IDEMPIERE-1685 Improve initial client setup for non-existing accounts in CoA

migration/i2.0z/oracle/201405210940_IDEMPIERE-1685.sql

@@ -0,0 +1,123 @@
+SET SQLBLANKLINES ON
+SET DEFINE OFF
+
+-- May 21, 2014 9:33:38 AM COT
+-- I forgot to set the DICTIONARY_ID_COMMENTS System Configurator
+UPDATE AD_Process_Para SET IsMandatory='N',Updated=TO_DATE('2014-05-21 09:33:38','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53296
+;
+
+-- May 21, 2014 9:34:55 AM COT
+INSERT INTO AD_Process_Para (IsRange,AD_Process_Para_ID,AD_Process_Para_UU,AD_Process_ID,IsMandatory,EntityType,Name,ColumnName,Description,FieldLength,IsCentrallyMaintained,SeqNo,DefaultValue,IsActive,UpdatedBy,Updated,CreatedBy,AD_Org_ID,IsEncrypted,AD_Client_ID,AD_Reference_ID,Created) VALUES ('N',200084,'91039e02-6882-44c3-85bb-c19f1c64404a',53161,'Y','D','Use Default CoA','UseDefaultCoA','Use Default Chart of Accounts',1,'N',175,'N','Y',100,TO_DATE('2014-05-21 09:34:54','YYYY-MM-DD HH24:MI:SS'),100,0,'N',0,20,TO_DATE('2014-05-21 09:34:54','YYYY-MM-DD HH24:MI:SS'))
+;
+
+-- May 21, 2014 9:35:08 AM COT
+UPDATE AD_Process_Para SET DisplayLogic='@UseDefaultCoA@=N',Updated=TO_DATE('2014-05-21 09:35:08','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53296
+;
+
+-- May 21, 2014 9:36:38 AM COT
+INSERT INTO AD_Process_Para (IsRange,AD_Process_Para_ID,AD_Process_Para_UU,Help,AD_Process_ID,IsMandatory,EntityType,Name,ColumnName,Description,FieldLength,IsCentrallyMaintained,SeqNo,DefaultValue,IsActive,UpdatedBy,Updated,CreatedBy,AD_Org_ID,IsEncrypted,AD_Client_ID,AD_Reference_ID,Created) VALUES ('N',200085,'8dade641-2744-4373-9087-b52e62ff43e7','Define if this client will use activity accounting dimension.  This can be changed later in Accounting Schema window of the client.',53161,'Y','D','Activity Accounting','IsUseSalesRegionDimension','Use Activity accounting dimension',1,'N',174,'N','Y',100,TO_DATE('2014-05-21 09:36:38','YYYY-MM-DD HH24:MI:SS'),100,0,'N',0,20,TO_DATE('2014-05-21 09:36:38','YYYY-MM-DD HH24:MI:SS'))
+;
+
+-- May 21, 2014 9:37:18 AM COT
+INSERT INTO AD_Process_Para (IsRange,AD_Process_Para_ID,AD_Process_Para_UU,AD_Process_ID,IsMandatory,EntityType,Name,ColumnName,Description,FieldLength,IsCentrallyMaintained,SeqNo,DefaultValue,IsActive,UpdatedBy,Updated,CreatedBy,AD_Org_ID,IsEncrypted,AD_Client_ID,AD_Reference_ID,Created) VALUES ('N',200086,'a8406ff5-13e5-4166-9ece-1a758935533b',53161,'Y','D','Inactivate Defaults','InactivateDefaults','Inactivate Defaults after Created',1,'N',185,'N','Y',100,TO_DATE('2014-05-21 09:37:18','YYYY-MM-DD HH24:MI:SS'),100,0,'N',0,20,TO_DATE('2014-05-21 09:37:18','YYYY-MM-DD HH24:MI:SS'))
+;
+
+-- May 21, 2014 9:37:46 AM COT
+UPDATE AD_Process_Para SET SeqNo=280,Updated=TO_DATE('2014-05-21 09:37:46','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53407
+;
+
+-- May 21, 2014 9:37:49 AM COT
+UPDATE AD_Process_Para SET SeqNo=270,Updated=TO_DATE('2014-05-21 09:37:49','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53352
+;
+
+-- May 21, 2014 9:37:52 AM COT
+UPDATE AD_Process_Para SET SeqNo=260,Updated=TO_DATE('2014-05-21 09:37:52','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53351
+;
+
+-- May 21, 2014 9:37:57 AM COT
+UPDATE AD_Process_Para SET SeqNo=250,Updated=TO_DATE('2014-05-21 09:37:57','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53350
+;
+
+-- May 21, 2014 9:38:03 AM COT
+UPDATE AD_Process_Para SET SeqNo=240,Updated=TO_DATE('2014-05-21 09:38:03','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53349
+;
+
+-- May 21, 2014 9:38:12 AM COT
+UPDATE AD_Process_Para SET SeqNo=230,Updated=TO_DATE('2014-05-21 09:38:12','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200086
+;
+
+-- May 21, 2014 9:38:15 AM COT
+UPDATE AD_Process_Para SET SeqNo=220,Updated=TO_DATE('2014-05-21 09:38:15','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53296
+;
+
+-- May 21, 2014 9:38:20 AM COT
+UPDATE AD_Process_Para SET SeqNo=210,Updated=TO_DATE('2014-05-21 09:38:20','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200084
+;
+
+-- May 21, 2014 9:38:24 AM COT
+UPDATE AD_Process_Para SET SeqNo=200,Updated=TO_DATE('2014-05-21 09:38:24','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200085
+;
+
+-- May 21, 2014 9:38:28 AM COT
+UPDATE AD_Process_Para SET SeqNo=190,Updated=TO_DATE('2014-05-21 09:38:28','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53295
+;
+
+-- May 21, 2014 9:38:33 AM COT
+UPDATE AD_Process_Para SET SeqNo=180,Updated=TO_DATE('2014-05-21 09:38:33','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53294
+;
+
+-- May 21, 2014 9:38:36 AM COT
+UPDATE AD_Process_Para SET SeqNo=170,Updated=TO_DATE('2014-05-21 09:38:36','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53293
+;
+
+-- May 21, 2014 9:38:41 AM COT
+UPDATE AD_Process_Para SET SeqNo=160,Updated=TO_DATE('2014-05-21 09:38:41','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53292
+;
+
+-- May 21, 2014 9:38:45 AM COT
+UPDATE AD_Process_Para SET SeqNo=150,Updated=TO_DATE('2014-05-21 09:38:45','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53291
+;
+
+-- May 21, 2014 9:38:51 AM COT
+UPDATE AD_Process_Para SET SeqNo=140,Updated=TO_DATE('2014-05-21 09:38:51','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53353
+;
+
+-- May 21, 2014 9:38:54 AM COT
+UPDATE AD_Process_Para SET SeqNo=130,Updated=TO_DATE('2014-05-21 09:38:54','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53348
+;
+
+-- May 21, 2014 9:38:59 AM COT
+UPDATE AD_Process_Para SET SeqNo=120,Updated=TO_DATE('2014-05-21 09:38:59','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53290
+;
+
+-- May 21, 2014 9:39:03 AM COT
+UPDATE AD_Process_Para SET SeqNo=110,Updated=TO_DATE('2014-05-21 09:39:03','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53289
+;
+
+-- May 21, 2014 9:39:07 AM COT
+UPDATE AD_Process_Para SET SeqNo=100,Updated=TO_DATE('2014-05-21 09:39:07','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53288
+;
+
+-- May 21, 2014 9:39:11 AM COT
+UPDATE AD_Process_Para SET SeqNo=90,Updated=TO_DATE('2014-05-21 09:39:11','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53287
+;
+
+-- May 21, 2014 9:39:14 AM COT
+UPDATE AD_Process_Para SET SeqNo=80,Updated=TO_DATE('2014-05-21 09:39:14','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53286
+;
+
+-- May 21, 2014 9:39:19 AM COT
+UPDATE AD_Process_Para SET SeqNo=70,Updated=TO_DATE('2014-05-21 09:39:19','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200075
+;
+
+-- May 21, 2014 9:39:24 AM COT
+UPDATE AD_Process_Para SET SeqNo=60,Updated=TO_DATE('2014-05-21 09:39:24','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53285
+;
+
+-- May 21, 2014 9:39:28 AM COT
+UPDATE AD_Process_Para SET SeqNo=50,Updated=TO_DATE('2014-05-21 09:39:28','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200074
+;
+
+SELECT register_migration_script('201405210940_IDEMPIERE-1685.sql') FROM dual
+;
+

migration/i2.0z/postgresql/201405210940_IDEMPIERE-1685.sql

@@ -0,0 +1,120 @@
+-- May 21, 2014 9:33:38 AM COT
+-- I forgot to set the DICTIONARY_ID_COMMENTS System Configurator
+UPDATE AD_Process_Para SET IsMandatory='N',Updated=TO_TIMESTAMP('2014-05-21 09:33:38','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53296
+;
+
+-- May 21, 2014 9:34:55 AM COT
+INSERT INTO AD_Process_Para (IsRange,AD_Process_Para_ID,AD_Process_Para_UU,AD_Process_ID,IsMandatory,EntityType,Name,ColumnName,Description,FieldLength,IsCentrallyMaintained,SeqNo,DefaultValue,IsActive,UpdatedBy,Updated,CreatedBy,AD_Org_ID,IsEncrypted,AD_Client_ID,AD_Reference_ID,Created) VALUES ('N',200084,'91039e02-6882-44c3-85bb-c19f1c64404a',53161,'Y','D','Use Default CoA','UseDefaultCoA','Use Default Chart of Accounts',1,'N',175,'N','Y',100,TO_TIMESTAMP('2014-05-21 09:34:54','YYYY-MM-DD HH24:MI:SS'),100,0,'N',0,20,TO_TIMESTAMP('2014-05-21 09:34:54','YYYY-MM-DD HH24:MI:SS'))
+;
+
+-- May 21, 2014 9:35:08 AM COT
+UPDATE AD_Process_Para SET DisplayLogic='@UseDefaultCoA@=N',Updated=TO_TIMESTAMP('2014-05-21 09:35:08','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53296
+;
+
+-- May 21, 2014 9:36:38 AM COT
+INSERT INTO AD_Process_Para (IsRange,AD_Process_Para_ID,AD_Process_Para_UU,Help,AD_Process_ID,IsMandatory,EntityType,Name,ColumnName,Description,FieldLength,IsCentrallyMaintained,SeqNo,DefaultValue,IsActive,UpdatedBy,Updated,CreatedBy,AD_Org_ID,IsEncrypted,AD_Client_ID,AD_Reference_ID,Created) VALUES ('N',200085,'8dade641-2744-4373-9087-b52e62ff43e7','Define if this client will use activity accounting dimension.  This can be changed later in Accounting Schema window of the client.',53161,'Y','D','Activity Accounting','IsUseSalesRegionDimension','Use Activity accounting dimension',1,'N',174,'N','Y',100,TO_TIMESTAMP('2014-05-21 09:36:38','YYYY-MM-DD HH24:MI:SS'),100,0,'N',0,20,TO_TIMESTAMP('2014-05-21 09:36:38','YYYY-MM-DD HH24:MI:SS'))
+;
+
+-- May 21, 2014 9:37:18 AM COT
+INSERT INTO AD_Process_Para (IsRange,AD_Process_Para_ID,AD_Process_Para_UU,AD_Process_ID,IsMandatory,EntityType,Name,ColumnName,Description,FieldLength,IsCentrallyMaintained,SeqNo,DefaultValue,IsActive,UpdatedBy,Updated,CreatedBy,AD_Org_ID,IsEncrypted,AD_Client_ID,AD_Reference_ID,Created) VALUES ('N',200086,'a8406ff5-13e5-4166-9ece-1a758935533b',53161,'Y','D','Inactivate Defaults','InactivateDefaults','Inactivate Defaults after Created',1,'N',185,'N','Y',100,TO_TIMESTAMP('2014-05-21 09:37:18','YYYY-MM-DD HH24:MI:SS'),100,0,'N',0,20,TO_TIMESTAMP('2014-05-21 09:37:18','YYYY-MM-DD HH24:MI:SS'))
+;
+
+-- May 21, 2014 9:37:46 AM COT
+UPDATE AD_Process_Para SET SeqNo=280,Updated=TO_TIMESTAMP('2014-05-21 09:37:46','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53407
+;
+
+-- May 21, 2014 9:37:49 AM COT
+UPDATE AD_Process_Para SET SeqNo=270,Updated=TO_TIMESTAMP('2014-05-21 09:37:49','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53352
+;
+
+-- May 21, 2014 9:37:52 AM COT
+UPDATE AD_Process_Para SET SeqNo=260,Updated=TO_TIMESTAMP('2014-05-21 09:37:52','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53351
+;
+
+-- May 21, 2014 9:37:57 AM COT
+UPDATE AD_Process_Para SET SeqNo=250,Updated=TO_TIMESTAMP('2014-05-21 09:37:57','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53350
+;
+
+-- May 21, 2014 9:38:03 AM COT
+UPDATE AD_Process_Para SET SeqNo=240,Updated=TO_TIMESTAMP('2014-05-21 09:38:03','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53349
+;
+
+-- May 21, 2014 9:38:12 AM COT
+UPDATE AD_Process_Para SET SeqNo=230,Updated=TO_TIMESTAMP('2014-05-21 09:38:12','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200086
+;
+
+-- May 21, 2014 9:38:15 AM COT
+UPDATE AD_Process_Para SET SeqNo=220,Updated=TO_TIMESTAMP('2014-05-21 09:38:15','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53296
+;
+
+-- May 21, 2014 9:38:20 AM COT
+UPDATE AD_Process_Para SET SeqNo=210,Updated=TO_TIMESTAMP('2014-05-21 09:38:20','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200084
+;
+
+-- May 21, 2014 9:38:24 AM COT
+UPDATE AD_Process_Para SET SeqNo=200,Updated=TO_TIMESTAMP('2014-05-21 09:38:24','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200085
+;
+
+-- May 21, 2014 9:38:28 AM COT
+UPDATE AD_Process_Para SET SeqNo=190,Updated=TO_TIMESTAMP('2014-05-21 09:38:28','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53295
+;
+
+-- May 21, 2014 9:38:33 AM COT
+UPDATE AD_Process_Para SET SeqNo=180,Updated=TO_TIMESTAMP('2014-05-21 09:38:33','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53294
+;
+
+-- May 21, 2014 9:38:36 AM COT
+UPDATE AD_Process_Para SET SeqNo=170,Updated=TO_TIMESTAMP('2014-05-21 09:38:36','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53293
+;
+
+-- May 21, 2014 9:38:41 AM COT
+UPDATE AD_Process_Para SET SeqNo=160,Updated=TO_TIMESTAMP('2014-05-21 09:38:41','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53292
+;
+
+-- May 21, 2014 9:38:45 AM COT
+UPDATE AD_Process_Para SET SeqNo=150,Updated=TO_TIMESTAMP('2014-05-21 09:38:45','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53291
+;
+
+-- May 21, 2014 9:38:51 AM COT
+UPDATE AD_Process_Para SET SeqNo=140,Updated=TO_TIMESTAMP('2014-05-21 09:38:51','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53353
+;
+
+-- May 21, 2014 9:38:54 AM COT
+UPDATE AD_Process_Para SET SeqNo=130,Updated=TO_TIMESTAMP('2014-05-21 09:38:54','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53348
+;
+
+-- May 21, 2014 9:38:59 AM COT
+UPDATE AD_Process_Para SET SeqNo=120,Updated=TO_TIMESTAMP('2014-05-21 09:38:59','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53290
+;
+
+-- May 21, 2014 9:39:03 AM COT
+UPDATE AD_Process_Para SET SeqNo=110,Updated=TO_TIMESTAMP('2014-05-21 09:39:03','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53289
+;
+
+-- May 21, 2014 9:39:07 AM COT
+UPDATE AD_Process_Para SET SeqNo=100,Updated=TO_TIMESTAMP('2014-05-21 09:39:07','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53288
+;
+
+-- May 21, 2014 9:39:11 AM COT
+UPDATE AD_Process_Para SET SeqNo=90,Updated=TO_TIMESTAMP('2014-05-21 09:39:11','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53287
+;
+
+-- May 21, 2014 9:39:14 AM COT
+UPDATE AD_Process_Para SET SeqNo=80,Updated=TO_TIMESTAMP('2014-05-21 09:39:14','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53286
+;
+
+-- May 21, 2014 9:39:19 AM COT
+UPDATE AD_Process_Para SET SeqNo=70,Updated=TO_TIMESTAMP('2014-05-21 09:39:19','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200075
+;
+
+-- May 21, 2014 9:39:24 AM COT
+UPDATE AD_Process_Para SET SeqNo=60,Updated=TO_TIMESTAMP('2014-05-21 09:39:24','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=53285
+;
+
+-- May 21, 2014 9:39:28 AM COT
+UPDATE AD_Process_Para SET SeqNo=50,Updated=TO_TIMESTAMP('2014-05-21 09:39:28','YYYY-MM-DD HH24:MI:SS'),UpdatedBy=100 WHERE AD_Process_Para_ID=200074
+;
+
+SELECT register_migration_script('201405210940_IDEMPIERE-1685.sql') FROM dual
+;
+

org.adempiere.base.process/src/org/adempiere/process/InitialClientSetup.java

@@ -33,6 +33,7 @@ import java.io.File;
 import java.util.logging.Level;
 
 import org.adempiere.exceptions.AdempiereException;
+import org.compiere.Adempiere;
 import org.compiere.model.MCity;
 import org.compiere.model.MCurrency;
 import org.compiere.model.MSetup;
@@ -78,7 +79,10 @@ public class InitialClientSetup extends SvrProcess
 	private boolean p_IsUseProjectDimension = false;
 	private boolean p_IsUseCampaignDimension = false;
 	private boolean p_IsUseSalesRegionDimension = false;
+	private boolean p_IsUseActivityDimension;
+	private boolean p_UseDefaultCoA = false;
 	private String p_CoAFile = null;
+	private boolean p_InactivateDefaults = false;
 	private String p_AdminUserEmail = null;
 	private String p_NormalUserEmail = null;
 
@@ -121,17 +125,23 @@ public class InitialClientSetup extends SvrProcess
 			else if (name.equals("Address1"))
 				p_Address1 = (String) para[i].getParameter();
 			else if (name.equals("IsUseBPDimension"))
-				p_IsUseBPDimension = para[i].getParameter().equals("Y");
+				p_IsUseBPDimension = para[i].getParameterAsBoolean();
 			else if (name.equals("IsUseProductDimension"))
-				p_IsUseProductDimension = para[i].getParameter().equals("Y");
+				p_IsUseProductDimension = para[i].getParameterAsBoolean();
 			else if (name.equals("IsUseProjectDimension"))
-				p_IsUseProjectDimension = para[i].getParameter().equals("Y");
+				p_IsUseProjectDimension = para[i].getParameterAsBoolean();
 			else if (name.equals("IsUseCampaignDimension"))
-				p_IsUseCampaignDimension = para[i].getParameter().equals("Y");
+				p_IsUseCampaignDimension = para[i].getParameterAsBoolean();
 			else if (name.equals("IsUseSalesRegionDimension"))
-				p_IsUseSalesRegionDimension = para[i].getParameter().equals("Y");
+				p_IsUseSalesRegionDimension = para[i].getParameterAsBoolean();
+			else if (name.equals("IsUseActivityDimension"))
+				p_IsUseActivityDimension = para[i].getParameterAsBoolean();
+			else if (name.equals("UseDefaultCoA"))
+				p_UseDefaultCoA = para[i].getParameterAsBoolean();
 			else if (name.equals("CoAFile"))
 				p_CoAFile = (String) para[i].getParameter();
+			else if (name.equals("InactivateDefaults"))
+				p_InactivateDefaults = para[i].getParameterAsBoolean();
 			else if (name.equals("Phone"))
 				p_Phone = (String) para[i].getParameter();
 			else if (name.equals("Phone2"))
@@ -175,11 +185,16 @@ public class InitialClientSetup extends SvrProcess
 								.append(", IsUseProjectDimension=").append(p_IsUseProjectDimension)
 								.append(", IsUseCampaignDimension=").append(p_IsUseCampaignDimension)
 								.append(", IsUseSalesRegionDimension=").append(p_IsUseSalesRegionDimension)
+								.append(", IsUseActivityDimension=").append(p_IsUseActivityDimension)
+								.append(", UseDefaultCoA=").append(p_UseDefaultCoA)
+								.append(", InactivateDefaults=").append(p_InactivateDefaults)
 								.append(", CoAFile=").append(p_CoAFile);
 		
 		if (log.isLoggable(Level.INFO)) log.info(msglog.toString());
 
 		// Validations
+		if (p_UseDefaultCoA)
+			p_CoAFile = null;
 
 		// Validate Mandatory parameters
 		if (   p_ClientName == null || p_ClientName.length() == 0
@@ -188,7 +203,7 @@ public class InitialClientSetup extends SvrProcess
 			|| p_NormalUserName == null || p_NormalUserName.length() == 0
 			|| p_C_Currency_ID <= 0
 			|| p_C_Country_ID <= 0
-			|| p_CoAFile == null || p_CoAFile.length() == 0
+			|| (!p_UseDefaultCoA && (p_CoAFile == null || p_CoAFile.length() == 0))
 			)
 			throw new IllegalArgumentException("Missing required parameters");
 
@@ -225,6 +240,11 @@ public class InitialClientSetup extends SvrProcess
 			if (! EMail.validate(p_NormalUserEmail)) 
 				throw new AdempiereException("NormalUserEmail " + p_NormalUserEmail + " is incorrect");
 		}
+		if (Util.isEmpty(p_CoAFile, true))
+			p_CoAFile = MSysConfig.getValue(MSysConfig.DEFAULT_COA_PATH,
+					Adempiere.getAdempiereHome() + File.separator + "data"
+							+ File.separator + "import"
+							+ File.separator + "AccountingDefaultsOnly.csv");
 		File coaFile = new File(p_CoAFile);
 		if (!coaFile.exists())
 			throw new AdempiereException("CoaFile " + p_CoAFile + " does not exist");
@@ -250,8 +270,8 @@ public class InitialClientSetup extends SvrProcess
 		MCurrency currency = MCurrency.get(getCtx(), p_C_Currency_ID);
 		KeyNamePair currency_kp = new KeyNamePair(p_C_Currency_ID, currency.getDescription());
 		if (!ms.createAccounting(currency_kp,
-			p_IsUseProductDimension, p_IsUseBPDimension, p_IsUseProjectDimension, p_IsUseCampaignDimension, p_IsUseSalesRegionDimension,
+			p_IsUseProductDimension, p_IsUseBPDimension, p_IsUseProjectDimension, p_IsUseCampaignDimension, p_IsUseSalesRegionDimension, p_IsUseActivityDimension,
-			coaFile)) {
+			coaFile, p_UseDefaultCoA, p_InactivateDefaults)) {
 			ms.rollback();
 			throw new AdempiereException("@AccountSetupError@");
 		}

org.adempiere.base/src/org/compiere/model/MSetup.java

@@ -99,6 +99,7 @@ public final class MSetup
 	private boolean         m_hasProject = false;
 	private boolean         m_hasMCampaign = false;
 	private boolean         m_hasSRegion = false;
+	private boolean         m_hasActivity = false;
 
 	/**
 	 *  Create Client Info.
@@ -376,7 +377,16 @@ public final class MSetup
 		return true;
 	}   //  createClient
 
-
+	// preserving backward compatibility with swing client
+	public boolean createAccounting(KeyNamePair currency,
+			boolean hasProduct, boolean hasBPartner, boolean hasProject,
+			boolean hasMCampaign, boolean hasSRegion,
+			File AccountingFile) {
+		return createAccounting(currency,
+				hasProduct, hasBPartner, hasProject,
+				hasMCampaign, hasSRegion,
+				false, AccountingFile, false, false);
+	}
 
 	/**************************************************************************
 	 *  Create Accounting elements.
@@ -392,19 +402,23 @@ public final class MSetup
 	 *  @param hasProject has project segment
 	 *  @param hasMCampaign has campaign segment
 	 *  @param hasSRegion has sales region segment
+	 *  @param hasActivity has activity segment
 	 *  @param AccountingFile file name of accounting file
+	 *  @param inactivateDefaults inactivate the default accounts after created
+	 *  @param useDefaultCoA use the Default CoA (load and group summary account)
 	 *  @return true if created
 	 */
 	public boolean createAccounting(KeyNamePair currency,
 		boolean hasProduct, boolean hasBPartner, boolean hasProject,
 		boolean hasMCampaign, boolean hasSRegion,
-		File AccountingFile)
+		boolean hasActivity, File AccountingFile, boolean useDefaultCoA, boolean inactivateDefaults)
 	{
 		if (log.isLoggable(Level.INFO)) log.info(m_client.toString());
 		//
 		m_hasProject = hasProject;
 		m_hasMCampaign = hasMCampaign;
 		m_hasSRegion = hasSRegion;
+		m_hasActivity = hasActivity;
 
 		//  Standard variables
 		m_info = new StringBuffer();
@@ -458,7 +472,7 @@ public final class MSetup
 			m_trx.close();
 			return false;
 		}
-		if (m_nap.saveAccounts(getAD_Client_ID(), getAD_Org_ID(), C_Element_ID))
+		if (m_nap.saveAccounts(getAD_Client_ID(), getAD_Org_ID(), C_Element_ID, !inactivateDefaults))
 			m_info.append(Msg.translate(m_lang, "C_ElementValue_ID")).append(" # ").append(m_nap.size()).append("\n");
 		else
 		{
@@ -470,6 +484,14 @@ public final class MSetup
 			return false;
 		}
 
+		int summary_ID = m_nap.getC_ElementValue_ID("SUMMARY");
+		if (log.isLoggable(Level.FINE)) log.fine("summary_ID=" + summary_ID);
+		if (summary_ID > 0) {
+			DB.executeUpdateEx("UPDATE AD_TreeNode SET Parent_ID=? WHERE AD_Tree_ID=? AND Node_ID!=?",
+					new Object[] {summary_ID, m_AD_Tree_Account_ID, summary_ID},
+					m_trx.getTrxName());
+		}
+
 		int C_ElementValue_ID = m_nap.getC_ElementValue_ID("DEFAULT_ACCT");
 		if (log.isLoggable(Level.FINE)) log.fine("C_ElementValue_ID=" + C_ElementValue_ID);
 
@@ -559,7 +581,13 @@ public final class MSetup
 					IsMandatory = "N";
 					SeqNo = 70;
 				}
-				//	Not OT, LF, LT, U1, U2, AY
+				else if (ElementType.equals("AY") && hasActivity)
+				{
+					C_AcctSchema_Element_ID = getNextID(AD_Client_ID, "C_AcctSchema_Element");
+					IsMandatory = "N";
+					SeqNo = 80;
+				}
+				//	Not OT, LF, LT, U1, U2
 
 				if (IsMandatory != null)
 				{
@@ -1013,7 +1041,7 @@ public final class MSetup
 			sqlCmd.append(" AND ElementType='MC'");
 			no = DB.executeUpdateEx(sqlCmd.toString(), m_trx.getTrxName());
 			if (no != 1)
-				log.log(Level.SEVERE, "AcctSchema ELement Campaign NOT updated");
+				log.log(Level.SEVERE, "AcctSchema Element Campaign NOT updated");
 		}
 
 		//	Create Sales Region
@@ -1037,7 +1065,31 @@ public final class MSetup
 			sqlCmd.append(" AND ElementType='SR'");
 			no = DB.executeUpdateEx(sqlCmd.toString(), m_trx.getTrxName());
 			if (no != 1)
-				log.log(Level.SEVERE, "AcctSchema ELement SalesRegion NOT updated");
+				log.log(Level.SEVERE, "AcctSchema Element SalesRegion NOT updated");
+		}
+
+		//	Create Activity
+		int C_Activity_ID = getNextID(getAD_Client_ID(), "C_Activity");
+		sqlCmd = new StringBuffer ("INSERT INTO C_Activity ");
+		sqlCmd.append("(C_Activity_ID,").append(m_stdColumns).append(",");
+		sqlCmd.append(" Value,Name,IsSummary,C_Activity_UU) VALUES (");
+		sqlCmd.append(C_Activity_ID).append(",").append(m_stdValues).append(", ");
+		sqlCmd.append(defaultEntry).append(defaultEntry).append("'N'").append(",").append(DB.TO_STRING(UUID.randomUUID().toString())).append(")");
+		no = DB.executeUpdateEx(sqlCmd.toString(), m_trx.getTrxName());
+		if (no == 1)
+			m_info.append(Msg.translate(m_lang, "C_Activity_ID")).append("=").append(defaultName).append("\n");
+		else
+			log.log(Level.SEVERE, "Activity NOT inserted");
+		if (m_hasActivity)
+		{
+			//  Default
+			sqlCmd = new StringBuffer ("UPDATE C_AcctSchema_Element SET ");
+			sqlCmd.append("C_Activity_ID=").append(C_Activity_ID);
+			sqlCmd.append(" WHERE C_AcctSchema_ID=").append(m_as.getC_AcctSchema_ID());
+			sqlCmd.append(" AND ElementType='AY'");
+			no = DB.executeUpdateEx(sqlCmd.toString(), m_trx.getTrxName());
+			if (no != 1)
+				log.log(Level.SEVERE, "AcctSchema Element Activity NOT updated");
 		}
 
 		/**
@@ -1326,7 +1378,7 @@ public final class MSetup
 			sqlCmd.append(" AND ElementType='PJ'");
 			no = DB.executeUpdateEx(sqlCmd.toString(), m_trx.getTrxName());
 			if (no != 1)
-				log.log(Level.SEVERE, "AcctSchema ELement Project NOT updated");
+				log.log(Level.SEVERE, "AcctSchema Element Project NOT updated");
 		}
 
 		//  CashBook
@@ -1422,4 +1474,5 @@ public final class MSetup
 			m_trx.close();
 		} catch (Exception e) {}
 	}
+
 }   //  MSetup

org.adempiere.base/src/org/compiere/model/MSysConfig.java

@@ -42,7 +42,7 @@ public class MSysConfig extends X_AD_SysConfig
 	/**
 	 * 
 	 */
-	private static final long serialVersionUID = -4115621058281458156L;
+	private static final long serialVersionUID = 7046297257733064917L;
 
 	public static final String ADDRESS_SAVE_REQUEST_RESPONSE_LOG = "ADDRESS_SAVE_REQUEST_RESPONSE_LOG";
     public static final String ADDRESS_VALIDATION = "ADDRESS_VALIDATION";
@@ -61,6 +61,7 @@ public class MSysConfig extends X_AD_SysConfig
     public static final String CHECK_CREDIT_ON_CASH_POS_ORDER = "CHECK_CREDIT_ON_CASH_POS_ORDER";
     public static final String CHECK_CREDIT_ON_PREPAY_ORDER = "CHECK_CREDIT_ON_PREPAY_ORDER";
     public static final String CLIENT_ACCOUNTING = "CLIENT_ACCOUNTING";
+    public static final String DEFAULT_COA_PATH = "DEFAULT_COA_PATH";
     public static final String DICTIONARY_ID_COMMENTS = "DICTIONARY_ID_COMMENTS";
     public static final String DICTIONARY_ID_PASSWORD = "DICTIONARY_ID_PASSWORD";
     public static final String DICTIONARY_ID_USE_CENTRALIZED_ID = "DICTIONARY_ID_USE_CENTRALIZED_ID";

org.adempiere.base/src/org/compiere/model/NaturalAccountMap.java

@@ -59,7 +59,7 @@ public final class NaturalAccountMap<K,V> extends CCache<K,V>
 	/**
 	 * 
 	 */
-	private static final long serialVersionUID = 2246313934440519036L;
+	private static final long serialVersionUID = -2193338049120937392L;
 
 	/**
 	 *  Constructor.
@@ -227,7 +227,7 @@ public final class NaturalAccountMap<K,V> extends CCache<K,V>
 		//	No Summary Account
 		if (IsSummary == null || IsSummary.length() == 0)
 			IsSummary = "N";
-		if (!IsSummary.equals("N"))
+		if (!"SUMMARY".equals(Default_Account) && !IsSummary.equals("N"))
 			return "";
 			
 		//  Validation
@@ -246,7 +246,7 @@ public final class NaturalAccountMap<K,V> extends CCache<K,V>
 
 		try
 		{
-			//	Try to find - allows to use same natutal account for multiple default accounts 
+			//	Try to find - allows to use same natural account for multiple default accounts 
 			MElementValue na = (MElementValue)m_valueMap.get(Value);
 			if (na == null)
 			{
@@ -275,9 +275,10 @@ public final class NaturalAccountMap<K,V> extends CCache<K,V>
 	 * 	@param AD_Client_ID client
 	 * 	@param AD_Org_ID org
 	 * 	@param C_Element_ID element
+	 *  @param isActive 
 	 * 	@return true if created
 	 */
-	public boolean saveAccounts (int AD_Client_ID, int AD_Org_ID, int C_Element_ID)
+	public boolean saveAccounts (int AD_Client_ID, int AD_Org_ID, int C_Element_ID, boolean isActive)
 	{
 		log.config("");
 		Iterator<?> iterator = this.values().iterator();
@@ -287,6 +288,7 @@ public final class NaturalAccountMap<K,V> extends CCache<K,V>
 			na.setAD_Client_ID(AD_Client_ID);
 			na.setAD_Org_ID(AD_Org_ID);
 			na.setC_Element_ID(C_Element_ID);
+			na.setIsActive(isActive);
 			if (!na.save())
 				return false;
 		}

org.adempiere.server-feature/data/import/Accounting.txt

@@ -2,14 +2,7 @@ Accounting.txt
 --------------
 
 This directory contains example natural account structure. 
-Note that Adempiere only maintains and validates AccountingUS.xls/csv.
+Note that iDempiere only maintains and validates AccountingUS.xls/csv and AccountingDefaultsOnly.csv
-
-The other examples are contributions may not be complete.
-
-For explanation, use and updates please check
-http://www.adempiere.com/wiki/index.php/COA
-
-We suggest to maintain your info in xls, but save the 
-account structure in csv for import.
-
 
