tat": {}
+ }
+ },
+ "16-Emprunts et Dettes Assimil\u00e9es": {
+ "161-Emprunts obligataires convertibles": {},
+ "162-Obligations repr\u00e9sentatives de passifs nets remis en fiducie": {},
+ "163-Autres emprunts obligataires": {},
+ "164-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1655-Cautionnements": {}
+ },
+ "166-Participation des salari\u00e9s aux r\u00e9sultats": {
+ "1661-Comptes bloqu\u00e9s": {},
+ "1662-Fonds de participation": {}
+ },
+ "167-Emprunts et dettes assortis de conditions particuli\u00e8res": {
+ "1671-Emissions de titres participatifs": {},
+ "1674-Avances conditionn\u00e9es de l'Etat": {},
+ "1675-Emprunts participatifs": {}
+ },
+ "168-Autres emprunts et dettes assimil\u00e9es": {
+ "1681-Autres emprunts": {},
+ "1685-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1687-Autres dettes": {},
+ "1688-Int\u00e9r\u00eats courus": {
+ "16881-Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": {},
+ "16883-Int\u00e9r\u00eats courus sur autres emprunts obligataires": {},
+ "16884-Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "16885-Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "16886-Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": {},
+ "16887-Int\u00e9r\u00eats courus sur emprunts et dettes assortis de conditions particuli\u00e8res": {},
+ "16888-Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {}
+ },
+ "169-Primes de remboursement des obligations": {}
+ }
+ },
+ "17-Dettes Rattach\u00e9es \u00e0 des Participations": {
+ "171-Dettes rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "174-Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "178-Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "1781-Principal": {},
+ "1788-Int\u00e9r\u00eats courus": {}
+ }
+ },
+ "18-Comptes de liaison des \u00e9tablisssements et soci\u00e9t\u00e9s en participation": {
+ "181-Comptes de liaison des \u00e9tablissements": {},
+ "186-Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": {},
+ "187-Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d'Immobilisations": {
+ "20-Immobilisations incorporelles": {
+ "201-Frais \u00e9tablissement": {
+ "2011-Frais de constitution": {},
+ "2012-Frais de premier \u00e9tablissement": {
+ "20121-Frais de prospection": {},
+ "20122-Frais de publicit\u00e9": {}
+ },
+ "2013-Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {}
+ },
+ "203-Frais de recherche et de d\u00e9veloppement": {},
+ "205-Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {},
+ "206-Droit au bail": {},
+ "207-Fonds commercial": {},
+ "208-Autres immobilisations incorporelles": {
+ "2081-Mali de fusion sur actifs incorporels": {}
+ }
+ },
+ "21-Immobilisations corporelles": {
+ "211-Terrains": {
+ "2111-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2112-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset"
+ },
+ "2113-Sous-sols et sur-sols": {
+ "account_type": "Fixed Asset"
+ },
+ "2114-Terrains de carri\u00e8res (tr\u00e9fonds)": {
+ "account_type": "Fixed Asset"
+ },
+ "2115-Terrains b\u00e2tis": {
+ "21151-Ensembles immobiliers industriels (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "21155-Ensembles immobiliers administratifs et commerciaux (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "21158-Autres ensembles immobiliers": {
+ "211581-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "211588-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "212-Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": {
+ "account_type": "Fixed Asset"
+ },
+ "213-Constructions": {
+ "2131-B\u00e2timents": {
+ "21311-Ensembles immobiliers industriels (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "21315-Ensembles immobiliers administratifs et commerciaux (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "21318-Autres ensembles immobiliers": {
+ "213181-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "213188-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "2135-Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements des constructions": {
+ "21351-Ensembles immobiliers industriels (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "21355-Ensembles immobiliers administratifs et commerciaux (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "21358-Autres ensembles immobiliers": {
+ "213581-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "213588-Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "2138-Ouvrages d'infrastructure": {
+ "21381-Voies de terre": {
+ "account_type": "Fixed Asset"
+ },
+ "21382-Voies de fer": {
+ "account_type": "Fixed Asset"
+ },
+ "21383-Voies d'eau": {
+ "account_type": "Fixed Asset"
+ },
+ "21384-Barrages": {
+ "account_type": "Fixed Asset"
+ },
+ "21385-Pistes d'a\u00e9rodromes": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "214-Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Installations techniques, mat\u00e9riel et outillage industriels": {
+ "2151-Installations complexes sp\u00e9cialis\u00e9es": {
+ "21511-Installations complexes sp\u00e9cialis\u00e9es - sur sol propre": {
+ "account_type": "Fixed Asset"
+ },
+ "21514-Installations complexes sp\u00e9cialis\u00e9es - sur sol d'autrui": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "2153-Installations \u00e0 caract\u00e8re sp\u00e9cifique": {
+ "21531-Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol propre": {
+ "account_type": "Fixed Asset"
+ },
+ "21534-Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol d'autrui": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "2154-Mat\u00e9riel industriel": {
+ "account_type": "Fixed Asset"
+ },
+ "2155-Outillage industriel": {
+ "account_type": "Fixed Asset"
+ },
+ "2157-Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriel": {
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres immobilisations corporelles": {
+ "2181-Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Mat\u00e9riel de transport": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Mat\u00e9riel de bureau et mat\u00e9riel informatique": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Mobilier": {
+ "account_type": "Fixed Asset"
+ },
+ "2185-Cheptel": {
+ "account_type": "Fixed Asset"
+ },
+ "2186-Emballages r\u00e9cup\u00e9rables": {
+ "account_type": "Fixed Asset"
+ },
+ "2187-Mali de fusion sur actifs corporels": {},
+ "account_type": "Fixed Asset"
+ },
+ "account_type": "Fixed Asset"
+ },
+ "22-Immobilisations mises en concession": {},
+ "23-Immobilisations en cours": {
+ "231-Immobilisations corporelles en cours": {
+ "2312-Terrains": {},
+ "2313-Constructions": {},
+ "2315-Installations techniques, mat\u00e9riel et outillage industriels": {},
+ "2318-Autres immobilisations corporelles": {}
+ },
+ "232-Immobilisations incorporelles en cours": {},
+ "237-Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": {},
+ "238-Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": {
+ "2382-Terrains": {},
+ "2383-Constructions": {},