+You can find localized (country) versions of the Chart of Accounts at the wiki page:
+http://wiki.idempiere.org/en/Localizations

org.adempiere.server-feature/data/import/AccountingAR.csv

@@ -1,285 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent],[Balance Sheet],[Balance Sheet_Name],[US 1120 Balance Sheet],[US 1120 Balance Sheet_Name],[Profit & Loss],[Profit & Loss_Name],[US 1120 Income Statement],[US 1120 Income Statement_Name],[Cash Flow],[Cash Flow_Name]
-1,Activo,,Asset,Debit,,Yes,,,,,,,,,,,,
-11,Activo Corriente,,Asset,Debit,,Yes,,1,,,,,,,,,,
-111,Disponibilidades,,Asset,Debit,,Yes,,11,,,,,,,,,,
-1111,Caja,,Asset,Debit,,Yes,,111,,,,,,,,,,
-111101,Caja,Caja,Asset,Debit,Yes,,CB_ASSET_ACCT,1111,,,,,,,,,,
-111102,Caja en Transferencia,Caja en Transferencia,Asset,Debit,Yes,,CB_CASHTRANSFER_ACCT,1111,,,,,,,,,,
-111103,Fondo Fijo,Fondo Fijo,Asset,Debit,Yes,,,1111,,,,,,,,,,
-111104,Valores a Depositar,Valores a Depositar,Asset,Debit,Yes,,,1111,,,,,,,,,,
-1112,Bancos,,Asset,Debit,,Yes,,111,,,,,,,,,,
-111201,Banco XX,Banco XX,Asset,Debit,Yes,,B_ASSET_ACCT,1112,,,,,,,,,,
-111202,Banco YY,Banco YY,Asset,Debit,Yes,,,1112,,,,,,,,,,
-111203,Banco en Transferencia,Transacciones Bancarias en Transito,Asset,Debit,Yes,,B_INTRANSIT_ACCT,1112,,,,,,,,,,
-111204,Banco Recibos No Identificados,Recibos de Clientes No Identificados,Asset,Debit,Yes,,B_UNIDENTIFIED_ACCT,1112,,,,,,,,,,
-111205,Banco Recibos No Imputados,Pagos recibidos no imputados,Asset,Debit,Yes,,B_UNALLOCATEDCASH_ACCT,1112,,,,,,,,,,
-112,Creditos  ,,Asset,Debit,,Yes,,11,,,,,,,,,,
-1121,Creditos por Ventas  ,,Asset,Debit,,Yes,,112
-112101,Deudores por Ventas,Deudores por Ventas,Asset,Debit,Yes,,C_RECEIVABLE_ACCT,1121
-112102,Documentos a Cobrar,Documentos a Cobrar,Asset,Debit,,,,1121
-112103,Documentos Descontados,Documentos Descontados,Asset,Debit,,,,1121
-112104,Deudores Morosos,Deudores Morosos,Asset,Debit,,,,1121
-112105,Deudores en Gestion Judicial,Deudores en Gestion Judicial,Asset,Debit,,,,1121
-112106,Documentos a Cobrar Vencidos,Documentos a Cobrar Vencidos,Asset,Debit,,,,1121
-112107,Documentos a Cobrar en Gestion,Documentos a Cobrar en Gestion,Asset,Debit,,,,1121
-112108,Intereses Positivos a Devengar,Intereses Positivos a Devengar ( Reg del Activo)      ,Asset,Debit,,,,1121
-112109,Deudores del Exterior,Deudores del Exterior,Asset,Debit,,,,1121
-112110,Prevision para Deudores Incobrables,Prevision para Deudores Incobrables(Reg. del Activo),Asset,Debit,,,,1121
-112111,Facturas pendientes de Emitir,Facturas pendientes de Emitir,Asset,Debit,Yes,,NOTINVOICEDRECEIVABLES_ACCT,1121
-112112,Otros Ingresos no facturados,,Asset,Debit,Yes,,NOTINVOICEDREVENUE_ACCT,1121
-1122,Creditos Impositivos,,Asset,Debit,,Yes,,112
-112201,Retenciones Imp.a las Ganancias,Retenciones Imp.a las Ganancias,Asset,Debit,Yes,,,1122
-112202,Anticipo Imp.a las Ganancias,Anticipo Imp.a las Ganancias,Asset,Debit,Yes,,,1122
-112203,Retenciones IIBB,Retenciones IIBB,Asset,Debit,Yes,,,1122
-112204,Percepciones IIBB,Percepciones IIBB,Asset,Debit,Yes,,,1122
-112205,Retenciones IVA,Retenciones IVA,Asset,Debit,Yes,,,1122
-112206,Percepciones IVA,Percepciones IVA,Asset,Debit,Yes,,,1122
-112207,IVA Credito Fiscal,IVA Credito Fiscal,Asset,Debit,Yes,,T_CREDIT_ACCT,1122
-112208,IVA Saldo a Favor,IVA Saldo a Favor,Asset,Debit,Yes,,,1122
-112209,Retenciones Contribuciones Patronales,Retenciones Contribuciones Patronales,Asset,Debit,Yes,,,1122
-112210,Otros Creditos Impositivos,,Asset,Debit,Yes,,T_RECEIVABLES_ACCT,1122
-1123,Otros Creditos,,Asset,Debit,,Yes,,112
-112301,Deudores varios,Deudores varios,Asset,Debit,Yes,,C_RECEIVABLE_SERVICES_ACCT,1123
-112302,Accionistas  ( Socio X Cuenta aporte),Accionistas  ( Socio X Cuenta aporte),Asset,Debit,,,,1123
-112303,Prestamos al Personal,Prestamos al Personal,Asset,Debit,Yes,,E_PREPAYMENT_ACCT,1123
-112304,Alquileres pagados por adelantado,Alquileres pagados por adelantado,Asset,Debit,,,,1123
-112305,Seguros pagados por adelantado,Seguros pagados por adelantado,Asset,Debit,,,,1123
-112306,Otros Gastos pagados por adelantado,Otros Gastos pagados por adelantado,Asset,Debit,,,,1123
-112307,Dividendos a Cobrar,Dividendos a Cobrar,Asset,Debit,,,,1123
-112308,Intereses a cobrar,Intereses a cobrar,Asset,Debit,,,,1123
-112309,Depositos en Garantia,Depositos en Garantia,Asset,Debit,,,,1123
-112310,Anticipo a Proveedores,Anticipo a Proveedores,Asset,Debit,Yes,,V_PREPAYMENT_ACCT,1123
-112320,Payment discount expense,,Asset,Debit,Yes,,PAYDISCOUNT_EXP_ACCT,1123
-112330,Payment discount revenue,,Asset,Debit,Yes,,PAYDISCOUNT_REV_ACCT,1123
-113,Bienes de Cambio,,Asset,Debit,,Yes,,11
-1131,Materias Primas,,Asset,Debit,,Yes,,113
-113101,Materias Primas,Materias Primas,Asset,Debit,Yes,,,1131
-113102,Materias Primas en Transito,Materias Primas en Transito,Asset,Debit,Yes,,,1131
-1132,Productos en Proceso,,Asset,Debit,,Yes,,113
-113201,Productos en Proceso,Productos en Proceso,Asset,Debit,Yes,,W_INVENTORY_ACCT,1132
-1133,Productos Terminados,,Asset,Debit,,Yes,,113
-113301,Productos Terminados,Productos Terminados,Asset,Debit,Yes,,P_ASSET_ACCT,1133
-113302,Productos Terminados en Transito,Productos Terminados en Transito,Asset,Debit,Yes,,,1133
-1134,Ajuste de Inventario,,Asset,Debit,Yes,,W_INVACTUALADJUST_ACCT,113
-1135,Revaluo de inventario,,Asset,Debit,Yes,,W_REVALUATION_ACCT,113
-114,Inversiones CP,,Asset,Debit,,Yes,,11
-1141,Inversiones CP,,Asset,Debit,,Yes,,114
-114101,Banco Plazo Fijo,Banco Plazo Fijo,Asset,Debit,,,,1141
-114102,Titulos Publicos,Titulos Publicos,Asset,Debit,,,,1141
-114103,Acciones,Acciones,Asset,Debit,,,,1141
-114104,Intereses a Devengar,Intereses a Devengar,Asset,Debit,,,,1141
-114105,Moneda extranjera,Moneda extranjera,Asset,Debit,,,,1141
-115,Proyectos,,Asset,Debit,,Yes,,11
-11501,Activos de Proyecto,,Asset,Debit,Yes,,PJ_ASSET_ACCT,115
-11502,Project WIP,,Asset,Debit,Yes,,PJ_WIP_ACCT,115
-12,Activo No Corriente,,Asset,Debit,,Yes,,1
-121,Creditos LP,,Asset,Debit,,Yes,,12
-122,Inversiones LP,,Asset,Debit,,Yes,,12
-123,Otros Creditos LP,,Asset,Debit,,Yes,,12
-123101,Otras Cuentas por Cobrar,Otras Cuentas por Cobrar,Asset,Debit,Yes,,INTERCOMPANYDUEFROM_ACCT,123
-124,Bienes de Uso,,Asset,Debit,,Yes,,12
-1241,Inmubles - Terrenos,,Asset,Debit,,Yes,,124
-124101,Inmuebles - Terrenos V.O.,Inmuebles - Terrenos V.O.,Asset,Debit,,,,1241
-1242,Inmuebles - Edificios,,Asset,Debit,,Yes,,124
-124201,Inmuebles - Edificios V.O.,Inmuebles - Edificios V.O.,Asset,Debit,,,,1242
-124202,Amort.Acum Inmuebles - Edificios,Amort.Acum Inmuebles - Edificios,Asset,Credit,Yes,,,1242
-1243,Rodados,,Asset,Debit,,Yes,,124
-124301,Rodados V.O.,Rodados V.O.,Asset,Debit,,,,1243
-124302,Amort.Acum. Rodados,Amort.Acum. Rodados,Asset,Credit,Yes,,,1243
-1244,Maquinarias,,Asset,Debit,,Yes,,124
-124401,Maquinarias V.O.,Maquinarias V.O.,Asset,Debit,,,,1244
-124402,Amort.Acum. Maquinarias,Amort.Acum. Maquinarias,Asset,Credit,Yes,,,1244
-1245,Equipos de Computacion,,Asset,Debit,,Yes,,124
-124501,Equipos de Computacion V.O.,Equipos de Computacion V.O.,Asset,Debit,,,,1245
-124502,Amort. Acum. Equipos de Computacion,Amort. Acum. Equipos de Computacion,Asset,Credit,Yes,,,1245
-1246,Instalaciones,,Asset,Debit,,Yes,,124
-124601,Instalaciones V.O.,Instalaciones V.O.,Asset,Debit,,,,1246
-124602,Amort.Acum. Instalaciones,Amort.Acum. Instalaciones,Asset,Credit,Yes,,,1246
-1247,Muebles y utiles,,Asset,Debit,,Yes,,124
-124701,Muebles y ultiles V.O.,Muebles y ultiles V.O.,Asset,Debit,,,,1247
-124702,Amort.Acum. Muebles y utiles,Amort.Acum. Muebles y utiles,Asset,Credit,Yes,,,1247
-125,Activos Intangibles,,Asset,Debit,,Yes,,12
-1251,Marcas y Patentes,,Asset,Debit,,Yes,,125
-125101,Marcas y Patentes V.O.,Marcas y Patentes V.O.,Asset,Debit,,,,1251
-125102,Amort.Acum. Marcas y Patentes,Amort.Acum. Marcas y Patentes,Asset,Credit,Yes,,,1251
-1252,Fondo de Comercio,,Asset,Debit,,Yes,,125
-125201,Fondo de Comercio V.O.,Fondo de Comercio V.O.,Asset,Debit,,,,1252
-125202,Amort. Acum. Fondo de Comercio,Amort. Acum. Fondo de Comercio,Asset,Credit,Yes,,,1252
-1253,Licencias de Software,,Asset,Debit,,Yes,,125
-125301,Licencias de Software V.O.,Licencias de Software V.O.,Asset,Debit,,,,1253
-125302,Amort. Acum. Licencias de Software,Amort. Acum. Licencias de Software,Asset,Credit,Yes,,,1253
-126,Cargos Diferidos,,Asset,Debit,,Yes,,12
-1261,Gastos de Constitucion,,Asset,Debit,,Yes,,126
-126101,Gastos de Constitucion V.O.,Gastos de Constitucion V.O.,Asset,Debit,,,,1261
-126102,Amort. Acum. Gastos de Constitucion,Amort. Acum. Gastos de Constitucion,Asset,Credit,Yes,,,1261
-1262,Gastos de Investigacion y Desarrollo,,Asset,Debit,,Yes,,126
-126201,Gastos de Investigacion y Desarrollo V.O.,Gastos de Investigacion y Desarrollo V.O.,Asset,Debit,,,,1262
-126202,Amort. Acum. Investigacion y Desarrollo,Amort. Acum. Investigacion y Desarrollo,Asset,Credit,Yes,,,1262
-2,Pasivo,,Liability,Credit,,Yes,,
-21,Pasivo Corriente,,Liability,Credit,,Yes,,2
-211,Deudas Comerciales,,Liability,Credit,,Yes,,21
-211101,Proveedores,Proveedores,Liability,Credit,Yes,,V_LIABILITY_ACCT,211
-211102,Obligaciones a Pagar,Obligaciones a Pagar,Liability,Credit,,,,211
-211103,Acreedores Varios Servicios,Acreedores Varios,Liability,Credit,Yes,,V_LIABILITY_SERVICES_ACCT,211
-211104,Int.negativos a devengar (reg.del pasivo),Int.negativos a devengar (reg.del pasivo),Liability,Debit,,,,211
-211105,Otros Gastos a Pagar,Otros Gastos a Pagar,Liability,Credit,,,,211
-211106,Anticipos de Clientes,Anticipos de Clientes,Liability,Credit,Yes,,C_PREPAYMENT_ACCT,211
-211200,Payment Selection,,Liability,Credit,,,B_PAYMENTSELECT_ACCT,211
-212,Deudas Bancarias y Financieras,,Liability,Credit,,Yes,,21
-212101,Prestamos Bancarios,Prestamos Bancarios,Liability,Credit,,,,212
-212102,Hipotecas a  Pagar,Hipotecas a  Pagar,Liability,Credit,,,,212
-212103,Efectos por Pagar,Efectos por Pagar,Liability,Credit,,,,212
-212104,Cuentas por Pagar,Cuentas por Pagar,Liability,Credit,Yes,,INTERCOMPANYDUETO_ACCT,212
-212105,Intereses Negativos a Devengar (reg.del pasivo),Intereses Negativos a Devengar (reg.del pasivo),Liability,Debit,,,,212
-213,Deudas Fiscales,,Liability,Credit,,Yes,,21
-213101,IVA Debito Fiscal,IVA Debito Fiscal,Liability,Credit,Yes,,T_DUE_ACCT,213
-213102,IVA a Pagar,IVA a Pagar,Liability,Credit,Yes,,,213
-213103,Imp.a las Ganancias a Pagar,Imp.a las Ganancias a Pagar,Liability,Credit,Yes,,,213
-213104,IIBB a Pagar,IIBB a Pagar,Liability,Credit,Yes,,,213
-213105,Otros Impuestos a Pagar,Otros Impuestos a Pagar,Liability,Credit,Yes,,T_LIABILITY_ACCT,213
-213106,Provision para Impuestos,Provision para Impuestos,Liability,Credit,,,,213
-213107,Retenciones Imp.a las Ganancias a 3ros,Retenciones Imp.a las Ganancias a 3ros,Liability,Credit,Yes,,,213
-214,Deudas Sociales,,Liability,Credit,,Yes,,21
-214101,Sueldos a Pagar,Sueldos a Pagar,Liability,Credit,,,,214
-214102,Cargas Sociales a Pagar,Cargas Sociales a Pagar,Liability,Credit,,,,214
-214103,Cuota Sindical a Pagar,Cuota Sindical a Pagar,Liability,Credit,,,,214
-214104,Provision para SAC,Provision para SAC,Liability,Credit,,,,214
-214105,Provision para Vacaciones,Provision para Vacaciones,Liability,Credit,,,,214
-215,Otros Pasivos  ,,Liability,Credit,,Yes,,21
-215101,Alquileres a Pagar,Alquileres a Pagar,Liability,Credit,,,,215
-215102,Seguros a Pagar,Seguros a Pagar,Liability,Credit,,,,215
-215103,Dividendos a Pagar,Dividendos a Pagar,Liability,Credit,,,,215
-215104,Provision para gastos,Provision para gastos,Liability,Credit,Yes,,NOTINVOICEDRECEIPTS_ACCT,215
-215105,Provision para honorarios,Provision para honorarios,Liability,Credit,Yes,,,215
-215106,Ingresos Cobrados por adelantado,Ingresos Cobrados por adelantado,Liability,Credit,,,,215
-215107,Otros Gastos a Pagar,Otros Gastos a Pagar,Liability,Credit,,,,215
-215110,Purchase price variance offset,,Liability,Credit,Yes,,PPVOFFSET_ACCT,215
-215120,Ajuste de costo de producto,,Liability,Credit,Yes,,P_COSTADJUSTMENT_ACCT,215
-215130,Withholding (Tax),,Liability,Credit,Yes,,WITHHOLDING_ACCT,215
-216,Previsiones,,Liability,Credit,,Yes,,21
-216101,Prevision para Juicios Pendientes,Prevision para Juicios Pendientes,Liability,Credit,,,,216
-216102,Prevision para Indemnizaciones,Prevision para Indemnizaciones,Liability,Credit,,,,216
-22,Pasivo No Corriente,,Liability,Credit,,Yes,,2
-221,Deudas Comerciales LP,,Liability,Credit,,Yes,,22
-222,Deudas Bancarias y Financieras LP,,Liability,Credit,,Yes,,22
-223,Otros Pasivos LP,,Liability,Credit,,Yes,,22
-224,Previsiones,,Liability,Credit,,Yes,,22
-3,Patrimonio Neto,,Owner's Equity,Credit,,Yes,,
-31,Capital Social,,Owner's Equity,Credit,,Yes,,3
-311101,Capital Suscripto,Capital Suscripto,Owner's Equity,Credit,,,,31
-311102,Acciones en Circulacion,Acciones en Circulacion,Owner's Equity,Credit,,,,31
-311103,Acciones a Distribuir,Acciones a Distribuir,Owner's Equity,Credit,,,,31
-32,Aportes No Capitalizados,,Owner's Equity,Credit,,Yes,,3
-321101,Prima de Emision,Prima de Emision,Owner's Equity,Credit,Yes,,,32
-321102,Aportes Irrevocables para futura Suscripcion de Acciones,Aportes Irrevocables para futura Suscripcion de Acciones,Owner's Equity,Credit,,,,32
-33,Ajustes de Capital,,Owner's Equity,Natural,,Yes,,3
-331101,Ajuste por Inflacion Acumulado,Ajuste por Inflacion Acumulado,Owner's Equity,Natural,,,,33
-331102,Ajuste por Inflacion del Ejercicio,Ajuste por Inflacion del Ejercicio,Owner's Equity,Natural,,,,33
-34,Reservas,,Owner's Equity,Credit,,Yes,,3
-341101,Reserva Legal,Reserva Legal,Owner's Equity,Credit,,,,34
-341102,Reserva Estatutaria,Reserva Estatutaria,Owner's Equity,Credit,,,,34
-341103,Reserva Voluntaria,Reserva Voluntaria,Owner's Equity,Credit,,,,34
-35,Resultados Acumulados,,Owner's Equity,Natural,,Yes,,3
-351101,Resultados de Ejercicios Anteriores,Resultados de Ejercicios Anteriores,Owner's Equity,Natural,Yes,,RETAINEDEARNING_ACCT,35
-351102,Resultados del Ejercicio,Resultados del Ejercicio,Owner's Equity,Natural,Yes,,INCOMESUMMARY_ACCT,35
-4,Ingresos,,Revenue,Credit,,Yes,,
-41,Ingresos Ordinarios,,Revenue,Credit,,Yes,,4
-411101,Venta de Bienes,Venta de Bienes,Revenue,Credit,Yes,,,41
-411102,Venta de Servicios,Venta de Servicios,Revenue,Credit,Yes,,P_REVENUE_ACCT,41
-411103,Comisiones ,Comisiones ,Revenue,Credit,,,,41
-411104,Descuentos Obtenidos,Descuentos Obtenidos,Revenue,Credit,Yes,,P_TRADEDISCOUNTREC_ACCT,42
-42,Otros Ingresos,,Revenue,Credit,,Yes,,4
-421101,Intereses Ganados,Intereses Ganados,Revenue,Credit,Yes,,B_INTERESTREV_ACCT,42
-421102,Ganancia Venta Bs.de Uso,Ganancia Venta Bs.de Uso,Revenue,Credit,Yes,,,42
-421103,Diferencia de Cambio,Diferencia de Cambio,Revenue,Credit,Yes,,B_REVALUATIONGAIN_ACCT,42
-421104,Ajuste de centavos,Ajuste de centavos,Revenue,Credit,,,,42
-421110,Unearned revenue,,Revenue,Credit,Yes,,UNEARNEDREVENUE_ACCT,42
-5,Gastos Ordinarios,,Expense,Debit,,Yes,,
-51,Costo de Ventas,,Expense,Debit,,Yes,,5
-511105,Product Inventory Clearing,,Expense,Debit,Yes,,P_INVENTORYCLEARING_ACCT,51
-511101,Costo Mercaderias Vendidas,Costo Mercaderias Vendidas,Expense,Debit,Yes,,,51
-511102,Costo Servicios Prestados,Costo Servicios Prestados,Expense,Debit,Yes,,P_COGS_ACCT,51
-511103,Gastos atribuibles al costo,Gastos atribuibles al costo,Expense,Debit,Yes,,P_EXPENSE_ACCT,51
-511107,Variaciones de precio en facturas,,Expense,Debit,Yes,,P_INVOICEPRICEVARIANCE_ACCT,51
-511108,Variacion de precio de compra,,Expense,Debit,Yes,,P_PURCHASEPRICEVARIANCE_ACCT,51
-52,Gastos de Administracion,,Expense,Debit,,Yes,,5
-521101,Papeleria y Utiles,Papeleria y Utiles,Expense,Debit,,,,52
-521102,Servicios,Servicios,Expense,Debit,,,,52
-521103,Alquileres Pagados  ,Alquileres Pagados  ,Expense,Debit,,,,52
-521104,Seguros,Seguros,Expense,Debit,,,,52
-521105,Movilidad y Viaticos,Movilidad y Viaticos,Expense,Debit,,,,52
-521106,Servicios de Limpieza,Servicios de Limpieza,Expense,Debit,,,,52
-521107,Sueldos y Jornales,Sueldos y Jornales,Expense,Debit,Yes,,E_EXPENSE_ACCT,52
-521108,Cargas Sociales  ,Cargas Sociales  ,Expense,Debit,Yes,,,52
-521109,Indemnizaciones,Indemnizaciones,Expense,Debit,Yes,,,52
-521110,Amortizacion Bienes de Uso,Amortizacion Bienes de Uso,Expense,Debit,Yes,,,52
-521111,Amortizacion Activos Intangibles,Amortizacion Activos Intangibles,Expense,Debit,Yes,,,52
-521112,Amortizacion Cargos Diferidos,Amortizacion Cargos Diferidos,Expense,Debit,Yes,,,52
-521113,Comisiones y Gastos Bancarios,Comisiones y Gastos Bancarios,Expense,Debit,Yes,,B_EXPENSE_ACCT,52
-521114,Impuesto a las Ganancias,Impuesto a las Ganancias,Expense,Debit,Yes,,T_EXPENSE_ACCT,52
-521115,Impuesto a los Ingresos Brutos,Impuesto a los Ingresos Brutos,Expense,Debit,Yes,,,52
-521199,Otros,Otros,Expense,Debit,,,,52
-53,Gastos de Comercializacion,,Expense,Debit,,Yes,,5
-531101,Publicidad,Publicidad,Expense,Debit,,,,53
-531102,Marketing,Marketing,Expense,Debit,,,,53
-531103,Gtos de Embarque,Gtos de Embarque,Expense,Debit,,,,53
-531104,Fletes,Fletes,Expense,Debit,,,,53
-531105,Sueldos y Jornales,Sueldos y Jornales,Expense,Debit,,,,53
-531106,Cargas Sociales,Cargas Sociales,Expense,Debit,,,,53
-531107,Indemnizaciones,Indemnizaciones,Expense,Debit,,,,53
-531108,Descuentos Otorgados,Descuentos Otorgados,Expense,Debit,Yes,,P_TRADEDISCOUNTGRANT_ACCT,53
-531109,Deudores Incobrables,Deudores Incobrables,Expense,Debit,Yes,,WRITEOFF_ACCT,53
-531199,Otros,Otros,Expense,Debit,,,,54
-54,Otros Gastos,,Expense,Debit,,Yes,,5
-541101,Intereses Pagados,Intereses Pagados,Expense,Debit,Yes,,B_INTERESTEXP_ACCT,54
-541102,Perdida Venta Bs.de Uso,Perdida Venta Bs.de Uso,Expense,Debit,Yes,,,54
-541103,Diferencia de Cambio,Diferencia de Cambio,Expense,Debit,Yes,,B_REVALUATIONLOSS_ACCT,54
-541104,Ajuste de centavos,Ajuste de centavos,Expense,Debit,Yes,,CB_DIFFERENCES_ACCT,54
-541105,Diferencias de Inventario,Diferencias de Inventario,Expense,Debit,Yes,,W_DIFFERENCES_ACCT,54
-6,Cuentas Temporales y de Orden,,Expense,Debit,,Yes,,
-61,Cuentas Temporales  ,,Expense,Debit,,Yes,,6
-611101,Cuenta por Defecto,Cuenta por Defecto,Expense,Debit,Yes,,DEFAULT_ACCT,61
-611102,Otros gastos por transacciones de caja,Otros gastos por transacciones de caja,Expense,Debit,Yes,,CB_EXPENSE_ACCT,61
-611103,Otros ingresos de caja,Otros ingresos de caja,Revenue,Credit,Yes,,CB_RECEIPT_ACCT,61
-611104,Otros gastos,Otros gastos,Expense,Debit,Yes,,CH_EXPENSE_ACCT,61
-611105,Balance Monetario,Balance Monetario,Expense,Debit,Yes,,CURRENCYBALANCING_ACCT,61
-611106,Descuadre de Balance,Descuadre de Balance,Expense,Debit,Yes,,SUSPENSEBALANCING_ACCT,61
-611107,Error de Descuadre,Error de Descuadre,Expense,Debit,Yes,,SUSPENSEERROR_ACCT,61
-611110,Ingresos por Comisiones en suspenso,,Expense,Debit,,,CH_REVENUE_ACCT,61
-80,Otros Ingresos,,Revenue,,,Yes,,
-80100,Interest Income,Bank interest revenue,Revenue,,Yes,,B_INTERESTREV_ACCT,80
-80200,Divident Income,,Revenue,,,,,80
-80300,Rental Income,,Revenue,,,,,80
-80400,Sales Tax Commission,,Revenue,,,,,80
-805,Currency Gain,,Revenue,,,Yes,,80
-80510,Bank revaluation gain,Foreign currency bank account gain,Revenue,,Yes,,B_REVALUATIONGAIN_ACCT,805
-80520,Bank settlement gain,Difference between payment and bank account currency,Revenue,,Yes,,B_SETTLEMENTGAIN_ACCT,805
-80530,Unrealized gain,Difference between foreign currency receivables/payables and current rate,Revenue,,Yes,,UNREALIZEDGAIN_ACCT,805
-80540,Realized gain,Difference between invoice and payment currency,Revenue,,Yes,,REALIZEDGAIN_ACCT,805
-80700,Capital Gains Income,,Revenue,,,,,80
-80800,Fixed Asset Sale Gain,,Revenue,,,,,80
-80900,Other Income,,Revenue,,,,,80
-82,Otros Gastos,,Expense,,,Yes,,
-82100,Intereses bancarios,Bank interest expense,Expense,,Yes,,B_INTERESTEXP_ACCT,82
-82200,Otros Gastos x,,Expense,,,,,82
-82300,Otros Gastos y,,Expense,,,,,82
-82400,Otros Gastos z,,Expense,,,,,82
-825,Diferencias de Cotizacion de Moneda Extranjera,,Expense,,,Yes,,82
-82510,Diferencia  Cotizacion Depositos moneda extranjera,Foreign currency bank account loss,Expense,,Yes,,B_REVALUATIONLOSS_ACCT,825
-82520,Diferencia por liquidacion bancaria,Difference between payment and bank account currency,Expense,,Yes,,B_SETTLEMENTLOSS_ACCT,825
-82530,Diferencia de Cambio Ctas.Apagar/Ctas.Acobrar,Difference between foreign currency receivables/payables and current rate,Expense,,Yes,,UNREALIZEDLOSS_ACCT,825
-82540,Diferencia de Cambio factura/pago,Difference between invoice and payment currency,Expense,,Yes,,REALIZEDLOSS_ACCT,825
-82550,Diferencia por redondeo,Rounding difference to make journal balance in accounting currency,Expense,,Yes,,CURRENCYBALANCING_ACCT,825
-82700,Capital Gains Loss,,Expense,,,,,82
-82800,Perdida por venta de activos fijos,,Expense,,,,,82
-82900,Otros gastos,,Expense,,,,,82
-89,Impuestos ingresados y ganancicas retenidas,,Expense,,,Yes,,
-89100,Ingresos Impuestos Nacionales,,Expense,,,,,89
-89200,Ingresos Impuestos Provinciales,,Expense,,,,,89
-89300,Ingresos Impuestos Municipales,,Expense,,,,,89
-89900,Ganancias retenidas,Year end processing to balance account (Retained Earnings),Expense,,Yes,,INCOMESUMMARY_ACCT,89
-95,Obligaciones Diferidas,,Memo,,,Yes,,
-952,Ordenes de Compra Comprometidas,,Memo,,,,COMMITMENTOFFSET_ACCT,95
-953,Ordenes de Servicio Comprometidas,,Memo,,,,COMMITMENTOFFSETSALES_ACCT,95
-
- 	  	 