+ "2385-Installations techniques, mat\u00e9riel et outillage industriels": {},
+ "2388-Autres immobilisations corporelles": {}
+ }
+ },
+ "25-Parts dans des entreprises li\u00e9es et cr\u00e9ances sur des entreprises li\u00e9es": {
+ "is_group": 1
+ },
+ "26-Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "261-Titres de participation": {
+ "2611-Actions": {},
+ "2618-Autres titres": {}
+ },
+ "266-Autres formes de participation": {
+ "2661-Droit repr\u00e9sentatifs d'actifs nets remis en fiducie": {}
+ },
+ "267-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "2671-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2674-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2675-Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": {},
+ "2676-Avances consolidables": {},
+ "2677-Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2678-Int\u00e9r\u00eats courus": {}
+ },
+ "268-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "2681-Principal": {},
+ "2688-Int\u00e9r\u00eats courus": {}
+ },
+ "269-Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": {
+ "2711-Actions": {},
+ "2718-Autres titres": {}
+ },
+ "272-Titres immobilis\u00e9s (droit de cr\u00e9ance)": {
+ "2721-Obligations": {},
+ "2722-Bons": {}
+ },
+ "273-Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": {},
+ "274-Pr\u00eats": {
+ "2741-Pr\u00eats participatifs": {},
+ "2742-Pr\u00eats aux associ\u00e9s": {},
+ "2743-Pr\u00eats au personnel": {},
+ "2748-Autres pr\u00eats": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts": {},
+ "2755-Cautionnements": {}
+ },
+ "276-Autres cr\u00e9ances immobilis\u00e9es": {
+ "2761-Cr\u00e9ances diverses": {},
+ "2768-Int\u00e9r\u00eats courus": {
+ "27682-Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": {},
+ "27684-Int\u00e9r\u00eats courus sur pr\u00eats": {},
+ "27685-Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": {},
+ "27688-Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": {}
+ }
+ },
+ "277-(Actions propres ou parts propres)": {
+ "2771-Actions propres ou parts propres": {},
+ "2772-Actions propres ou parts propres en voie d'annulation": {}
+ },
+ "278-Mali de fusion sur actifs financiers": {},
+ "279-Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": {}
+ },
+ "28-Amortissements des immobilisations": {
+ "280-Amortissements des immobilisations incorporelles": {
+ "2801-Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 212)": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2803-Frais de recherche et de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2805-Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2807-Fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2808-Autres immobilisations incorporelles": {
+ "28081-Mali de fusion sur actifs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "account_type": "Accumulated Depreciation"
+ },
+ "account_type": "Accumulated Depreciation"
+ },
+ "281-Amortissements des immobilisations corporelles": {
+ "2811-Terrains de gisement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Constructions (m\u00eame ventilation que celle du compte 213)": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte du 214)": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Installations techniques, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 218)": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {
+ "28187-Mali de fusion sur actifs corporels": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "account_type": "Accumulated Depreciation"
+ },
+ "account_type": "Accumulated Depreciation"
+ },
+ "282-Amortissements des immobilisations mises en concession": {},
+ "account_type": "Accumulated Depreciation"
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "290-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2905-Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": {},
+ "2906-Droit au bail": {},
+ "2907-Fonds commercial": {},
+ "2908-Autres immobilisations incorporelles": {
+ "29081-Mali de fusion sur actifs incorporels": {}
+ }
+ },
+ "291-D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": {
+ "2911-Terrains (autres que terrains de gisement)": {
+ "29187-Mali de fusion sur actifs corporels": {}
+ }
+ },
+ "292-D\u00e9pr\u00e9ciations des immobilisations mises en concession": {},
+ "293-D\u00e9pr\u00e9ciations des immobilisations en cours": {
+ "2931-Immobilisations corporelles en cours": {},
+ "2932-Immobilisations incorporelles en cours": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "2961-Titres de participation": {},
+ "2966-Autres formes de participation": {},
+ "2967-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": {},
+ "2968-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9": {},
+ "2972-Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272)": {},
+ "2973- Titres immobilis\u00e9s de l'activit\u00e9 de portefuille": {},
+ "2974-Pr\u00eats (m\u00eame ventilation que celle du compte 274)": {},
+ "2975-D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": {},
+ "2976-Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": {
+ "29787-Mali de fusion sur actifs financiers": {}
+ }
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks et En-Cours": {
+ "31-Mati\u00e8res premi\u00e8res (et fournitures)": {
+ "311-Mati\u00e8res (ou groupe) A": {},
+ "312-Mati\u00e8res (ou groupe) B": {},
+ "317-Fournitures A, B, C, ...": {}
+ },
+ "32-Autres approvisionnements": {
+ "321-Mat\u00e8res consommables": {
+ "3211-Mati\u00e8res (ou groupe) C": {},
+ "3212-Mati\u00e8res (ou groupe) D": {}
+ },
+ "322-Fournitures consommables": {
+ "3221-Combustibles": {},
+ "3222-Produits d'entretien": {},
+ "3223-Fournitures d'atelier et d'usine": {},
+ "3224-Fournitures de magasin": {},
+ "3225-Fournitures de bureau": {}
+ },
+ "326-Emballages": {
+ "3261-Emballages perdus": {},
+ "3265-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3267-Emballages \u00e0 usage mixte": {}
+ }
+ },
+ "33-En-cours de production de biens": {
+ "331-Produits en cours": {
+ "3311-Produits en cours P1": {},
+ "3312-Produits en cours P2": {}
+ },
+ "335-Travaux en cours": {
+ "Travaux en cours T1": {},
+ "Travaux en cours T2": {}
+ }
+ },
+ "34-En-cours de production de services": {
+ "341-Etudes en cours": {
+ "3411-Etudes en cours E1": {},
+ "3412-Etudes en cours E2": {}
+ },
+ "345-Prestations de services en cours": {
+ "3451-Prestations de services S1": {},
+ "3452-Prestations de services S2": {}
+ }
+ },
+ "35-Stocks de produits": {
+ "351-Produits interm\u00e9diaires": {
+ "3511-Produits interm\u00e9diaires (ou groupe) A": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "3512-Produits interm\u00e9diaires (ou groupe) B": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "account_type": "Stock"
+ },
+ "355-Produits finis": {
+ "3551-Produits finis (ou groupe) A": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "3552-Produits finis (ou groupe) B": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "account_type": "Stock"