org.adempiere.server-feature/data/import/AccountingAT_OEKR.UTF8.csv

@@ -1,588 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent],[Balance Sheet],[Balance Sheet_Name],[US 1120 Balance Sheet],[US 1120 Balance Sheet_Name],[Profit & Loss],[Profit & Loss_Name],[US 1120 Income Statement],[US 1120 Income Statement_Name],[Cash Flow],[Cash Flow_Name]
-0,Anlagevermögen,Anlagevermögen,Asset,,,Yes,,,,,,,,,,,,
-0100,Konzessionen,Konzessionen,Asset,,,,,0,,,,,,,,,,
-0110,"Patente, Lizenzen","Patente, Lizenzen",Asset,,,,,0,,,,,,,,,,
-0120,Datenverarbeitungsprogramme,Datenverarbeitungsprogramme,Asset,,,,,0,,,,,,,,,,
-0130,"Marken, Musterschutz, Urheberrechte","Marken, Musterschutz, Urheberrechte",Asset,,,,,0,,,,,,,,,,
-0140,Pacht- und Mietrechte,Pacht- und Mietrechte,Asset,,,,,0,,,,,,,,,,
-0150,Firmenwert,Firmenwert,Asset,,,,,0,,,,,,,,,,
-0160,Verschmelzungswert,Verschmelzungswert,Asset,,,,,0,,,,,,,,,,
-0180,geleistete Anzahlungen,geleistete Anzahlungen,Asset,,,,,0,,,,,,,,,,
-0200,bebaute Grundstücke (Grundwert),bebaute Grundstücke (Grundwert),Asset,,,,,0,,,,,,,,,,
-0210,Betriebs- und Geschäftsgebäude auf eigenem Grund,Betriebs- und Geschäftsgebäude auf eigenem Grund,Asset,,,,,0,,,,,,,,,,
-0220,Wohn- und Sozialgebäude auf eigenem Grund,Wohn- und Sozialgebäude auf eigenem Grund,Asset,,,,,0,,,,,,,,,,
-0230,Betriebs- und Geschäftsgebäude auf fremdem Grund,Betriebs- und Geschäftsgebäude auf fremdem Grund,Asset,,,,,0,,,,,,,,,,
-0240,Wohn- und Sozialgebäude auf fremdem Grund,Wohn- und Sozialgebäude auf fremdem Grund,Asset,,,,,0,,,,,,,,,,
-0250,bauliche Investitionen in fremden Gebäuden,bauliche Investitionen in fremden Gebäuden,Asset,,,,,0,,,,,,,,,,
-0260,bauliche Investitionen in fremden Sozialgebäuden,bauliche Investitionen in fremden Sozialgebäuden,Asset,,,,,0,,,,,,,,,,
-0270,Grundstückseinrichtungen eigener Grundstücke,Grundstückseinrichtungen eigener Grundstücke,Asset,,,,,0,,,,,,,,,,
-0280,Grundstückseinrichtungen fremder Grundstücke,Grundstückseinrichtungen fremder Grundstücke,Asset,,,,,0,,,,,,,,,,
-0285,aktivierungspflichtige Instandsetzung,aktivierungspflichtige Instandsetzung,Asset,,,,,0,,,,,,,,,,
-0299,kumulierte Abschreibungen,kumulierte Abschreibungen,Asset,,,,,0,,,,,,,,,,
-0300,unbebaute Grundstücke,unbebaute Grundstücke,Asset,,,,,0,,,,,,,,,,
-0399,kumulierte Abschreibungen,kumulierte Abschreibungen,Asset,,,,,0,,,,,,,,,,
-0400,Fertigungsmaschinen,Fertigungsmaschinen,Asset,,,,,0,,,,,,,,,,
-0410,Antriebsmaschinen,Antriebsmaschinen,Asset,,,,,0,,,,,,,,,,
-0420,Energieversorgungsanlagen,Energieversorgungsanlagen,Asset,,,,,0,,,,,,,,,,
-0430,Transportanlagen,Transportanlagen,Asset,,,,,0,,,,,,,,,,
-0440,sonstige technische Anlagen und Maschinen,sonstige technische Anlagen und Maschinen,Asset,,,,,0,,,,,,,,,,
-0499,kumulierte Abschreibungen,kumulierte Abschreibungen,Asset,,,,,0,,,,,,,,,,
-0500,Maschinenwerkzeuge,Maschinenwerkzeuge,Asset,,,,,0,,,,,,,,,,
-0510,allgemeine Werkzeuge und Handwerkzeuge,allgemeine Werkzeuge und Handwerkzeuge,Asset,,,,,0,,,,,,,,,,
-0520,"Vorrichtungen, Formen und Modelle","Vorrichtungen, Formen und Modelle",Asset,,,,,0,,,,,,,,,,
-0530,andere Erzeugungshilfsmittel,andere Erzeugungshilfsmittel,Asset,,,,,0,,,,,,,,,,
-0550,Hebezeuge und Montageanlagen,Hebezeuge und Montageanlagen,Asset,,,,,0,,,,,,,,,,
-0560,Beheizungs- und Beleuchtungsanlagen,Beheizungs- und Beleuchtungsanlagen,Asset,,,,,0,,,,,,,,,,
-0570,Nachrichten- und Kontrollanlagen,Nachrichten- und Kontrollanlagen,Asset,,,,,0,,,,,,,,,,
-0580,Betriebsausstattung,Betriebsausstattung,Asset,,,,,0,,,,,,,,,,
-0590,Geschäftsausstattung,Geschäftsausstattung,Asset,,,,,0,,,,,,,,,,
-0600,Büroeinrichtung,Büroeinrichtung,Asset,,,,,0,,,,,,,,,,
-0610,Einrichtung von Verkaufsräumen,Einrichtung von Verkaufsräumen,Asset,,,,,0,,,,,,,,,,
-0620,Büromaschinen,Büromaschinen,Asset,,,,,0,,,,,,,,,,
-0625,EDV-Anlagen,EDV-Anlagen,Asset,,,,,0,,,,,,,,,,
-0630,PKW,PKW,Asset,,,,,0,,,,,,,,,,
-0640,LKW,LKW,Asset,,,,,0,,,,,,,,,,
-0650,Fuhrpark,Fuhrpark,Asset,,,,,0,,,,,,,,,,
-0670,Gebinde,Gebinde,Asset,,,,,0,,,,,,,,,,
-0680,geringwertige Wirtschaftsgüter,geringwertige Wirtschaftsgüter,Asset,,,,,0,,,,,,,,,,
-0699,kumulierte Abschreibungen,kumulierte Abschreibungen,Asset,,,,,0,,,,,,,,,,
-0700,geleistete Anzahlungen,geleistete Anzahlungen,Asset,,,,,0,,,,,,,,,,
-0710,Anlagen in Bau,Anlagen in Bau,Asset,,,,,0,,,,,,,,,,
-0799,kumulierte Abschreibungen,kumulierte Abschreibungen,Asset,,,,,0,,,,,,,,,,
-0800,Beteiligungen an verbundenen Unternehmen,Beteiligungen an verbundenen Unternehmen,Asset,,,,,0,,,,,,,,,,
-0810,Beteiligungen an Gemeinschaftsunternehmen,Beteiligungen an Gemeinschaftsunternehmen,Asset,,,,,0,,,,,,,,,,
-0840,Ausleihungen gegenüber verbundenen Unternehmen,Ausleihungen gegenüber verbundenen Unternehmen,Asset,,,,,0,,,,,,,,,,
-0850,Ausleihungen ggü. Untern. m. denen Beteiligungsverh. besteht,Ausleihungen ggü. Untern. m. denen Beteiligungsverh. besteht,Asset,,,,,0,,,,,,,,,,
-0860,sonstige Ausleihungen,sonstige Ausleihungen,Asset,,,,,0,,,,,,,,,,
-0870,Wertpapiere Par. 14 EStG,Wertpapiere Par. 14 EStG,Asset,,,,,0,,,,,,,,,,
-0880,Anteile an Kapitalgesellschaften ohne Beteiligungscharakter,Anteile an Kapitalgesellschaften ohne Beteiligungscharakter,Asset,,,,,0,,,,,,,,,,
-0890,Anteile an Personengesellschaften ohne Beteiligungscharakter,Anteile an Personengesellschaften ohne Beteiligungscharakter,Asset,,,,,0,,,,,,,,,,
-0900,Genossenschaftsanteile ohne Beteiligungscharakter,Genossenschaftsanteile ohne Beteiligungscharakter,Asset,,,,,0,,,,,,,,,,
-0910,Anteile an Investmentfonds,Anteile an Investmentfonds,Asset,,,,,0,,,,,,,,,,
-0920,festverzinsliche Wertpapiere,festverzinsliche Wertpapiere,Asset,,,,,0,,,,,,,,,,
-0939,kumulierte Abschreibungen,kumulierte Abschreibungen,Asset,,,,,0,,,,,,,,,,
-0940,geleistete Anzahlungen,geleistete Anzahlungen,Asset,,,,,0,,,,,,,,,,
-1,Vorräte,Vorräte,Asset,,,Yes,,,,,,,,,,,,
-1000,Rohstoffe,Rohstoffe,Asset,,Yes,,P_ASSET_ACCT,1,,,,,,,,,,
-1200,bezogene Teile,bezogene Teile,Asset,,,,,1,,,,,,,,,,
-1300,Hilfsstoffe,Hilfsstoffe,Asset,,,,,1,,,,,,,,,,
-1400,Betriebsstoffe,Betriebsstoffe,Asset,,,,,1,,,,,,,,,,
-1500,halbfertige Erzeugnisse,halbfertige Erzeugnisse,Asset,,,,,1,,,,,,,,,,
-1550,fertige Erzeugnisse,fertige Erzeugnisse,Asset,,,,,1,,,,,,,,,,
-1600,Warenlager,Warenlager,Asset,,Yes,,W_INVENTORY_ACCT,1,,,,,,,,,,
-1601,Ware unterwegs,Ware unterwegs,Asset,,,,,1,,,,,,,,,,
-1610,Verpackung,Verpackung,Asset,,,,,1,,,,,,,,,,
-1615,Werbematerial,Werbematerial,Asset,,,,,1,,,,,,,,,,
-1620,Heizmaterial,Heizmaterial,Asset,,,,,1,,,,,,,,,,
-1700,noch nicht abrechenbare Leistungen,noch nicht abrechenbare Leistungen,Asset,,,,,1,,,,,,,,,,
-1800,geleistete Anzahlungen,geleistete Anzahlungen,Asset,,Yes,,V_PREPAYMENT_ACCT,1,,,,,,,,,,
-1900,Wertberichtigungen,Wertberichtigungen,Asset,,,,,1,,,,,,,,,,
-2,Umlaufvermögen,Umlaufvermögen,Asset,,,Yes,,,,,,,,,,,,
-2000,Forderungen aus Lieferungen u. Leistungen Inland LZ u. 1 J.,Forderungen aus Lieferungen u. Leistungen Inland LZ u. 1 J.,Asset,,Yes,,C_RECEIVABLE_ACCT,2,,,,,,,,,,
-2001,Forderungen aus Dienstleistungen (*),,Asset,,Yes,,C_RECEIVABLE_SERVICES_ACCT,2,,,,,,,,,,
-2002,Forderungen ohne Rechnung (*),Forderungen ohne Rechnung (*),Asset,,Yes,,NOTINVOICEDRECEIVABLES_ACCT,2,,,,,,,,,,
-2050,Forderungen aus Lieferungen u. Leistungen Inland LZ ü. 1 J.,Forderungen aus Lieferungen u. Leistungen Inland LZ ü. 1 J.,Asset,,,,,2,,,,,,,,,,
-2070,Einzelwertberichtigung zu Ford.a.Lieferung.u.Leistung.Inl.,Einzelwertberichtigung zu Ford.a.Lieferung.u.Leistung.Inl.,Asset,,,,,2,,,,,,,,,,
-2075,Pauschalwertberichtigung zu Ford.a.Lieferung.u.Leistung.Inl.,Pauschalwertberichtigung zu Ford.a.Lieferung.u.Leistung.Inl.,Asset,,,,,2,,,,,,,,,,
-2080,Wertberichtigung f. Zinsverluste zu Ford.a.Lief.u.Leist.Inl.,Wertberichtigung f. Zinsverluste zu Ford.a.Lief.u.Leist.Inl.,Asset,,,,,2,,,,,,,,,,
-2085,Wertberichtigung f. Skontiaufwand z.Ford.a.Lief.u.Leist.Inl.,Wertberichtigung f. Skontiaufwand z.Ford.a.Lief.u.Leist.Inl.,Asset,,,,,2,,,,,,,,,,
-2090,Wertberichtigung f. dubiose Fordungen a.Lief.u.Leist.Inl.,Wertberichtigung f. dubiose Fordungen a.Lief.u.Leist.Inl.,Asset,,,,,2,,,,,,,,,,
-2100,Forderungen aus Lieferungen u. Leistungen Ausland LZ u. 1 J.,Forderungen aus Lieferungen u. Leistungen Ausland LZ u. 1 J.,Asset,,,,,2,,,,,,,,,,
-2150,Forderungen aus Lieferungen u. Leistungen Ausland LZ ü.1 J.,Forderungen aus Lieferungen u. Leistungen Ausland LZ ü.1 J.,Asset,,,,,2,,,,,,,,,,
-2170,Einzelwertberichtigung zu Ford.a.Lieferung.u.Leistung. Ausl.,Einzelwertberichtigung zu Ford.a.Lieferung.u.Leistung. Ausl.,Asset,,,,,2,,,,,,,,,,
-2175,Pauschalwertberichtigung zu Ford.a.Lief.u.Leist.Ausl.,Pauschalwertberichtigung zu Ford.a.Lief.u.Leist.Ausl.,Asset,,,,,2,,,,,,,,,,
-2180,Wertberichtigung f. Zinsverluste z.Ford.a.Lief.u.Leist.Ausl.,Wertberichtigung f. Zinsverluste z.Ford.a.Lief.u.Leist.Ausl.,Asset,,,,,2,,,,,,,,,,
-2185,Wertberichtigung f. Skontiaufwand z.Ford.a.Lief.u.Leis.Ausl.,Wertberichtigung f. Skontiaufwand z.Ford.a.Lief.u.Leis.Ausl.,Asset,,,,,2,,,,,,,,,,
-2190,Wertberichtigung f. dubiose Forderungen a.Lief.u.Leist.Ausl.,Wertberichtigung f. dubiose Forderungen a.Lief.u.Leist.Ausl.,Asset,,,,,2,,,,,,,,,,
-2200,Forderungen gegenüber verbundenen Unternehmen LZ u. 1 J.,Forderungen gegenüber verbundenen Unternehmen LZ u. 1 J.,Asset,,Yes,,INTERCOMPANYDUEFROM_ACCT,2,,,,,,,,,,
-2210,Forderungen gegenüber verbundenen Unternehmen LZ ü. 1 J.,Forderungen gegenüber verbundenen Unternehmen LZ ü. 1 J.,Asset,,,,,2,,,,,,,,,,
-2215,Verrechnungskonto für verbundene Unternehmen,Verrechnungskonto für verbundene Unternehmen,Asset,,,,,2,,,,,,,,,,
-2230,Einzelwertberichtigung zu Forderungen ggü. verbund. Untern.,Einzelwertberichtigung zu Forderungen ggü. verbund. Untern.,Asset,,,,,2,,,,,,,,,,
-2240,Pauschalwertberichtigung zu Forderungen ggü. verb. Untern.,Pauschalwertberichtigung zu Forderungen ggü. verb. Untern.,Asset,,,,,2,,,,,,,,,,
-2250,Forderungen ggü. Untern. m. Beteiligungsverhältnis LZ u.1 J.,Forderungen ggü. Untern. m. Beteiligungsverhältnis LZ u.1 J.,Asset,,,,,2,,,,,,,,,,
-2260,Forderungen ggü. Untern. m. Beteiligungsverhältnis LZ ü.1 J.,Forderungen ggü. Untern. m. Beteiligungsverhältnis LZ ü.1 J.,Asset,,,,,2,,,,,,,,,,
-2265,Verrechnungskonto für Firmen m. Beteiligungsverhältnis,Verrechnungskonto für Firmen m. Beteiligungsverhältnis,Asset,,,,,2,,,,,,,,,,
-2280,Einzelwertberichtigung z.Ford.ggü.Untern.m.Beteiligungsverh.,Einzelwertberichtigung z.Ford.ggü.Untern.m.Beteiligungsverh.,Asset,,,,,2,,,,,,,,,,
-2290,Pauschalwertberichtigung z.Ford.ggü.Untern.m.Beteilig.Verh.,Pauschalwertberichtigung z.Ford.ggü.Untern.m.Beteilig.Verh.,Asset,,,,,2,,,,,,,,,,
-2300,Forderungen aus Abgabenverrechnung,Forderungen aus Abgabenverrechnung,Asset,,,,,2,,,,,,,,,,
-2305,Anzahlungen an Lieferanten (VSt),Anzahlungen an Lieferanten (VSt),Asset,,,,,2,,,,,,,,,,
-2400,"Darlehen, diverse Verrechnungskonten","Darlehen, diverse Verrechnungskonten",Asset,,,,,2,,,,,,,,,,
-2440,Geldverrechnungskonto,Geldverrechnungskonto,Asset,,,,,2,,,,,,,,,,
-2460,Forderungen Kreditkarten,Forderungen Kreditkarten,Asset,,,,,2,,,,,,,,,,
-2500,Vorsteuer,Vorsteuer,Asset,,Yes,,T_EXPENSE_ACCT,2,,,,,,,,,,
-2510,Einfuhrumsatzsteuer,Einfuhrumsatzsteuer,Asset,,,,,2,,,,,,,,,,
-2520,MWSt Verrechnungskonto Guthaben,MWSt Verrechnungskonto Guthaben,Asset,,,,,2,,,,,,,,,,
-2530,Finanzamt Guthaben,Finanzamt Guthaben,Asset,,,,,2,,,,,,,,,,
-2531,T_RECEIVABLES_ACCT,Tax Receivables,Asset,,Yes,,T_RECEIVABLES_ACCT,2,,,,,,,,,,
-2540,Vorsteuer Bau Par. 19 Abs. 1a UStG,Vorsteuer Bau Par. 19 Abs. 1a UStG,Asset,,,,,2,,,,,,,,,,
-2550,Vorsteuer innergemeinschaftlicher Erwerb,Vorsteuer innergemeinschaftlicher Erwerb,Asset,,,,,2,,,,,,,,,,
-2555,Forderung aus Vorsteuer-Vergütung (Ausland),Forderung aus Vorsteuer-Vergütung (Ausland),Asset,,,,,2,,,,,,,,,,
-2560,Vorsteuer reverse charge system"""",Vorsteuer reverse charge system"""",Asset,,,,,2,,,,,,,,,,
-2590,sonstige Forderungen,sonstige Forderungen,Asset,,,,,2,,,,,,,,,,
-2591,Reiseaufwand Mitarbeiter Vorauszahlungen,Reiseaufwand Mitarbeiter Vorauszahlungen,Asset,,Yes,,E_PREPAYMENT_ACCT,2,,,,,,,,,,
-2595,aktivierter Rückkaufswert Abfertigungsversicherungen,aktivierter Rückkaufswert Abfertigungsversicherungen,Asset,,,,,2,,,,,,,,,,
-2600,eigene Anteile,eigene Anteile,Asset,,,,,2,,,,,,,,,,
-2620,Anteile an verbundenen Unternehmen,Anteile an verbundenen Unternehmen,Asset,,,,,2,,,,,,,,,,
-2630,Wertpapiere des Umlaufvermögens,Wertpapiere des Umlaufvermögens,Asset,,,,,2,,,,,,,,,,
-2640,Anteile,Anteile,Asset,,,,,2,,,,,,,,,,
-2650,Besitzwechsel,Besitzwechsel,Asset,,,,,2,,,,,,,,,,
-2690,Wertberichtigungen,Wertberichtigungen,Asset,,,,,2,,,,,,,,,,
-2700,Kassa,Kassa,Asset,,Yes,,CB_ASSET_ACCT,2,,,,,,,,,,
-2701,Kassa Geld in Transit,Kassa Geld in Transit,Asset,,Yes,,CB_CASHTRANSFER_ACCT,2,,,,,,,,,,
-2730,Briefmarken,Briefmarken,Asset,,,,,2,,,,,,,,,,
-2740,Stempelmarken,Stempelmarken,Asset,,,,,2,,,,,,,,,,
-2750,Fremdwährungskassa,Fremdwährungskassa,Asset,,,,,2,,,,,,,,,,
-2780,Schecks in Inlandswährung,Schecks in Inlandswährung,Asset,,,,,2,,,,,,,,,,
-2790,Schecks in Fremdwährung,Schecks in Fremdwährung,Asset,,,,,2,,,,,,,,,,
-2800,Bank (Guthaben),Bank (Guthaben),Asset,,Yes,,B_ASSET_ACCT,2,,,,,,,,,,
-2801,Bank Geld in Transit,Bank Geld in Transit,Asset,,Yes,,B_INTRANSIT_ACCT,2,,,,,,,,,,
-2803,Bank nicht zugeordnete Zahlung,Bank nicht zugeordnete Zahlung,Asset,,Yes,,B_UNALLOCATEDCASH_ACCT,2,,,,,,,,,,
-2804,Bank Zahlungen von Unbekannt,Bank Zahlungen von Unbekannt,Asset,,Yes,,B_UNIDENTIFIED_ACCT,2,,,,,,,,,,
-2900,aktive Rechnungsabgrenzung,aktive Rechnungsabgrenzung,Asset,,,,,2,,,,,,,,,,
-2950,aktive Geldbeschaffungskosten,aktive Geldbeschaffungskosten,Asset,,,,,2,,,,,,,,,,
-2960,Unterschiedsbetrag zur Pensionsrückstellung,Unterschiedsbetrag zur Pensionsrückstellung,Asset,,,,,2,,,,,,,,,,
-2970,Unterschiedsbetrag zur Abfertigungsrückstellung,Unterschiedsbetrag zur Abfertigungsrückstellung,Asset,,,,,2,,,,,,,,,,
-3,Verbindlichkeiten,Verbindlichkeiten,Liability,,,Yes,,,,,,,,,,,,
-3000,Rückstellungen für Abfertigungen gemäß Par. 14 EStG,Rückstellungen für Abfertigungen gemäß Par. 14 EStG,Liability,,,,,3,,,,,,,,,,
-3005,Rückstellungen f. Abfertigungen nach finanzmath. Grundsätzen,Rückstellungen f. Abfertigungen nach finanzmath. Grundsätzen,Liability,,,,,3,,,,,,,,,,
-3010,Rückstellungen für Pensionen,Rückstellungen für Pensionen,Liability,,,,,3,,,,,,,,,,
-3020,Rückstellungen für Körperschaftsteuer,Rückstellungen für Körperschaftsteuer,Liability,,,,,3,,,,,,,,,,
-3030,Rückstellungen für sonstige Steuern,Rückstellungen für sonstige Steuern,Liability,,,,,3,,,,,,,,,,
-3050,Rückstellungen für Gewährleistungen,Rückstellungen für Gewährleistungen,Liability,,,,WITHHOLDING_ACCT,3,,,,,,,,,,
-3051,Rückstellungen für Prozesskosten,Rückstellungen für Prozesskosten,Liability,,,,,3,,,,,,,,,,
-3052,Rückstellungen für Garantien,Rückstellungen für Garantien,Liability,,,,,3,,,,,,,,,,
-3053,Rückstellungen für noch nicht konsumierte Urlaube,Rückstellungen für noch nicht konsumierte Urlaube,Liability,,,,,3,,,,,,,,,,
-3054,Rückstellungen für Jubiläumsgelder,Rückstellungen für Jubiläumsgelder,Liability,,,,,3,,,,,,,,,,
-3055,Rückstellungen für Produkthaftung,Rückstellungen für Produkthaftung,Liability,,,,,3,,,,,,,,,,
-3056,Rückstellungen für Zinsverluste,Rückstellungen für Zinsverluste,Liability,,,,,3,,,,,,,,,,
-3057,Rückstellungen für Kursrisken,Rückstellungen für Kursrisken,Liability,,,,,3,,,,,,,,,,
-3100,Rückstellungen für Boni und Rabatte,Rückstellungen für Boni und Rabatte,Liability,,,,,3,,,,,,,,,,
-3150,Anleihen,Anleihen,Liability,,,,,3,,,,,,,,,,
-3200,Banken (Verbindlichkeiten),Banken (Verbindlichkeiten),Liability,,,,,3,,,,,,,,,,
-3250,Kreditkonten,Kreditkonten,Liability,,,,,3,,,,,,,,,,
-3290,Kundenanzahlungen nicht USt-pflichtig,Kundenanzahlungen nicht USt-pflichtig,Liability,,,,,3,,,,,,,,,,
-3295,Kundenanzahlungen USt-pflichtig,Kundenanzahlungen USt-pflichtig,Liability,,Yes,,C_PREPAYMENT_ACCT,3,,,,,,,,,,
-3300,Verbindlichkeiten aus Lieferungen u. Leistungen LZ u. 1 J.,Verbindlichkeiten aus Lieferungen u. Leistungen LZ u. 1 J.,Liability,,,,V_LIABILITY_ACCT,3,,,,,,,,,,
-3301,Verbindlichkeiten aus Dienstleistungen (*),,Liability,,,,V_LIABILITY_SERVICES_ACCT,3,,,,,,,,,,
-3302,Verbindlichkeiten ohne Rechnung (*),Verbindlichkeiten ohne Rechnung,Liability,,,,NOTINVOICEDRECEIPTS_ACCT,3,,,,,,,,,,
-3303,Rechnung ohne Wareneingang (*),P_INVENTORYCLEARING_ACCT,Liability,,,,P_INVENTORYCLEARING_ACCT,3,,,,,,,,,,
-3304,Verbindlichkeiten zur Zahlung selektiert (*),Verbindlichkeiten zur Zahlung selektiert,Liability,,Yes,,B_PAYMENTSELECT_ACCT,3,,,,,,,,,,
-3310,Verbindlichkeiten aus Lieferungen u. Leistungen LZ ü.1 J.,Verbindlichkeiten aus Lieferungen u. Leistungen LZ ü.1 J.,Liability,,,,,3,,,,,,,,,,
-3340,Verbindlichkeiten aus Lieferungen u. Leistungen Ausland,Verbindlichkeiten aus Lieferungen u. Leistungen Ausland,Liability,,,,,3,,,,,,,,,,
-3360,Wechselverbindlichkeiten,Wechselverbindlichkeiten,Liability,,,,,3,,,,,,,,,,
-3400,Verbindlichkeiten ggü. verbundenen Unternehmen LZ u. 1 J.,Verbindlichkeiten ggü. verbundenen Unternehmen LZ u. 1 J.,Liability,,,,INTERCOMPANYDUETO_ACCT,3,,,,,,,,,,
-3410,Verbindlichkeiten ggü. verbundenen Unternehmen LZ ü. 1 J.,Verbindlichkeiten ggü. verbundenen Unternehmen LZ ü. 1 J.,Liability,,,,,3,,,,,,,,,,
-3420,Verrechnungskonto verbundene Unternehmen,Verrechnungskonto verbundene Unternehmen,Liability,,,,,3,,,,,,,,,,
-3460,Verbindlichkeiten ggü. Untern.m.Beteiligungsverh. LZ u.1 J.,Verbindlichkeiten ggü. Untern.m.Beteiligungsverh. LZ u.1 J.,Liability,,,,,3,,,,,,,,,,
-3470,Verbindlichkeiten ggü. Untern.m.Beteiligungsverh. LZ ü.1 J.,Verbindlichkeiten ggü. Untern.m.Beteiligungsverh. LZ ü.1 J.,Liability,,,,,3,,,,,,,,,,
-3480,Verrechnungskonto Untern. m. denen Beteiligungsverh. besteht,Verrechnungskonto Untern. m. denen Beteiligungsverh. besteht,Liability,,,,,3,,,,,,,,,,
-3500,Lohn- und Gehaltsverrechnung,Lohn- und Gehaltsverrechnung,Liability,,,,,3,,,,,,,,,,
-3501,Lohnsteuer,Lohnsteuer,Liability,,,,,3,,,,,,,,,,
-3510,Finanzamt,Finanzamt,Liability,,,,,3,,,,,,,,,,
-3520,Zahllast,Zahllast,Liability,,,,,3,,,,,,,,,,
-3530,"lohnabhängige Verbindlichkeiten (DB, DZ, Kommunalst., DGA)","lohnabhängige Verbindlichkeiten (DB, DZ, Kommunalst., DGA)",Liability,,,,,3,,,,,,,,,,
-3540,Wiener Gebietskrankenkasse,Wiener Gebietskrankenkasse,Liability,,,,,3,,,,,,,,,,
-3541,NÖ Gebietskrankenkasse,NÖ Gebietskrankenkasse,Liability,,,,,3,,,,,,,,,,
-3550,Verbindlichkeiten aus der Abgabenverrechnung (KÖSt),Verbindlichkeiten aus der Abgabenverrechnung (KÖSt),Liability,,,,,3,,,,,,,,,,
-3560,Darlehen von Gesellschaftern,Darlehen von Gesellschaftern,Liability,,,,,3,,,,,,,,,,
-3570,Verrechnungskonto Gesellschafter,Verrechnungskonto Gesellschafter,Liability,,,,,3,,,,,,,,,,
-3580,sonstige Darlehen,sonstige Darlehen,Liability,,,,,3,,,,,,,,,,
-3590,sonstige Verrechnungskonten,sonstige Verrechnungskonten,Liability,,,,,3,,,,,,,,,,
-3600,Umsatzsteuer vereinbart 10 %,Umsatzsteuer vereinbart 10 %,Liability,,,,,3,,,,,,,,,,
-3601,Umsatzsteuer vereinbart 20 %,Umsatzsteuer vereinbart 20 %,Liability,,Yes,,T_DUE_ACCT,3,,,,,,,,,,
-3602,Umsatzsteuer vereinbart 12%,Umsatzsteuer vereinbart 12%,Liability,,,,,3,,,,,,,,,,
-3603,Umsatzsteuer vereinbart 16%,Umsatzsteuer vereinbart 16%,Liability,,,,,3,,,,,,,,,,
-3610,Umsatzsteuer vereinnahmt,Umsatzsteuer vereinnahmt,Liability,,,,,3,,,,,,,,,,
-3620,T_LIABILITY_ACCT,Ust Verbindlichkeiten,Liability,,Yes,,T_LIABILITY_ACCT,3,,,,,,,,,,
-3630,Umsatzsteuer Bau Par. 19 Abs. 1a UStG,Umsatzsteuer Bau Par. 19 Abs. 1a UStG,Liability,,,,,3,,,,,,,,,,
-3650,Umsatzsteuer innergemeinschaftlicher Erwerb 10%,Umsatzsteuer innergemeinschaftlicher Erwerb 10%,Liability,,,,,3,,,,,,,,,,
-3651,Umsatzsteuer innergemeinschaftlicher Erwerb 20%,Umsatzsteuer innergemeinschaftlicher Erwerb 20%,Liability,,,,,3,,,,,,,,,,
-3652,Umsatzsteuer innergemeinschaftlicher Erwerb 12%,Umsatzsteuer innergemeinschaftlicher Erwerb 12%,Liability,,,,,3,,,,,,,,,,
-3653,Umsatzsteuer innergemeinschaftlicher Erwerb 16%,Umsatzsteuer innergemeinschaftlicher Erwerb 16%,Liability,,,,,3,,,,,,,,,,
-3655,Umsatzsteuer aus in EU steuerpflichtiger Lieferung,Umsatzsteuer aus in EU steuerpflichtiger Lieferung,Liability,,,,,3,,,,,,,,,,
-3660,Umsatzsteuer reverse charge system"""",Umsatzsteuer reverse charge system"""",Liability,,,,,3,,,,,,,,,,
-3890,sonstige Verbindlichkeiten,sonstige Verbindlichkeiten,Liability,,,,,3,,,,,,,,,,
-3900,passive Rechnungsabgrenzung,passive Rechnungsabgrenzung,Liability,,,,,3,,,,,,,,,,
-4,Betriebliche Erträge,Betriebliche Erträge,Revenue,,,Yes,,,,,,,,,,,,
-40,Brutto Umsatzerlöse und Erlösschmälerungen,Brutto Umsatzerlöse und Erlösschmälerungen,Revenue,,,Yes,,4,,,,,40,Brutto Umsatzerlöse und Erlösschmälerungen,,,,
-4000,Umsatzerlöse Inland 20 %,Umsatzerlöse Inland 20 %,Revenue,,Yes,,P_REVENUE_ACCT,40,,,,,,,,,,
-4070,Erlöse Bauleistungen 0% Par. 19 Abs. 1a UStG,Erlöse Bauleistungen 0% Par. 19 Abs. 1a UStG,Revenue,,,,,40,,,,,,,,,,
-4100,Umsatzerlöse Inland 10 %,Umsatzerlöse Inland 10 %,Revenue,,,,,40,,,,,,,,,,
-4110,Umsatzerlöse Inland 12%,Umsatzerlöse Inland 12%,Revenue,,,,,40,,,,,,,,,,
-4120,Umsatzerlöse Inland 16%,Umsatzerlöse Inland 16%,Revenue,,,,,40,,,,,,,,,,
-4150,Umsatzerlöse Inland 0 %,Umsatzerlöse Inland 0 %,Revenue,,,,,40,,,,,,,,,,
-4200,Umsatzerlöse Export Nicht-EU (Drittland) 0 %,Umsatzerlöse Export Nicht-EU (Drittland) 0 %,Revenue,,,,,40,,,,,,,,,,
-4210,Transiterlöse,Transiterlöse,Revenue,,,,,40,,,,,,,,,,
-4220,Transiterlöse innergemeinschaftliche Lieferung,Transiterlöse innergemeinschaftliche Lieferung,Revenue,,,,,40,,,,,,,,,,
-4230,Erlöse aus im anderen EU-Land steuerpflichtigen Lieferungen,Erlöse aus im anderen EU-Land steuerpflichtigen Lieferungen,Revenue,,,,,40,,,,,,,,,,
-4240,Umsatzerlöse nicht steuerbar,Umsatzerlöse nicht steuerbar,Revenue,,,,,40,,,,,,,,,,
-4300,Erlöse innergemeinschaftliche Lieferung (steuerfrei),Erlöse innergemeinschaftliche Lieferung (steuerfrei),Revenue,,,,,40,,,,,,,,,,
-4400,Skontoaufwand 20 %,Skontoaufwand 20 %,Revenue,,Yes,,PAYDISCOUNT_EXP_ACCT,40,,,,,,,,,,
-4401,Skontoaufwand 10 %,Skontoaufwand 10 %,Revenue,,,,,40,,,,,,,,,,
-4402,Skontoaufwand  0 %,Skontoaufwand  0 %,Revenue,,,,,40,,,,,,,,,,
-4403,Umsatzvergütungen 20 %,Umsatzvergütungen 20 %,Revenue,,,,,40,,,,,,,,,,
-4404,Umsatzvergütungen 10 %,Umsatzvergütungen 10 %,Revenue,,,,,40,,,,,,,,,,
-4405,Umsatzvergütungen  0 %,Umsatzvergütungen  0 %,Revenue,,,,,40,,,,,,,,,,
-4406,Mengenrabatt,Mengenrabatt,Revenue,,,,,40,,,,,,,,,,
-4407,Treueprämien,Treueprämien,Revenue,,,,,40,,,,,,,,,,
-4408,Skontoaufwand Bauerlöse,Skontoaufwand Bauerlöse,Revenue,,,,,40,,,,,,,,,,
-4410,Skontoaufwand innergemeinschaftliche Lieferung,Skontoaufwand innergemeinschaftliche Lieferung,Revenue,,,,,40,,,,,,,,,,
-4411,erhaltene Rabatte (*),erhaltene Rabatte,Revenue,,Yes,,P_TRADEDISCOUNTREC_ACCT,40,,,,,,,,,,
-4412,gewährte Rabatte (*),gewährte Rabatte,Expense,,Yes,,P_TRADEDISCOUNTGRANT_ACCT,40,,,,,,,,,,
-4420,Dot. Rückstellungen für Preisnachlässe,Dot. Rückstellungen für Preisnachlässe,Revenue,,,,,40,,,,,,,,,,
-4430,Dot. Rückstellungen für Umsatzboni,Dot. Rückstellungen für Umsatzboni,Revenue,,,,,40,,,,,,,,,,
-4440,Dot. Wertberichtigung für Skontiaufwand zu Forderungen,Dot. Wertberichtigung für Skontiaufwand zu Forderungen,Revenue,,,,,40,,,,,,,,,,
-445, Veränderung des Bestands an fertigen und unfertigen Erzeugnissen, Veränderung des Bestands an fertigen und unfertigen Erzeugnissen,Revenue,,,Yes,,4,,,,,445, Veränderung des Bestands an fertigen und unfertigen Erzeugnissen,,,,
-4450,Bestandserhöhung Warenlager,Bestandserhöhung Warenlager,Revenue,,,,,445,,,,,,,,,,
-4455,Bestandsverminderung Warenlager,Bestandsverminderung Warenlager,Revenue,,,,,445,,,,,,,,,,
-4460,Bestandserhöhung fertige Erzeugnisse,Bestandserhöhung fertige Erzeugnisse,Revenue,,,,,445,,,,,,,,,,
-4465,Bestandsverminderung fertige Erzeugnisse,Bestandsverminderung fertige Erzeugnisse,Revenue,,,,,445,,,,,,,,,,
-4470,Bestandserhöhung unfertige Erzeugnisse,Bestandserhöhung unfertige Erzeugnisse,Revenue,,,,,445,,,,,,,,,,
-4475,Bestandsverminderung unfertige Erzeugnisse,Bestandsverminderung unfertige Erzeugnisse,Revenue,,,,,445,,,,,,,,,,
-4478,Bestandserhöhung noch nicht abrechenbarer Leistungen,Bestandserhöhung noch nicht abrechenbarer Leistungen,Revenue,,,,,445,,,,,,,,,,
-4479,Bestandsverminderung noch nicht abrechenbarer Leistungen,Bestandsverminderung noch nicht abrechenbarer Leistungen,Revenue,,,,,445,,,,,,,,,,
-448,aktivierte Eigenleistungen,aktivierte Eigenleistungen,Revenue,,,Yes,,4,,,,,448,aktivierte Eigenleistungen,,,,
-4480,aktivierte Eigenleistungen,aktivierte Eigenleistungen,Revenue,,,,,448,,,,,,,,,,
-45,sonstige betriebliche Erträge,sonstige betriebliche Erträge,Revenue,,,Yes,,4,,,,,45,sonstige betriebliche Erträge,,,,
-4500,Anlagenverkauf 20 %,Anlagenverkauf 20 %,Revenue,,,,,45,,,,,,,,,,
-4510,Anlagenverkauf  0 %,Anlagenverkauf  0 %,Revenue,,,,,45,,,,,,,,,,
-4520,Anlagenverkauf innergemein. Lieferung (steuerfrei),Anlagenverkauf innergemein. Lieferung (steuerfrei),Revenue,,,,,45,,,,,,,,,,
-4530,Zuschreibungen,Zuschreibungen,Revenue,,,,,45,,,,,,,,,,
-4550,Buchwert abgegangener Anlagen,Buchwert abgegangener Anlagen,Revenue,,,,,45,,,,,,,,,,
-4560,Auflösung Rückstellungen für Gewährleistung,Auflösung Rückstellungen für Gewährleistung,Revenue,,,,,45,,,,,,,,,,
-4561,Auflösung Rückstellungen für Prozesskosten,Auflösung Rückstellungen für Prozesskosten,Revenue,,,,,45,,,,,,,,,,
-4562,Auflösung Rückstellungen für Garantien,Auflösung Rückstellungen für Garantien,Revenue,,,,,45,,,,,,,,,,
-4563,Auflösung Rückstellungen f. noch nicht konsumierte Urlaube,Auflösung Rückstellungen f. noch nicht konsumierte Urlaube,Revenue,,,,,45,,,,,,,,,,
-4564,Auflösung Rückstellungen für Jubiläumsgelder,Auflösung Rückstellungen für Jubiläumsgelder,Revenue,,,,,45,,,,,,,,,,
-4565,Auflösung Rückstellungen für Produkthaftung,Auflösung Rückstellungen für Produkthaftung,Revenue,,,,,45,,,,,,,,,,
-4566,Auflösung Rückstellungen für Zinsverluste,Auflösung Rückstellungen für Zinsverluste,Revenue,,,,,45,,,,,,,,,,
-4567,Auflösung Rückstellungen für Kursrisken,Auflösung Rückstellungen für Kursrisken,Revenue,,,,,45,,,,,,,,,,
-4568,Auflösung Rückstellungen für Abfertigungen,Auflösung Rückstellungen für Abfertigungen,Revenue,,,,,45,,,,,,,,,,
-4569,Auflösung Rückstellungen für Pensionen,Auflösung Rückstellungen für Pensionen,Revenue,,,,,45,,,,,,,,,,
-4580,Auflösung Rückstellungen für Boni und Rabatte,Auflösung Rückstellungen für Boni und Rabatte,Revenue,,,,,45,,,,,,,,,,
-4600,Mieterlöse 10%,Mieterlöse 10%,Revenue,,,,,45,,,,,,,,,,
-4601,Mieterlöse gewerblich 20%,Mieterlöse gewerblich 20%,Revenue,,,,,45,,,,,,,,,,
-4602,Pachterlöse 20%,Pachterlöse 20%,Revenue,,,,,45,,,,,,,,,,
-4605,Provisionserlöse Nicht-EU-Land (Drittland) 0 %,Provisionserlöse Nicht-EU-Land (Drittland) 0 %,Revenue,,,,,45,,,,,,,,,,
-4606,Provisionserlöse Inland 20 %,Provisionserlöse Inland 20 %,Revenue,,,,,45,,,,,,,,,,
-4607,Provisionserlöse innergemeinschaftliche Lieferung,Provisionserlöse innergemeinschaftliche Lieferung,Revenue,,,,,45,,,,,,,,,,
-4608,Provisionserlöse nicht steuerbar (Leistungsort im Ausland),Provisionserlöse nicht steuerbar (Leistungsort im Ausland),Revenue,,,,,45,,,,,,,,,,
-4610,Schadenersatz 20 %,Schadenersatz 20 %,Revenue,,,,,45,,,,,,,,,,
-4611,Schadenersatz 10 %,Schadenersatz 10 %,Revenue,,,,,45,,,,,,,,,,
-4612,Schadenersatz  0 %,Schadenersatz  0 %,Revenue,,,,,45,,,,,,,,,,
-4620,Versicherungsvergütungen 0%,Versicherungsvergütungen 0%,Revenue,,,,,45,,,,,,,,,,
-4625,Erhöhung aus Rückkaufswert v. Abfertigungsversicherungen,Erhöhung aus Rückkaufswert v. Abfertigungsversicherungen,Revenue,,,,,45,,,,,,,,,,
-4630,Kursdifferenzen,Kursdifferenzen,Revenue,,,,,45,,,,,,,,,,
-4640,Eingänge aus abgeschriebenen Forderungen 20 %,Eingänge aus abgeschriebenen Forderungen 20 %,Revenue,,,,,45,,,,,,,,,,
-4641,Eingänge aus abgeschriebenen Forderungen 10 %,Eingänge aus abgeschriebenen Forderungen 10 %,Revenue,,,,,45,,,,,,,,,,
-4642,Eingänge aus abgeschriebenen Forderungen 0 %,Eingänge aus abgeschriebenen Forderungen 0 %,Revenue,,,,,45,,,,,,,,,,
-4650,Erträge aus verjährten Verbindlichkeiten,Erträge aus verjährten Verbindlichkeiten,Revenue,,,,,45,,,,,,,,,,
-4655,Privatanteil KFZ,Privatanteil KFZ,Revenue,,,,,45,,,,,,,,,,
-4656,sonstige Privatanteile 20 %,sonstige Privatanteile 20 %,Revenue,,,,,45,,,,,,,,,,
-4657,sonstige Privatanteile 10 %,sonstige Privatanteile 10 %,Revenue,,,,,45,,,,,,,,,,
-4658,sonstige Privatanteile  0 %,sonstige Privatanteile  0 %,Revenue,,,,,45,,,,,,,,,,
-4660,Aufwandsersätze Weiterverrechnung BK,Aufwandsersätze Weiterverrechnung BK,Revenue,,,,,45,,,,,,,,,,
-4670,Auflösung Wertberichtigung zu Forderungen,Auflösung Wertberichtigung zu Forderungen,Revenue,,,,,45,,,,,,,,,,
-4680,Auflösung Wertberichtigung für Zinsverluste zu Forderungen,Auflösung Wertberichtigung für Zinsverluste zu Forderungen,Revenue,,,,,45,,,,,,,,,,
-4690,Auflösung Wertberichtigung für Skontiaufwand zu Forderungen,Auflösung Wertberichtigung für Skontiaufwand zu Forderungen,Revenue,,,,,45,,,,,,,,,,
-4700,Auflösung Wertberichtigung für dubiose Forderungen,Auflösung Wertberichtigung für dubiose Forderungen,Revenue,,,,,45,,,,,,,,,,
-4750,sonstige Erträge 20%,sonstige Erträge 20%,Revenue,,Yes,,NOTINVOICEDREVENUE_ACCT,45,,,,,,,,,,
-4751,sonstige Erträge 10%,sonstige Erträge 10%,Revenue,,,,,45,,,,,,,,,,
-4752,sonstige Erträge 0%,sonstige Erträge 0%,Revenue,,,,,45,,,,,,,,,,
-4755,Investitionszuwachsprämie,Investitionszuwachsprämie,Revenue,,,,,45,,,,,,,,,,
-5,Materialaufwand,Materialaufwand,Expense,,,Yes,,,,,,,5,Materialaufwand,,,,
-5000,Wareneinkauf Inland 20 %,Wareneinkauf Inland 20 %,Expense,,,,,5,,,,,,,,,,
-5010,Wareneinkauf Inland 10 %,Wareneinkauf Inland 10 %,Expense,,,,,5,,,,,,,,,,
-5015,Wareneinkauf Inland 0 %,Wareneinkauf Inland 0 %,Expense,,,,,5,,,,,,,,,,
-5016,"Wareneinkauf Inland 12% (Weinumsätze, Landwirte)","Wareneinkauf Inland 12% (Weinumsätze, Landwirte)",Expense,,,,,5,,,,,,,,,,
-5017,Wareneinkauf Inland 16% (Jungholz und Mittelberg),Wareneinkauf Inland 16% (Jungholz und Mittelberg),Expense,,,,,5,,,,,,,,,,
-5020,Wareneinkauf Nicht-EU-Land (Drittland) 0 %,Wareneinkauf Nicht-EU-Land (Drittland) 0 %,Expense,,,,,5,,,,,,,,,,
-5050,Wareneinkauf innergemeinschaftlicher Erwerb 20 %,Wareneinkauf innergemeinschaftlicher Erwerb 20 %,Expense,,,,,5,,,,,,,,,,
-5060,Wareneinkauf innergemeinschaftlicher Erwerb 10 %,Wareneinkauf innergemeinschaftlicher Erwerb 10 %,Expense,,,,,5,,,,,,,,,,
-5070,Wareneinkauf innergemeinschaftlicher Erwerb 16%,Wareneinkauf innergemeinschaftlicher Erwerb 16%,Expense,,,,,5,,,,,,,,,,
-5100,Produkt Umsatzkosten (*),P_COGS_ACCT,Expense,,Yes,,P_COGS_ACCT,5,,,,,,,,,,
-5101,Produkt Aufwand (*),P_EXPENSE_ACCT ,Expense,,Yes,,P_EXPENSE_ACCT,5,,,,,,,,,,
-5102,Produkt Kostenanpassung (*),P_COSTADJUSTMENT,Expense,,Yes,,P_COSTADJUSTMENT_ACCT,5,,,,,,,,,,
-5103,Einkaufsergebnis (Rechnung) (*),P_INVOICEPRICEVARIANCE_ACCT,Expense,,Yes,,P_INVOICEPRICEVARIANCE_ACCT,5,,,,,,,,,,
-5104,Einkaufsergebnis (Bestellung) (*),,Expense,,,,P_PURCHASEPRICEVARIANCE_ACCT,5,,,,,,,,,,
-5105,Einkaufsergebnis Offset (*),,Expense,,Yes,,PPVOFFSET_ACCT,5,,,,,,,,,,
-5200,Hilfsstoffe,Hilfsstoffe,Expense,,,,,5,,,,,,,,,,
-5300,Rohstoffe,Rohstoffe,Expense,,,,,5,,,,,,,,,,
-5400,Bauleistungen 20% Par. 19 Abs. 1a UStG,Bauleistungen 20% Par. 19 Abs. 1a UStG,Expense,,,,,5,,,,,,,,,,
-5500,Bonusvergütungen 20%,Bonusvergütungen 20%,Expense,,,,,5,,,,,,,,,,
-5501,Bonusvergütungen 10%,Bonusvergütungen 10%,Expense,,,,,5,,,,,,,,,,
-5502,Bonusvergütungen 0%,Bonusvergütungen 0%,Expense,,,,,5,,,,,,,,,,
-5540,Skontoerträge Bauleistungen 20%,Skontoerträge Bauleistungen 20%,Expense,,,,,5,,,,,,,,,,
-5600,Skontoerträge aus Materialaufwand 20%,Skontoerträge aus Materialaufwand 20%,Expense,,Yes,,PAYDISCOUNT_REV_ACCT,5,,,,,,,,,,
-5601,Skontoerträge aus Materialaufwand 10%,Skontoerträge aus Materialaufwand 10%,Expense,,,,,5,,,,,,,,,,
-5602,Skontoerträge aus Materialaufwand 0%,Skontoerträge aus Materialaufwand 0%,Expense,,,,,5,,,,,,,,,,
-5650,Skontoerträge a. Materialaufwand innergem. Erwerb 20%,Skontoerträge a. Materialaufwand innergem. Erwerb 20%,Expense,,,,,5,,,,,,,,,,
-5651,Skontoerträge a. Materialaufwand innergem. Erwerb 10 %,Skontoerträge a. Materialaufwand innergem. Erwerb 10 %,Expense,,,,,5,,,,,,,,,,
-5700,Bezugskosten,Bezugskosten,Expense,,,,,5,,,,,,,,,,
-5710,Verpackung,Verpackung,Expense,,,,,5,,,,,,,,,,
-5800,Transportkosten,Transportkosten,Expense,,,,,5,,,,,,,,,,
-5900,Fremdleistungen,Fremdleistungen,Expense,,,,,5,,,,,,,,,,
-6,Personalaufwand,Personalaufwand,Expense,,,Yes,,,,,,,6,Personalaufwand,,,,
-6000,Löhne,Löhne,Expense,,,,,6,,,,,,,,,,
-6010,Nichtleistungslöhne,Nichtleistungslöhne,Expense,,,,,6,,,,,,,,,,
-6100,Lehrlingsentschädigung,Lehrlingsentschädigung,Expense,,,,,6,,,,,,,,,,
-6110,Aushilfslöhne,Aushilfslöhne,Expense,,,,,6,,,,,,,,,,
-6120,Fahrtkostenzuschuss,Fahrtkostenzuschuss,Expense,,,,,6,,,,,,,,,,
-6130,Arbeitskleidung,Arbeitskleidung,Expense,,,,,6,,,,,,,,,,
-6150,Dot. Rückstellungen f. noch nicht konsumierte Urlaube,Dot. Rückstellungen f. noch nicht konsumierte Urlaube,Expense,,,,,6,,,,,,,,,,
-6160,Dot. Rückstellungen für Jubiläumsgelder,Dot. Rückstellungen für Jubiläumsgelder,Expense,,,,,6,,,,,,,,,,
-6190,EFZG Erträge,EFZG Erträge,Expense,,,,,6,,,,,,,,,,
-6200,Gehälter,Gehälter,Expense,,,,,6,,,,,,,,,,
-6210,Provisionen als Gehaltsbestandteil,Provisionen als Gehaltsbestandteil,Expense,,,,,6,,,,,,,,,,
-6220,Fahrtkostenzuschuss,Fahrtkostenzuschuss,Expense,,,,,6,,,,,,,,,,
-6230,Sachbezüge,Sachbezüge,Expense,,,,,6,,,,,,,,,,
-6240,Arbeitskleidung,Arbeitskleidung,Expense,,,,,6,,,,,,,,,,
-6250,Geschäftsführerhonorar,Geschäftsführerhonorar,Expense,,,,,6,,,,,,,,,,
-6350,Dot. Rückstellungen f. noch nicht konsumierte Urlaube,Dot. Rückstellungen f. noch nicht konsumierte Urlaube,Expense,,,,,6,,,,,,,,,,
-6360,Dot. Rückstellungen für Jubiläumsgelder,Dot. Rückstellungen für Jubiläumsgelder,Expense,,,,,6,,,,,,,,,,
-6370,Dot. anteiliges Urlaubs- und Weihnachtsgeld,Dot. anteiliges Urlaubs- und Weihnachtsgeld,Expense,,,,,6,,,,,,,,,,
-6400,Abfertigungsaufwand,Abfertigungsaufwand,Expense,,,,,6,,,,,,,,,,
-6440,Dot. Rückstellungen für Abfertigungen,Dot. Rückstellungen für Abfertigungen,Expense,,,,,6,,,,,,,,,,
-6450,Pensionsaufwand,Pensionsaufwand,Expense,,,,,6,,,,,,,,,,
-6470,Dot. Rückstellungen für Pensionen,Dot. Rückstellungen für Pensionen,Expense,,,,,6,,,,,,,,,,
-6500,gesetzlicher Sozialaufwand,gesetzlicher Sozialaufwand,Expense,,,,,6,,,,,,,,,,
-6505,MVK-Beitrag (Mitarbeitervorsorgekasse),MVK-Beitrag (Mitarbeitervorsorgekasse),Expense,,,,,6,,,,,,,,,,
-6510,Pflichtversicherung,Pflichtversicherung,Expense,,,,,6,,,,,,,,,,
-6600,Lohnsteuer,Lohnsteuer,Expense,,,,,6,,,,,,,,,,
-6601,Dienstgeberbeitrag (DB),Dienstgeberbeitrag (DB),Expense,,,,,6,,,,,,,,,,
-6602,Zuschlag zum DB ( = DZ),Zuschlag zum DB ( = DZ),Expense,,,,,6,,,,,,,,,,
-6603,Kommunalsteuer,Kommunalsteuer,Expense,,,,,6,,,,,,,,,,
-6604,Dienstgeberabgabe (DGA),Dienstgeberabgabe (DGA),Expense,,,,,6,,,,,,,,,,
-6610,Ausgleichstaxe,Ausgleichstaxe,Expense,,,,,6,,,,,,,,,,
-6700,freiwilliger Sozialaufwand,freiwilliger Sozialaufwand,Expense,,,,,6,,,,,,,,,,
-7,Abschreibungen und Sonstiges,Abschreibungen und Sonstiges,Expense,,,Yes,,,,,,,,,,,,
-70,Abschreibungen,Abschreibungen,Expense,,,Yes,,7,,,,,70,Abschreibungen,,,,
-7000,Abschreibungen f. Ingangsetzen u. Erweitern eines Betriebes,Abschreibungen f. Ingangsetzen u. Erweitern eines Betriebes,Expense,,,,,70,,,,,,,,,,
-7010,AfA Par. 7 EStG,AfA Par. 7 EStG,Expense,,,,,70,,,,,,,,,,
-7020,AfA Par. 13 EStG (geringwertige Wirtschaftsgüter),AfA Par. 13 EStG (geringwertige Wirtschaftsgüter),Expense,,,,,70,,,,,,,,,,
-7060,Abschreibungen a. d. Umlaufvermögen,Abschreibungen a. d. Umlaufvermögen,Expense,,,,,70,,,,,,,,,,
-71,sonstige betriebliche Aufwendungen,sonstige betriebliche Aufwendungen,Expense,,,Yes,,7,,,,,71,sonstige betriebliche Aufwendungen,,,,
-7100,Getränkesteuer,Getränkesteuer,Expense,,,,,71,,,,,,,,,,
-7101,Grundsteuer,Grundsteuer,Expense,,,,,71,,,,,,,,,,
-7102,Vergnügungsteuer,Vergnügungsteuer,Expense,,,,,71,,,,,,,,,,
-7103,Alkoholsteuer,Alkoholsteuer,Expense,,,,,71,,,,,,,,,,
-7104,KFZ-Steuer,KFZ-Steuer,Expense,,,,,71,,,,,,,,,,
-7105,Gebühren nach Gebührengesetz,Gebühren nach Gebührengesetz,Expense,,,,,71,,,,,,,,,,
-7106,Kurtaxe,Kurtaxe,Expense,,,,,71,,,,,,,,,,
-7107,Kammerumlage (KU 1),Kammerumlage (KU 1),Expense,,,,,71,,,,,,,,,,
-7110,Gesellschaftsteuer,Gesellschaftsteuer,Expense,,,,,71,,,,,,,,,,
-7180,T_CREDIT _ACCT,Steueraufwand,Expense,,Yes,,T_CREDIT_ACCT,71,,,,,,,,,,
-7190,Steuern Vorperioden,Steuern Vorperioden,Expense,,,,,71,,,,,,,,,,
-7200,Instandhaltung Gebäude,Instandhaltung Gebäude,Expense,,,,,71,,,,,,,,,,
-7201,Instandhaltung Betriebs- und Geschäftsausstattung,Instandhaltung Betriebs- und Geschäftsausstattung,Expense,,,,,71,,,,,,,,,,
-7202,Instandhaltung technische Anlagen und Maschinen,Instandhaltung technische Anlagen und Maschinen,Expense,,,,,71,,,,,,,,,,
-7203,Instandhaltung Werkzeuge,Instandhaltung Werkzeuge,Expense,,,,,71,,,,,,,,,,
-7210,Instandhaltung PKW,Instandhaltung PKW,Expense,,,,,71,,,,,,,,,,
-7220,Treibstoffe PKW,Treibstoffe PKW,Expense,,,,,71,,,,,,,,,,
-7230,Leasing PKW,Leasing PKW,Expense,,,,,71,,,,,,,,,,
-7240,Instandhaltung LKW,Instandhaltung LKW,Expense,,,,,71,,,,,,,,,,
-7250,Treibstoffe LKW,Treibstoffe LKW,Expense,,,,,71,,,,,,,,,,
-7260,Leasing LKW,Leasing LKW,Expense,,,,,71,,,,,,,,,,
-7270,Versicherungen Fuhrpark,Versicherungen Fuhrpark,Expense,,,,,71,,,,,,,,,,
-7280,Betriebsversicherungen,Betriebsversicherungen,Expense,,,,,71,,,,,,,,,,
-7285,Abfertigungsversicherungen,Abfertigungsversicherungen,Expense,,,,,71,,,,,,,,,,
-7300,Reinigungsaufwand,Reinigungsaufwand,Expense,,,,,71,,,,,,,,,,
-7310,Energieaufwand,Energieaufwand,Expense,,,,,71,,,,,,,,,,
-7320,Heizmaterial,Heizmaterial,Expense,,,,,71,,,,,,,,,,
-7330,Transportkosten,Transportkosten,Expense,,,,,71,,,,,,,,,,
-7350,Reiseaufwand,Reiseaufwand,Expense,,,,,71,,,,,,,,,,
-7351,Reiseaufwand Mitarbeiter (*),Reiseaufwand Mitarbeiter,Expense,,Yes,,E_EXPENSE_ACCT,71,,,,,,,,,,
-7355,Diäten (Tages- und Nächtigungsgelder),Diäten (Tages- und Nächtigungsgelder),Expense,,,,,71,,,,,,,,,,
-7360,KM-Gelder,KM-Gelder,Expense,,,,,71,,,,,,,,,,
-7365,Fahrtspesen,Fahrtspesen,Expense,,,,,71,,,,,,,,,,
-7370,Portokosten,Portokosten,Expense,,,,,71,,,,,,,,,,
-7380,Telefonkosten,Telefonkosten,Expense,,,,,71,,,,,,,,,,
-7390,Miete Telefon,Miete Telefon,Expense,,,,,71,,,,,,,,,,
-7400,Miete,Miete,Expense,,,,,71,,,,,,,,,,
-7410,diverse Mieten,diverse Mieten,Expense,,,,,71,,,,,,,,,,
-7420,Pacht,Pacht,Expense,,,,,71,,,,,,,,,,
-7430,Leasing (z.B. Computer),Leasing (z.B. Computer),Expense,,,,,71,,,,,,,,,,
-7440,Personalleasing,Personalleasing,Expense,,,,,71,,,,,,,,,,
-7450,Personalsuche,Personalsuche,Expense,,,,,71,,,,,,,,,,
-7460,Leibrente,Leibrente,Expense,,,,,71,,,,,,,,,,
-7470,Lizenzgebühren,Lizenzgebühren,Expense,,,,,71,,,,,,,,,,
-7480,Provisionen,Provisionen,Expense,,,,,71,,,,,,,,,,
-7481,Kreditkartenprovisionen,Kreditkartenprovisionen,Expense,,,,,71,,,,,,,,,,
-7550,sonstige Leistungen reverse charge system"""",sonstige Leistungen reverse charge system"""",Expense,,,,,71,,,,,,,,,,
-7560,sonstiger Aufwand (IG Erwerb 20%),sonstiger Aufwand (IG Erwerb 20%),Expense,,,,,71,,,,,,,,,,
-7570,sonstiger Aufwand (IG Erwerb 10%),sonstiger Aufwand (IG Erwerb 10%),Expense,,,,,71,,,,,,,,,,
-7600,Büromaterial,Büromaterial,Expense,,,,,71,,,,,,,,,,
-7610,Druckkosten,Druckkosten,Expense,,,,,71,,,,,,,,,,
-7620,Fachliteratur,Fachliteratur,Expense,,,,,71,,,,,,,,,,
-7630,Betriebsapotheke,Betriebsapotheke,Expense,,,,,71,,,,,,,,,,
-7640,Dekoration,Dekoration,Expense,,,,,71,,,,,,,,,,
-7650,Werbeaufwand,Werbeaufwand,Expense,,,,,71,,,,,,,,,,
-7655,werbeähnlicher Aufwand,werbeähnlicher Aufwand,Expense,,,,,71,,,,,,,,,,
-7660,Messekosten,Messekosten,Expense,,,,,71,,,,,,,,,,
-7670,Ausstellungen,Ausstellungen,Expense,,,,,71,,,,,,,,,,
-7680,Repräsentation (nicht abzugsfähig),Repräsentation (nicht abzugsfähig),Expense,,,,,71,,,,,,,,,,
-7690,"nicht abzugsfähiger Aufwand (Spenden,..)","nicht abzugsfähiger Aufwand (Spenden,..)",Expense,,,,,71,,,,,,,,,,
-7700,Steuerberatungskosten,Steuerberatungskosten,Expense,,,,,71,,,,,,,,,,
-7710,Rechtsberatungskosten,Rechtsberatungskosten,Expense,,,,,71,,,,,,,,,,
-7720,Prüfungskosten,Prüfungskosten,Expense,,,,,71,,,,,,,,,,
-7730,Honorare,Honorare,Expense,,,,,71,,,,,,,,,,
-7740,Ausbildungskosten,Ausbildungskosten,Expense,,,,,71,,,,,,,,,,
-7750,Fortbildung,Fortbildung,Expense,,,,,71,,,,,,,,,,
-7760,Mitgliedsbeiträge,Mitgliedsbeiträge,Expense,,,,,71,,,,,,,,,,
-7770,"Gebühren und Abgaben (Müll, Kanal)","Gebühren und Abgaben (Müll, Kanal)",Expense,,,,,71,,,,,,,,,,
-7780,Kursdifferenzen,Kursdifferenzen,Expense,,,,,71,,,,,,,,,,
-7782,Centausgleich,Centausgleich,Expense,,,,,71,,,,,,,,,,
-7790,Spesen des Geldverkehrs,Spesen des Geldverkehrs,Expense,,Yes,,B_EXPENSE_ACCT,71,,,,,,,,,,
-7800,Schadensfälle 20 %,Schadensfälle 20 %,Expense,,,,,71,,,,,,,,,,
-7810,Schadensfälle 10 %,Schadensfälle 10 %,Expense,,,,,71,,,,,,,,,,
-7820,Schadensfälle  0 %,Schadensfälle  0 %,Expense,,,,,71,,,,,,,,,,
-7830,Forderungsverluste 20 %,Forderungsverluste 20 %,Expense,,Yes,,WRITEOFF_ACCT,71,,,,,,,,,,
-7831,Forderungsverluste 10 %,Forderungsverluste 10 %,Expense,,,,,71,,,,,,,,,,
-7832,Forderungsverluste  0 %,Forderungsverluste  0 %,Expense,,,,,71,,,,,,,,,,
-7835,Forderungsverluste innergemeinschaftliche Lieferung,Forderungsverluste innergemeinschaftliche Lieferung,Expense,,,,,71,,,,,,,,,,
-7840,Buchwert abgegangener Anlagen,Buchwert abgegangener Anlagen,Expense,,,,,71,,,,,,,,,,
-7850,Dot. Rückstellungen für Gewährleistung,Dot. Rückstellungen für Gewährleistung,Expense,,,,,71,,,,,,,,,,
-7851,Dot. Rückstellungen für Prozesskosten,Dot. Rückstellungen für Prozesskosten,Expense,,,,,71,,,,,,,,,,
-7852,Dot. Rückstellungen für Garantie,Dot. Rückstellungen für Garantie,Expense,,,,,71,,,,,,,,,,
-7855,Dot. Rückstellungen für Produkthaftung,Dot. Rückstellungen für Produkthaftung,Expense,,,,,71,,,,,,,,,,
-7857,Dot. Rückstellungen für Kursrisiko,Dot. Rückstellungen für Kursrisiko,Expense,,,,,71,,,,,,,,,,
-7858,Dot. Wertberichtigung zu Forderungen,Dot. Wertberichtigung zu Forderungen,Expense,,,,,71,,,,,,,,,,
-7859,Dot. Wertberichtigung für Zinsverluste zu Forderungen,Dot. Wertberichtigung für Zinsverluste zu Forderungen,Expense,,,,,71,,,,,,,,,,
-7860,Dot. Wertberichtigung für dubiose Forderungen,Dot. Wertberichtigung für dubiose Forderungen,Expense,,,,,71,,,,,,,,,,
-7870,Default Konto (*),Default Konto,Expense,,Yes,,DEFAULT_ACCT,71,,,,,,,,,,
-7871,Zwischen - Ausgleichskonto (*),Zwischen - Ausgleichskonto (*),Expense,,Yes,,SUSPENSEBALANCING_ACCT,71,,,,,,,,,,
-7872,Suspense Error (*),Suspense Error,Expense,,Yes,,SUSPENSEERROR_ACCT,71,,,,,,,,,,
-7875,Kasse Ertrag (*),Kasse Ertrag,Revenue,,Yes,,CB_RECEIPT_ACCT,71,,,,,,,,,,
-7876,Kasse Aufwand (*),Kasse Aufwand,Expense,,Yes,,CB_EXPENSE_ACCT,71,,,,,,,,,,
-7877,Kassa Differenz (*),Kassa Differenz,Expense,,Yes,,CB_DIFFERENCES_ACCT,71,,,,,,,,,,
-7880,sonstige Aufwände (*),sonstige Aufwände,Expense,,Yes,,CH_EXPENSE_ACCT,71,,,,,,,,,,
-7881,sonstige Erträge (*),sonstige Erträge,Revenue,,Yes,,CH_REVENUE_ACCT,71,,,,,,,,,,
-7882,RETAINEDEARNING_ACCT,RETAINEDEARNING_ACCT,Expense,,Yes,,RETAINEDEARNING_ACCT,71,,,,,,,,,,
-7883,UNEARNEDREVENUE_ACCT,UNEARNEDREVENUE_ACCT,Revenue,,Yes,,UNEARNEDREVENUE_ACCT,71,,,,,,,,,,
-7890,Skontoerträge aus übrigen Aufwendungen,Skontoerträge aus übrigen Aufwendungen,Expense,,,,,71,,,,,,,,,,
-8,Finanzerträge und Aufwendungen - Sonstige Erträge und Aufwendungen,Finanzerträge und Aufwendungen - Sonstige Erträge und Aufwendungen,,,,Yes,,,,,,,,,,,,
-8000,Erträge aus Beteiligungen,Erträge aus Beteiligungen,Revenue,,,,,8,,,,,,,,,,
-8005,Erträge aus Beteiligungen v. verbundenen Unternehmen,Erträge aus Beteiligungen v. verbundenen Unternehmen,Revenue,,,,,8,,,,,,,,,,
-8010,Erlöse aus dem Abgang von Beteiligungen,Erlöse aus dem Abgang von Beteiligungen,Revenue,,,,,8,,,,,,,,,,
-8015,Erlöse a. d. Abgang v. Beteiligungen v. verbund. Untern.,Erlöse a. d. Abgang v. Beteiligungen v. verbund. Untern.,Revenue,,,,,8,,,,,,,,,,
-8020,Gewinnübernahme aus Organschaft,Gewinnübernahme aus Organschaft,Revenue,,,,,8,,,,,,,,,,
-8050,Wertpapiererträge,Wertpapiererträge,Revenue,,,,,8,,,,,,,,,,
-8060,Kursgewinne aus Wertpapieren,Kursgewinne aus Wertpapieren,Revenue,,,,,8,,,,,,,,,,
-8065,Zinserträge von Ausleihungen,Zinserträge von Ausleihungen,Revenue,,,,,8,,,,,,,,,,
-8070,Bankzinsen,Bankzinsen,Revenue,,Yes,,B_INTERESTREV_ACCT,8,,,,,,,,,,
-8080,Zinsen von verbundenen Unternehmen,Zinsen von verbundenen Unternehmen,Revenue,,,,,8,,,,,,,,,,
-8090,Zinsen v. Unternehmen m. denen Beteiligungsverhältnis best.,Zinsen v. Unternehmen m. denen Beteiligungsverhältnis best.,Revenue,,,,,8,,,,,,,,,,
-8100,Darlehenszinsen,Darlehenszinsen,Revenue,,,,,8,,,,,,,,,,
-8110,Darlehenszinsen von verbundenen Unternehmen,Darlehenszinsen von verbundenen Unternehmen,Revenue,,,,,8,,,,,,,,,,
-8115,Darlehenszinsen v. Untern. m. denen Beteiligungsverh. best.,Darlehenszinsen v. Untern. m. denen Beteiligungsverh. best.,Revenue,,,,,8,,,,,,,,,,
-8120,Zinsenzuschüsse,Zinsenzuschüsse,Revenue,,,,,8,,,,,,,,,,
-8150,Erlöse aus dem Abgang von Finanzanlagen,Erlöse aus dem Abgang von Finanzanlagen,Revenue,,,,,8,,,,,,,,,,
-8155,Erlöse a. d. Abgang v. Wertpapieren d. Umlaufverm.,Erlöse a. d. Abgang v. Wertpapieren d. Umlaufverm.,Revenue,,,,,8,,,,,,,,,,
-8160,Erlöse aus der Zuschreibung zu Finanzanlagen,Erlöse aus der Zuschreibung zu Finanzanlagen,Revenue,,,,,8,,,,,,,,,,
-8165,Erlöse a. d. Zuschreibung z. Wertpapieren d. Umlaufverm.,Erlöse a. d. Zuschreibung z. Wertpapieren d. Umlaufverm.,Revenue,,,,,8,,,,,,,,,,
-8170,Buchwert ausgeschiedener Finanzanlagen,Buchwert ausgeschiedener Finanzanlagen,Revenue,,,,,8,,,,,,,,,,
-8190,Abschreibung Wertpapiere d. Anlage- od. Umlaufverm.,Abschreibung Wertpapiere d. Anlage- od. Umlaufverm.,Revenue,,,,,8,,,,,,,,,,
-8200,Veräußerungsverlust Wertpapiere,Veräußerungsverlust Wertpapiere,Expense,,,,,8,,,,,,,,,,
-8210,Veräußerungsverluste,Veräußerungsverluste,Expense,,,,,8,,,,,,,,,,
-8220,Beteiligungsabschreibungen,Beteiligungsabschreibungen,Expense,,,,,8,,,,,,,,,,
-8250,Verlustübernahme aus Organschaft,Verlustübernahme aus Organschaft,Expense,,,,,8,,,,,,,,,,
-8255,Zuschüsse zur Verlustabdeckung,Zuschüsse zur Verlustabdeckung,Expense,,,,,8,,,,,,,,,,
-8260,Verlustanteile aus Personengesellschaften,Verlustanteile aus Personengesellschaften,Expense,,,,,8,,,,,,,,,,
-8265,Beteiligungsabschreibung verbundene Untern.,Beteiligungsabschreibung verbundene Untern.,Expense,,,,,8,,,,,,,,,,
-8270,Veräußerungsverluste verbundene Unternehmen,Veräußerungsverluste verbundene Unternehmen,Expense,,,,,8,,,,,,,,,,
-8280,Bankzinsen,Bankzinsen,Expense,,,,B_INTERESTEXP_ACCT,8,,,,,,,,,,
-8281,Zinsen an verbundene Unternehmen,Zinsen an verbundene Unternehmen,Expense,,,,,8,,,,,,,,,,
-8282,Zinsen an Untern. m. denen Beteiligungsverhältnis besteht,Zinsen an Untern. m. denen Beteiligungsverhältnis besteht,Expense,,,,,8,,,,,,,,,,
-8290,Verzugszinsen,Verzugszinsen,Expense,,,,,8,,,,,,,,,,
-8291,Verzugszinsen an verbundene Unternehmen,Verzugszinsen an verbundene Unternehmen,Expense,,,,,8,,,,,,,,,,
-8292,Verzugszinsen an Untern. m. denen Beteiligungsverh. best.,Verzugszinsen an Untern. m. denen Beteiligungsverh. best.,Expense,,,,,8,,,,,,,,,,
-8300,Wechselzinsen,Wechselzinsen,Expense,,,,,8,,,,,,,,,,
-8301,Wechselzinsen an verbundene Unternehmen,Wechselzinsen an verbundene Unternehmen,Expense,,,,,8,,,,,,,,,,
-8302,Wechselzinsen an Untern. m. denen Beteiligungsverh. best.,Wechselzinsen an Untern. m. denen Beteiligungsverh. best.,Expense,,,,,8,,,,,,,,,,
-8310,Darlehenszinsen,Darlehenszinsen,Expense,,,,,8,,,,,,,,,,
-8311,Darlehenszinsen an verbundene Unternehmen,Darlehenszinsen an verbundene Unternehmen,Expense,,,,,8,,,,,,,,,,
-8312,Darlehenszinsen an Untern. m. denen Beteiligungsverh. best.,Darlehenszinsen an Untern. m. denen Beteiligungsverh. best.,Expense,,,,,8,,,,,,,,,,
-8320,Hypothekarzinsen,Hypothekarzinsen,Expense,,,,,8,,,,,,,,,,
-8330,Kreditbeschaffungskosten,Kreditbeschaffungskosten,Expense,,,,,8,,,,,,,,,,
-8340,Überziehungsprovision,Überziehungsprovision,Expense,,,,,8,,,,,,,,,,
-8350,Zessionsgebühr,Zessionsgebühr,Expense,,,,,8,,,,,,,,,,
-8390,Dot. Rückstellungen für Zinsverluste,Dot. Rückstellungen für Zinsverluste,Expense,,,,,8,,,,,,,,,,
-8400,außerordentliche Erträge,außerordentliche Erträge,Revenue,,,,,8,,,,,,,,,,
-8450,außerordentliche Aufwendungen,außerordentliche Aufwendungen,Expense,,,,,8,,,,,,,,,,
-8500,Körperschaftsteuer,Körperschaftsteuer,Revenue,,,,,8,,,,,,,,,,
-8501,Kapitalertragsteuer,Kapitalertragsteuer,Revenue,,,,,8,,,,,,,,,,
-8550,Steuern Vorperioden (KÖSt Aufwand),Steuern Vorperioden (KÖSt Aufwand),Revenue,,,,,8,,,,,,,,,,
-8551,Steuern Vorperioden (KÖSt Ertrag),Steuern Vorperioden (KÖSt Ertrag),Revenue,,,,,8,,,,,,,,,,
-8552,Steuern Vorperioden (GWSt Aufwand),Steuern Vorperioden (GWSt Aufwand),Revenue,,,,,8,,,,,,,,,,
-8553,Steuern Vorperioden (GWSt Ertrag),Steuern Vorperioden (GWSt Ertrag),Revenue,,,,,8,,,,,,,,,,
-8649,Auflösung Investitionsfreibetrag 1996,Auflösung Investitionsfreibetrag 1996,Revenue,,,,,8,,,,,,,,,,
-8650,Auflösung Investitionsfreibetrag 1997,Auflösung Investitionsfreibetrag 1997,Revenue,,,,,8,,,,,,,,,,
-8651,Auflösung Investitionsfreibetrag 1998,Auflösung Investitionsfreibetrag 1998,Revenue,,,,,8,,,,,,,,,,
-8652,Auflösung Investitionsfreibetrag 1999,Auflösung Investitionsfreibetrag 1999,Revenue,,,,,8,,,,,,,,,,
-8653,Auflösung Investitionsfreibetrag 2000,Auflösung Investitionsfreibetrag 2000,Revenue,,,,,8,,,,,,,,,,
-8670,Auflösung Bewertungsreserve,Auflösung Bewertungsreserve,Revenue,,,,,8,,,,,,,,,,
-8680,Auflösung Rücklage Par. 12 EStG,Auflösung Rücklage Par. 12 EStG,Revenue,,,,,8,,,,,,,,,,
-8690,Auflösung Mietzinsrücklage,Auflösung Mietzinsrücklage,Revenue,,,,,8,,,,,,,,,,
-8695,Auflösung Wertberichtigung zu Exportforderungen,Auflösung Wertberichtigung zu Exportforderungen,Revenue,,,,,8,,,,,,,,,,
-8700,Auflösung von Kapitalrücklagen,Auflösung von Kapitalrücklagen,Revenue,,,,,8,,,,,,,,,,
-8750,Auflösung von Gewinnrücklagen,Auflösung von Gewinnrücklagen,Revenue,,,,,8,,,,,,,,,,
-8840,Dot. Ersatzbeschaffungsrücklage,Dot. Ersatzbeschaffungsrücklage,Revenue,,,,,8,,,,,,,,,,
-8900,Dot. Gewinnrücklage,Dot. Gewinnrücklage,Revenue,,,,,8,,,,,,,,,,
-8998,Jahresgewinn,Jahresgewinn,Revenue,,,,,8,,,,,,,,,,
-8999,Jahresverlust,Jahresverlust,Revenue,,,,,8,,,,,,,,,,
-9,Eigenkapital &  Abschluss,Eigenkapital &  Abschluss,,,,Yes,,,No,Yes,,,,,,,,
-9000,Stammkapital,Stammkapital,Revenue,,,,,9,,,,,,,,,,
-9010,Eigenkapital,Eigenkapital,Revenue,,,,,9,,,,,,,,,,
-9100,ausstehende Einlagen,ausstehende Einlagen,Revenue,,,,,9,,,,,,,,,,
-9150,Privatkonto,Privatkonto,Revenue,,,,,9,,,,,,,,,,
-9200,gebundene Kapitalrücklage,gebundene Kapitalrücklage,Revenue,,,,,9,,,,,,,,,,
-9250,nicht gebundene Kapitalrücklage,nicht gebundene Kapitalrücklage,Revenue,,,,,9,,,,,,,,,,
-9300,gesetzliche Gewinnrücklage,gesetzliche Gewinnrücklage,Revenue,,,,,9,,,,,,,,,,
-9305,satzungsmäßige Gewinnrücklage,satzungsmäßige Gewinnrücklage,Revenue,,,,,9,,,,,,,,,,
-9310,freie Gewinnrücklage,freie Gewinnrücklage,Revenue,,,,,9,,,,,,,,,,
-9500,Bewertungsreserve,Bewertungsreserve,Revenue,,,,,9,,,,,,,,,,
-9505,Bewertungsreserve in Folge vorzeitiger AfA,Bewertungsreserve in Folge vorzeitiger AfA,Revenue,,,,,9,,,,,,,,,,
-9510,Bewertungsreserve in Folge Rücklage gemäß Par. 12 EStG,Bewertungsreserve in Folge Rücklage gemäß Par. 12 EStG,Revenue,,,,,9,,,,,,,,,,
-9515,Bewertungsreserve i. F. Abschreibungen zu Auslandsbeteilig.,Bewertungsreserve i. F. Abschreibungen zu Auslandsbeteilig.,Revenue,,,,,9,,,,,,,,,,
-9609,Investitionsfreibetrag 1996,Investitionsfreibetrag 1996,Revenue,,,,,9,,,,,,,,,,
-9610,Investitionsfreibetrag 1997,Investitionsfreibetrag 1997,Revenue,,,,,9,,,,,,,,,,
-9611,Investitionsfreibetrag 1998,Investitionsfreibetrag 1998,Revenue,,,,,9,,,,,,,,,,
-9612,Investitionsfreibetrag 1999,Investitionsfreibetrag 1999,Revenue,,,,,9,,,,,,,,,,
-9613,Investitionsfreibetrag 2000,Investitionsfreibetrag 2000,Revenue,,,,,9,,,,,,,,,,
-9620,Rücklage gemäß Par. 12 EStG,Rücklage gemäß Par. 12 EStG,Revenue,,,,,9,,,,,,,,,,
-9630,Wertberichtigung zu Exportforderungen,Wertberichtigung zu Exportforderungen,Revenue,,,,,9,,,,,,,,,,
-9640,Mietzinsrücklage,Mietzinsrücklage,Revenue,,,,,9,,,,,,,,,,
-9800,EB-Konto,EB-Konto,Revenue,,,,,9,,,,,,,,,,
-9810,Warenlager Minderung (*),Warenlager Minderung,Expense,,Yes,,W_DIFFERENCES_ACCT,9,,,,,,,,,,
-9811,Warenlager Neubewertung (*),Warenlager Neubewertung,Expense,,Yes,,W_REVALUATION_ACCT,9,,,,,,,,,,
-9812,Warenlager Korrektur (*),Warenlager Korrektur (*),Expense,,Yes,,W_INVACTUALADJUST_ACCT,9,,,,,,,,,,
-9813,Währungsausgleich (*),Währungsausgleich,Expense,,Yes,,CURRENCYBALANCING_ACCT,9,,,,,,,,,,
-9830,PJ_ASSET_ACCT,PJ_ASSET_ACCT,Expense,,Yes,,PJ_ASSET_ACCT,9,,,,,,,,,,
-9831,PJ_WIP_ACCT,PJ_WIP_ACCT,Expense,,Yes,,PJ_WIP_ACCT,9,,,,,,,,,,
-9850,Bank Wertberichtigung Ertrag (*),Bank Wertberichtigung Ertrag,Revenue,,Yes,,B_REVALUATIONGAIN_ACCT,9,,,,,,,,,,
-9851,Bank Bezahlung Ertrag (Settlement Gain),Bank Bezahlung Ertrag (Settlement Gain),Revenue,,Yes,,B_SETTLEMENTGAIN_ACCT,9,,,,,,,,,,
-9852,Nicht realisierter Währungsgewinn (*),Difference between foreign currency receivables/payables and current rate,Revenue,,Yes,,UNREALIZEDGAIN_ACCT,9,,,,,,,,,,
-9853,realisierter Währungsgewinn (*),realisierter Währungsgewinn,Revenue,,Yes,,REALIZEDGAIN_ACCT,9,,,,,,,,,,
-9860,Bank Wertberichtgung Verlust (*),Bank Wertberichtgung Verlust,Expense,,Yes,,B_REVALUATIONLOSS_ACCT,9,,,,,,,,,,
-9861,Bank Bezahlung Verlust (Settlement Loss) (*),Bank Bezahlung Verlust (Settlement Loss),Expense,,Yes,,B_SETTLEMENTLOSS_ACCT,9,,,,,,,,,,
-9862,Nicht realisierter Währungsverlust (*),Nicht realisierter Währungsverlust,Expense,,Yes,,UNREALIZEDLOSS_ACCT,9,,,,,,,,,,
-9863,realisierter Währungsverlust (*),realisierter Währungsverlust,Expense,,Yes,,REALIZEDLOSS_ACCT,9,,,,,,,,,,
-9890,Gewinnvortrag,Gewinnvortrag,Revenue,,,,,9,,,,,,,,,,
-9891,Verlustvortrag,Verlustvortrag,Revenue,,,,,9,,,,,,,,,,
-9895,Jahresgewinn,Jahresgewinn,Revenue,,,,,9,,,,,,,,,,
-9896,Jahresverlust,Jahresverlust,Revenue,,,,,9,,,,,,,,,,
-9900,INCOMESUMMARY_ACCT,INCOMESUMMARY_ACCT,Memo,,Yes,,INCOMESUMMARY_ACCT,9,,,,,,,,,,
-9910,PO Commitment,,Memo,,Yes,,COMMITMENTOFFSET_ACCT,9,,,,,,,,,,
-9920,"SO Commitment",,"Memo",,,"No","COMMITMENTOFFSETSALES_ACCT",9,,,,,,,,,,
-9921,"Work In Process",,"Memo",,,"No","P_WIP_ACCT",9,,,,,,,,,,
-9922,"Method Change Variance",,"Memo",,,"No","P_METHODCHANGEVARIANCE_ACCT",9,,,,,,,,,,
-9923,"Using Variance",,"Memo",,,"No","P_USAGEVARIANCE_ACCT",9,,,,,,,,,,
-9924,"Rate Variance",,"Memo",,,"No","P_RATEVARIANCE_ACCT",9,,,,,,,,,,
-9925,"Mix Variance",,"Memo",,,"No","P_MIXVARIANCE_ACCT",9,,,,,,,,,,
-9926,"Floor Stock",,"Memo",,,"No","P_FLOORSTOCK_ACCT",9,,,,,,,,,,
-9927,"Cost Of Production",,"Memo",,,"No","P_COSTOFPRODUCTION_ACCT",9,,,,,,,,,,
-9928,"Labor Absorbed account",,"Memo",,,"No","P_LABOR_ACCT",9,,,,,,,,,,
-9929,"Burden Absorbed account",,"Memo",,,"No","P_BURDEN_ACCT",9,,,,,,,,,,
-9930,"Outside Processing (Subcontract)",,"Memo",,,"No","P_OUTSIDEPROCESSING_ACCT",9,,,,,,,,,,
-9931,"Overhead Applied account",,"Memo",,,"No","P_OVERHEAD_ACCT",9,,,,,,,,,,
-9932,"Scrap Account",,"Memo",,,"No","P_SCRAP_ACCT",9,,,,,,,,,,