+ },
+ "358-Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": {
+ "3581-D\u00e9chets": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "3585-Rebuts": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "3586-Mati\u00e8res de r\u00e9cup\u00e9ration": {
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "account_type": "Stock"
+ },
+ "account_type": "Stock"
+ },
+ "36-(Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \"stocks provenant d'immobilisations\")": {},
+ "37-Stocks de marchandises": {
+ "371-Marchandises (ou groupe) A": {},
+ "372-Marchandises (ou groupe) B": {}
+ },
+ "38-Stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation (en cas d'inventaire permanent en comptabilit\u00e9 g\u00e9n\u00e9rale)": {},
+ "39-D\u00e9pr\u00e9ciations des stocks et en-cours": {
+ "391-D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res (et fournitures)": {
+ "3911-Mati\u00e8res (ou groupe) A": {},
+ "3912-Mati\u00e8res (ou groupe) B": {},
+ "3917-Fournitures A, B, C, ...": {}
+ },
+ "392-D\u00e9pr\u00e9ciations des autres approvisionnements": {
+ "3921-Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": {},
+ "3922-Fournitures consommables (m\u00eame ventilation que celle du compte 322)": {},
+ "3926-Emballages (m\u00eame ventilation que celle du compte 326)": {}
+ },
+ "393-D\u00e9pr\u00e9ciations des en-cours de production de biens": {
+ "3931-Etudes en cours (m\u00eame ventilation que celle du compte 341)": {},
+ "3935-Travaux en cours (m\u00eame ventilation que celle du compte 335)": {}
+ },
+ "394-D\u00e9pr\u00e9ciations des en-cours de production de services": {
+ "3941-Etudes en cours (m\u00eame ventilation que celle du compte 341)": {},
+ "3945-Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": {}
+ },
+ "395-D\u00e9pr\u00e9ciations des stocks de produits": {
+ "3951-Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": {},
+ "3955-Produits finis (m\u00eame ventilation que celle du compte 355)": {}
+ },
+ "397-D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "3971-Marchandise (ou groupe) A": {},
+ "3972-Marchandise (ou groupe) B": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et Comptes Rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": {},
+ "4096-Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {},
+ "4097-Fournisseurs - Autres avoirs": {
+ "40971-Fournisseurs d'exploitation": {},
+ "40974-Fournisseurs d'immobilisation": {}
+ },
+ "4098-Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "410-Clients et Comptes rattach\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "411-Clients": {
+ "4111-Clients - Ventes de biens ou de prestations de services": {
+ "account_type": "Receivable"
+ },
+ "4117-Clients - Retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients - Effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "416-Clients douteux ou litigieux": {
+ "account_type": "Receivable"
+ },
+ "418-Clients - Produits non encore factur\u00e9s": {
+ "4181-Clients - Factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4188-Clients - Int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel et comptes rattach\u00e9s (ACTIF)": {
+ "425-Personnel - Avances et acomptes": {}
+ },
+ "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {},
+ "437-Autres organismes sociaux": {},
+ "438-Organismes sociaux - Produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": {
+ "441-Etat - Subventions \u00e0 recevoir": {
+ "4411-Subventions d'investissement": {},
+ "4417-Subventions d'exploitation": {},
+ "4418-Subventions d'\u00e9quilibre": {},
+ "4419-Avances sur subventions": {}
+ },
+ "443-Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": {
+ "4431-Cr\u00e9ances sur l'Etat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": {},
+ "4438-Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": {}
+ },
+ "445-Etat - Taxes sur le chiffre d'affaires (ACTIF)": {
+ "4452-TVA due intracommunautaire": {},
+ "4456-Taxes sur le chiffre d'affaires d\u00e9ductibles": {
+ "44562-TVA sur immobilisations": {},
+ "44563-TVA transf\u00e9r\u00e9e par d'autres entreprises": {},
+ "44566-TVA sur autres biens et services": {
+ "tax_rate": 20.0
+ },
+ "44567-Cr\u00e9dit de TVA \u00e0 reporter": {},
+ "44568-Taxes assimil\u00e9es \u00e0 la TVA": {}
+ },
+ "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (ACTIF)": {
+ "44581-Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": {},
+ "44582-Acomptes - R\u00e9gime du forfait": {},
+ "44583-Remboursement de taxes sur le chiffre d'affaires demand\u00e9": {},
+ "44586-Taxes sur le chiffre d'affaires sur factures non parvenues": {}
+ }
+ },
+ "448-Etat - Charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4482-Charges fiscales sur cong\u00e9s \u00e0 payer": {},
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ }
+ },
+ "45-Groupe et associ\u00e9s (ACTIF)": {
+ "456-Associ\u00e9s - Op\u00e9rations sur le capital (ACTIF)": {
+ "4562-Apporteurs - Capital appel\u00e9, non vers\u00e9": {
+ "45621-Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": {},
+ "45625-Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": {}
+ }
+ }
+ },
+ "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": {
+ "462-Cr\u00e9ances sur cessions d'immobilisations": {},
+ "465-Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {},
+ "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (ACTIF)": {},
+ "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (ACTIF)": {
+ "4687-Produits \u00e0 recevoir": {}
+ }
+ },
+ "47-Comptes transitoires ou d'attente (ACTIF)": {
+ "471-Comptes d'attente (ACTIF)": {
+ "account_type": "Temporary"
+ },
+ "476-Diff\u00e9rences de conversion (ACTIF)": {
+ "4761-Diminution des cr\u00e9ances": {},
+ "4762-Augmentation des dettes": {},
+ "4768-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ },
+ "478-Autres comptes transitoires (ACTIF)": {
+ "4781-Mali de fusion sur actif circulant": {},
+ "4786-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (ACTIF)": {}
+ }
+ },
+ "48-Comptes de r\u00e9gularisation (ACTIF)": {
+ "481-Charges \u00e0 r\u00e9partir sur plusieurs exercices": {
+ "4816-Frais d'\u00e9mission des emprunts": {}
+ },
+ "486-Charges constat\u00e9es d'avance": {},
+ "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (ACTIF)": {
+ "4886-Charges": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciation des comptes de tiers (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {},
+ "495-D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": {
+ "4951-Comptes du groupe": {},
+ "4955-Comptes courants des associ\u00e9s": {},
+ "4958-Op\u00e9rations faites en commun et en GIE": {}
+ },
+ "496-D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": {
+ "4962-Cr\u00e9ances sur cessions d'immobilisations": {},
+ "4965-Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {},