org.adempiere.server-feature/data/import/AccountingDefaultsOnly.csv

@@ -0,0 +1,56 @@
+[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent]
+DEFAULTS_NOT_CONFIGURED,Not Configured Default Accounts,Not Configured Default Accounts,Asset,,No,Yes,SUMMARY,
+B_ASSET,Checking Account,Bank Asset,Asset,,Yes,No,B_ASSET_ACCT,DEFAULTS_NOT_CONFIGURED
+B_INTRANSIT,Checking In-Transfer,Bank transactions in transit,Asset,,Yes,No,B_INTRANSIT_ACCT,DEFAULTS_NOT_CONFIGURED
+B_UNALLOCATEDCASH,Checking Unallocated Receipts,"Received, unallocated payments",Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,DEFAULTS_NOT_CONFIGURED
+CB_ASSET,Petty Cash,Cash Book Asset,Asset,,Yes,No,CB_ASSET_ACCT,DEFAULTS_NOT_CONFIGURED
+CB_CASHTRANSFER,Petty Cash In-Transfer,Cash Book Transfer,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,DEFAULTS_NOT_CONFIGURED
+C_RECEIVABLE,Accounts Receivable - Trade,Accounts Receivables,Asset,,Yes,No,C_RECEIVABLE_ACCT,DEFAULTS_NOT_CONFIGURED
+C_RECEIVABLE_SERVICES,Accounts Receivable Services - Trade,Accounts Receivables for Services,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,DEFAULTS_NOT_CONFIGURED
+V_PREPAYMENT,Vendor prepayment,Prepayments for future expense,Asset,,Yes,No,V_PREPAYMENT_ACCT,DEFAULTS_NOT_CONFIGURED
+T_CREDIT,Tax credit A/R,Tax to be reimbursed - before tax declaration,Asset,,Yes,No,T_CREDIT_ACCT,DEFAULTS_NOT_CONFIGURED
+INTERCOMPANYDUEFROM,Intercompany Due From,Default Receivables account for intercompany trx,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,DEFAULTS_NOT_CONFIGURED
+P_ASSET,Product asset,Product Inventory Account,Asset,,Yes,No,P_ASSET_ACCT,DEFAULTS_NOT_CONFIGURED
+PJ_ASSET,Project asset,Created Asset,Asset,,Yes,No,PJ_ASSET_ACCT,DEFAULTS_NOT_CONFIGURED
+PJ_WIP,Project WIP,Asset Work in Progress,Asset,,Yes,No,PJ_WIP_ACCT,DEFAULTS_NOT_CONFIGURED
+V_LIABILITY,Accounts Payable Trade,Accounts Payables,Liability,,Yes,No,V_LIABILITY_ACCT,DEFAULTS_NOT_CONFIGURED
+NOTINVOICEDRECEIPTS,Not invoiced receipts,"Received products/services from vendors, but not invoiced",Liability,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,DEFAULTS_NOT_CONFIGURED
+V_LIABILITY_SERVICES,Accounts Payable Services,Accounts Payables for non-product revenue,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,DEFAULTS_NOT_CONFIGURED
+B_PAYMENTSELECT,Payment selection,Selected A/P invoices for payment ,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,DEFAULTS_NOT_CONFIGURED
+C_PREPAYMENT,Customer Prepayments,Prepayments for future revenue,Liability,,Yes,No,C_PREPAYMENT_ACCT,DEFAULTS_NOT_CONFIGURED
+T_DUE,Tax due,Tax to be paid - before tax declaration,Liability,,Yes,No,T_DUE_ACCT,DEFAULTS_NOT_CONFIGURED
+INTERCOMPANYDUETO,Intercompany Due To,Default Payables account for intercompany trx,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,DEFAULTS_NOT_CONFIGURED
+P_REVENUE,Trade Revenue,Default Product or Service revenue,Revenue,,Yes,No,P_REVENUE_ACCT,DEFAULTS_NOT_CONFIGURED
+UNEARNEDREVENUE,Unearned revenue,"We have invoiced, but not delivered yet",Revenue,,Yes,No,UNEARNEDREVENUE_ACCT,DEFAULTS_NOT_CONFIGURED
+P_TRADEDISCOUNTGRANT,Trade Discounts,Granted Trade discounts (corrects Product Revenue),Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,DEFAULTS_NOT_CONFIGURED
+PAYDISCOUNT_EXP,Payment discount expense,Granted early payment discount to customers,Revenue,,Yes,No,PAYDISCOUNT_EXP_ACCT,DEFAULTS_NOT_CONFIGURED
+P_COGS,Product CoGs,Cost of Goods Sold,Expense,,Yes,No,P_COGS_ACCT,DEFAULTS_NOT_CONFIGURED
+P_EXPENSE,Product Expense,Default Service costs (I.e. not on inventory),Expense,,Yes,No,P_EXPENSE_ACCT,DEFAULTS_NOT_CONFIGURED
+P_COSTADJUSTMENT,Product Cost Adjustment,Product Cost Adjustments,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,DEFAULTS_NOT_CONFIGURED
+P_LANDEDCOSTCLEARING,Landed Cost Clearing,Default Landed Cost Clearing,Expense,,Yes,No,P_LANDEDCOSTCLEARING_ACCT,DEFAULTS_NOT_CONFIGURED
+P_INVENTORYCLEARING,Product Inventory Clearing,Default Product costs (I.e. on inventory),Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,DEFAULTS_NOT_CONFIGURED
+W_DIFFERENCES,Inventory Shrinkage,Physical Inventory Gain/Loss,Expense,,Yes,No,W_DIFFERENCES_ACCT,DEFAULTS_NOT_CONFIGURED
+P_INVOICEPRICEVARIANCE,Invoice price variance,Difference between product cost and invoice price (IPV),Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,DEFAULTS_NOT_CONFIGURED
+P_PURCHASEPRICEVARIANCE,Purchase price variance,Difference between purchase price and standard costs (PPV),Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,DEFAULTS_NOT_CONFIGURED
+PPVOFFSET,Purchase price variance Offset,Offset Account for Purchase price variance (PPV) ,Expense,,Yes,No,PPVOFFSET_ACCT,DEFAULTS_NOT_CONFIGURED
+P_RATEVARIANCE,Rate Variance,Account for Rate Variance,Expense,,Yes,No,P_RATEVARIANCE_ACCT,DEFAULTS_NOT_CONFIGURED
+P_AVERAGECOSTVARIANCE,Average Cost Variance,Account for Average Cost Variance,Expense,,Yes,No,P_AVERAGECOSTVARIANCE_ACCT,DEFAULTS_NOT_CONFIGURED
+P_TRADEDISCOUNTREC,Trade discounts received,Received Trade Discounts (corrects Product expense),Expense,,Yes,No,P_TRADEDISCOUNTREC_ACCT,DEFAULTS_NOT_CONFIGURED
+PAYDISCOUNT_REV,Payment discount revenue,Granted early payment discount from vendors,Expense,,Yes,No,PAYDISCOUNT_REV_ACCT,DEFAULTS_NOT_CONFIGURED
+T_EXPENSE,Tax expense,Sales Tax paid to Vendors,Expense,,Yes,No,T_EXPENSE_ACCT,DEFAULTS_NOT_CONFIGURED
+WRITEOFF,Bad Debts Write-off,Receivables write-off - bad debt,Expense,,Yes,No,WRITEOFF_ACCT,DEFAULTS_NOT_CONFIGURED
+CB_DIFFERENCES,Petty Cash Over/Short,Petty Cash Differences,Expense,,Yes,No,CB_DIFFERENCES_ACCT,DEFAULTS_NOT_CONFIGURED
+DEFAULT,Default account,Default Account (if no other account is defined) V1.1,Expense,,Yes,No,DEFAULT_ACCT,DEFAULTS_NOT_CONFIGURED
+SUSPENSEBALANCING,Suspense balancing ,Difference to make journal balance in source currency - needs to be solved,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,DEFAULTS_NOT_CONFIGURED
+CB_EXPENSE,Cash book expense,Default other expense for petty cash transactions,Expense,,Yes,No,CB_EXPENSE_ACCT,DEFAULTS_NOT_CONFIGURED
+CB_RECEIPT,Cash book receipts,Default other revenue for petty cash transactions,Revenue,,Yes,No,CB_RECEIPT_ACCT,DEFAULTS_NOT_CONFIGURED
+CH_EXPENSE,Charge expense,Default other expense,Expense,,Yes,No,CH_EXPENSE_ACCT,DEFAULTS_NOT_CONFIGURED
+B_INTERESTREV,Interest Income,Bank interest revenue,Revenue,,Yes,No,B_INTERESTREV_ACCT,DEFAULTS_NOT_CONFIGURED
+UNREALIZEDGAIN,Unrealized gain,Difference between foreign currency receivables/payables and current rate,Revenue,,Yes,No,UNREALIZEDGAIN_ACCT,DEFAULTS_NOT_CONFIGURED
+REALIZEDGAIN,Realized gain,Difference between invoice and payment currency,Revenue,,Yes,No,REALIZEDGAIN_ACCT,DEFAULTS_NOT_CONFIGURED
+B_INTERESTEXP,Interest Expense,Bank interest expense,Expense,,Yes,No,B_INTERESTEXP_ACCT,DEFAULTS_NOT_CONFIGURED
+UNREALIZEDLOSS,Unrealized loss,Difference between foreign currency receivables/payables and current rate,Expense,,Yes,No,UNREALIZEDLOSS_ACCT,DEFAULTS_NOT_CONFIGURED
+REALIZEDLOSS,Realized loss,Difference between invoice and payment currency,Expense,,Yes,No,REALIZEDLOSS_ACCT,DEFAULTS_NOT_CONFIGURED
+CURRENCYBALANCING,Currency balancing,Rounding difference to make journal balance in accounting currency,Expense,,Yes,No,CURRENCYBALANCING_ACCT,DEFAULTS_NOT_CONFIGURED
+COMMITMENTOFFSET,PO Commitment,PO Commitment,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,DEFAULTS_NOT_CONFIGURED
+COMMITMENTOFFSETSALES,SO Commitment,SO Commitment,Memo,,Yes,No,COMMITMENTOFFSETSALES_ACCT,DEFAULTS_NOT_CONFIGURED