+ "4967-Autres comptes d\u00e9biteurs": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et Comptes Rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs": {
+ "4011-Fournisseurs - Achats de biens ou de prestations de services": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseurs - Retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "403-Fournisseurs - Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs d'immobilisations": {
+ "4041-Fournisseurs - Achats d'immobilisations": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs d'immobilisations - Retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "405-Fournisseurs d'immobilisations - Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs - Factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4084-Fournisseurs d'immobilisations": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4088-Fournisseurs - Int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients - Avances et acomptes re\u00e7us sur commandes": {},
+ "4196-Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4197-Clients - Autres avoirs": {},
+ "4198-Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": {}
+ }
+ },
+ "42-Personnel et comptes rattach\u00e9s (PASSIF)": {
+ "421-Personnel - R\u00e9mun\u00e9rations dues": {},
+ "422-Comit\u00e9s d'entreprises, d'\u00e9tablissement...": {},
+ "424-Participation des salari\u00e9s aux r\u00e9sultats": {
+ "4246-R\u00e9serve sp\u00e9ciale": {},
+ "4248-Comptes courants": {}
+ },
+ "426-Personnel - D\u00e9p\u00f4ts": {},
+ "427-Personnel - Oppositions": {},
+ "428-Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4282-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4284-Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux - Charges \u00e0 payer": {
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-Etat et autres collectivit\u00e9s publiques (PASSIF)": {
+ "442-Etat - Imp\u00f4ts et taxes recouvrables sur des tiers": {
+ "4424-Obligataires": {},
+ "4425-Associ\u00e9s": {}
+ },
+ "444-Etat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": {},
+ "445-Etat - Taxes sur le chiffre d'affaires (PASSIF)": {
+ "4455-Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": {
+ "44551-TVA \u00e0 d\u00e9caisser": {},
+ "44558-Taxes assimil\u00e9es \u00e0 la TVA": {}
+ },
+ "4457-Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": {
+ "44571-TVA collect\u00e9e": {
+ "account_type": "Tax",
+ "tax_rate": 20.0
+ },
+ "44578-Taxes assimil\u00e9es \u00e0 la TVA": {}
+ },
+ "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (PASSIF)": {
+ "44584-TVA r\u00e9cup\u00e9r\u00e9e d'avance": {},
+ "44587-Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": {}
+ }
+ },
+ "446-Obligations cautionn\u00e9es": {},
+ "447-Autres imp\u00f4ts, taxes et versements assimil\u00e9s": {},
+ "449-Quotas d'\u00e9mission \u00e0 acqu\u00e9rir": {}
+ },
+ "45-Groupe et associ\u00e9s (PASSIF)": {
+ "451-Groupe (PASSIF)": {},
+ "455-Associ\u00e9s - Comptes courants (PASSIF)": {
+ "4551-Principal (PASSIF)": {},
+ "4558-Int\u00e9r\u00eats courus (PASSIF)": {}
+ },
+ "456-Associ\u00e9s - Op\u00e9rations sur le capital (PASSIF)": {
+ "4561-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": {
+ "45611-Apports en nature": {},
+ "45615-Apports en num\u00e9raire": {}
+ },
+ "4563-Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": {},
+ "4564-Associ\u00e9s - Versements anticip\u00e9s": {},
+ "4566-Actionnaires d\u00e9faillants": {},
+ "4567-Associ\u00e9s - Capital \u00e0 rembourser": {}
+ },
+ "457-Associ\u00e9s - Dividendes \u00e0 payer": {},
+ "458-Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": {
+ "4581-Op\u00e9rations courantes": {},
+ "4588-Int\u00e9r\u00eats courus": {}
+ }
+ },
+ "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": {
+ "464-Dettes sur acquisitions de valeurs mobili\u00e8res de placement": {},
+ "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (PASSIF)": {},
+ "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (PASSIF)": {
+ "4686-Charges \u00e0 payer": {}
+ }
+ },
+ "47-Comptes transitoires ou d'attente (PASSIF)": {
+ "471-Comptes d'attente (PASSIF)": {
+ "account_type": "Temporary"
+ },
+ "477-Diff\u00e9rences de conversion (PASSIF)": {
+ "4771-Augmentation des cr\u00e9ances": {},
+ "4772-Diminution des dettes": {},
+ "4778-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ },
+ "478-Autres comptes transitoires (PASSIF)": {
+ "4787-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (PASSIF)": {}
+ }
+ },
+ "48-Comptes de r\u00e9gularisation (PASSIF)": {
+ "487-Produits constat\u00e9s d'avance": {},
+ "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4887-Produits": {}
+ }
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes Financiers": {
+ "50-Valeurs mobili\u00e8res de placement": {
+ "501-Parts dans des entreprises li\u00e9es": {},
+ "502-Actions propres": {
+ "5021-Actions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es aux employ\u00e9s et affect\u00e9es \u00e0 des plans d\u00e9termin\u00e9s": {},
+ "5022-Actions disponibles pour \u00eatre attribu\u00e9es aux employ\u00e9s ou pour la r\u00e9gularisation des cours de bourse": {}
+ },
+ "503-Actions": {
+ "5031-Titres cot\u00e9s": {},
+ "5035-Titres non cot\u00e9s": {}
+ },
+ "504-Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {},
+ "505-Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": {},
+ "506-Obligations": {
+ "5061-Titres cot\u00e9s": {},
+ "5065-Titres non cot\u00e9s": {}
+ },
+ "507-Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "508-Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": {
+ "5081-Autres valeurs mobili\u00e8res": {},
+ "5082-Bons de souscription": {},
+ "5088-Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": {}
+ },
+ "509-Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": {}
+ },
+ "51-Banques, \u00e9tablissements financiers et assimil\u00e9s": {
+ "511-Valeurs \u00e0 l'encaissement": {
+ "5111-Coupons \u00e9chus \u00e0 l'encaissement": {},
+ "5112-Ch\u00e8ques \u00e0 encaisser": {},
+ "5113-Effets \u00e0 l'encaissement": {},
+ "5114-Effets \u00e0 l'escompte": {}
+ },
+ "512-Banques": {
+ "5121-Comptes en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5124-Comptes en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "514-Ch\u00e8ques postaux": {},
+ "515-\"Caisses\" du Tr\u00e9sor et des \u00e9tablissements publics": {},
+ "516-Soci\u00e9t\u00e9s de bourse": {},
+ "517-Autres organismes financiers": {},
+ "518-Int\u00e9r\u00eats courus": {
+ "5181-Int\u00e9r\u00eats courus \u00e0 payer": {},
+ "5188-Int\u00e9r\u00eats courus \u00e0 recevoir": {}
+ },
+ "519-Concours bancaires courants": {
+ "5191-Cr\u00e9dit de mobilisation des cr\u00e9ances commerciales (CMCC)": {},
+ "5193-Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": {},
+ "5198-Int\u00e9r\u00eats courus sur concours bancaires courants": {}
+ }
+ },
+ "52-Instruments de tr\u00e9sorerie": {