org.adempiere.server-feature/data/import/AccountingES.csv

@@ -1,814 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent],[Balance Sheet],[Balance Sheet_Name],[US 1120 Balance Sheet],[US 1120 Balance Sheet_Name],[Profit & Loss],[Profit & Loss_Name],[US 1120 Income Statement],[US 1120 Income Statement_Name],[Cash Flow],[Cash Flow_Name]
-1,1 FINANCIACION BASICA,FINANCIACION BASICA,,,,Yes,,,,FINANCIACION BASICA,,,,,,,,
-10,10 CAPITAL,10 CAPITAL,Owner's Equity,Natural,,Yes,,1,,CAPITAL,,,,,,,,
-100,100 Capital social,100 Capital social,Memo,Natural,,Yes,,10,,,,,,,,,,
-10000000,10000000 Capital social ,10000000 Capital Social ,Owner's Equity,Natural,,,,100,,,,,,,,,,
-101,101 Fondo social,101 Fondo social,Owner's Equity,Natural,,Yes,,10,,,,,,,,,,
-10100000,10100000 Fondo social,10100000 Fondo social,Owner's Equity,Natural,,,,101,,,,,,,,,,
-102,102 Capital,102 Capital,Owner's Equity,Natural,,Yes,,10,,,,,,,,,,
-10200000,10200000 Capital,10200000 Capital,Owner's Equity,Natural,,,,102,,,,,,,,,,
-11,11 RESERVAS,11 RESERVAS,Owner's Equity,Natural,,Yes,,1,,RESERVAS,,,,,,,,
-110,110 Prima de emisión de acciones,110 Prima de emisión de acciones,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-11000001,11000001 Prima de emisión de acciones,11000001 Prima de emisión de acciones,Owner's Equity,Natural,,,,110,,,,,,,,,,
-111,111 Reservas de revalorización,111 Reservas de revalorización,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-11100001,11100001 Reservas de revalorización,11100001 Reservas de revalorización,Owner's Equity,Natural,,,,111,,,,,,,,,,
-112,112 Reserva legal,112 Reserva legal,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-11200001,11200001 Reserva legal,11200001 Reserva legal,Owner's Equity,Natural,,,,112,,,,,,,,,,
-113,113 Reservas especiales,113 Reservas especiales,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-11300000,11300000 Reservas especiales,11300000 Reservas especiales,Owner's Equity,Natural,,,,113,,,,,,,,,,
-114,114 Reservas para acciones de la sociedad dominante,114 Reservas para acciones de la sociedad dominante,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-11400000,11400000 Reservas para acciones de la sociedad dominante,11400000 Reservas para acciones de la sociedad dominante,Owner's Equity,Natural,,,,114,,,,,,,,,,
-115,115 Reservas para acciones propias,115 Reservas para acciones propias,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-11500000,11500000 Reservas para acciones propias,11500000 Reservas para acciones propias,Owner's Equity,Natural,,,,115,,,,,,,,,,
-116,116 Reservas estatutarias,116 Reservas estatutarias,Owner's Equity,Natural,,Yes,,11,,,,,,,,,,
-1160000,11600000 Reservas estatutarias,11600000 Reservas estatutarias,Owner's Equity,Natural,,,,116,,,,,,,,,,
-117,117 Reservas voluntarias,117 Reservas voluntarias,,Natural,,Yes,,11,,,,,,,,,,
-11700001,11700001 Reservas voluntarias,11700001 Reservas voluntarias,Owner's equity,Natural,,,,117,,,,,,,,,,
-118,118 Reserva por capital amortizado,118 Reserva por capital amortizado,Memo,Natural,,Yes,,11,,,,,,,,,,
-11800000,11800000 Reserva por capital amortizada,11800000 Reserva por capital amortizada,Owner's equity,Natural,,,,118,,,,,,,,,,
-12,12 RESULTADOS PENDIENTES DE APLICACION,12 RESULTADOS PENDIENTES DE APLICACION,Owner's Equity,Natural,,Yes,,1,,RESULTADOS PENDIENTES APLICACIÓN,,,,,,,,
-120,120 Remanente,120 Remanente,Owner's Equity,Natural,,Yes,,12,,,,,,,,,,
-12000000,12000000 Remanente,12000000 Remanente,Owner's Equity,Natural,,,,120,,,,,,,,,,
-121,121 Resultados negativos de ejercicios anteriores,121 Resultados negativos de ejercicios anteriores,Owner's Equity,Natural,,Yes,,12,,,,,,,,,,
-12100000,12100000 Resultados negativos de ejercicios anteriores,12100000 Resultados negativos de ejercicios anteriores,Owner's Equity,Natural,,,,121,,,,,,,,,,
-122,122 Aportaciones de socios para compensación de pérdidas,122 Aportaciones de socios para compensación de pérdidas,Owner's Equity,Natural,,Yes,,12,,,,,,,,,,
-12200000,12200000 Aportaciones de socios para compensación de pérdidas,12200000 Aportaciones de socios para compensación de pérdidas,Owner's Equity,Natural,,,,122,,,,,,,,,,
-129,129 Pérdidas y ganancias,129 Pérdidas y ganancias,,Natural,,Yes,,12,,,,,,,,,,
-12900000,12900000 Pérdidas y ganancias,12900000 Pérdidas y ganancias,Owner's Equity,Natural,,,,129,,,,,,,,,,
-13,13 INGRESOS A DISTRIBUIR EN VARIOS EJERCICIOS,13 INGRESOS A DISTRIBUIR EN VARIOS EJERCICIOS,,Natural,,Yes,,1,,INGRESOS A DISTRIBUIR VARIOS EJERCICIOS,,,,,,,,
-130,130 Subvenciones oficiales de capital,130 Subvenciones oficiales de capital,Owner's Equity,Natural,,Yes,,13,,,,,,,,,,
-13000000,13000000 Subvenciones oficiales de capital,13000000 Subvenciones oficiales de capital,Owner's Equity,Natural,,,,130,,,,,,,,,,
-131,131 Subvenciones de capital,131 Subvenciones de capital,Owner's Equity,Natural,,Yes,,13,,,,,,,,,,
-13100000,13100000 Subvenciones de capital,13100000 Subvenciones de capital,Owner's Equity,Natural,,,,131,,,,,,,,,,
-135,135 Ingresos por intereses diferidos,135 Ingresos por intereses diferidos,Liability,Natural,,Yes,,13,,,,,,,,,,
-13500000,13500000 Ingresos por intereses diferidos,13500000 Ingresos por intereses diferidos,Liability,Natural,,,,135,,,,,,,,,,
-136,136 Diferencias positivas en moneda extranjera,136 Diferencias positivas en moneda extranjera,Liability,Natural,Yes,Yes,,13,,,,,,,,,,
-13600000,136 Diferencias positivas en moneda extranjera,136 Diferencias positivas en moneda extranjera,Liability,Natural,Yes,,UNREALIZEDGAIN_ACCT,136,,,,,,,,,,
-14,14 PROVISIONES PARA RIESGOS Y GASTOS,14 PROVISIONES PARA RIESGOS Y GASTOS,,Natural,,Yes,,1,,PROVISIONES PARA RIESGOS Y GASTOS,,,,,,,,
-140,140 Provisión para pensiones y obligaciones similares,140 Provisión para pensiones y obligaciones similares,Liability,Natural,,Yes,,14,,,,,,,,,,
-14000000,14000000 Provisión para pensiones y obligaciones similares,14000000 Provisión para pensiones y obligaciones similares,Liability,Natural,,,,140,,,,,,,,,,
-141,141 Provisión para impuestos,141 Provisión para impuestos,Liability,Natural,,Yes,,14,,,,,,,,,,
-14100000,14100000 Provisión para impuestos,14100000 Provisión para impuestos,Liability,Natural,,,,141,,,,,,,,,,
-142,142 Provisión para responsabilidades,142 Provisión para responsabilidades,Liability,Natural,,Yes,,14,,,,,,,,,,
-14200000,14200000 Provisión para responsabilidades,14200000 Provisión para responsabilidades,Liability,Natural,,,,142,,,,,,,,,,
-143,143 Provisión para grandes reparaciones,143 Provisión para grandes reparaciones,Liability,Natural,,Yes,,14,,,,,,,,,,
-14300000,14300000 Provisión para grandes reparaciones,14300000 Provisión para grandes reparaciones,Liability,Natural,,,,143,,,,,,,,,,
-144,144 Fondo de reversión,144 Fondo de reversión,Liability,Natural,,Yes,,14,,,,,,,,,,
-14400000,14400000 Fondo de reversión,14400000 Fondo de reversión,Liability,Natural,,,,144,,,,,,,,,,
-15,15 EMPRESTITOS Y OTRAS EMISIONES ANALOGAS,15 EMPRESTITOS Y OTRAS EMISIONES ANALOGAS,,Natural,,Yes,,1,,EMPRESTITOS Y OTRAS EMISIONES ANALOGAS,,,,,,,,
-150,150 Obligaciones y bonos,150 Obligaciones y bonos,Liability,Natural,,Yes,,15,,,,,,,,,,
-15000000,15000000 Obligaciones y bonos,15000000 Obligaciones y bonos,Liability,Natural,,,,150,,,,,,,,,,
-151,151 Obligaciones y bonos convertibles,151 Obligaciones y bonos convertibles,Liability,Natural,,Yes,,15,,,,,,,,,,
-15100000,15100000 Obligaciones y bonos convertibles,15100000 Obligaciones y bonos convertibles,Liability,Natural,,,,151,,,,,,,,,,
-155,155 Deudas representadas en otros valores negociables,155 Deudas representadas en otros valores negociables,Liability,Natural,,,,15,,,,,,,,,,
-15500000,15500000 Deudas representadas en otros valores negociables,15500000 Deudas representadas en otros valores negociables,Liability,Natural,,,,15,,,,,,,,,,
-16,16 DEUDAS A LARGO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS,16 DEUDAS A LARGO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS,,Natural,,Yes,,1,,DEUDAS A L/P ENT GRUPO Y ASOC,,,,,,,,
-160,160 Deudas a largo plazo con empresas del grupo,160 Deudas a largo plazo con empresas del grupo,Liability,Natural,,Yes,,16,,,,,,,,,,
-16000000,16000000 Deudas a largo plazo con empresas del grupo,16000000 Deudas a largo plazo con empresas del grupo,Liability,Natural,,,,160,,,,,,,,,,
-161,161 Deudas a largo plazo con empresas asociadas,161 Deudas a largo plazo con empresas asociadas,Liability,Natural,,Yes,,16,,,,,,,,,,
-16100000,16100000 Deudas a largo plazo con empresas asociadas,16100000 Deudas a largo plazo con empresas asociadas,Liability,Natural,,,,161,,,,,,,,,,
-162,162 Deudas a largo plazo con entidades de crédito del grupo,162 Deudas a largo plazo con entidades de crédito del grupo,Liability,Natural,,Yes,,16,,,,,,,,,,
-16200000,16200000 Deudas a largo plazo con entidades de crédito del grupo,16200000 Deudas a largo plazo con entidades de crédito del grupo,Liability,Natural,,,,162,,,,,,,,,,
-163,163 Deudas a largo plazo con entidades de crédito asociadas,163 Deudas a largo plazo con entidades de crédito asociadas,Liability,Natural,,Yes,,16,,,,,,,,,,
-16300000,16300000 Deudas a largo plazo con entidades de crédito asociadas,16300000 Deudas a largo plazo con entidades de crédito asociadas,Liability,Natural,,,,163,,,,,,,,,,
-164,164 Proveedores de inmovilizado a largo plazo empresas del grupo,164 Proveedores de inmovilizado a largo plazo empresas del grupo,Liability,Natural,,Yes,,16,,,,,,,,,,
-16400000,16400000 Proveedores de inmovilizado a largo plazo empresas del grupo,16400000 Proveedores de inmovilizado a largo plazo empresas del grupo,Liability,Natural,,,,164,,,,,,,,,,
-165,165 Proveedores de inmovilizado a largo plazo empresas asociadas,165 Proveedores de inmovilizado a largo plazo empresas asociadas,Liability,Natural,,Yes,,16,,,,,,,,,,
-16500000,16500000 Proveedores de inmovilizado a largo plazo empresas asociadas,16500000 Proveedores de inmovilizado a largo plazo empresas asociadas,Liability,Natural,,,,165,,,,,,,,,,
-17,17 DEUDAS A LARGO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS,17 DEUDAS A LARGO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS,,Natural,,Yes,,1,,DEUDAS L/P PRESTAMOS RECIBIDOS,,,,,,,,
-170,170 Deudas a largo plazo con entidades de crédito,170 Deudas a largo plazo con entidades de crédito,Liability,Natural,,Yes,,17,,,,,,,,,,
-17000000,17000000 Deudas a largo plazo con entidades de crédito,17000000 Deudas a largo plazo con entidades de crédito,Liability,Natural,,,,170,,,,,,,,,,
-171,171 Deudas a largo plazo,171 Deudas a largo plazo,Liability,Natural,,Yes,,17,,,,,,,,,,
-17100000,17100000 Deudas a largo plazo,17100000 Deudas a largo plazo,Liability,Natural,,,,171,,,,,,,,,,
-172,172 Deudas a largo plazo transformables en subvenciones,172 Deudas a largo plazo transformables en subvenciones,Liability,Natural,,Yes,,17,,,,,,,,,,
-17200000,17200000 Deudas a largo plazo transformables en subvenciones,17200000 Deudas a largo plazo transformables en subvenciones,Liability,Natural,,,,172,,,,,,,,,,
-173,173 Proveedores de inmovilizado a largo plazo,173 Proveedores de inmovilizado a largo plazo,Liability,Natural,,Yes,,17,,,,,,,,,,
-17300000,17300000 Proveedores de inmovilizado a largo plazo,17300000 Proveedores de inmovilizado a largo plazo,Liability,Natural,,,,173,,,,,,,,,,
-174,174 Efectos a pagar a largo plazo,174 Efectos a pagar a largo plazo,Liability,Natural,,Yes,,17,,,,,,,,,,
-17400000,17400000 Efectos a pagar a largo plazo,17400000 Efectos a pagar a largo plazo,Liability,Natural,,,,174,,,,,,,,,,
-18,18 FIANZAS Y DEPOSITOS RECIBIDOS A LARGO PLAZO,18 FIANZAS Y DEPOSITOS RECIBIDOS A LARGO PLAZO,,Natural,,Yes,,1,,,,,,,,,,
-180,180 Fianzas recibidas a largo plazo,180 Fianzas recibidas a largo plazo,Liability,Natural,,Yes,,18,,,,,,,,,,
-1800000,18000000 Fianzas recibidas a largo plazo,18000000 Fianzas recibidas a largo plazo,Liability,Natural,,,,180,,,,,,,,,,
-185,185 Depósitos recibidos a largo plazo,185 Depósitos recibidos a largo plazo,Liability,Natural,,Yes,,18,,,,,,,,,,
-18500000,18500000 Depósitos recibidos a largo plazo,18500000 Depósitos recibidos a largo plazo,Liability,Natural,,,,185,,,,,,,,,,
-19,19 SITUACIONES TRANSITORIAS DE FINANCIACION,19 SITUACIONES TRANSITORIAS DE FINANCIACION,,Natural,,Yes,,1,,SISTUACIONES TRANSITORIAS FINANCIACION,,,,,,,,
-190,190 Accionistas por desembolsos no exigidos,190 Accionistas por desembolsos no exigidos,Asset,Natural,,Yes,,19,,,,,,,,,,
-19000000,19000000 Accionistas por desembolsos no exigidos,19000000 Accionistas por desembolsos no exigidos,Asset,Natural,,,,190,,,,,,,,,,
-191,191 Accionistas por desembolsos no exigidos empresas del grupo,191 Accionistas por desembolsos no exigidos empresas del grupo,Asset,Natural,,Yes,,19,,,,,,,,,,
-19100000,19100000 Accionistas por desembolsos no exigidos empresas del grupo,19100000 Accionistas por desembolsos no exigidos empresas del grupo,Asset,Natural,,,,191,,,,,,,,,,
-192,192 Accionistas por desembolsos no exigidos empresas asociadas,192 Accionistas por desembolsos no exigidos empresas asociadas,Asset,Natural,,Yes,,19,,,,,,,,,,
-19200000,19200000 Accionistas por desembolsos no exigidos empresas asociadas,19200000 Accionistas por desembolsos no exigidos empresas asociadas,Asset,Natural,,,,192,,,,,,,,,,
-193,193 Accionistas por aportaciones no dinerarias pendientes,193 Accionistas por aportaciones no dinerarias pendientes,Asset,Natural,,Yes,,19,,,,,,,,,,
-19300000,19300000 Accionistas por aportaciones no dinerarias pendientes,19300000 Accionistas por aportaciones no dinerarias pendientes,Asset,Natural,,,,193,,,,,,,,,,
-194,194 Accionistas por aportaciones no dinerarias pendientes empresas del grupo,194 Accionistas por aportaciones no dinerarias pendientes empresas del grupo,Asset,Natural,,Yes,,19,,,,,,,,,,
-19400000,19400000 Accionistas por aportaciones no dinerarias pendientes empresas del grupo,19400000 Accionistas por aportaciones no dinerarias pendientes empresas del grupo,Asset,Natural,,,,194,,,,,,,,,,
-195,195 Accionistas por aportaciones no dinerarias pendientes empresas asociadas,195 Accionistas por aportaciones no dinerarias pendientes empresas asociadas,Asset,Natural,,Yes,,19,,,,,,,,,,
-19500000,19500000 Accionistas por aportaciones no dinerarias pendientes empresas asociadas,19500000 Accionistas por aportaciones no dinerarias pendientes empresas asociadas,Asset,Natural,,,,195,,,,,,,,,,
-196,196 Socios parte no desembolsada,196 Socios parte no desembolsada,Asset,Natural,,Yes,,19,,,,,,,,,,
-19600000,19600000 Socios parte no desembolsada,19600000 Socios parte no desembolsada,Asset,Natural,,,,196,,,,,,,,,,
-198,198 Acciones propias en situaciones especiales,198 Acciones propias en situaciones especiales,Asset,Natural,,Yes,,19,,,,,,,,,,
-19800000,19800000 Acciones propias en situaciones especiales,19800000 Acciones propias en situaciones especiales,Asset,Natural,,,,198,,,,,,,,,,
-199,199 Acciones propias para reducción de capital,199 Acciones propias para reducción de capital,Asset,Natural,,Yes,,19,,,,,,,,,,
-19900000,19900000 Acciones propias para reducción de capital,19900000 Acciones propias para reducción de capital,Asset,Natural,,,,199,,,,,,,,,,
-2,2 INMOVILIZADO,2 INMOVILIZADO,,Natural,,Yes,,,,INMOVILIZADO,,,,,,,,
-20,20 GASTOS DE ESTABLECIMIENTO,20 GASTOS DE ESTABLECIMIENTO,,Natural,,Yes,,2,,Gastos de establecimiento,,,,,,,,
-200,200 Gastos de constitución,200 Gastos de constitución,Asset,Natural,,Yes,,20,,,,,,,,,,
-20000000,20000000 Gastos de constitución,20000000 Gastos de constitución,Asset,Natural,,,,200,,,,,,,,,,
-201,201 Gastos de primer establecimiento,201 Gastos de primer establecimiento,Asset,Natural,,Yes,,20,,,,,,,,,,
-20100000,20100000 Gastos de primer establecimiento,20100000 Gastos de primer establecimiento,Asset,Natural,Yes,,B_SETTLEMENTLOSS_ACCT,201,,,,,,,,,,
-202,202 Gastos de ampliación de capital,202 Gastos de ampliación de capital,Asset,Natural,,Yes,,20,,,,,,,,,,
-20200000,20200000 Gastos de ampliación de capital,20200000 Gastos de ampliación de capital,Asset,Natural,,,,202,,,,,,,,,,
-205,205 Gastos conversión moneda extranjera,205 Gastos conversión moneda extranjera,Asset,Natural,,Yes,,20,,,,,,,,,,
-20500000,20500000 Gastos conversión moneda extranjera,20500000 Gastos conversión moneda extranjera,Asset,Natural,Yes,,B_REVALUATIONLOSS_ACCT,205,,,,,,,,,,
-21,21 INMOVILIZADO INMATERIAL,21 INMOVILIZADO INMATERIAL,,Natural,,Yes,,2,,Inmovilizaciones inmateriales,,,,,,,,
-210,210 Gastos de investigación y desarrollo,210 Gastos de investigación y desarrollo,Asset,Natural,,Yes,,21,,,,,,,,,,
-21000000,21000000 Gastos de investigación y desarrollo,21000000 Gastos de investigación y desarrollo,Asset,Natural,,,,210,,,,,,,,,,
-211,211 Concesiones administrativas,211 Concesiones administrativas,Asset,Natural,,Yes,,21,,,,,,,,,,
-21100000,21100000 Concesiones administrativas,21100000 Concesiones administrativas,Asset,Natural,,,,211,,,,,,,,,,
-212,212 Propiedad industrial,212 Propiedad industrial,Asset,Natural,,Yes,,21,,,,,,,,,,
-21200000,21200000 Propiedad industrial,21200000 Propiedad industrial,Asset,Natural,,,,212,,,,,,,,,,
-213,213 Fondo de comercio,213 Fondo de comercio,Asset,Natural,,Yes,,21,,,,,,,,,,
-21300000,21300000 Fondo de comercio,21300000 Fondo de comercio,Asset,Natural,,,,213,,,,,,,,,,
-214,214 Derechos de traspaso,214 Derechos de traspaso,Asset,Natural,,Yes,,21,,,,,,,,,,
-21400000,21400000 Derechos de traspaso,21400000 Derechos de traspaso,Asset,Natural,,,,214,,,,,,,,,,
-215,215 Aplicaciones informáticas,215 Aplicaciones informáticas,Asset,Natural,,Yes,,21,,,,,,,,,,
-21500000,21500000 Aplicaciones informáticas,21500000 Aplicaciones informáticas,Asset,Natural,,,,215,,,,,,,,,,
-217,217 Derechos sobre bienes en régimen de arrendamiento financiero,217 Derechos sobre bienes en régimen de arrendamiento financiero,Asset,Natural,,Yes,,21,,,,,,,,,,
-21700000,21700000 Derechos sobre bienes en régimen de arrendamiento financiero,21700000 Derechos sobre bienes en régimen de arrendamiento financiero,Asset,Natural,,,,217,,,,,,,,,,
-219,219 Anticipos para inmovilizaciones inmateriales,219 Anticipos para inmovilizaciones inmateriales,Asset,Natural,,Yes,,21,,,,,,,,,,
-21900000,21900000 Anticipos para inmovilizaciones inmateriales,21900000 Anticipos para inmovilizaciones inmateriales,Asset,Natural,,,,219,,,,,,,,,,
-22,22 INMOVILIZACIONES MATERIALES,22 INMOVILIZACIONES MATERIALES,,Natural,,Yes,,2,,Inmovilizaciones materiales,,,,,,,,
-220,220 Terrenos y bienes naturales,220 Terrenos y bienes naturales,Asset,Natural,,Yes,,22,,,,,,,,,,
-22000000,22000000 Terrenos y bienes naturales,22000000 Terrenos y bienes naturales,Asset,Natural,,,,220,,,,,,,,,,
-221,221 Construcciones,221 Construcciones,Asset,Natural,,Yes,,22,,,,,,,,,,
-22100000,22100000 Construcciones,22100000 Construcciones,Asset,Natural,,,,221,,,,,,,,,,
-222,222 Instalaciones técnicas,222 Instalaciones técnicas,Asset,Natural,,Yes,,22,,,,,,,,,,
-22200000,22200000 Instalaciones técnicas,22200000 Instalaciones técnicas,Asset,Natural,,,,222,,,,,,,,,,
-223,223 Maquinaria,223 Maquinaria,Asset,Natural,,Yes,,22,,,,,,,,,,
-22300000,22300000 Maquinaria,22300000 Maquinaria,Asset,Natural,,,,223,,,,,,,,,,
-224,224 Utillaje,224 Utillaje,Asset,Natural,,Yes,,22,,,,,,,,,,
-22400000,22400000 Utillaje,22400000 Utillaje,Asset,Natural,,,,224,,,,,,,,,,
-225,225 Otras aplicaciones,225 Otras aplicaciones,Asset,Natural,,Yes,,22,,,,,,,,,,
-22500000,22500000 Otras aplicaciones,22500000 Otras aplicaciones,Asset,Natural,,,,225,,,,,,,,,,
-226,226 Mobiliario,226 Mobiliario,Asset,Natural,,Yes,,22,,,,,,,,,,
-22600000,22600000 Mobiliario,22600000 Mobiliario,Asset,Natural,,,,226,,,,,,,,,,
-227,227 Equipos para procesos de información,227 Equipos para procesos de información,Asset,Natural,,Yes,,22,,,,,,,,,,
-22700000,22700000 Equipos para procesos de información,22700000 Equipos para procesos de información,Asset,Natural,,,,227,,,,,,,,,,
-228,228 Elementos de transporte,228 Elementos de transporte,Asset,Natural,,Yes,,22,,,,,,,,,,
-22800000,22800000 Elementos de transporte,22800000 Elementos de transporte,Asset,Natural,,,,228,,,,,,,,,,
-229,229 Otro inmovilizado material,229 Otro inmovilizado material,Asset,Natural,,Yes,,22,,,,,,,,,,
-22900000,22900000 Otro inmovilizado material,22900000 Otro inmovilizado material,Asset,Natural,,,,229,,,,,,,,,,
-23,23 INMOVILIZACIONES MATERIALES EN CURSO,23 INMOVILIZACIONES MATERIALES EN CURSO,,Natural,,Yes,,2,,Inmovilizaciones materiales en curso,,,,,,,,
-230,230 Adaptación de terrenos y de bienes naturales,230 Adaptación de terrenos y de bienes naturales,Asset,Natural,,Yes,,23,,,,,,,,,,
-23000000,23000000 Adaptación de terrenos y de bienes naturales,23000000 Adaptación de terrenos y de bienes naturales,Asset,Natural,,,,230,,,,,,,,,,
-231,231 Construcciones en curso,231 Construcciones en curso,Asset,Natural,,Yes,,23,,,,,,,,,,
-23100000,23100000 Construcciones en curso,23100000 Construcciones en curso,Asset,Natural,,,,231,,,,,,,,,,
-232,232 Instalaciones técnicas en montaje,232 Instalaciones técnicas en montaje,Asset,Natural,,Yes,,23,,,,,,,,,,
-23200000,23200000 Instalaciones técnicas en montaje,23200000 Instalaciones técnicas en montaje,Asset,Natural,,,,232,,,,,,,,,,
-233,233 Maquinaria en montaje,233 Maquinaria en montaje,Asset,Natural,,Yes,,23,,,,,,,,,,
-23300000,23300000 Maquinaria en montaje,23300000 Maquinaria en montaje,Asset,Natural,,,,233,,,,,,,,,,
-237,237 Equipos para procesos de información en montaje,237 Equipos para procesos de información en montaje,Asset,Natural,,Yes,,23,,,,,,,,,,
-23700000,23700000 Equipos para procesos de información en montaje,23700000 Equipos para procesos de información en montaje,Asset,Natural,,,,237,,,,,,,,,,
-239,239 Anticipos para inmovilizaciones materiales,239 Anticipos para inmovilizaciones materiales,Asset,Natural,,Yes,,23,,,,,,,,,,
-23900000,23900000 Anticipos para inmovilizaciones materiales,23900000 Anticipos para inmovilizaciones materiales,Asset,Natural,,,,239,,,,,,,,,,
-24,24 INVERSIONES FINANCIERAS EN EMPRESAS DEL GRUPO Y ASOCIADAS,24 INVERSIONES FINANACIERAS EN EMPRESAS DEL GRUPO Y ASOCIADAS,,Natural,,Yes,,2,,Inversiones financ. Empresas Grupo,,,,,,,,
-240,240 Participaciones en empresas del grupo,240 Participaciones en empresas del grupo,Asset,Natural,,Yes,,24,,,,,,,,,,
-24000000,24000000 Participaciones en empresas del grupo,24000000 Participaciones en empresas del grupo,Asset,Natural,,,,240,,,,,,,,,,
-241,241 Participaciones en empresas asociadas,241 Participaciones en empresas asociadas,Asset,Natural,,Yes,,24,,,,,,,,,,
-24100000,24100000 Participaciones en empresas asociadas,24100000 Participaciones en empresas asociadas,Asset,Natural,,,,241,,,,,,,,,,
-242,242 Valores de renta fija de empresas del grupo,242 Valores de renta fija de empresas del grupo,Asset,Natural,,Yes,,24,,,,,,,,,,
-24200000,24200000 Valores de renta fija de empresas del grupo,24200000 Valores de renta fija de empresas del grupo,Asset,Natural,,,,242,,,,,,,,,,
-243,243 Valores de renta fija de empresas asociadas,243 Valores de renta fija de empresas asociadas,Asset,Natural,,Yes,,24,,,,,,,,,,
-24300000,24300000 Valores de renta fija de empresas asociadas,24300000 Valores de renta fija de empresas asociadas,Asset,Natural,,,,243,,,,,,,,,,
-244,244 Créditos a largo plazo a empresas del grupo,244 Créditos a largo plazo a empresas del grupo,Asset,Natural,,Yes,,24,,,,,,,,,,
-24400000,24400000 Créditos a largo plazo a empresas del grupo,24400000 Créditos a largo plazo a empresas del grupo,Asset,Natural,,,,244,,,,,,,,,,
-245,245 Créditos a largo plazo a empresas asociadas,245 Créditos a largo plazo a empresas asociadas,Asset,Natural,,Yes,,24,,,,,,,,,,
-24500000,24500000 Créditos a largo plazo a empresas asociadas,24500000 Créditos a largo plazo a empresas asociadas,Asset,Natural,,,,245,,,,,,,,,,
-246,246 Intereses a largo plazo de inversiones financieras en empresas del grupo,246 Intereses a largo plazo de inversiones financieras en empresas del grupo,Asset,Natural,,Yes,,24,,,,,,,,,,
-24600000,24600000 Intereses a largo plazo de inversiones financieras en empresas del grupo,24600000 Intereses a largo plazo de inversiones financieras en empresas del grupo,Asset,Natural,,,,245,,,,,,,,,,
-247,247 Intereses alargo plazo de inversiones financieras en empresas asociadas,247 Intereses alargo plazo de inversiones financieras en empresas asociadas,Asset,Natural,,Yes,,24,,,,,,,,,,
-24700000,24700000 Intereses alargo plazo de inversiones financieras en empresas asociadas,24700000 Intereses alargo plazo de inversiones financieras en empresas asociadas,Asset,Natural,,,,247,,,,,,,,,,
-248,248 Desembolsos pendientes sobre acciones de empresas del grupo,248 Desembolsos pendientes sobre acciones de empresas del grupo,Asset,Natural,,Yes,,24,,,,,,,,,,
-24800000,24800000 Desembolsos pendientes sobre acciones de empresas del grupo,24800000 Desembolsos pendientes sobre acciones de empresas del grupo,Asset,Natural,,,,248,,,,,,,,,,
-249,249 Desembolsos pendientes sobre acciones de empresas asociadas,249 Desembolsos pendientes sobre acciones de empresas asociadas,Asset,Natural,,Yes,,24,,,,,,,,,,
-24900000,24900000 Desembolsos pendientes sobre acciones de empresas asociadas,24900000 Desembolsos pendientes sobre acciones de empresas asociadas,Asset,Natural,,,,249,,,,,,,,,,
-25,25 OTRAS INVERSIONES FINANCIERAS PERMANENTES,25 OTRAS INVERSIONES FINANCIERAS PERMANENTES,,Natural,,Yes,,2,,otras inversiones financieras permanentes,,,,,,,,
-250,250 Inversiones financieras permanentes en capital,250 Inversiones financieras permanentes en capital,Asset,Natural,,Yes,,25,,,,,,,,,,
-25000000,25000000 Inversiones financieras permanentes en capital,25000000 Inversiones financieras permanentes en capital,Asset,Natural,,,,250,,,,,,,,,,
-251,251 Valores de renta fija,251 Valores de renta fija,Asset,Natural,,Yes,,25,,,,,,,,,,
-25100000,25100000 Valores de renta fija,25100000 Valores de renta fija,Asset,Natural,,,,251,,,,,,,,,,
-252,252 Créditos a largo plazo,252 Créditos a largo plazo,Asset,Natural,,Yes,,25,,,,,,,,,,
-25200000,25200000 Créditos a largo plazo,25200000 Créditos a largo plazo,Asset,Natural,,,,252,,,,,,,,,,
-253,253 Créditos a largo plazo por enejenación de inmovilizado,253 Créditos a largo plazo por enejenación de inmovilizado,Asset,Natural,,Yes,,25,,,,,,,,,,
-25300000,25300000 Créditos a largo plazo por enejenación de inmovilizado,25300000 Créditos a largo plazo por enejenación de inmovilizado,Asset,Natural,,,,253,,,,,,,,,,
-254,254 Créditos a largo plazo al personal,254 Créditos a largo plazo al personal,Asset,Natural,,Yes,,25,,,,,,,,,,
-25400000,25400000 Créditos a largo plazo al personal,25400000 Créditos a largo plazo al personal,Asset,Natural,,,,254,,,,,,,,,,
-256,256 Intereses a largo plazo de valores de renta fija,256 Intereses a largo plazo de valores de renta fija,Asset,Natural,,Yes,,25,,,,,,,,,,
-25600000,25600000 Intereses a largo plazo de valores de renta fija,25600000 Intereses a largo plazo de valores de renta fija,Asset,Natural,,,,256,,,,,,,,,,
-257,257 Intereses a largo plazo de valores de créditos,257 Intereses a largo plazo de valores de créditos,Asset,Natural,,Yes,,25,,,,,,,,,,
-25700000,25700000 Intereses a largo plazo de valores de créditos,25700000 Intereses a largo plazo de valores de créditos,Asset,Natural,,,,257,,,,,,,,,,
-258,258 Imposiciones a largo plazo,258 Imposiciones a largo plazo,Asset,Natural,,Yes,,25,,,,,,,,,,
-25800000,25800000 Imposiciones a largo plazo,25800000 Imposiciones a largo plazo,Asset,Natural,,,,258,,,,,,,,,,
-259,259 Desembolsos pendientes sobre acciones,259 Desembolsos pendientes sobre acciones,Asset,Natural,,Yes,,25,,,,,,,,,,
-25900000,25900000 Desembolsos pendientes sobre acciones,25900000 Desembolsos pendientes sobre acciones,Asset,Natural,,,,259,,,,,,,,,,
-26,26 FIANZAS Y DEPOSITOS CONSTITUIDOS A LARGO PLAZO,26 FIANZAS Y DEPOSITOS CONSTITUIDOS A LARGO PLAZO,,Natural,,Yes,,2,,fianzas y depositos constituidos a L/P,,,,,,,,
-260,260 Fianzas constituidas a largo plazo,260 Fianzas constituidas a largo plazo,Asset,Natural,,Yes,,26,,,,,,,,,,
-26000000,26000000 Fianzas constituidas a largo plazo,26000000 Fianzas constituidas a largo plazo,Asset,Natural,,,,260,,,,,,,,,,
-265,265 Depósitos constituidos a largo plazo,265 Depósitos constituidos a largo plazo,Asset,Natural,,Yes,,26,,,,,,,,,,
-26500000,26500000 Depósitos constituidos a largo plazo,26500000 Depósitos constituidos a largo plazo,Asset,Natural,,,,265,,,,,,,,,,
-27,27 GASTOS A DISTRIBUIR EN VARIOS EJERCICIOS,27 GASTOS A DISTRIBUIR EN VARIOS EJERCICIOS,,Natural,,Yes,,2,,Gastos a distribuir en varios ejercicios,,,,,,,,
-270,270 Gastos de formalización de deudas,270 Gastos de formalización de deudas,Asset,Natural,,Yes,,27,,,,,,,,,,
-27000000,27000000 Gastos de formalización de deudas,27000000 Gastos de formalización de deudas,Asset,Natural,Yes,,WRITEOFF_ACCT,270,,,,,,,,,,
-271,271 Gastos por intereses diferidos de valores negociables,271 Gastos por intereses diferidos de valores negociables,Asset,Natural,,Yes,,27,,,,,,,,,,
-27100000,27100000 Gastos por intereses diferidos de valores negociables,27100000 Gastos por intereses diferidos de valores negociables,Asset,Natural,,,,271,,,,,,,,,,
-272,272 Gastos por intereses diferidos,272 Gastos por intereses diferidos,Asset,Natural,,Yes,,27,,,,,,,,,,
-27200000,27200000 Gastos por intereses diferidos,27200000 Gastos por intereses diferidos,Asset,Natural,Yes,,B_INTERESTEXP_ACCT,272,,,,,,,,,,
-273,273 Diferencias negativas en moneda extranjera,273 Diferencias negativas en moneda extranjera,Asset,Natural,,Yes,,27,,,,,,,,,,
-27300000,27300000 Diferencias negativas en moneda extranjera,27300000 Diferencias negativas en moneda extranjera,Asset,Natural,Yes,,UNREALIZEDLOSS_ACCT,273,,,,,,,,,,
-28,28 AMORTIZACION ACUMULADA DEL INMOVILIZADO,28 AMORTIZACION ACUMULADA DEL INMOVILIZADO,,Natural,,Yes,,2,,Amort Acumulada del Inmovilizado,,,,,,,,
-281,281 Amortización acumulada del inmovilizado inmaterial,281 Amortización acumulada del inmovilizado inmaterial,,Natural,,Yes,,28,,,,,,,,,,
-28100000,28100000 Amortización acumulada del inmovilizado inmaterial,28100000 Amortización acumulada del inmovilizado inmaterial,Liability,Natural,,,,281,,,,,,,,,,
-282,282 Amortización acumulada del inmovilizado material,282 Amortización acumulada del inmovilizado material,,Natural,,Yes,,28,,,,,,,,,,
-28200000,28200000 Amortización acumulada del inmovilizado material,28200000 Amortización acumulada del inmovilizado material,Liability,Natural,,,,282,,,,,,,,,,
-29,29 PROVISIONES DE INMOVILIZADO,29 PROVISIONES DE INMOVILIZADO,,Natural,,Yes,,2,,Provisiones de Inmovilizado,,,,,,,,
-291,291 Provisión por depreciación del inmovilizado inmaterial,291 Provisión por depreciación del inmovilizado inmaterial,Liability,Natural,,Yes,,29,,,,,,,,,,
-29100000,29100000 Provisión por depreciación del inmovilizado inmaterial,29100000 Provisión por depreciación del inmovilizado inmaterial,Liability,Natural,,,,291,,,,,,,,,,
-292,292 Provisión por depreciación del inmovilizado material,292 Provisión por depreciación del inmovilizado material,Liability,Natural,,Yes,,29,,,,,,,,,,
-29200000,29200000 Provisión por depreciación del inmovilizado material,29200000 Provisión por depreciación del inmovilizado material,Liability,Natural,,,,292,,,,,,,,,,
-293,293 Provisión por depreciación de valores negociables a largo plazo de empresas del grupo,293 Provisión por depreciación de valores negociables a largo plazo de empresas del grupo,Liability,Natural,,,,29,,,,,,,,,,
-29300000,293 Provisión por depreciación de valores negociables a largo plazo de empresas del grupo,293 Provisión por depreciación de valores negociables a largo plazo de empresas del grupo,Liability,Natural,,,,29,,,,,,,,,,
-294,294 Provisión por depreciación de valores negociables a largo plazo de empresas asociadas,294 Provisión por depreciación de valores negociables a largo plazo de empresas asociadas,Liability,Natural,,Yes,,29,,,,,,,,,,
-29400000,29400000 Provisión por depreciación de valores negociables a largo plazo de empresas asociadas,29400000 Provisión por depreciación de valores negociables a largo plazo de empresas asociadas,Liability,Natural,,,,294,,,,,,,,,,
-295,295 Provisión para insolvencias de créditos a lago plazo a empresas del grupo,295 Provisión para insolvencias de créditos a lago plazo a empresas del grupo,Liability,Natural,,Yes,,29,,,,,,,,,,
-29500000,29500000 Provisión para insolvencias de créditos a lago plazo a empresas del grupo,29500000 Provisión para insolvencias de créditos a lago plazo a empresas del grupo,Liability,Natural,,,,295,,,,,,,,,,
-296,296 Provisión para insolvencias de créditos a largo plazo a empresas asociadas,296 Provisión para insolvencias de créditos a largo plazo a empresas asociadas,Liability,Natural,,Yes,,29,,,,,,,,,,
-29600000,29600000 Provisión para insolvencias de créditos a largo plazo a empresas asociadas,29600000 Provisión para insolvencias de créditos a largo plazo a empresas asociadas,Liability,Natural,,,,296,,,,,,,,,,
-297,297 Provisión por depreciación de valores negociables a largo plazo,297 Provisión por depreciación de valores negociables a largo plazo,Liability,Natural,,Yes,,29,,,,,,,,,,
-29700000,29700000 Provisión por depreciación de valores negociables a largo plazo,29700000 Provisión por depreciación de valores negociables a largo plazo,Liability,Natural,,,,297,,,,,,,,,,
-298,298 Provisión para insolvencias de créditos a largo plazo,298 Provisión para insolvencias de créditos a largo plazo,Liability,Natural,,Yes,,29,,,,,,,,,,
-29800000,29800000 Provisión para insolvencias de créditos a largo plazo,29800000 Provisión para insolvencias de créditos a largo plazo,Liability,Natural,,,,298,,,,,,,,,,
-3,3 EXISTENCIAS,3 EXISTENCIAS,,Natural,,Yes,,,,Existencias,,,,,,,,
-30,30 COMERCIALES,30 COMERCIALES,,Natural,,Yes,,3,,Existencias Comerciales,,,,,,,,
-300,300 Mercaderías A,300 Mercaderías A,Asset,Natural,,Yes,,30,,,,,,,,,,
-30000000,30000000 Mercaderías A,30000000 Mercaderías A,Asset,Natural,Yes,,W_INVENTORY_ACCT,300,,,,,,,,,,
-301,301 Mercaderías B,301 Mercaderías B,Asset,Natural,,Yes,,30,,,,,,,,,,
-30100000,30100000 Mercaderías B,30100000 Mercaderías B,Asset,Natural,,,,301,,,,,,,,,,
-31,31 MATERIAS PRIMAS,31 MATERIAS PRIMAS,,Natural,,Yes,,3,,Materias Primas,,,,,,,,
-310,310 Materias primas A,310 Materias primas A,Asset,Natural,,Yes,,31,,,,,,,,,,
-31000000,31000000 Materias primas A,31000000 Materias primas A,Asset,Natural,,,,310,,,,,,,,,,
-311,311 Material primas B,311 Material primas B,Asset,Natural,,Yes,,31,,,,,,,,,,
-31100000,31100000 Material primas B,31100000 Material primas B,Asset,Natural,,,,311,,,,,,,,,,
-32,32 OTROS APROVISIONAMIENTOS,32 OTROS APROVISIONAMIENTOS,,Natural,,Yes,,3,,Otros aprovisionamientos,,,,,,,,
-320,320 Elementos y conjuntos incorporables,320 Elementos y conjuntos incorporables,Asset,Natural,,Yes,,32,,,,,,,,,,
-32000000,32000000 Elementos y conjuntos incorporables,32000000 Elementos y conjuntos incorporables,Asset,Natural,,,,320,,,,,,,,,,
-321,321 Combustibles,321 Combustibles,Asset,Natural,,Yes,,32,,,,,,,,,,
-32100000,32100000 Combustibles,32100000 Combustibles,Asset,Natural,,,,321,,,,,,,,,,
-322,322 Repuestos,322 Repuestos,Asset,Natural,,Yes,,32,,,,,,,,,,
-32200000,32200000 Repuestos,32200000 Repuestos,Asset,Natural,,,,322,,,,,,,,,,
-325,325 Materiales diversos,325 Materiales diversos,Asset,Natural,,Yes,,32,,,,,,,,,,
-32500000,32500000 Materiales diversos,32500000 Materiales diversos,Asset,Natural,,,,325,,,,,,,,,,
-326,326 Embalajes,326 Embalajes,Asset,Natural,,Yes,,32,,,,,,,,,,
-32600000,32600000 Embalajes,32600000 Embalajes,Asset,Natural,,,,326,,,,,,,,,,
-327,327 Envases,327 Envases,Asset,Natural,,Yes,,32,,,,,,,,,,
-32700000,32700000 Envases,32700000 Envases,Asset,Natural,,,,327,,,,,,,,,,
-328,328 Material de oficina,328 Material de oficina,Asset,Natural,,Yes,,32,,,,,,,,,,
-32800000,32800000 Material de oficina,32800000 Material de oficina,Asset,Natural,,,,328,,,,,,,,,,
-33,33 PRODUCTOS EN CURSO,33 PRODUCTOS EN CURSO,,Natural,,Yes,,3,,Productos en Curso,,,,,,,,
-330,330 Productos en curso A,330 Productos en curso A,Asset,Natural,,Yes,,33,,,,,,,,,,
-33000000,33000000 Productos en curso A,33000000 Productos en curso A,Asset,Natural,Yes,,P_ASSET_ACCT,330,,,,,,,,,,
-331,331 Productos en curso B,331 Productos en curso B,Asset,Natural,,Yes,,33,,,,,,,,,,
-33100000,33100000 Productos en curso B,33100000 Productos en curso B,Asset,Natural,,,,331,,,,,,,,,,
-34,34 PRODUCTOS SEMITERMINADOS,34 PRODUCTOS SEMITERMINADOS,,Natural,,Yes,,3,,Productos semiterminados,,,,,,,,
-340,340 Productos semiterminados A,340 Productos semiterminados A,Asset,Natural,,Yes,,34,,,,,,,,,,
-34000000,34000000 Productos semiterminados A,34000000 Productos semiterminados A,Asset,Natural,,,,340,,,,,,,,,,
-341,341 Productos semiterminados B,341 Productos semiterminados B,Asset,Natural,,Yes,,34,,,,,,,,,,