+ "is_group": 1
+ },
+ "53-Caisse": {
+ "531-Caisse si\u00e8ge social": {
+ "5311-Caisse en monnaie nationale": {
+ "account_type": "Cash"
+ },
+ "5314-Caisse en devises": {
+ "account_type": "Cash"
+ },
+ "account_type": "Cash"
+ },
+ "532-Caisse succursale (ou usine) A": {
+ "account_type": "Cash"
+ },
+ "533-Caisse succursale (ou usine) B": {
+ "account_type": "Cash"
+ },
+ "account_type": "Cash"
+ },
+ "54-R\u00e9gies d'avance et accr\u00e9ditifs": {
+ "is_group": 1
+ },
+ "58-Virements internes": {
+ "is_group": 1
+ },
+ "59-D\u00e9pr\u00e9ciations des comptes financiers": {
+ "590-D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": {
+ "5903-Actions": {},
+ "5904-Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {},
+ "5906-Obligations": {},
+ "5908-Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de Charges": {
+ "60-Achats (sauf 603)": {
+ "601-Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)": {
+ "6011-Mati\u00e8res (ou groupe) A": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "6012-Mati\u00e8res (ou groupe) B": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "6017-Fournitures A, B, C...": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "602-Achats stock\u00e9s - Autres approvisionnements": {
+ "6021-Mati\u00e8res consommables": {
+ "60211-Mati\u00e8res (ou groupe) C": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60212-Mati\u00e8res (ou groupe) D": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "6022-Fournitures consommables": {
+ "60221-Combustibles": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60222-Produits d'entretien": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60223-Fournitures d'atelier et d'usine": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60224-Fournitures de magasin": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60225-Fournitures de bureau": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "6026-Emballages": {
+ "60261-Emballages perdus": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60265-Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "60267-Emballages \u00e0 usage mixte": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "603-Variations des stocks (approvisionnements et marchandises)": {
+ "6031-Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)": {
+ "account_type": "Stock Adjustment"
+ },
+ "6032-Variation des stocks des autres approvisionnements": {
+ "account_type": "Stock Adjustment"
+ },
+ "6037-Variation des stocks de marchandises": {
+ "account_type": "Stock Adjustment"
+ },
+ "account_type": "Stock Adjustment"
+ },
+ "604-Achats d'\u00e9tudes et prestations de service": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "605-Achats de mat\u00e9riel, \u00e9quipements et travaux": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "606-Achats non stock\u00e9s de mati\u00e8res et founitures": {
+ "6061-Fournitures non stockables (eau, \u00e9nergie...)": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "6063-Fournitures d'entretien et de petit \u00e9quipement": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "6064-Fournitures administratives": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "6068-Autres mati\u00e8res et fournitures": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "607-Achats de marchandises": {
+ "6071-Marchandises (ou groupe) A": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "6072-Marchandises (ou groupe) B": {
+ "account_type": "Cost of Goods Sold"
+ },
+ "account_type": "Cost of Goods Sold"
+ },
+ "608-(Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, \u00e0 la recapitulation des Frais accessoires incorpor\u00e9s aux achats)": {
+ "account_type": "Expenses Included In Valuation"
+ },
+ "609-Rabais, remises et ristournes obtenus sur achats": {
+ "6091-Rabais, remises et ristournes obtenus sur achats - de mati\u00e8res premi\u00e8res (et fournitures)": {},
+ "6092-Rabais, remises et ristournes obtenus sur achats - d'autres approvisionnements stock\u00e9s": {},
+ "6094-Rabais, remises et ristournes obtenus sur achats - d'\u00e9tudes et prestations de services": {},
+ "6095-Rabais, remises et ristournes obtenus sur achats - de mat\u00e9riel, \u00e9quipements et travaux": {},
+ "6096-Rabais, remises et ristournes obtenus sur achats - d'approvisionnements non stock\u00e9s": {},
+ "6097-Rabais, remises et ristournes obtenus sur achats - de marchandises": {},
+ "6098-Rabais, remises et ristournes non affect\u00e9s": {}
+ }
+ },
+ "61-Services ext\u00e9rieurs": {
+ "611-Sous-traitance g\u00e9n\u00e9rale": {},
+ "612-Redevances de cr\u00e9dit-bail": {
+ "6122-Cr\u00e9dit-bail mobilier": {},
+ "6125-Cr\u00e9dit-bail immobilier": {}
+ },
+ "613-Locations": {
+ "6132-Locations immobili\u00e8res": {},
+ "6135-Locations mobili\u00e8res": {},
+ "6136-Malis sur emballages": {}
+ },
+ "614-Charges locatives et de copropri\u00e9t\u00e9": {},
+ "615-Entretiens et r\u00e9parations": {
+ "6152-Entretiens et r\u00e9parations - sur biens immobiliers": {},
+ "6155-Entretiens et r\u00e9parations - sur biens mobiliers": {},
+ "6156-Maintenance": {}
+ },
+ "616-Primes d'assurance": {
+ "6161-Multirisques": {},
+ "6162-Assurance obligatoire dommage construction": {},
+ "6163-Assurance-transport": {
+ "61636-Assurance-transport - sur achats": {},
+ "61637-Assurance-transport - sur ventes": {},
+ "61638-Assurance-transport - sur autres biens": {}
+ },
+ "6164-Risques d'exploitation": {},
+ "6165-Insolvabilit\u00e9 clients": {}
+ },
+ "617-Etudes et recherches": {},
+ "618-Divers": {
+ "6181-Documentation g\u00e9n\u00e9rale": {},
+ "6183-Documentation technique": {},
+ "6185-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {}
+ },
+ "619-Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": {}
+ },
+ "62-Autres services ext\u00e9rieurs": {
+ "621-Personnel ext\u00e9rieur \u00e0 l'entreprise": {
+ "6211-Personnel int\u00e9rimaire": {},
+ "6214-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": {}
+ },
+ "622-R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": {
+ "6221-Commissions et courtages sur achats": {},
+ "6222-Commissions et courtages sur ventes": {},
+ "6224-R\u00e9mun\u00e9rations des transitaires": {},
+ "6225-R\u00e9mun\u00e9rations d'affacturage": {},
+ "6226-Honoraires": {},
+ "6227-Frais d'actes et de contentieux": {},
+ "6228-Divers": {}
+ },
+ "623-Publicit\u00e9, publications, relations publiques": {
+ "6231-Annonces et insertions": {},
+ "6232-Echantillons": {},
+ "6233-Foires et expositions": {},
+ "6234-Cadeaux \u00e0 la client\u00e8le": {},
+ "6235-Primes": {},
+ "6236-Catalogues et imprim\u00e9s": {},
+ "6237-Publications": {},
+ "6238-Divers (pourboires, dons courants...)": {}
+ },
+ "624-Transports de biens et transports collectifs du personnel": {
+ "6241-Transports sur achats": {},
+ "6242-Transports sur ventes": {
+ "account_type": "Chargeable"
+ },
+ "6243-Transports entre \u00e9tablissements ou chantiers": {},
+ "6244-Transports administratifs": {},
+ "6247-Transports collectifs du personnel": {},
+ "6248-Divers": {}
+ },
+ "625-D\u00e9placements, missions et r\u00e9ceptions": {
+ "6251-Voyages et d\u00e9placements": {},
+ "6255-Frais de d\u00e9m\u00e9nagement": {},
+ "6256-Missions": {},
+ "6257-R\u00e9ceptions": {}
+ },
+ "626-Frais postaux et de t\u00e9l\u00e9communications": {},
+ "627-Services bancaires et assimil\u00e9s": {
+ "6271-Frais sur titres (achat, vente, garde)": {},
+ "6272-Commissions et frais sur \u00e9mission d'emprunts": {},
+ "6275-Frais sur effets": {},
+ "6276-Location de coffres": {},
+ "6278-Autres frais et commissions sur prestations de services": {}
+ },
+ "628-Divers": {
+ "6281-Concours divers (cotisations...)": {},
+ "6284-Frais de recrutement de personnel": {}
+ },
+ "629-Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": {}
+ },
+ "63-Imp\u00f4ts, taxes et versements assimil\u00e9s": {
+ "631-Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": {
+ "6311-Taxes sur les salaires": {},
+ "6312-Taxe d'apprentissage": {},
+ "6313-Participation des employeurs \u00e0 la formation professionnelle continue": {},
+ "6314-Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": {},
+ "6318-Autres": {}
+ },
+ "633-Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": {
+ "6331-Versement de transport": {},
+ "6332-Allocations logement": {},
+ "6333-Participation des employeurs \u00e0 la formation professionnelle continue": {},
+ "6334-Participation des employeurs \u00e0 l'effort de construction": {},
+ "6335-Versements lib\u00e9ratoires ouvrant droit \u00e0 l'\u00e9xon\u00e9ration de la taxe d'apprentissage": {},
+ "6338-Autres": {}
+ },
+ "635-Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": {
+ "6351-Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": {
+ "63511-Contribution \u00e9conomique territoriale": {},
+ "63512-Taxes fonci\u00e8res": {},
+ "63513-Autres imp\u00f4ts locaux": {},
+ "63514-Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": {}
+ },
+ "6352-Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables": {},
+ "6353-Imp\u00f4ts indirects": {},
+ "6354-Droits d'enregistrement et de timbre": {
+ "63541-Droits de mutation": {}
+ },
+ "6358-Autres droits": {}
+ },
+ "637-Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": {
+ "6371-Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": {},
+ "6372-Taxes per\u00e7ues par les organismes publics internationaux": {},
+ "6374-Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": {},
+ "6378-Taxes diverses": {}
+ }
+ },
+ "64-Charges de personnel": {
+ "641-R\u00e9mun\u00e9rations du personnel": {
+ "6411-Salaires, appointements": {},
+ "6412-Cong\u00e9s pay\u00e9s": {},
+ "6413-Primes et gratifications": {},
+ "6414-Indemnit\u00e9s et avantages divers": {},
+ "6415-Suppl\u00e9ment familial": {}
+ },
+ "644-R\u00e9mun\u00e9ration du travail de l'exploitant": {},
+ "645-Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": {
+ "6451-Cotisations \u00e0 l'URSSAF": {},
+ "6452-Cotisations aux mutuelles": {},
+ "6453-Cotisations aux caisses de retraites": {},
+ "6454-Cotisations aux ASSEDIC": {}
+ },
+ "646-Cotisations sociales personnelles de l'exploitant": {},
+ "647-Autres charges sociales": {
+ "is_group": 1
+ },
+ "648-Autres charges de personnel": {}
+ },
+ "65-Autres charges de gestion courante": {
+ "651-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
+ "6511-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": {},
+ "6516-Droits d'auteur et de reproduction": {},
+ "6518-Autres droits et valeurs similaires": {}
+ },
+ "653-Jetons de pr\u00e9sence": {},
+ "654-Pertes sur cr\u00e9ances irr\u00e9couvrables": {
+ "6541-Cr\u00e9ances de l'exercice": {},
+ "6544-Cr\u00e9ances des exercices ant\u00e9rieurs": {}
+ },
+ "655-Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6551-Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6555-Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "656-Pertes de change sur cr\u00e9ances et dettes commerciales": {},
+ "658-Charges diverses de gestion courante": {}
+ },
+ "66-Charges financi\u00e8res": {
+ "661-Charges d'int\u00e9r\u00eats": {
+ "6611-Int\u00e9r\u00eats des emprunts et dettes": {
+ "66116-Int\u00e9r\u00eats des emprunts et dettes - des emprunts et dettes assimil\u00e9es": {},
+ "66117-Int\u00e9r\u00eats des emprunts et dettes - des dettes rattach\u00e9es \u00e0 des participations": {}
+ },
+ "6612-Charges de la fiducie, r\u00e9sultat de la p\u00e9riode": {},
+ "6615-Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6616-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6617-Int\u00e9r\u00eats des obligations cautionn\u00e9es": {},
+ "6618-Int\u00e9r\u00eats des autres dettes": {
+ "66181-Int\u00e9r\u00eats des autres dettes - des dettes commerciales": {},
+ "66188-Int\u00e9r\u00eats des autres dettes - des dettes diverses": {}
+ }
+ },
+ "664-Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": {},
+ "665-Escomptes accord\u00e9s": {},
+ "666-Pertes de change financi\u00e8res": {
+ "account_type": "Round Off"
+ },
+ "667-Charges nettes sur cessions de valeurs mobili\u00e8res de placement": {},
+ "668-Autres charges financi\u00e8res": {}
+ },
+ "67-Charges exceptionnelles": {
+ "671-Charges exceptionnelles sur op\u00e9rations de gestion": {
+ "6711-P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": {},
+ "6712-P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": {},
+ "6713-Dons, lib\u00e9ralit\u00e9s": {},
+ "6714-Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": {},
+ "6715-Subventions accord\u00e9es": {},
+ "6717-Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": {},
+ "6718-Autres charges exceptionnelles sur op\u00e9rations de gestion": {}
+ },
+ "672-(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les charges sur exercices ant\u00e9rieurs)": {},
+ "674-Op\u00e9rations de constitution ou liquidation des fiducies": {
+ "6741-Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": {},
+ "6742-Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": {}
+ },
+ "675-Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": {
+ "6751-Immobilisations incorporelles": {},
+ "6752-Immobilisations corporelles": {},
+ "6756-Immobilisations financi\u00e8res": {},
+ "6758-Autres \u00e9l\u00e9ments d'actif": {}
+ },
+ "678-Autres charges exceptionnelles": {
+ "6781-Mali provenant de clauses d'indexation": {},
+ "6782-Lots": {},
+ "6783-Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elles-m\u00eame": {},
+ "6788-Charges exceptionnelles diverses": {}
+ }
+ },
+ "68-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": {
+ "681-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": {
+ "6811-Dotations aux amortissements sur immobilisations incorporelles et corporelles": {
+ "68111-Immobilisations incorporelles": {
+ "account_type": "Depreciation"
+ },