-34100000,34100000 Productos semiterminados B,34100000 Productos semiterminados B,Asset,Natural,,,,341,,,,,,,,,,
-35,35 PRODUCTOS TERMINADOS,35 PRODUCTOS TERMINADOS,,Natural,,Yes,,3,,Productos terminados,,,,,,,,
-350,350 Productos terminados A,350 Productos terminados A,Asset,Natural,,Yes,,35,,,,,,,,,,
-35000000,35000000 Productos terminados A,35000000 Productos terminados A,Asset,Natural,,,,350,,,,,,,,,,
-351,351 Productos terminados B,351 Productos terminados B,Asset,Natural,,Yes,,35,,,,,,,,,,
-35100000,35100000 Productos terminados B,35100000 Productos terminados B,Asset,Natural,,,,351,,,,,,,,,,
-36,36 SUBPRODUCTOS RESIDUOS Y MATERIALES RECUPERADOS,36 SUBPRODUCTOS RESIDUOS Y MATERIALES RECUPERADOS,,Natural,,Yes,,3,,Subproductos y mat recuperados,,,,,,,,
-360,360 Subproductos A,360 Subproductos A,Asset,Natural,,Yes,,36,,,,,,,,,,
-36000000,36000000 Subproductos A,36000000 Subproductos A,Asset,Natural,,,,360,,,,,,,,,,
-361,361 Subproductos B,361 Subproductos B,Asset,Natural,,Yes,,36,,,,,,,,,,
-36100000,36100000 Subproductos B,36100000 Subproductos B,Asset,Natural,,,,361,,,,,,,,,,
-365,365 Residuos A,365 Residuos A,Asset,Natural,,Yes,,36,,,,,,,,,,
-36500000,36500000 Residuos A,36500000 Residuos A,Asset,Natural,,,,365,,,,,,,,,,
-366,366 Residuos B,366 Residuos B,Asset,Natural,,Yes,,36,,,,,,,,,,
-36600000,36600000 Residuos B,36600000 Residuos B,Asset,Natural,,,,366,,,,,,,,,,
-368,368 Materiales recuperados A,368 Materiales recuperados A,Asset,Natural,,Yes,,36,,,,,,,,,,
-36800000,36800000 Materiales recuperados A,36800000 Materiales recuperados A,Asset,Natural,,,,368,,,,,,,,,,
-369,369 Materiales recuperados B,369 Materiales recuperados B,Asset,Natural,,Yes,,36,,,,,,,,,,
-36900000,36900000 Materiales recuperados B,36900000 Materiales recuperados B,Asset,Natural,,,,369,,,,,,,,,,
-39,39 PROVISIONES POR DEPRECIACION DE EXISTENCIAS,39 PROVISIONES POR DEPRECIACION DE EXISTENCIAS,,Natural,,Yes,,3,,provision por depreciacion de existencias,,,,,,,,
-390,390 Provisión por depreciación de mercaderías,390 Provisión por depreciación de mercaderías,Liability,Natural,,Yes,,39,,,,,,,,,,
-39000000,39000000 Provisión por depreciación de mercaderías,39000000 Provisión por depreciación de mercaderías,Liability,Natural,Yes,,W_REVALUATION_ACCT,390,,,,,,,,,,
-391,391 Provisión por depreciación de materias primas,391 Provisión por depreciación de materias primas,Liability,Natural,,Yes,,39,,,,,,,,,,
-39100000,39100000 Provisión por depreciación de materias primas,39100000 Provisión por depreciación de materias primas,Liability,Natural,,,,391,,,,,,,,,,
-392,392 Provisión por depreciación de otros aprovisionamientos,392 Provisión por depreciación de otros aprovisionamientos,Liability,Natural,,Yes,,39,,,,,,,,,,
-39200000,39200000 Provisión por depreciación de otros aprovisionamientos,39200000 Provisión por depreciación de otros aprovisionamientos,Liability,Natural,,,,392,,,,,,,,,,
-393,393 Provisión por depreciación de productos en curso,393 Provisión por depreciación de productos en curso,Liability,Natural,,Yes,,39,,,,,,,,,,
-39300000,39300000 Provisión por depreciación de productos en curso,39300000 Provisión por depreciación de productos en curso,Liability,Natural,,,,393,,,,,,,,,,
-394,394 Provisión por depreciación de productos semiterminados,394 Provisión por depreciación de productos semiterminados,Liability,Natural,,Yes,,39,,,,,,,,,,
-39400000,39400000 Provisión por depreciación de productos semiterminados,39400000 Provisión por depreciación de productos semiterminados,Liability,Natural,,,,394,,,,,,,,,,
-395,395 Provisión por depreciación de productos terminados,395 Provisión por depreciación de productos terminados,Liability,Natural,,Yes,,39,,,,,,,,,,
-39500000,39500000 Provisión por depreciación de productos terminados,39500000 Provisión por depreciación de productos terminados,Liability,Natural,,,,395,,,,,,,,,,
-396,396 Provisión por depreciación de de subproductos residuos y materiales recuperados,396 Provisión por depreciación de de subproductos residuos y materiales recuperados,Liability,Natural,,Yes,,39,,,,,,,,,,
-39600000,39600000 Provisión por depreciación de de subproductos residuos y materiales recuperados,39600000 Provisión por depreciación de de subproductos residuos y materiales recuperados,Liability,Natural,,,,396,,,,,,,,,,
-4,4 ACREEDORES Y DEUDORES POR OPERACIONES DE TRAFICO,4 ACREEDORES Y DEUDORES POR OPERACIONES DE TRAFICO,,Natural,,Yes,,,,Acreedores y deudores por operaciones de trafico,,,,,,,,
-40,40 PROVEEDORES,40 PROVEEDORES,,Natural,,Yes,,4,,proveedores comerciales,,,,,,,,
-400,400 Proveedores Comerciales,400 Proveedores Comerciales,,Natural,,Yes,,40,,,,,,,,,,
-40000000,40000000 Proveedores,40000000 Proveedores,Liability,Natural,Yes,,V_LIABILITY_ACCT,400,,,,,,,,,,
-40010000,40010000 Proveedores en gestion de pago,40010000 Proveedores en gestion de pago,Liability,Natural,Yes,,B_PAYMENTSELECT_ACCT,400,,,,,,,,,,
-401,401 Proveedores Efectos Comerciales,401 Proveedores Efectos Comerciales,,Natural,,Yes,,40,,,,,,,,,,
-40100000,40100000 Proveedores efectos comerciales a pagar,40100000 Proveedores efectos comerciales a pagar,Liability,Natural,,,,401,,,,,,,,,,
-40200000,40200000 Proveedores empresas del grupo,40200000 Proveedores empresas del grupo,Liability,Natural,Yes,,INTERCOMPANYDUETO_ACCT,40,,,,,,,,,,
-40300000,40300000 Proveedores empresas asociadas,40300000 Proveedores empresas asociadas,Liability,Natural,,,,40,,,,,,,,,,
-40600000,40600000 Envases y embalajes a devolver a proveedores,40600000 Envases y embalajes a devolver a proveedores,Liability,Natural,,,,40,,,,,,,,,,
-40700000,40700000 Anticipos a proveedores,40700000 Anticipos a proveedores,Asset,Natural,Yes,,V_PREPAYMENT_ACCT,40,,,,,,,,,,
-41,41 ACREEDORES VARIOS,41 ACREEDORES VARIOS,,Natural,,Yes,,4,,Acreedores varios,,,,,,,,
-410,410 Acreedores por prestacion de servicios,410 Acreedores por prestacion de servicios,,Natural,,Yes,,41,,,,,,,,,,
-41000000,41000000 Acreedores por prestacion de servicios,41000000 Acreedores por prestacion de servicios,Liability,Natural,Yes,,V_LIABILITY_SERVICES_ACCT,410,,,,,,,,,,
-411,411 Acreedores efectos comerciales a pagar,411 Acreedores efectos comerciales a pagar,Liability,Natural,,Yes,,41,,,,,,,,,,
-41100001,41100001 Acreedores efectos comerciales a pagar,41100001 Acreedores efectos comerciales a pagar,Liability,Natural,,,,411,,,,,,,,,,
-419,419 Acreedores por operaciones en común,419 Acreedores por operaciones en común,Liability,Natural,,Yes,,41,,,,,,,,,,
-41900000,41900000 Acreedores por operaciones en común,41900000 Acreedores por operaciones en común,Liability,Natural,,,,419,,,,,,,,,,
-43,43 CLIENTES ,43 CLIENTES ,Asset,Natural,,Yes,,4,,Clientes,,,,,,,,
-430,430 Clientes,430 Clientes,Asset,Natural,,Yes,,43,,,,,,,,,,
-43000000,43000000 Clientes de Productos,43000000 Clientes de Productos,Asset,Natural,,,C_RECEIVABLE_ACCT,430,,,,,,,,,,
-43000001,43000001 Clientes de Servicios,43000001 Clientes de Servicios,Asset,Natural,,,C_RECEIVABLE_SERVICES_ACCT,430,,,,,,,,,,
-431,431 Clientes efectos comerciales a cobrar,431 Clientes efectos comerciales a cobrar,Asset,Natural,,Yes,,43,,,,,,,,,,
-43100000,43100000 Clientes Efectos Comerciales a cobrar,43100000 Clientes Efectos Comerciales a cobrar,Asset,Natural,,,,431,,,,,,,,,,
-432,432 Clientes empresas del grupo,432 Clientes empresas del grupo,Asset,Natural,,Yes,,43,,,,,,,,,,
-43200000,43200000 Clientes empresas del grupo,43200000 Clientes empresas del grupo,Asset,Natural,Yes,,INTERCOMPANYDUEFROM_ACCT,432,,,,,,,,,,
-433,433 Clientes empresas asociadas,433 Clientes empresas asociadas,Asset,Natural,,Yes,,43,,,,,,,,,,
-43300000,43300000 Clientes empresas asociadas,43300000 Clientes empresas asociadas,Asset,Natural,,,,433,,,,,,,,,,
-435,435 Clientes de dudoso cobro,435 Clientes de dudoso cobro,Asset,Natural,,Yes,,43,,,,,,,,,,
-43500000,43500000 Clientes de dudoso cobro,43500000 Clientes de dudoso cobro,Asset,Natural,,,,435,,,,,,,,,,
-436,436 Envases y embalajes a devolver por cliente,436 Envases y embalajes a devolver por cliente,Asset,Natural,,Yes,,43,,,,,,,,,,
-43600000,43600000 Envases y embalajes a devolver por cliente,43600000 Envases y embalajes a devolver por cliente,Asset,Natural,,,,436,,,,,,,,,,
-437,437 Anticipos de clientes,437 Anticipos de clientes,Liability,Natural,,Yes,,43,,,,,,,,,,
-43700000,43700000 Anticipos de clientes,43700000 Anticipos de clientes,Liability,Natural,Yes,,C_PREPAYMENT_ACCT,437,,,,,,,,,,
-44,44 DEUDORES VARIOS,44 DEUDORES VARIOS,,Natural,,Yes,,4,,Deudores varios,,,,,,,,
-440,440 Deudores,440 Deudores,Asset,Natural,,Yes,,44,,,,,,,,,,
-44000000,44000000 Deudores,44000000 Deudores,Asset,Natural,,,,440,,,,,,,,,,
-441,441 Deudores efectos comerciales a cobrar,441 Deudores efectos comerciales a cobrar,Asset,Natural,,Yes,,44,,,,,,,,,,
-44100000,44100000 Deudores efectos comerciales a cobrar,44100000 Deudores efectos comerciales a cobrar,Asset,Natural,,,,441,,,,,,,,,,
-445,445 Deudores de dudoso cobro,445 Deudores de dudoso cobro,Asset,Natural,,Yes,,44,,,,,,,,,,
-44500000,44500000 Deudores de dudoso cobro,44500000 Deudores de dudoso cobro,Asset,Natural,,,,445,,,,,,,,,,
-449,449 Deudores por operaciones en común,449 Deudores por operaciones en común,Asset,Natural,,Yes,,44,,,,,,,,,,
-44900000,44900000 Deudores por operaciones en común,44900000 Deudores por operaciones en común,Asset,Natural,,,,449,,,,,,,,,,
-46,46 PERSONAL,46 PERSONAL,,Natural,,Yes,,4,,Personal,,,,,,,,
-460,460 Anticipos de remuneraciones,460 Anticipos de remuneraciones,Asset,Natural,,Yes,,46,,,,,,,,,,
-46000000,46000000 Anticipos de remuneraciones,46000000 Anticipos de remuneraciones,Asset,Natural,Yes,,E_PREPAYMENT_ACCT,460,,,,,,,,,,
-465,465 Remuneraciones pendientes de pago,465 Remuneraciones pendientes de pago,Liability,Natural,,Yes,,46,,,,,,,,,,
-46500000,46500000 Remuneraciones pendientes de pago,46500000 Remuneraciones pendientes de pago,Liability,Natural,,,,465,,,,,,,,,,
-47,47 ADMINISTRACIONES PUBLICAS,47 ADMINISTRACIONES PUBLICAS,,Natural,,Yes,,4,,Administraciones publicas,,,,,,,,
-470,470 Hacienda Pública deudor por diversos conceptos,470 Hacienda Pública deudor por diversos conceptos,Asset,Natural,,Yes,,47,,,,,,,,,,
-47000000,47000000 Hacienda Pública deudor por diversos conceptos,47000000 Hacienda Pública deudor por diversos conceptos,Asset,Natural,,,,470,,,,,,,,,,
-471,471 Organismos de la Seguridad Social deudores,471 Organismos de la Seguridad Social deudores,Asset,Natural,,Yes,,47,,,,,,,,,,
-47100000,47100000 Organismos de la Seguridad Social deudores,47100000 Organismos de la Seguridad Social deudores,Asset,Natural,,,,471,,,,,,,,,,
-472,472 Hacienda Pública IVA soportado,472 Hacienda Pública IVA soportado,Asset,Natural,,Yes,,47,,,,,,,,,,
-47200000,47200000 Hacienda Pública IVA soportado,47200000 Hacienda Pública IVA soportado,Asset,Natural,Yes,,T_CREDIT_ACCT,472,,,,,,,,,,
-473,473 Hacienda Pública retenciones y pagos a cuenta,473 Hacienda Pública retenciones y pagos a cuenta,Asset,Natural,,Yes,,47,,,,,,,,,,
-47300000,47300000 Hacienda Pública retenciones y pagos a cuenta,47300000 Hacienda Pública retenciones y pagos a cuenta,Asset,Natural,,,,473,,,,,,,,,,
-474,474 Impuesto sobre beneficios anticipado y compensación de pérdidas,474 Impuesto sobre beneficios anticipado y compensación de pérdidas,Asset,Natural,,Yes,,47,,,,,,,,,,
-47400000,47400000 Impuesto sobre beneficios anticipado y compensación de pérdidas,47400000 Impuesto sobre beneficios anticipado y compensación de pérdidas,Asset,Natural,,,,474,,,,,,,,,,
-475,475 Hacienda Pública acreedor por conceptos fiscales,475 Hacienda Pública acreedor por conceptos fiscales,Liability,Natural,,Yes,,47,,,,,,,,,,
-47500000,47500000 Hacienda Pública acreedor por conceptos fiscales,47500000 Hacienda Pública acreedor por conceptos fiscales,Liability,Natural,,,,475,,,,,,,,,,
-476,476 Organismos de la Seguridad Social acreedores,476 Organismos de la Seguridad Social acreedores,Liability,Natural,,Yes,,47,,,,,,,,,,
-47600000,47600000 Organismos de la Seguridad Social acreedores,47600000 Organismos de la Seguridad Social acreedores,Liability,Natural,,,,476,,,,,,,,,,
-477,477 Hacienda Pública IVA repercutido,477 Hacienda Pública IVA repercutido,Liability,Natural,,Yes,,47,,,,,,,,,,
-47700000,47700000 Hacienda Pública IVA repercutido,47700000 Hacienda Pública IVA repercutido,Liability,Natural,Yes,,T_DUE_ACCT,477,,,,,,,,,,
-479,479 Impuesto sobre beneficios diferido,479 Impuesto sobre beneficios diferido,Liability,Natural,,Yes,,47,,,,,,,,,,
-47900000,47900000 Impuesto sobre beneficios diferido,47900000 Impuesto sobre beneficios diferido,Liability,Natural,,,,479,,,,,,,,,,
-48,48 AJUSTES POR PERIODIFICACION,48 AJUSTES POR PERIODIFICACION,,Natural,,Yes,,4,,Ajustes por periodificacion,,,,,,,,
-480,480 Gastos anticipados,480 Gastos anticipados,Asset,Natural,,Yes,,48,,,,,,,,,,
-48000000,48000000 Gastos anticipados,48000000 Gastos anticipados,Asset,Natural,,,,480,,,,,,,,,,
-485,485 Ingresos anticipados,485 Ingresos anticipados,Liability,Natural,,Yes,,48,,,,,,,,,,
-48500000,48500000 Ingresos anticipados,48500000 Ingresos anticipados,Liability,Natural,,,,485,,,,,,,,,,
-49,49 PROVISIONES POR OPERACIONES DE TRAFICO,49 PROVISIONES POR OPERACIONES DE TRAFICO,,Natural,,Yes,,4,,provision por operaciones de trafico,,,,,,,,
-490,490 Provisión para insolvencias de tráfico,490 Provisión para insolvencias de tráfico,Liability,Natural,,,,49,,,,,,,,,,
-49000000,490 Provisión para insolvencias de tráfico,490 Provisión para insolvencias de tráfico,Liability,Natural,,,,49,,,,,,,,,,
-493,493 Provisión para insolvencias de tráfico de empresas del grupo,493 Provisión para insolvencias de tráfico de empresas del grupo,Liability,Natural,,Yes,,49,,,,,,,,,,
-49300000,49300000 Provisión para insolvencias de tráfico de empresas del grupo,49300000 Provisión para insolvencias de tráfico de empresas del grupo,Liability,Natural,,,,493,,,,,,,,,,
-494,494 Provisión para insolvencias de tráfico de empresas asociadas,494 Provisión para insolvencias de tráfico de empresas asociadas,Liability,Natural,,Yes,,49,,,,,,,,,,
-49400000,49400000 Provisión para insolvencias de tráfico de empresas asociadas,49400000 Provisión para insolvencias de tráfico de empresas asociadas,Liability,Natural,,,,494,,,,,,,,,,
-499,499 Provisión para otras operaciones de tráfico,499 Provisión para otras operaciones de tráfico,Liability,Natural,,Yes,,49,,,,,,,,,,
-49900000,49900000 Provisión para otras operaciones de tráfico,49900000 Provisión para otras operaciones de tráfico,Liability,Natural,,,,499,,,,,,,,,,
-5,5 CUENTAS FINANCIERAS,5 CUENTAS FINANCIERAS,,Natural,,Yes,,,,Cuentas financieras,,,,,,,,
-50,50 EMPRESTITOS Y OTRAS EMISIONES ANALOGAS A CORTO PLAZO,50 EMPRESTITOS Y OTRAS EMISIONES ANALOGAS A CORTO PLAZO,,Natural,,Yes,,5,,Emprestitos a C/P,,,,,,,,
-500,500 Obligaciones y bonos a corto plazo,500 Obligaciones y bonos a corto plazo,Liability,Natural,,Yes,,50,,,,,,,,,,
-50000000,50000000 Obligaciones y bonos a corto plazo,50000000 Obligaciones y bonos a corto plazo,Liability,Natural,,,,500,,,,,,,,,,
-501,501 Obligaciones y bonos convertibles a corto plazo,501 Obligaciones y bonos convertibles a corto plazo,Liability,Natural,,Yes,,50,,,,,,,,,,
-50100000,50100000 Obligaciones y bonos convertibles a corto plazo,50100000 Obligaciones y bonos convertibles a corto plazo,Liability,Natural,,,,501,,,,,,,,,,
-505,505 Deudas representadas en otros valores negociables a corto plazo,505 Deudas representadas en otros valores negociables a corto plazo,Liability,Natural,,Yes,,50,,,,,,,,,,
-50500000,50500000 Deudas representadas en otros valores negociables a corto plazo,50500000 Deudas representadas en otros valores negociables a corto plazo,Liability,Natural,,,,505,,,,,,,,,,
-506,506 Intereses de empréstitos y otras emisiones análogas,506 Intereses de empréstitos y otras emisiones análogas,Liability,Natural,,Yes,,50,,,,,,,,,,
-50600000,50600000 Intereses de empréstitos y otras emisiones análogas,50600000 Intereses de empréstitos y otras emisiones análogas,Liability,Natural,,,,506,,,,,,,,,,
-509,509 Valores negociables amortizados,509 Valores negociables amortizados,Liability,Natural,,Yes,,50,,,,,,,,,,
-50900000,50900000 Valores negociables amortizados,50900000 Valores negociables amortizados,Liability,Natural,,,,509,,,,,,,,,,
-51,51 DEUDAS A CORTO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS,51 DEUDAS A CORTO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS,,Natural,,Yes,,5,,Deudas C/P empresas grupo,,,,,,,,
-510,510 Deudas a corto plazo con empresas del grupo,510 Deudas a corto plazo con empresas del grupo,Liability,Natural,,Yes,,51,,,,,,,,,,
-51000000,51000000 Deudas a corto plazo con empresas del grupo,51000000 Deudas a corto plazo con empresas del grupo,Liability,Natural,,,,510,,,,,,,,,,
-511,511 Deudas a corto plazo con empresas asociadas,511 Deudas a corto plazo con empresas asociadas,Liability,Natural,,Yes,,51,,,,,,,,,,
-51100000,51100000 Deudas a corto plazo con empresas asociadas,51100000 Deudas a corto plazo con empresas asociadas,Liability,Natural,,,,511,,,,,,,,,,
-512,512 Deudas a corto plazo con entidades de crédito del grupo,512 Deudas a corto plazo con entidades de crédito del grupo,Liability,Natural,,Yes,,51,,,,,,,,,,
-51200000,51200000 Deudas a corto plazo con entidades de crédito del grupo,51200000 Deudas a corto plazo con entidades de crédito del grupo,Liability,Natural,,,,512,,,,,,,,,,
-513,513 Deudas a corto plazo con entidades asociadas,513 Deudas a corto plazo con entidades asociadas,Liability,Natural,,Yes,,51,,,,,,,,,,
-51300000,51300000 Deudas a corto plazo con entidades asociadas,51300000 Deudas a corto plazo con entidades asociadas,Liability,Natural,,,,513,,,,,,,,,,
-514,514 Proveedores de inmovilizado a corto plazo empresas del grupo,514 Proveedores de inmovilizado a corto plazo empresas del grupo,Liability,Natural,,Yes,,51,,,,,,,,,,
-51400000,51400000 Proveedores de inmovilizado a corto plazo empresas del grupo,51400000 Proveedores de inmovilizado a corto plazo empresas del grupo,Liability,Natural,,,,514,,,,,,,,,,
-515,515 Proveedores de inmovilizado a corto plazo empresas asociadas,515 Proveedores de inmovilizado a corto plazo empresas asociadas,Liability,Natural,,Yes,,51,,,,,,,,,,
-51500000,51500000 Proveedores de inmovilizado a corto plazo empresas asociadas,51500000 Proveedores de inmovilizado a corto plazo empresas asociadas,Liability,Natural,,,,515,,,,,,,,,,
-516,516 Intereses a corto plazo de deudas con empresas del grupo,516 Intereses a corto plazo de deudas con empresas del grupo,Liability,Natural,,Yes,,51,,,,,,,,,,
-51600000,51600000 Intereses a corto plazo de deudas con empresas del grupo,51600000 Intereses a corto plazo de deudas con empresas del grupo,Liability,Natural,,,,516,,,,,,,,,,
-517,517 Intereses a corto plazo de deudas con empresas asociadas,517 Intereses a corto plazo de deudas con empresas asociadas,Liability,Natural,,Yes,,51,,,,,,,,,,
-51700000,51700000 Intereses a corto plazo de deudas con empresas asociadas,51700000 Intereses a corto plazo de deudas con empresas asociadas,Liability,Natural,,,,517,,,,,,,,,,
-52,52 DEUDAS A CORTO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS,52 DEUDAS A CORTO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS,,Natural,,Yes,,5,,Deudas a C/P prestamos recibidos,,,,,,,,
-520,520 Deudas a corto plazo con entidades de crédito,520 Deudas a corto plazo con entidades de crédito,Liability,Natural,,Yes,,52,,,,,,,,,,
-52000000,52000000 Deudas a corto plazo con entidades de crédito,52000000 Deudas a corto plazo con entidades de crédito,Liability,Natural,,,,520,,,,,,,,,,
-521,521 Deudas a corto plazo,521 Deudas a corto plazo,Liability,Natural,,Yes,,52,,,,,,,,,,
-52100000,52100000 Deudas a corto plazo,52100000 Deudas a corto plazo,Liability,Natural,Yes,,NOTINVOICEDRECEIPTS_ACCT,521,,,,,,,,,,
-523,523 Proveedores de inmovilizado a corto plazo,523 Proveedores de inmovilizado a corto plazo,Liability,Natural,,Yes,,52,,,,,,,,,,
-52300000,52300000 Proveedores de inmovilizado a corto plazo,52300000 Proveedores de inmovilizado a corto plazo,Liability,Natural,,,,523,,,,,,,,,,
-524,524 Efectos a pagar a corto plazo,524 Efectos a pagar a corto plazo,Liability,Natural,,Yes,,52,,,,,,,,,,
-52400000,52400000 Efectos a pagar a corto plazo,52400000 Efectos a pagar a corto plazo,Liability,Natural,,,,524,,,,,,,,,,
-525,525 Dividendo activo a pagar,525 Dividendo activo a pagar,Liability,Natural,,Yes,,52,,,,,,,,,,
-52500000,52500000 Dividendo activo a pagar,52500000 Dividendo activo a pagar,Liability,Natural,,,,525,,,,,,,,,,
-526,526 Intereses a corto plazo de deudas con entidades de crédito,526 Intereses a corto plazo de deudas con entidades de crédito,Liability,Natural,,Yes,,52,,,,,,,,,,
-52600000,52600000 Intereses a corto plazo de deudas con entidades de crédito,52600000 Intereses a corto plazo de deudas con entidades de crédito,Liability,Natural,,,,526,,,,,,,,,,
-527,527 Intereses a corto plazo de deudas,527 Intereses a corto plazo de deudas,Liability,Natural,,Yes,,52,,,,,,,,,,
-52700000,52700000 Intereses a corto plazo de deudas,52700000 Intereses a corto plazo de deudas,Liability,Natural,,,,527,,,,,,,,,,
-53,53 INVERSIONES FINANCIERAS A CORTO PLAZO EN EMPRESAS DEL GRUPO Y ASOCIADAS,53 INVERSIONES FINANCIERAS A CORTO PLAZO EN EMPRESAS DEL GRUPO Y ASOCIADAS,,Natural,,Yes,,5,,Inversiones finacieras C/P,,,,,,,,
-530,530 Participaciones a corto plazo en empresas del grupo,530 Participaciones a corto plazo en empresas del grupo,Asset,Natural,,Yes,,53,,,,,,,,,,
-53000000,53000000 Participaciones a corto plazo en empresas del grupo,53000000 Participaciones a corto plazo en empresas del grupo,Asset,Natural,,,,530,,,,,,,,,,
-531,531 Participaciones a corto plazo en empresas asociadas,531 Participaciones a corto plazo en empresas asociadas,Asset,Natural,,Yes,,53,,,,,,,,,,
-53100000,53100000 Participaciones a corto plazo en empresas asociadas,53100000 Participaciones a corto plazo en empresas asociadas,Asset,Natural,,,,531,,,,,,,,,,
-532,532 Valores de renta fija a corto plazo de empresas del grupo,532 Valores de renta fija a corto plazo de empresas del grupo,Asset,Natural,,Yes,,53,,,,,,,,,,
-53200000,53200000 Valores de renta fija a corto plazo de empresas del grupo,53200000 Valores de renta fija a corto plazo de empresas del grupo,Asset,Natural,,,,532,,,,,,,,,,
-533,533 Valores de renta fija a corto plazo de empresas asociadas,533 Valores de renta fija a corto plazo de empresas asociadas,Asset,Natural,,Yes,,53,,,,,,,,,,
-53300000,53300000 Valores de renta fija a corto plazo de empresas asociadas,53300000 Valores de renta fija a corto plazo de empresas asociadas,Asset,Natural,,,,533,,,,,,,,,,
-534,534 Créditos a corto plazo a empresas del grupo,534 Créditos a corto plazo a empresas del grupo,Asset,Natural,,Yes,,53,,,,,,,,,,
-53400000,53400000 Créditos a corto plazo a empresas del grupo,53400000 Créditos a corto plazo a empresas del grupo,Asset,Natural,,,,534,,,,,,,,,,
-535,535 Créditos a corto plazo a aempresas asociadas,535 Créditos a corto plazo a aempresas asociadas,Asset,Natural,,Yes,,53,,,,,,,,,,
-53500000,53500000 Créditos a corto plazo a aempresas asociadas,53500000 Créditos a corto plazo a aempresas asociadas,Asset,Natural,,,,535,,,,,,,,,,
-536,536 Intereses a corto plazo de inversiones financieras en empresas del grupo,536 Intereses a corto plazo de inversiones financieras en empresas del grupo,Asset,Natural,,Yes,,53,,,,,,,,,,
-53600000,53600000 Intereses a corto plazo de inversiones financieras en empresas del grupo,53600000 Intereses a corto plazo de inversiones financieras en empresas del grupo,Asset,Natural,,,,536,,,,,,,,,,
-537,537 Intereses a corto plazo de inversiones financieras en empresas asociadas,537 Intereses a corto plazo de inversiones financieras en empresas asociadas,Asset,Natural,,Yes,,53,,,,,,,,,,
-53700000,53700000 Intereses a corto plazo de inversiones financieras en empresas asociadas,53700000 Intereses a corto plazo de inversiones financieras en empresas asociadas,Asset,Natural,,,,537,,,,,,,,,,
-538,538 Desembolsos pendientes sobre acciones a corto plazo de empresas del grupo,538 Desembolsos pendientes sobre acciones a corto plazo de empresas del grupo,Asset,Natural,,Yes,,53,,,,,,,,,,
-53800000,53800000 Desembolsos pendientes sobre acciones a corto plazo de empresas del grupo,53800000 Desembolsos pendientes sobre acciones a corto plazo de empresas del grupo,Asset,Natural,,,,538,,,,,,,,,,
-539,539 Desembolsos pendientes sobre acciones a corto plazo de empresas asociadas,539 Desembolsos pendientes sobre acciones a corto plazo de empresas asociadas,Asset,Natural,,Yes,,53,,,,,,,,,,
-53900000,53900000 Desembolsos pendientes sobre acciones a corto plazo de empresas asociadas,53900000 Desembolsos pendientes sobre acciones a corto plazo de empresas asociadas,Asset,Natural,,,,539,,,,,,,,,,
-54,54 OTRAS INVERSIONES FINANCIERAS TEMPORALES,54 OTRAS INVERSIONES FINANCIERAS TEMPORALES,,Natural,,Yes,,5,,Otras inverisones financieras temporales,,,,,,,,
-540,540 Inversiones financieras temporales en capital,540 Inversiones financieras temporales en capital,Asset,Natural,,Yes,,54,,,,,,,,,,
-54000000,54000000 Inversiones financieras temporales en capital,54000000 Inversiones financieras temporales en capital,Asset,Natural,,,,540,,,,,,,,,,
-541,541 Valores de renta fija a corto plazo,541 Valores de renta fija a corto plazo,Asset,Natural,,Yes,,54,,,,,,,,,,
-54100000,54100000 Valores de renta fija a corto plazo,54100000 Valores de renta fija a corto plazo,Asset,Natural,,,,541,,,,,,,,,,
-542,542 Créditos a corto plazo,542 Créditos a corto plazo,Asset,Natural,,Yes,,54,,,,,,,,,,
-54200000,54200000 Créditos a corto plazo,54200000 Créditos a corto plazo,Asset,Natural,,,,542,,,,,,,,,,
-543,543 Créditos C/P por enajenación de inmovilizado,543 Créditos C/P por enajenación de inmovilizado,Asset,Natural,,Yes,,54,,,,,,,,,,
-54300000,54300000 Créditos C/P por enajenación de inmovilizado,54300000 Créditos C/P por enajenación de inmovilizado,Asset,Natural,,,,543,,,,,,,,,,
-544,544 Créditos a corto plazo al personal,544 Créditos a corto plazo al personal,Asset,Natural,,Yes,,54,,,,,,,,,,
-54400000,54400000 Créditos a corto plazo al personal,54400000 Créditos a corto plazo al personal,Asset,Natural,,,,544,,,,,,,,,,
-545,545 Dividendo a cobrar,545 Dividendo a cobrar,Asset,Natural,,Yes,,54,,,,,,,,,,
-54500000,54500000 Dividendo a cobrar,54500000 Dividendo a cobrar,Asset,Natural,,,,545,,,,,,,,,,
-546,546 Intereses a corto plazo de valores de renta fija,546 Intereses a corto plazo de valores de renta fija,Asset,Natural,,Yes,,54,,,,,,,,,,
-54600000,54600000 Intereses a corto plazo de valores de renta fija,54600000 Intereses a corto plazo de valores de renta fija,Asset,Natural,,,,546,,,,,,,,,,
-547,547 Intereses a corto plazo de créditos,547 Intereses a corto plazo de créditos,Asset,Natural,,Yes,,54,,,,,,,,,,
-54700000,54700000 Intereses a corto plazo de créditos,54700000 Intereses a corto plazo de créditos,Asset,Natural,,,,547,,,,,,,,,,
-548,548 Imposiciones a corto plazo,548 Imposiciones a corto plazo,Asset,Natural,,Yes,,54,,,,,,,,,,
-54800000,54800000 Imposiciones a corto plazo,54800000 Imposiciones a corto plazo,Asset,Natural,,,,548,,,,,,,,,,
-549,549 Desembolsos pendientes sobre acciones a corto plazo,549 Desembolsos pendientes sobre acciones a corto plazo,Asset,Natural,,Yes,,54,,Otras cuentas no bancarias,,,,,,,,
-54900000,54900000 Desembolsos pendientes sobre acciones a corto plazo,54900000 Desembolsos pendientes sobre acciones a corto plazo,Asset,Natural,,,,549,,Otras cuentas no bancarias,,,,,,,,
-55,55 OTRAS CUENTAS NO BANCARIAS,55 OTRAS CUENTAS NO BANCARIAS,,Natural,,Yes,,5,,,,,,,,,,
-550,550 Titular de la explotación,550 Titular de la explotación,Asset,Natural,,Yes,,55,,,,,,,,,,
-55000000,55000000 Titular de la explotación,55000000 Titular de la explotación,Asset,Natural,,,,550,,,,,,,,,,
-551,551 Cuenta corriente con empresas del grupo,551 Cuenta corriente con empresas del grupo,Asset,Natural,,Yes,,55,,,,,,,,,,
-55100000,55100000 Cuenta corriente con empresas del grupo,55100000 Cuenta corriente con empresas del grupo,Asset,Natural,,,,551,,,,,,,,,,
-552,552 Cuenta corriente con empresas asociadas,552 Cuenta corriente con empresas asociadas,Asset,Natural,,Yes,,55,,,,,,,,,,
-55200000,55200000 Cuenta corriente con empresas asociadas,55200000 Cuenta corriente con empresas asociadas,Asset,Natural,,,,552,,,,,,,,,,
-553,553 Cuenta corriente con socios y administradores,553 Cuenta corriente con socios y administradores,Asset,Natural,,Yes,,55,,,,,,,,,,
-55300000,55300000 Cuenta corriente con socios y administradores,55300000 Cuenta corriente con socios y administradores,Asset,Natural,,,,553,,,,,,,,,,
-555,555 Partidas pendientes de aplicación,555 Partidas pendientes de aplicación,Asset,Natural,,Yes,,55,,,,,,,,,,
-55500000,55500000 Partidas pendientes de aplicación,55500000 Partidas pendientes de aplicación,Asset,Natural,,,,555,,,,,,,,,,
-556,556 Desembolsos exigidos sobre acciones,556 Desembolsos exigidos sobre acciones,Asset,Natural,,Yes,,55,,,,,,,,,,
-55600000,55600000 Desembolsos exigidos sobre acciones,55600000 Desembolsos exigidos sobre acciones,Asset,Natural,,,,556,,,,,,,,,,
-557,557 Dividendo activo a cuenta,557 Dividendo activo a cuenta,Asset,Natural,,Yes,,55,,,,,,,,,,
-55700000,55700000 Dividendo activo a cuenta,55700000 Dividendo activo a cuenta,Asset,Natural,,,,557,,,,,,,,,,
-558,558 Accionistas por desembolsos exigidos,558 Accionistas por desembolsos exigidos,Asset,Natural,,Yes,,55,,,,,,,,,,
-55800000,55800000 Accionistas por desembolsos exigidos,55800000 Accionistas por desembolsos exigidos,Asset,Natural,,,,558,,,,,,,,,,
-56,56 FIANZAS Y DEPOSITOS RECIBIDOS Y CONSTITUIDOS A CORTO PLAZO,56 FIANZAS Y DEPOSITOS RECIBIDOS Y CONSTITUIDOS A CORTO PLAZO,,Natural,,Yes,,5,,Fianzas y depositos recibidos,,,,,,,,
-560,560 Fianzas recibidas a corto plazo,560 Fianzas recibidas a corto plazo,Liability,Natural,,Yes,,56,,,,,,,,,,
-56000000,56000000 Fianzas recibidas a corto plazo,56000000 Fianzas recibidas a corto plazo,Liability,Natural,,,,556,,,,,,,,,,
-561,561 Depósitos recibidos a corto plazo,561 Depósitos recibidos a corto plazo,Liability,Natural,,Yes,,56,,,,,,,,,,
-56100000,56100000 Depósitos recibidos a corto plazo,56100000 Depósitos recibidos a corto plazo,Liability,Natural,Yes,,NOTINVOICEDRECEIVABLES_ACCT,561,,,,,,,,,,
-565,565 Fianzas constituidas a corto plazo,565 Fianzas constituidas a corto plazo,Asset,Natural,,Yes,,56,,,,,,,,,,
-56500000,56500000 Fianzas constituidas a corto plazo,56500000 Fianzas constituidas a corto plazo,Asset,Natural,,,,565,,,,,,,,,,
-566,566 Depósitos constituidos a corto plazo,566 Depósitos constituidos a corto plazo,Asset,Natural,,Yes,,56,,,,,,,,,,
-56600000,56600000 Depósitos constituidos a corto plazo,56600000 Depósitos constituidos a corto plazo,Asset,Natural,,,,566,,,,,,,,,,
-57,57 TESORERIA,57 TESORERIA,,Natural,,Yes,,5,,Tesoreria,,,,,,,,
-570,570 Cuentas de Caja,570 Cuentas de Caja,,Natural,,Yes,,57,,,,,,,,,,
-57000000,57000000 Caja,57000000 Caja,Asset,Natural,Yes,,CB_ASSET_ACCT,570,,,,,,,,,,
-57000002,57000002 Diferencias de Caja,57000002 Diferencias de Caja,Asset,Natural,Yes,,CB_DIFFERENCES_ACCT,570,,,,,,,,,,
-57000003,57000003 Caja gastos,57000003 Caja gastos,Asset,Natural,Yes,,CB_EXPENSE_ACCT,570,,,,,,,,,,
-57000004,57000004 Caja cobros,57000004 Caja cobros,Asset,Natural,Yes,,CB_RECEIPT_ACCT,570,,,,,,,,,,
-57000007,57000007 Balanceo Moneda Extranjera,57000007 Balanceo Moneda Extranjera,Asset,Natural,Yes,,CURRENCYBALANCING_ACCT,570,,,,,,,,,,
-571,571 Caja moneda extranjera,571 Caja moneda extranjera,Asset,Natural,,Yes,,570,,,,,,,,,,
-5710000,5710000 Caja moneda extranjera,5710000 Caja moneda extranjera,Asset,Natural,,,,571,,,,,,,,,,
-572,572 Cuentas Bancarias,572 Cuentas Bancarias,,Natural,,Yes,,57,,,,,,,,,,
-57200000,57200000 Bancos e instituciones de crédito c/c vista,57200000 Bancos e instituciones de crédito c/c vista,Asset,Natural,Yes,,B_ASSET_ACCT,572,,,,,,,,,,
-57230000,57230000 Cuenta puente de comprobacion,57230000 Cuenta puente de comprobacion,Asset,Natural,Yes,,SUSPENSEBALANCING_ACCT,572,,,,,,,,,,
-57240000,57240000 Pagos Bancarios en Transito,57600000 Pagos Bancarios en Transito,Asset,Natural,Yes,,B_INTRANSIT_ACCT,572,,,,,,,,,,
-57250000,57250000 Pagos en Efectivo en Transito,57700000 Pagos en Efectivo en Transito,Asset,Natural,Yes,,CB_CASHTRANSFER_ACCT,572,,,,,,,,,,
-57260000,57260000 Cobros bancarios en Transito,57800000 Cobros Bancarios en Transito,Asset,Natural,Yes,,B_UNALLOCATEDCASH_ACCT,572,,,,,,,,,,
-57270000,57270000 Cobros no identificados,57900000 Cobros no identificados,Asset,Natural,Yes,,B_UNIDENTIFIED_ACCT,572,,,,,,,,,,
-573,573 Bancos e instituciones de crédito c/c vista moneda extranjera,573 Bancos e instituciones de crédito c/c vista moneda extranjera,Asset,Natural,,Yes,,57,,,,,,,,,,
-57300000,57300000 Bancos e instituciones de crédito c/c vista moneda extranjera,57300000 Bancos e instituciones de crédito c/c vista moneda extranjera,Asset,Natural,,,,573,,,,,,,,,,
-574,574 Bancos e instituciones de crédito cuentas de ahorro,574 Bancos e instituciones de crédito cuentas de ahorro,Asset,Natural,,Yes,,57,,,,,,,,,,
-57400000,57400000 Bancos e instituciones de crédito cuentas de ahorro,57400000 Bancos e instituciones de crédito cuentas de ahorro,Asset,Natural,,,,574,,,,,,,,,,
-575,575 Bancos e instituciones de crédito cuentas de ahorro moneda extranjera,575 Bancos e instituciones de crédito cuentas de ahorro moneda extranjera,Asset,Natural,,Yes,,57,,,,,,,,,,
-57500000,57500000 Bancos e instituciones de crédito cuentas de ahorro moneda extranjera,57500000 Bancos e instituciones de crédito cuentas de ahorro moneda extranjera,Asset,Natural,,,,575,,,,,,,,,,
-58,58 AJUSTES POR PERIODIFICACION,58 AJUSTES POR PERIODIFICACION,,Natural,,Yes,,5,,Ajustes por periodificacion,,,,,,,,
-580,580 Intereses pagados por anticipado,580 Intereses pagados por anticipado,Asset,Natural,,Yes,,58,,,,,,,,,,
-58000000,58000000 Intereses pagados por anticipado,58000000 Intereses pagados por anticipado,Asset,Natural,,,,580,,,,,,,,,,
-585,585 Intereses cobrados por anticipado,585 Intereses cobrados por anticipado,Liability,Natural,,Yes,,58,,,,,,,,,,
-58500000,58500000 Intereses cobrados por anticipado,58500000 Intereses cobrados por anticipado,Liability,Natural,,,,585,,,,,,,,,,
-59,59 PROVISIONES FINANCIERAS,59 PROVISIONES FINANCIERAS,,Natural,,Yes,,5,,Provisiones financieras,,,,,,,,
-593,593 Provisión por depreciación de valores negociables a corto plazo de empresas del grupo,593 Provisión por depreciación de valores negociables a corto plazo de empresas del grupo,Liability,Natural,,Yes,,59,,,,,,,,,,
-59300000,59300000 Provisión por depreciación de valores negociables a corto plazo de empresas del grupo,59300000 Provisión por depreciación de valores negociables a corto plazo de empresas del grupo,Liability,Natural,,,,593,,,,,,,,,,
-594,594 Provisión por depreciación de valores negociables a corto plazo de empresas asociadas,594 Provisión por depreciación de valores negociables a corto plazo de empresas asociadas,Liability,Natural,,Yes,,59,,,,,,,,,,
-59400000,59400000 Provisión por depreciación de valores negociables a corto plazo de empresas asociadas,59400000 Provisión por depreciación de valores negociables a corto plazo de empresas asociadas,Liability,Natural,Yes,,UNEARNEDREVENUE_ACCT,594,,,,,,,,,,
-595,595 Provisión para insolvencias de créditos a corto plazo a empresas del grupo,595 Provisión para insolvencias de créditos a corto plazo a empresas del grupo,Liability,Natural,,Yes,,59,,,,,,,,,,
-59500000,59500000 Provisión para insolvencias de créditos a corto plazo a empresas del grupo,59500000 Provisión para insolvencias de créditos a corto plazo a empresas del grupo,Liability,Natural,,,,595,,,,,,,,,,
-596,596 Provisión para insolvencias de créditos a corto plazo a empresas asociadas,596 Provisión para insolvencias de créditos a corto plazo a empresas asociadas,Liability,Natural,,Yes,,59,,,,,,,,,,
-59600000,59600000 Provisión para insolvencias de créditos a corto plazo a empresas asociadas,59600000 Provisión para insolvencias de créditos a corto plazo a empresas asociadas,Liability,Natural,,,,596,,,,,,,,,,
-597,597 Provisión por depreciación de valores negociables a corto plazo,597 Provisión por depreciación de valores negociables a corto plazo,Liability,Natural,,Yes,,59,,,,,,,,,,
-59700000,59700000 Provisión por depreciación de valores negociables a corto plazo,59700000 Provisión por depreciación de valores negociables a corto plazo,Liability,Natural,Yes,,NOTINVOICEDREVENUE_ACCT,597,,,,,,,,,,
-598,598 Provisión para insolvencias de créditos a corto plazo,598 Provisión para insolvencias de créditos a corto plazo,Liability,Natural,,Yes,,59,,,,,,,,,,
-59800000,59800000 Provisión para insolvencias de créditos a corto plazo,59800000 Provisión para insolvencias de créditos a corto plazo,Liability,Natural,,,,598,,,,,,,,,,
-6,6 COMPRAS Y GASTOS,6 COMPRAS Y GASTOS,,Natural,,Yes,,,,COMPRAS Y GASTOS,,,,,,,,
-60,60 COMPRAS,60 COMPRAS,,Natural,,Yes,,6,,COMPRAS MERCADERIAS,,,,,,,,
-600,600 Compras de mercaderías,600 Compras de mercaderías,Expense,Natural,,Yes,,60,,,,,,,,,,
-60000000,60000000 Compras de mercaderías,60000000 Compras de mercaderías,Expense,Natural,Yes,,P_EXPENSE_ACCT,600,,,,,,,,,,
-60090000,60090000 Coste de las Ventas,60090000 Coste de las Ventas,Expense,Natural,Yes,,P_COGS_ACCT,600,,,,,,,,,,
-601,601 Compras de materias primas,601 Compras de materias primas,Expense,Natural,,Yes,,60,,,,,,,,,,
-60100000,60100000 Compras de materias primas,60100000 Compras de materias primas,Expense,Natural,,,,601,,,,,,,,,,
-602,602 Compras de otros aprovisionamientos,602 Compras de otros aprovisionamientos,Expense,Natural,,Yes,,60,,,,,,,,,,
-60200000,60200000 Compras de otros aprovisionamientos,60200000 Compras de otros aprovisionamientos,Expense,Natural,,,,602,,,,,,,,,,
-607,607 Trabajos realizados por otras empresas,607 Trabajos realizados por otras empresas,Expense,Natural,,Yes,,60,,,,,,,,,,
-60700000,60700000 Trabajos realizados por otras empresas,60700000 Trabajos realizados por otras empresas,Expense,Natural,,,,607,,,,,,,,,,
-608,608 Devoluciones de compras y operaciones similares,608 Devoluciones de compras y operaciones similares,Expense,Natural,,Yes,,60,,,,,,,,,,
-60800000,60800000 Devoluciones de compras y operaciones similares,60800000 Devoluciones de compras y operaciones similares,Expense,Natural,,,,608,,,,,,,,,,
-609,609 Rappels por compras,609 Rappels por compras,Expense,Natural,,Yes,,60,,,,,,,,,,
-60900000,60900000 Rappels por compras,60900000 Rappels por compras,Expense,Natural,Yes,,P_TRADEDISCOUNTREC_ACCT,60,,,,,,,,,,
-61,61 VARIACION DE EXISTENCIAS,61 VARIACION DE EXISTENCIAS,Expense,Natural,,Yes,,6,,VARIACION EXISTENCIAS,,,,,,,,
-610,610 Variación de existencias de mercaderías,610 Variación de existencias de mercaderías,Expense,Natural,,Yes,,61,,,,,,,,,,
-61000000,61000000 Variación de existencias de mercaderías,61000000 Variación de existencias de mercaderías,Expense,Natural,Yes,,W_DIFFERENCES_ACCT,610,,,,,,,,,,
-611,611 Variación de existencias de materias primas,611 Variación de existencias de materias primas,Expense,Natural,,Yes,,61,,,,,,,,,,
-61100000,61100000 Variación de existencias de materias primas,61100000 Variación de existencias de materias primas,Expense,Natural,,,,611,,,,,,,,,,
-612,612 Variación de existencias de otros aprovisionamientos,612 Variación de existencias de otros aprovisionamientos,Expense,Natural,,Yes,,61,,,,,,,,,,
-61200000,61200000 Variación de existencias de otros aprovisionamientos,61200000 Variación de existencias de otros aprovisionamientos,Expense,Natural,,,,612,,,,,,,,,,
-62,62 SERVICIOS EXTERIORES,62 SERVICIOS EXTERIORES,Expense,Natural,,Yes,,6,,SERVICIOS EXTERIORES,,,,,,,,
-620,620 Gastos en investigación y desarrollo del ejercicio,620 Gastos en investigación y desarrollo del ejercicio,Expense,Natural,,Yes,,62,,,,,,,,,,
-62000000,62000000 Gastos en investigación y desarrollo del ejercicio,62000000 Gastos en investigación y desarrollo del ejercicio,Expense,Natural,,,,620,,,,,,,,,,
-621,621 Arrendamientos y Canones,621 Arrendamientos y Canones,Expense,Natural,,Yes,,62,,,,,,,,,,
-62100000,62100000 Arrendamientos y cánones,62100000 Arrendamientos y cánones,Expense,Natural,,,,621,,,,,,,,,,
-622,622 Reparaciones y conservacion,622 Reparaciones y conservacion,Expense,Natural,,Yes,,62,,,,,,,,,,
-62200000,62200000 Reparaciones y conservación,62200000 Reparaciones y conservación,Expense,Natural,,,,622,,,,,,,,,,
-623,623 Servicios de profesionales independientes,623 Servicios de profesionales independientes,Expense,Natural,,Yes,,62,,,,,,,,,,
-62300000,62300000 servicios profesionales independientes,62300000 servicios profesionales independientes,Expense,Natural,,,,623,,,,,,,,,,
-624,624 Transportes,624 Transportes,Expense,Natural,,Yes,,62,,,,,,,,,,
-62400000,62400000 Trasportes,62400000 Trasportes,Expense,Natural,,,,624,,,,,,,,,,
-625,625 Primas de seguros,625 Primas de seguros,Expense,Natural,,Yes,,62,,,,,,,,,,
-62500000,62500000 Primas de seguros,62500000 Primas de seguros,Expense,Natural,,,,625,,,,,,,,,,
-626,626 Servicios bancarios y similares,626 Servicios bancarios y similares,Expense,Natural,,Yes,,62,,,,,,,,,,
-62600000,62600000 Servicios bancarios y similares,62600000 Servicios bancarios y similares,Expense,Natural,Yes,,B_EXPENSE_ACCT,626,,,,,,,,,,
-62610000,62610000 Gastos bancarios por comisiones descuento cheques,62610000 Gastos bancarios por comisiones descuento cheques,Expense,Natural,Yes,,CH_EXPENSE_ACCT,626,,,,,,,,,,
-627,627 Publicidad propaganda y relaciones públicas,627 Publicidad propaganda y relaciones públicas,Expense,Natural,,Yes,,62,,,,,,,,,,
-62700000,62700000 Publicidad propaganda y relaciones publicas,62700001 Publicidad propaganda y relaciones publicas,Expense,Natural,,,,627,,,,,,,,,,
-628,628 Suministros,628 Suministros,Expense,Natural,,Yes,,62,,,,,,,,,,
-62800000,62800000 Suministros,62800000 Suministros,Expense,Natural,,,,628,,,,,,,,,,
-629,629 Otros servicios,629 Otros servicios,Expense,Natural,,Yes,,62,,,,,,,,,,
-62900000,62900000 Otros servicios,62900000 Otros servicios,Expense,Natural,,,,629,,,,,,,,,,
-63,63 TRIBUTOS,63 TRIBUTOS,Expense,Natural,,Yes,,6,,TRIBUTOS,,,,,,,,
-630,630 Impuesto sobre beneficios,630 Impuesto sobre beneficios,Expense,Natural,,Yes,,63,,,,,,,,,,
-63000000,63000000 Impuesto sobre beneficios,63000000 Impuesto sobre beneficios,Expense,Natural,Yes,,T_LIABILITY_ACCT,630,,,,,,,,,,
-631,631 Otros tributos,631 Otros tributos,Expense,Natural,,Yes,,63,,,,,,,,,,
-63100000,63100000 Otros tributos,63100000 Otros tributos,Expense,Natural,,,,631,,,,,,,,,,
-633,633 Ajustes negativos en la imposición sobre beneficios,633 Ajustes negativos en la imposición sobre beneficios,Expense,Natural,,Yes,,63,,,,,,,,,,
-63300000,63300000 Ajustes negativos en la imposición sobre beneficios,63300000 Ajustes negativos en la imposición sobre beneficios,Expense,Natural,,,,633,,,,,,,,,,
-634,634 Ajustes negativos en la imposición indirecta,634 Ajustes negativos en la imposición indirecta,Expense,Natural,,Yes,,63,,,,,,,,,,
-63400000,63400000 Ajustes negativos en la imposición indirecta,63400000 Ajustes negativos en la imposición indirecta,Expense,Natural,,,,634,,,,,,,,,,
-636,636 Devolución de impuestos,636 Devolución de impuestos,Expense,Natural,,Yes,,63,,,,,,,,,,
-63600000,63600000 Devolución de impuestos,63600000 Devolución de impuestos,Expense,Natural,Yes,,T_RECEIVABLES_ACCT,636,,,,,,,,,,
-638,638 Ajustes positivos en la imposición sobre beneficios,638 Ajustes positivos en la imposición sobre beneficios,Expense,Natural,,Yes,,63,,,,,,,,,,
-63800000,63800000 Ajustes positivos en la imposición sobre beneficios,63800000 Ajustes positivos en la imposición sobre beneficios,Expense,Natural,,,,638,,,,,,,,,,
-639,639 Ajustes positivos en la imposición indirecta,639 Ajustes positivos en la imposición indirecta,Expense,Natural,,Yes,,63,,,,,,,,,,
-63900000,63900000 Ajustes positivos en la imposición indirecta,63900000 Ajustes positivos en la imposición indirecta,Expense,Natural,,,,639,,,,,,,,,,
-64,64 GASTOS DE PERSONAL,64 GASTOS DE PERSONAL,,Natural,,Yes,,6,,GASTOS PERSONAL,,,,,,,,
-640,640 Sueldos y salarios,640 Sueldos y salarios,Expense,Natural,,Yes,,64,,,,,,,,,,
-64000000,64000000 Sueldos y salarios,64000000 Sueldos y salarios,Expense,Natural,Yes,,E_EXPENSE_ACCT,640,,,,,,,,,,
-641,641 Indemnizaciones,641 Indemnizaciones,Expense,Natural,,Yes,,64,,,,,,,,,,
-64100000,64100000 Indemnizaciones,64100000 Indemnizaciones,Expense,Natural,,,,641,,,,,,,,,,
-642,642 Seguridad Social a cargo de la empresa,642 Seguridad Social a cargo de la empresa,Expense,Natural,,Yes,,64,,,,,,,,,,
-64200000,64200000 Seguridad Social a cargo de la empresa,64200000 Seguridad Social a cargo de la empresa,Expense,Natural,,,,642,,,,,,,,,,
-643,643 Aportaciones a sistemas complementarios de pensiones,643 Aportaciones a sistemas complementarios de pensiones,Expense,Natural,,Yes,,64,,,,,,,,,,
-64300000,64300000 Aportaciones a sistemas complementarios de pensiones,64300000 Aportaciones a sistemas complementarios de pensiones,Expense,Natural,,,,643,,,,,,,,,,
-649,649 Otros gastos sociales,649 Otros gastos sociales,Expense,Natural,,Yes,,64,,,,,,,,,,
-64900000,64900000 Otros gastos sociales,64900000 Otros gastos sociales,Expense,Natural,,,,649,,,,,,,,,,
-65,65 OTROS GASTOS DE GESTION,65 OTROS GASTOS DE GESTION,,Natural,,Yes,,6,,OTROS GASTOS GESTION,,,,,,,,
-650,650 Pérdidas de créditos comerciales incobrables,650 Pérdidas de créditos comerciales incobrables,Expense,Natural,,Yes,,65,,,,,,,,,,
-65000000,65000000 Pérdidas de créditos comerciales incobrables,65000000 Pérdidas de créditos comerciales incobrables,Expense,Natural,,,,650,,,,,,,,,,
-651,651 Resultados de operaciones en común,651 Resultados de operaciones en común,Expense,Natural,,Yes,,65,,,,,,,,,,
-65100000,65100000 Resultados de operaciones en común,65100000 Resultados de operaciones en común,Expense,Natural,,,,651,,,,,,,,,,
-659,659 Otras pérdidas en gestión corriente,659 Otras pérdidas en gestión corriente,Expense,Natural,,Yes,,65,,,,,,,,,,
-65900000,65900000 Otras pérdidas en gestión corriente,65900000 Otras pérdidas en gestión corriente,Expense,Natural,Yes,,P_COSTADJUSTMENT_ACCT,659,,,,,,,,,,
-66,66 GASTOS FINANCIEROS,66 GASTOS FINANCIEROS,,Natural,,Yes,,6,,GASTOS FINANCIEROS,,,,,,,,
-661,661 Intereses de obligaciones y bonos,661 Intereses de obligaciones y bonos,Expense,Natural,,Yes,,66,,,,,,,,,,
-66100000,66100000 Intereses de obligaciones y bonos,66100000 Intereses de obligaciones y bonos,Expense,Natural,,,,661,,,,,,,,,,
-662,662 Intereses de deudas a largo plazo,662 Intereses de deudas a largo plazo,Expense,Natural,,Yes,,66,,,,,,,,,,
-66200000,66200000 Intereses de deudas a largo plazo,66200000 Intereses de deudas a largo plazo,Expense,Natural,,,,662,,,,,,,,,,
-663,663 Intereses de deudas a corto plazo,663 Intereses de deudas a corto plazo,Expense,Natural,,Yes,,66,,,,,,,,,,
-66300000,66300000 Intereses de deudas a corto plazo,66300000 Intereses de deudas a corto plazo,Expense,Natural,,,,663,,,,,,,,,,
-664,664 Intereses de descuento de efectos,664 Intereses de descuento de efectos,Expense,Natural,,Yes,,66,,,,,,,,,,
-66400000,66400000 Intereses de descuento de efectos,66400000 Intereses de descuento de efectos,Expense,Natural,,,,664,,,,,,,,,,
-665,665 Descuentos sobre ventas por pronto pago,665 Descuentos sobre ventas por pronto pago,Expense,Natural,,Yes,,66,,,,,,,,,,
-66500000,66500000 Descuentos sobre ventas por pronto pago,66500000 Descuentos sobre ventas por pronto pago,Expense,Natural,Yes,,PAYDISCOUNT_EXP_ACCT,665,,,,,,,,,,
-666,666 Pérdidas procedentes de valores negociables,666 Pérdidas procedentes de valores negociables,Expense,Natural,,Yes,,66,,,,,,,,,,
-66600000,66600000 Pérdidas procedentes de valores negociables,66600000 Pérdidas procedentes de valores negociables,Expense,Natural,Yes,,P_PURCHASEPRICEVARIANCE_ACCT,666,,,,,,,,,,
-667,667 Pérdidas de créditos,667 Pérdidas de créditos,Expense,Natural,,Yes,,66,,,,,,,,,,
-66700000,66700000 Pérdidas de créditos,66700000 Pérdidas de créditos,Expense,Natural,Yes,,P_INVOICEPRICEVARIANCE_ACCT,667,,,,,,,,,,
-668,668 Diferencias negativas de cambio,668 Diferencias negativas de cambio,Expense,Natural,,Yes,,66,,,,,,,,,,
-66800000,66800000 Diferencias negativas de cambio,66800000 Diferencias negativas de cambio,Expense,Natural,Yes,,REALIZEDLOSS_ACCT,668,,,,,,,,,,
-669,669 Otros gastos financieros,669 Otros gastos financieros,Expense,Natural,,Yes,,66,,,,,,,,,,
-66900000,66900000 Otros gastos financieros,66900000 Otros gastos financieros,Expense,Natural,,,,669,,,,,,,,,,
-67,67 PERDIDAS PROCEDENTES DEL INMOVILIZADO Y GASTOS EXCEPCIONALES,67 PERDIDAS PROCEDENTES DEL INMOVILIZADO Y GASTOS EXCEPCIONALES,,Natural,,Yes,,6,,PDAS INMOV Y GASTOS EXCEP,,,,,,,,
-670,670 Pérdidas procedentes de inmovilizado inmaterial,670 Pérdidas procedentes de inmovilizado inmaterial,Expense,Natural,,Yes,,67,,,,,,,,,,
-67000000,67000000 Pérdidas procedentes de inmovilizado inmaterial,67000000 Pérdidas procedentes de inmovilizado inmaterial,Expense,Natural,,,,670,,,,,,,,,,
-671,671 Pérdidas procedentes de inmovilizado material,671 Pérdidas procedentes de inmovilizado material,Expense,Natural,,Yes,,67,,,,,,,,,,
-67100000,67100000 Pérdidas procedentes de inmovilizado material,67100000 Pérdidas procedentes de inmovilizado material,Expense,Natural,,,P_INVENTORYCLEARING_ACCT,671,,,,,,,,,,
-672,672 Pérdidas procedentes de participaciones en capital a largo plazo en empresas del grupo,672 Pérdidas procedentes de participaciones en capital a largo plazo en empresas del grupo,Expense,Natural,,Yes,,67,,,,,,,,,,
-67200000,67200000 Pérdidas procedentes de participaciones en capital a largo plazo en empresas del grupo,67200000 Pérdidas procedentes de participaciones en capital a largo plazo en empresas del grupo,Expense,Natural,,,,672,,,,,,,,,,
-673,673 Pérdidas procedentes de participaciones en capital a largo plazo en empresas asociadas,673 Pérdidas procedentes de participaciones en capital a largo plazo en empresas asociadas,Expense,Natural,,Yes,,67,,,,,,,,,,
-67300000,67300000 Pérdidas procedentes de participaciones en capital a largo plazo en empresas asociadas,67300000 Pérdidas procedentes de participaciones en capital a largo plazo en empresas asociadas,Expense,Natural,,,,673,,,,,,,,,,
-674,674 Pérdidas por operaciones con acciones y obligaciones propias,674 Pérdidas por operaciones con acciones y obligaciones propias,Expense,Natural,,Yes,,67,,,,,,,,,,
-67400000,67400000 Pérdidas por operaciones con acciones y obligaciones propias,67400000 Pérdidas por operaciones con acciones y obligaciones propias,Expense,Natural,,,,674,,,,,,,,,,
-678,678 Gastos extraordinarios,678 Gastos extraordinarios,Expense,Natural,,Yes,,67,,,,,,,,,,
-67800000,67800000 Gastos extraordinarios,67800000 Gastos extraordinarios,Expense,Natural,,,,678,,,,,,,,,,
-679,679 Gastos y pérdidas de ejercicios anteriores,679 Gastos y pérdidas de ejercicios anteriores,Expense,Natural,,Yes,,67,,,,,,,,,,
-67900000,67900000 Gastos y pérdidas de ejercicios anteriores,67900000 Gastos y pérdidas de ejercicios anteriores,Expense,Natural,Yes,,INCOMESUMMARY_ACCT,679,,,,,,,,,,
-68,68 DOTACIONES PARA AMORTIZACIONES,68 DOTACIONES PARA AMORTIZACIONES,,Natural,,Yes,,6,,DOTACIONES AMORTIZACIONES,,,,,,,,
-680,680 Amortizacón de gastos de establecimiento,680 Amortizacón de gastos de establecimiento,Expense,Natural,,Yes,,68,,,,,,,,,,
-68000000,68000000 Amortizacón de gastos de establecimiento,68000000 Amortizacón de gastos de establecimiento,Expense,Natural,Yes,,B_SETTLEMENTGAIN_ACCT,680,,,,,,,,,,
-681,681 Amortización del inmovilizado inmaterial,681 Amortización del inmovilizado inmaterial,Expense,Natural,,Yes,,68,,,,,,,,,,
-68100000,68100000 Amortización del inmovilizado inmaterial,68100000 Amortización del inmovilizado inmaterial,Expense,Natural,,,,681,,,,,,,,,,
-682,682 Amortización del inmovilizado material,682 Amortización del inmovilizado material,Expense,Natural,,Yes,,68,,,,,,,,,,
-68200000,68200000 Amortización del inmovilizado material,68200000 Amortización del inmovilizado material,Expense,Natural,,,,682,,,,,,,,,,
-685,685 Ingresos conversión moneda extranjera,685 Ingresos conversión moneda extranjera,Expense,Natural,,Yes,,68,,,,,,,,,,
-68500000,68500000 Ingresos conversión moneda extranjera,68500000 Ingresos conversión moneda extranjera,Expense,Natural,Yes,,B_REVALUATIONGAIN_ACCT,685,,,,,,,,,,
-69,69 DOTACIONES A LAS PROVISIONES,69 DOTACIONES A LAS PROVISIONES,,Natural,,Yes,,6,,DOTACION PROVISIONES,,,,,,,,
-690,690 Dotación al fondo de reversión,690 Dotación al fondo de reversión,Expense,Natural,,Yes,,69,,,,,,,,,,
-69000000,69000000 Dotación al fondo de reversión,69000000 Dotación al fondo de reversión,Expense,Natural,,,,690,,,,,,,,,,
-691,691 Dotación a la provisión del inmovilizado inmaterial,691 Dotación a la provisión del inmovilizado inmaterial,Expense,Natural,,Yes,,69,,,,,,,,,,
-69100000,69100000 Dotación a la provisión del inmovilizado inmaterial,69100000 Dotación a la provisión del inmovilizado inmaterial,Expense,Natural,,,,691,,,,,,,,,,
-692,692 Dotación a la provisión del inmovilizado material,692 Dotación a la provisión del inmovilizado material,Expense,Natural,,Yes,,69,,,,,,,,,,
-69200000,69200000 Dotación a la provisión del inmovilizado material,69200000 Dotación a la provisión del inmovilizado material,Expense,Natural,,,,692,,,,,,,,,,
-693,693 Dotación a la provisión de existencias,693 Dotación a la provisión de existencias,Expense,Natural,,Yes,,69,,,,,,,,,,
-69300000,69300000 Dotación a la provisión de existencias,69300000 Dotación a la provisión de existencias,Expense,Natural,,,,693,,,,,,,,,,
-694,694 Dotación a la provisión para insolvencias de tráfico,694 Dotación a la provisión para insolvencias de tráfico,Expense,Natural,,Yes,,69,,,,,,,,,,
-69400000,69400000 Dotación a la provisión para insolvencias de tráfico,69400000 Dotación a la provisión para insolvencias de tráfico,Expense,Natural,,,,694,,,,,,,,,,
-695,695 Dotación a la provisión para otras operaciones de tráfico,695 Dotación a la provisión para otras operaciones de tráfico,Expense,Natural,,Yes,,69,,,,,,,,,,
-69500000,69500000 Dotación a la provisión para otras operaciones de tráfico,69500000 Dotación a la provisión para otras operaciones de tráfico,Expense,Natural,,,,695,,,,,,,,,,
-696,696 Dotación a la provisión para valores negociables,696 Dotación a la provisión para valores negociables,Expense,Natural,,Yes,,69,,,,,,,,,,
-69600000,69600000 Dotación a la provisión para valores negociables,69600000 Dotación a la provisión para valores negociables,Expense,Natural,,,,696,,,,,,,,,,
-697,697 Dotación a la provisión para insolvencias de créditos a largo plazo,697 Dotación a la provisión para insolvencias de créditos a largo plazo,Expense,Natural,,Yes,,69,,,,,,,,,,
-69700000,69700000 Dotación a la provisión para insolvencias de créditos a largo plazo,69700000 Dotación a la provisión para insolvencias de créditos a largo plazo,Expense,Natural,,,,697,,,,,,,,,,
-698,698 Dotación a la provisión para valores negociables a corto plazo,698 Dotación a la provisión para valores negociables a corto plazo,Expense,Natural,,Yes,,69,,,,,,,,,,
-69800000,69800000 Dotación a la provisión para valores negociables a corto plazo,69800000 Dotación a la provisión para valores negociables a corto plazo,Expense,Natural,,,,698,,,,,,,,,,
-699,699 Dotación a la provisión para insolvencias de créditos a corto plazo,699 Dotación a la provisión para insolvencias de créditos a corto plazo,Expense,Natural,,Yes,,69,,,,,,,,,,
-69900000,69900000 Dotación a la provisión para insolvencias de créditos a corto plazo,69900000 Dotación a la provisión para insolvencias de créditos a corto plazo,Expense,Natural,,,,699,,,,,,,,,,
-7,7 VENTAS E INGRESOS,7 VENTAS E INGRESOS,,Natural,,Yes,,,,VENTAS E INGRESOS,,,,,,,,
-70,70 VENTA DE MERCADERIAS DE PRODUCCION PROPIA DE SERVICIOS,70 VENTA DE MERCADERIAS DE PRODUCCION PROPIA DE SERVICIOS,,Natural,,Yes,,7,,VENTAS DE MERCADERIAS,,,,,,,,
-700,700 Ventas de mercaderías,700 Ventas de mercaderías,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70000000,70000000 Ventas de mercaderías,70000000 Ventas de mercaderías,Revenue,Natural,Yes,,P_REVENUE_ACCT,700,,,,,,,,,,
-701,701 Ventas de productos terminados,701 Ventas de productos terminados,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70100000,70100000 Ventas de productos terminados,70100000 Ventas de productos terminados,Revenue,Natural,,,,701,,,,,,,,,,
-702,702 Ventas de productos semiterminados,702 Ventas de productos semiterminados,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70200000,70200000 Ventas de productos semiterminados,70200000 Ventas de productos semiterminados,Revenue,Natural,,,,702,,,,,,,,,,
-703,703 Ventas de subproductos y residuos,703 Ventas de subproductos y residuos,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70300000,70300000 Ventas de subproductos y residuos,70300000 Ventas de subproductos y residuos,Revenue,Natural,,,,703,,,,,,,,,,
-704,704 Ventas de envases y embalajes,704 Ventas de envases y embalajes,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70400000,70400000 Ventas de envases y embalajes,70400000 Ventas de envases y embalajes,Revenue,Natural,,,,704,,,,,,,,,,
-705,705 Prestaciones de servicios,705 Prestaciones de servicios,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70500000,70500000 Prestaciones de servicios,70500000 Prestaciones de servicios,Revenue,Natural,,,,705,,,,,,,,,,
-708,708 Devoluciones de ventas y operaciones similares,708 Devoluciones de ventas y operaciones similares,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70800000,70800000 Devoluciones de ventas y operaciones similares,70800000 Devoluciones de ventas y operaciones similares,Revenue,Natural,,,,708,,,,,,,,,,
-709,709 Rappels sobre ventas,709 Rappels sobre ventas,Revenue,Natural,,Yes,,70,,,,,,,,,,
-70900000,70900000 Rappels sobre ventas,70900000 Rappels sobre ventas,Revenue,Natural,Yes,,P_TRADEDISCOUNTGRANT_ACCT,709,,,,,,,,,,
-71,71 VARIACION DE EXISTENCIAS,71 VARIACION DE EXISTENCIAS,,Natural,,Yes,,7,,VARIACION EXISTENCIAS,,,,,,,,
-710,710 Variación de existencias de productos en curso,710 Variación de existencias de productos en curso,Revenue,Natural,,Yes,,71,,,,,,,,,,
-71000000,71000000 Variación de existencias de productos en curso,71000000 Variación de existencias de productos en curso,Revenue,Natural,Yes,,W_INVACTUALADJUST_ACCT,710,,,,,,,,,,
-71090000,71090000 Activo en proceso,71090000 Activo en proceso,Asset,Natural,Yes,,PJ_WIP_ACCT,711,,,,,,,,,,
-711,711 Variación de existencias de productos semiterminados,711 Variación de existencias de productos semiterminados,Revenue,Natural,,Yes,,71,,,,,,,,,,
-71100000,71100000 Variación de existencias de productos semiterminados,71100000 Variación de existencias de productos semiterminados,Revenue,Natural,,,,711,,,,,,,,,,
-712,712 Variación de existencias de productos terminados,712 Variación de existencias de productos terminados,Revenue,Natural,,Yes,,71,,,,,,,,,,
-71200000,71200000 Variación de existencias de productos terminados,71200000 Variación de existencias de productos terminados,Revenue,Natural,,,,712,,,,,,,,,,
-71290000,71290000 Activo Creado,71000 Activo Creado,Asset,Natural,Yes,,PJ_ASSET_ACCT,712,,,,,,,,,,
-713,713 Variación de existencias de subproudctos residuos y materiales recuperados,713 Variación de existencias de subproudctos residuos y materiales recuperados,Revenue,Natural,,Yes,,71,,,,,,,,,,
-71300000,71300000 Variación de existencias de subproudctos residuos y materiales recuperados,71300000 Variación de existencias de subproudctos residuos y materiales recuperados,Revenue,Natural,,,,713,,,,,,,,,,
-73,73 TRABAJOS REALIZADOS PARA LA EMPRESA,73 TRABAJOS REALIZADOS PARA LA EMPRESA,,Natural,,Yes,,7,,TRABAJOS REALIZADOS PARA LA EMPRESA,,,,,,,,
-730,730 Incorporación al activo de gastos de establecimiento,730 Incorporación al activo de gastos de establecimiento,Revenue,Natural,,Yes,,73,,,,,,,,,,
-73000000,73000000 Incorporación al activo de gastos de establecimiento,73000000 Incorporación al activo de gastos de establecimiento,Revenue,Natural,,,,730,,,,,,,,,,
-731,731 Trabajos realizados para el inmovilizado inmaterial,731 Trabajos realizados para el inmovilizado inmaterial,Revenue,Natural,,Yes,,73,,,,,,,,,,
-73100000,73100000 Trabajos realizados para el inmovilizado inmaterial,73100000 Trabajos realizados para el inmovilizado inmaterial,Revenue,Natural,,,,731,,,,,,,,,,
-732,732 Trabajos realizados para el inmovilizado material,732 Trabajos realizados para el inmovilizado material,Revenue,Natural,,Yes,,73,,,,,,,,,,
-73200000,73200000 Trabajos realizados para el inmovilizado material,73200000 Trabajos realizados para el inmovilizado material,Revenue,Natural,,,,732,,,,,,,,,,
-733,733 Trabajos realizados para el inmovilizado material en curso,733 Trabajos realizados para el inmovilizado material en curso,Revenue,Natural,,Yes,,73,,,,,,,,,,
-73300000,73300000 Trabajos realizados para el inmovilizado material en curso,73300000 Trabajos realizados para el inmovilizado material en curso,Revenue,Natural,,,,733,,,,,,,,,,
-737,737 Incorporación al activo de gastos de formalización de de dudas,737 Incorporación al activo de gastos de formalización de de dudas,Revenue,Natural,,Yes,,73,,,,,,,,,,
-73700000,73700000 Incorporación al activo de gastos de formalización de de dudas,73700000 Incorporación al activo de gastos de formalización de de dudas,Revenue,Natural,,,,737,,,,,,,,,,
-74,74 SUBVENCIONES A LA EXPLOTACION,74 SUBVENCIONES A LA EXPLOTACION,,Natural,,Yes,,7,,SUBVENCIONES A LA EXPLOTACION,,,,,,,,
-740,740 Subvenciones oficiales a la explotación,740 Subvenciones oficiales a la explotación,Revenue,Natural,,Yes,,74,,,,,,,,,,
-74000000,74000000 Subvenciones oficiales a la explotación,74000000 Subvenciones oficiales a la explotación,Revenue,Natural,,,,740,,,,,,,,,,
-741,741 Otras subvenciones a la explotación,741 Otras subvenciones a la explotación,Revenue,Natural,,Yes,,74,,,,,,,,,,
-74100000,74100000 Otras subvenciones a la explotación,74100000 Otras subvenciones a la explotación,Revenue,Natural,,,,741,,,,,,,,,,
-75,75 OTROS INGRESOS DE GESTION,75 OTROS INGRESOS DE GESTION,,Natural,,Yes,,7,,OTROS INGRESOS DE GESTION,,,,,,,,
-751,751 Resultados de operaciones en común,751 Resultados de operaciones en común,Revenue,Natural,,Yes,,75,,,,,,,,,,
-75100000,75100000 Resultados de operaciones en común,75100000 Resultados de operaciones en común,Revenue,Natural,,,,751,,,,,,,,,,
-752,752 Ingresos por arrendamientos,752 Ingresos por arrendamientos,Revenue,Natural,,Yes,,75,,,,,,,,,,
-75200000,75200000 Ingresos por arrendamientos,75200000 Ingresos por arrendamientos,Revenue,Natural,,,,752,,,,,,,,,,
-753,753 Ingresos de propiedad industrial cedida en explotación,753 Ingresos de propiedad industrial cedida en explotación,Revenue,Natural,,Yes,,75,,,,,,,,,,
-75300000,75300000 Ingresos de propiedad industrial cedida en explotación,75300000 Ingresos de propiedad industrial cedida en explotación,Revenue,Natural,,,,753,,,,,,,,,,
-754,754 Ingresos por comisiones,754 Ingresos por comisiones,Revenue,Natural,,Yes,,75,,,,,,,,,,
-75400000,75400000 Ingresos por comisiones,75400000 Ingresos por comisiones,Revenue,Natural,,,,754,,,,,,,,,,
-755,755 Ingresos por servicios al personal,755 Ingresos por servicios al personal,Revenue,Natural,,Yes,,75,,,,,,,,,,
-75500000,75500000 Ingresos por servicios al personal,75500000 Ingresos por servicios al personal,Revenue,Natural,,,,755,,,,,,,,,,
-759,759 Ingresos por servicios diversos,759 Ingresos por servicios diversos,Revenue,Natural,,Yes,,75,,,,,,,,,,
-75900000,75900000 Ingresos por servicios diversos,75900000 Ingresos por servicios diversos,Revenue,Natural,,,,759,,,,,,,,,,
-76,76 INGRESOS FINANCIEROS,76 INGRESOS FINANCIEROS,,Natural,,Yes,,7,,INGRESOS FINANCIEROS,,,,,,,,
-760,760 Ingresos de participaciones en capital,760 Ingresos de participaciones en capital,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76000000,76000000 Ingresos de participaciones en capital,76000000 Ingresos de participaciones en capital,Revenue,Natural,,,,760,,,,,,,,,,
-761,761 Ingresos de valores de renta fija,761 Ingresos de valores de renta fija,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76100000,76100000 Ingresos de valores de renta fija,76100000 Ingresos de valores de renta fija,Revenue,Natural,,,,761,,,,,,,,,,
-762,762 Ingresos de créditos a largo plazo,762 Ingresos de créditos a largo plazo,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76200000,76200000 Ingresos de créditos a largo plazo,76200000 Ingresos de créditos a largo plazo,Revenue,Natural,,,,762,,,,,,,,,,
-763,763 Ingresos de créditos a corto plazo,763 Ingresos de créditos a corto plazo,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76300000,76300000 Ingresos de créditos a corto plazo,76300000 Ingresos de créditos a corto plazo,Revenue,Natural,,,,763,,,,,,,,,,
-764,764 Ingresos por intereses de cuentas corrientes,764 Ingresos por intereses de cuentas corrientes,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76400000,76400000 Ingresos por intereses de cuentas corrientes,76400000 Ingresos por intereses de cuentas corrientes,Revenue,Natural,Yes,,B_INTERESTREV_ACCT,764,,,,,,,,,,
-765,765 Descuentos por compras por pronto pago,765 Descuentos por compras por pronto pago,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76500000,76500000 Descuentos por compras por pronto pago,76500000 Descuentos por compras por pronto pago,Revenue,Natural,Yes,,PAYDISCOUNT_REV_ACCT,765,,,,,,,,,,
-766,766 Beneficios en valores negociables,766 Beneficios en valores negociables,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76600000,76600000 Beneficios en valores negociables,76600000 Beneficios en valores negociables,Revenue,Natural,Yes,,PPVOFFSET_ACCT,766,,,,,,,,,,
-768,768 Diferencias positivas de cambio,768 Diferencias positivas de cambio,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76800000,76800000 Diferencias positivas de cambio,76800000 Diferencias positivas de cambio,Revenue,Natural,Yes,,REALIZEDGAIN_ACCT,766,,,,,,,,,,
-769,769 Otros ingresos financieros,769 Otros ingresos financieros,Revenue,Natural,,Yes,,76,,,,,,,,,,
-76900000,76900000 Otros ingresos financieros,76900000 Otros ingresos financieros,Revenue,Natural,Yes,,CH_REVENUE_ACCT,769,,,,,,,,,,
-77,77 BENEFICIOS PROCEDENTES DEL INMOVILIZADO E INGRESOS EXCEPCIONALES,77 BENEFICIOS PROCEDENTES DEL INMOVILIZADO E INGRESOS EXCEPCIONALES,,Natural,,Yes,,7,,BENEFICIOS PROC INMOVILIZADO E INGRESOS EXCEPCIONALES,,,,,,,,
-770,770 Beneficios procedentes de inmovilizado inmaterial,770 Beneficios procedentes de inmovilizado inmaterial,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77000000,77000000 Beneficios procedentes de inmovilizado inmaterial,77000000 Beneficios procedentes de inmovilizado inmaterial,Revenue,Natural,,,,770,,,,,,,,,,
-771,771 Beneficios procedentes de inmovilizado material,771 Beneficios procedentes de inmovilizado material,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77100000,77100000 Beneficios procedentes de inmovilizado material,77100000 Beneficios procedentes de inmovilizado material,Revenue,Natural,,,,771,,,,,,,,,,
-772,772 Beneficios procedentes de participaciones en capital a largo plazo en empresas del grupo,772 Beneficios procedentes de participaciones en capital a largo plazo en empresas del grupo,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77200000,77200000 Beneficios procedentes de participaciones en capital a largo plazo en empresas del grupo,77200000 Beneficios procedentes de participaciones en capital a largo plazo en empresas del grupo,Revenue,Natural,,,,772,,,,,,,,,,
-773,773 Beneficios procedentes de participaciones en capital a largo plazo en empresas asociadas,773 Beneficios procedentes de participaciones en capital a largo plazo en empresas asociadas,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77300000,77300000 Beneficios procedentes de participaciones en capital a largo plazo en empresas asociadas,77300000 Beneficios procedentes de participaciones en capital a largo plazo en empresas asociadas,Revenue,Natural,,,,773,,,,,,,,,,
-774,774 Beneficios por operaciones con acciones y obligaciones propias,774 Beneficios por operaciones con acciones y obligaciones propias,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77400000,77400000 Beneficios por operaciones con acciones y obligaciones propias,77400000 Beneficios por operaciones con acciones y obligaciones propias,Revenue,Natural,,,,774,,,,,,,,,,
-775,775 Subvenciones de capital traspasadas al resultado del ejercicio,775 Subvenciones de capital traspasadas al resultado del ejercicio,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77500000,77500000 Subvenciones de capital traspasadas al resultado del ejercicio,77500000 Subvenciones de capital traspasadas al resultado del ejercicio,Revenue,Natural,,,,775,,,,,,,,,,
-778,778 Ingresos extraordinarios,778 Ingresos extraordinarios,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77800000,77800000 Ingresos extraordinarios,77800000 Ingresos extraordinarios,Revenue,Natural,,,,778,,,,,,,,,,
-779,779 Ingresos y beneficios de ejercicios anteriores,779 Ingresos y beneficios de ejercicios anteriores,Revenue,Natural,,Yes,,77,,,,,,,,,,
-77900000,77900000 Ingresos y beneficios de ejercicios anteriores,77900000 Ingresos y beneficios de ejercicios anteriores,Revenue,Natural,Yes,,RETAINEDEARNING_ACCT,779,,,,,,,,,,
-79,79 EXCESOS Y APLICACIONES DE PROVISIONES,79 EXCESOS Y APLICACIONES DE PROVISIONES,,Natural,,Yes,,7,,EXCESO Y APLICACIÓN DE PROVISIONES,,,,,,,,
-790,790 Exceso de provisión para riesgos y gastos,790 Exceso de provisión para riesgos y gastos,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79000000,79000000 Exceso de provisión para riesgos y gastos,79000000 Exceso de provisión para riesgos y gastos,Revenue,Natural,,,,790,,,,,,,,,,
-791,791 Exceso de provisión del inmovilizado inmaterial,791 Exceso de provisión del inmovilizado inmaterial,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79100000,79100000 Exceso de provisión del inmovilizado inmaterial,79100000 Exceso de provisión del inmovilizado inmaterial,Revenue,Natural,,,,791,,,,,,,,,,
-792,792 Exceso de provisión del inmovilizado material,792 Exceso de provisión del inmovilizado material,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79200000,79200000 Exceso de provisión del inmovilizado material,79200000 Exceso de provisión del inmovilizado material,Revenue,Natural,,,,792,,,,,,,,,,
-793,793 Provisión de existencias aplicada,793 Provisión de existencias aplicada,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79300000,79300000 Provisión de existencias aplicada,79300000 Provisión de existencias aplicada,Revenue,Natural,,,,793,,,,,,,,,,
-794,794 Provisión para insolvencias de tráfico aplicada,794 Provisión para insolvencias de tráfico aplicada,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79400000,79400000 Provisión para insolvencias de tráfico aplicada,79400000 Provisión para insolvencias de tráfico aplicada,Revenue,Natural,,,,794,,,,,,,,,,
-795,795 Provisión para otras operaciones de tráfico aplicada,795 Provisión para otras operaciones de tráfico aplicada,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79500000,79500000 Provisión para otras operaciones de tráfico aplicada,79500000 Provisión para otras operaciones de tráfico aplicada,Revenue,Natural,,,,795,,,,,,,,,,
-796,796 Exceso de provisión para valores negociables a largo plazo,796 Exceso de provisión para valores negociables a largo plazo,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79600000,79600000 Exceso de provisión para valores negociables a largo plazo,79600000 Exceso de provisión para valores negociables a largo plazo,Revenue,Natural,,,,796,,,,,,,,,,
-797,797 Exceso de provisión para insolvencias de crédito a largo plazo,797 Exceso de provisión para insolvencias de crédito a largo plazo,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79700000,79700000 Exceso de provisión para insolvencias de crédito a largo plazo,79700000 Exceso de provisión para insolvencias de crédito a largo plazo,Revenue,Natural,,,,797,,,,,,,,,,
-798,798 Exceso de provisión para valores negociables a corto plazo,798 Exceso de provisión para valores negociables a corto plazo,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79800000,79800000 Exceso de provisión para valores negociables a corto plazo,79800000 Exceso de provisión para valores negociables a corto plazo,Revenue,Natural,,,,798,,,,,,,,,,
-799,799 Exceso de provisión para insolvencias de crédito a corto plazo,799 Exceso de provisión para insolvencias de crédito a corto plazo,Revenue,Natural,,Yes,,79,,,,,,,,,,
-79900000,79900000 Exceso de provisión para insolvencias de crédito a corto plazo,79900000 Exceso de provisión para insolvencias de crédito a corto plazo,Revenue,Natural,,,,799,,,,,,,,,,
-8,8 CONTROL,8 CONTROL,,Natural,,Yes,,,,,,,,,,,,
-81,Control a,Control a Compromisos de Compra,Memo,Natural,,,COMMITMENTOFFSET_ACCT,8,,,,,,,,,,
-83,Control c ,Control c withholding Account,Memo,Natural,,,WITHHOLDING_ACCT,8,,,,,,,,,,
-84,Control d,Control d Taxexpense Account,Memo,Natural,,,T_EXPENSE_ACCT,8,,,,,,,,,,
-85,Control e,Control e default account,Memo,Natural,Yes,,DEFAULT_ACCT,8,,,,,,,,,,
-87,Control f,Control f Error Balanceo,Memo,Natural,Yes,,SUSPENSEERROR_ACCT,8,,,,,,,,,,
-88,SO Commitment,SO Commitment,Memo,Natural,Yes,,COMMITMENTOFFSETSALES_ACCT,8,,,,,,,,,,