+ "68112-Immobilisations corporelles": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "6812-Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": {
+ "account_type": "Depreciation"
+ },
+ "6815-Dotations aux provisions d'exploitation": {
+ "account_type": "Depreciation"
+ },
+ "6816-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": {
+ "68161-Immobilisations incorporelles": {
+ "account_type": "Depreciation"
+ },
+ "68162-Immobilisations corporelles": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "6817-Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": {
+ "68173-Stocks et en-cours": {
+ "account_type": "Depreciation"
+ },
+ "68174-Cr\u00e9ances": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "686-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": {
+ "6861-Dotations aux amortissements des primes de remboursement des obligations": {
+ "account_type": "Depreciation"
+ },
+ "6865-Dotations aux provisions financi\u00e8res": {
+ "account_type": "Depreciation"
+ },
+ "6866-Dotations aux d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": {
+ "68662-Immobilisations financi\u00e8res": {
+ "account_type": "Depreciation"
+ },
+ "68665-Valeurs mobili\u00e8res de placement": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "6868-Autres dotations": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "687-Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": {
+ "6871-Dotations aux amortissements exceptionnels des immobilisations": {
+ "account_type": "Depreciation"
+ },
+ "6872-Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": {
+ "68725-Amortissements d\u00e9rogatoires": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "6873-Dotations aux provisions r\u00e9glement\u00e9es (stocks)": {
+ "account_type": "Depreciation"
+ },
+ "6874-Dotations aux autres provisions r\u00e9glement\u00e9es": {
+ "account_type": "Depreciation"
+ },
+ "6875-Dotations aux provisions exceptionnelles": {
+ "account_type": "Depreciation"
+ },
+ "6876-Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": {
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "account_type": "Depreciation"
+ },
+ "69-Participation des salari\u00e9s, imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": {
+ "691-Participation des salari\u00e9s aux r\u00e9sultats": {},
+ "695-Imp\u00f4ts sur les b\u00e9n\u00e9fices": {
+ "6951-Imp\u00f4ts dus en France": {},
+ "6952-Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "6954-Imp\u00f4ts dus \u00e0 l'\u00e9tranger": {}
+ },
+ "696-Suppl\u00e9ments d'imp\u00f4ts sur les soci\u00e9t\u00e9s, li\u00e9s aux distributions": {},
+ "698-Int\u00e9gration fiscale": {
+ "6981-Int\u00e9gration fiscale - Charges": {},
+ "6989-Int\u00e9gration fiscale - Produits": {}
+ },
+ "699-Produits - Report en arri\u00e8re des d\u00e9ficits": {}
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de Produits": {
+ "70-Ventes de produits fabriqu\u00e9s, prestations de services, marchandises": {
+ "701-Ventes de produits finis": {
+ "7011-Produits finis (ou groupe) A": {},
+ "7012-Produits (ou groupe) B": {}
+ },
+ "702-Ventes de produits interm\u00e9diaires": {},
+ "703-Ventes de produits r\u00e9siduels": {},
+ "704-Travaux": {
+ "7041-Travaux de cat\u00e9gorie (ou activit\u00e9) A": {},
+ "7042-Travaux de cat\u00e9gorie (ou activit\u00e9) B": {}
+ },
+ "705-Etudes": {},
+ "706-Prestations de services": {},
+ "707-Ventes de marchandises": {
+ "7071-Marchandises (ou groupe) A": {},
+ "7072-Marchandises (ou groupe) B": {}
+ },
+ "708-Produits des activit\u00e9s annexes": {
+ "7081-Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {},
+ "7082-Commissions et courtages": {},
+ "7083-Locations diverses": {},
+ "7084-Mise \u00e0 disposition de personnel factur\u00e9e": {},
+ "7085-Ports et frais accessoires factur\u00e9s": {},
+ "7086-Bonis sur reprises d'emballages consign\u00e9s": {},
+ "7087-Bonifications obtenues des clients et primes sur ventes": {},
+ "7088-Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": {}
+ },
+ "709-Rabais, remises et ristournes accord\u00e9s par l'entreprise": {
+ "7091-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits finis": {},
+ "7092-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits interm\u00e9diaires": {},
+ "7094-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur travaux": {},
+ "7095-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur \u00e9tudes": {},
+ "7096-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur prestations de services": {},
+ "7097-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de marchandises": {},
+ "7098-Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur produits des activit\u00e9s annexes": {}
+ }
+ },
+ "71-Production stock\u00e9e (ou d\u00e9stockage)": {
+ "713-Variation des stocks (en-cours de production, produits)": {
+ "7133-Variation des en-cours de production de biens": {
+ "71331-Produits en cours": {},
+ "71335-Travaux en cours": {}
+ },
+ "7134-Variation des en-cours de production de services": {
+ "71341-Etudes en cours": {},
+ "71345-Prestations de services en cours": {}
+ },
+ "7135-Variation des stocks de produits": {
+ "71351-Produits interm\u00e9diaires": {},
+ "71355-Produits finis": {},
+ "71358-Produits r\u00e9siduels": {}
+ }
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {}
+ },
+ "74-Subventions d'exploitation": {
+ "is_group": 1
+ },
+ "75-Autres produits de gestion courante": {
+ "751-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
+ "7511-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": {},
+ "7516-Droits d'auteur et de reproduction": {},
+ "7518-Autres droits et valeurs similaires": {}
+ },
+ "752-Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": {},
+ "753-Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants...": {},
+ "754-Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": {},
+ "755-Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": {
+ "7551-Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7555-Quote-part de b\u00e9n\u00e9fice attribu\u00e9 (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers de gestion courante": {}
+ },
+ "76-Produits financiers": {
+ "761-Produits de participations": {
+ "7611-Revenus des titres de participation": {},
+ "7612-Produits de la fiducie, r\u00e9sultat de la p\u00e9riode": {},
+ "7616-Revenus sur autres formes de participation": {},
+ "7617-Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": {}
+ },
+ "762-Produits des autres immobilisations financi\u00e8res": {
+ "7621-Revenus des titres immobilis\u00e9s": {},
+ "7626-Revenus des pr\u00eats": {},
+ "7627-Revenus des cr\u00e9ances immobilis\u00e9es": {}
+ },
+ "763-Revenus des autres cr\u00e9ances": {
+ "7631-Revenus des cr\u00e9ances commerciales": {},
+ "7638-Revenus des cr\u00e9ances diverses": {}
+ },
+ "764-Revenus des valeurs mobili\u00e8res de placement": {},
+ "765-Escomptes obtenus": {},
+ "766-Gains de change financi\u00e8res": {
+ "account_type": "Round Off"
+ },
+ "767-Produits nets sur cessions de valeurs mobili\u00e8res de placement": {},
+ "768-Autres produits financiers": {}
+ },
+ "77-Produits exceptionnels": {
+ "771-Produits exceptionnels sur op\u00e9rations de gestion": {
+ "7711-D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": {},
+ "7713-Lib\u00e9ralit\u00e9s re\u00e7ues": {},
+ "7714-Rentr\u00e9es sur cr\u00e9ances amorties": {},
+ "7715-Subventions d'\u00e9quilibre": {},
+ "7717-D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": {},
+ "7718-Autres produits exceptionnels sur op\u00e9rations de gestion": {}
+ },
+ "772-(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les Produits sur exercices ant\u00e9rieurs)": {},
+ "774-Op\u00e9rations de constitution ou liquidation des fiducies": {
+ "7741-Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": {},
+ "7742-Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": {}
+ },
+ "775-Produits des cessions d'\u00e9l\u00e9ments d'actif": {
+ "7751-Immobilisations incorporelles": {},
+ "7752-Immobilisations corporelles": {},
+ "7756-Immobilisations financi\u00e8res": {},
+ "7758-Autres \u00e9l\u00e9ments d'actif": {}
+ },
+ "777-Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": {},
+ "778-Autres produits exceptionnels": {
+ "7781-Bonis provenant de clauses d'indexation": {},
+ "7782-Lots": {},
+ "7783-Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": {},
+ "7788-Produits exceptionnels divers": {}
+ }
+ },
+ "78-Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": {
+ "781-Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": {
+ "7811-Reprises sur amortissements des immobilisations incorporelles et corporelles": {
+ "78111-Immobilisations incorporelles": {},
+ "78112-Immobilisations corporelles": {}
+ },
+ "7815-Reprises sur provisions d'exploitation": {},
+ "7816-Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": {
+ "78161-Immobilisations incorporelles": {},
+ "78162-Immobilisations corporelles": {}
+ },
+ "7817-Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": {
+ "78173-Stocks et en-cours": {},
+ "78174-Cr\u00e9ances": {}
+ }
+ },
+ "786-Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": {
+ "7865-Reprises sur provisions financi\u00e8res": {},
+ "7866-Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": {
+ "78662-Immobilisations financi\u00e8res": {},
+ "78665-Valeurs mobili\u00e8res de placement": {}
+ }
+ },
+ "787-Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": {
+ "7872-Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": {
+ "78725-Amortissements d\u00e9rogatoires": {},
+ "78726-Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {},
+ "78727-Plus-values r\u00e9investies": {}
+ },
+ "7873-Reprises sur provisions r\u00e9glement\u00e9es (stocks)": {},
+ "7874-Reprises sur autres provisions r\u00e9glement\u00e9es": {},
+ "7875-Reprises sur provisions exceptionnelles": {},
+ "7876-Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": {}
+ }
+ },
+ "79-Transferts de charges": {
+ "791-Transferts de charges d'exploitation": {},
+ "796-Transferts de charges financi\u00e8res": {},
+ "797-Transferts de charges exceptionnelles": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json
new file mode 100644
index 0000000..fe4c484
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json
@@ -0,0 +1,856 @@
+{
+ "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": {},
+ "5595. Tal\u00e1lm\u00e1nyi d\u00edj, szabadalom v\u00e9tel\u00e1ra \u00e9s hasznos\u00edt\u00e1si d\u00edja, az \u00faj\u00edt\u00e1si d\u00edj \u00e9s ezekkel kapcsolatos k\u00f6zrem\u0171k\u00f6d\u00e9si d\u00edjak": {},
+ "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 ELLENSZ\u00c1MLA (els\u0151dleges k\u00f6lts\u00e9ghely-k\u00f6lts\u00e9gvisel\u0151 elsz\u00e1mol\u00f3s eset\u00e9n) ": {
+ "is_group": 1
+ },
+ "59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA (els\u0151dleges k\u00f6lts\u00e9gnem-elsz\u00e1mol\u00e1s eset\u00e9n)": {
+ "is_group": 1
+ },
+ "59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA (els\u0151dleges k\u00f6lts\u00e9gnem-elsz\u00e1mol\u00e1s eset\u00e9n, kiz\u00e1r\u00f3lag \u00f6sszk\u00f6lts\u00e9g elj\u00e1r\u00e1ssal)": {
+ "59/51. Anyagk\u00f6lts\u00e9g \u00e1tvezet\u00e9si sz\u00e1mla": {},
+ "59/52. Ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei \u00e1tvezet\u00e9si sz\u00e1mla ": {},
+ "59/53. Egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei \u00e1tvezet\u00e9si sz\u00e1mla ": {},
+ "59/54. B\u00e9rk\u00f6lts\u00e9g \u00e1tvezet\u00e9si sz\u00e1mla": {},
+ "59/55. Szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sek \u00e1tvezet\u00e9si sz\u00e1mla ": {},
+ "59/56. B\u00e9rj\u00e1rul\u00e9kok \u00e1tvezet\u00e9si sz\u00e1mla": {},
+ "59/57. \u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00e1tvezet\u00e9si sz\u00e1mla ": {}
+ },
+ "59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA (kiz\u00e1r\u00f3lag k\u00f6lts\u00e9gnem-elsz\u00e1mol\u00e1s \u00e9s forgalmi k\u00f6lts\u00e9g elj\u00e1r\u00e1ssal)": {
+ "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. k\u00f6nyv szerinti \u00e9s l\u00e9t. okir. meghat. veszt. k\u00fcl\u00f6nb\u00f6zet": {},
+ "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": {
+ "9691. Gazdas\u00e1gi t\u00e1rsas\u00e1gba bevitt, \u00e9rt\u00e9kp. vagy r\u00e9szesed\u00e9snek nem min\u0151s\u00fcl\u0151 vagyont. \u00e9rt\u00e9ke \u00e9s l\u00e9tes\u00edt\u0151 okir. \u00e9rt. nyer. jell . k\u00fcl\u00f6nb.": {},
+ "9692. El\u00e9v\u00fclt k\u00f6telezetts\u00e9g k\u00f6nyv szerinti \u00e9rt\u00e9ke": {},
+ "9693. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tvett, aj\u00e1nd\u00e9kk\u00e9nt, hagyat\u00e9kk\u00e9nt kapott, fellelt eszk\u00f6z\u00f6k piaci vagy jogszab\u00e1ly szerinti \u00e9rt\u00e9ke": {},
+ "9694. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl kapott szolg\u00e1ltat\u00e1sok piaci vagy jogszab\u00e1ly szerinti \u00e9rt\u00e9ke": {},
+ "9695. Elengedett \u00e9s ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g \u00e9rt\u00e9ke": {},
+ "9696. Egy\u00e9b, vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 bev\u00e9telek": {}
+ }
+ },
+ "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"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/test_company.py b/erpnext/setup/doctype/company/test_company.py
index 7f23bf1..adbc598 100644
--- a/erpnext/setup/doctype/company/test_company.py
+++ b/erpnext/setup/doctype/company/test_company.py
@@ -46,7 +46,8 @@
def test_coa_based_on_country_template(self):
countries = ["India", "Brazil", "United Arab Emirates", "Canada", "Germany", "France",
- "Guatemala", "Indonesia", "Mexico", "Nicaragua", "Netherlands", "Singapore"]
+ "Guatemala", "Indonesia", "Mexico", "Nicaragua", "Netherlands", "Singapore",
+ "Brazil", "Argentina", "Hungary"]
for country in countries:
templates = get_charts_for_country(country)