org.adempiere.server-feature/data/import/AccountingHU.csv

@@ -1,560 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent],[Balance Sheet],[Balance Sheet_Name],[US 1120 Balance Sheet],[US 1120 Balance Sheet_Name],[Profit & Loss],[Profit & Loss_Name],[US 1120 Income Statement],[US 1120 Income Statement_Name],[Cash Flow],[Cash Flow_Name]
-,,,,,,,,,,,,,,,,,,
-1,Befektetett eszközök,,Asset,,,Yes,,,,,,,,,,,,
-11,Immateriális javak,,,,,Yes,,1,,,,,,,,,,
-111,Alapítás-átszervezés aktivált értéke,,Asset,Natural,,,,11,,,,,,,,,,
-112,Kísérleti fejlesztés aktivált értéke,,,,,,,11,,,,,,,,,,
-113,Vagyoni értékû jogok,,,,,,,11,,,,,,,,,,
-114,Szellemi termékek,,,,,,,11,,,,,,,,,,
-115,Üzleti vagy cégérték,,,,,,,11,,,,,,,,,,
-117,Immateriális javak értékhelyesbítése,,,,,,,11,,,,,,,,,,
-118,Immateriális javak terven felüli értékcsökkenése és annak visszaírása,,,,,,,11,,,,,,,,,,
-119,Immateriális javak terv szerinti értékcsökkenése,,,,,,,11,,,,,,,,,,
-12,Ingatlanok,,,,,Yes,,1,,,,,,,,,,
-122,"Telek, telkesítés",,,,,Yes,,12,,,,,,,,,,
-1221,Telkek,,,,,,,122,,,,,,,,,,
-13,"Műszaki berendezések, gépek, járművek",,,,,Yes,,1,,,,,,,,,,
-14,Egyéb berendezések,,,,,Yes,,1,,,,,,,,,,
-15,Tenyészállatok,,,,,Yes,,1,,,,,,,,,,
-16,"Beruházások, felújítások",,,,,Yes,,1,,,,,,,,,,
-17,TULAJDONI RÉSZESEDÉST JELENTÕ BEFEKTETÉSEK,,,,,Yes,,1,,,,,,,,,,
-18,HITELVISZONYT MEGTESTESÍTÕ ÉRTÉKPAPÍROK,,,,,Yes,,1,,,,,,,,,,
-19,TARTÓSAN ADOTT KÖLCSÖNÖK,,,,,Yes,,1,,,,,,,,,,
-2,Készletek,,Asset,,,Yes,,,,,,,,,,,,
-21,Nyersanyagok,,,,,Yes,,2,,,,,,,,,,
-211,Anyag1,,,,,,,21,,,,,,,,,,
-212,Anyag2,,,,,,,21,,,,,,,,,,
-22,Anyagok,,,,,Yes,,2,,,,,,,,,,
-221,Segédanyagok,,,,,Yes,,22,,,,,,,,,,
-222,Üzemanyagok,,,,,,,22,,,,,,,,,,
-225,Egy éven belül elhasználódó anyagi eszközök,,,,,,,22,,,,,,,,,,
-226,Tárgyi eszközök közül átsorolt anyagok,,,,,,,22,,,,,,,,,,
-227,Egyéb anyagok,,,,,,,22,,,,,,,,,,
-228,Anyagok árkülönbözete,,,,,,,22,,,,,,,,,,
-229,Anyagok értékvesztése és annak visszaírása,,,,,,,22,,,,,,,,,,
-23,Befejezetlen termelés és félkész termékek,,,,,Yes,,2,,,,,,,,,,
-24,"Növendék-, hízó- és egyéb állatok",,,,,Yes,,2,,,,,,,,,,
-25,Késztermékek,,,,,Yes,,2,,,,,,,,,,
-26,Kereskedelmi áruk,,,,,Yes,,2,,,,,,,,,,
-261,Áruk beszerzési áron,,,,,,,26,,,,,,,,,,
-262,Áruk elszámoló áron,,,,,,,26,,,,,,,,,,
-263,Áruk árkülönbözete,,,,,,,26,,,,,,,,,,
-264,Áruk eladási áron,,,,,,,26,,,,,,,,,,
-265,Áruk árrése,,,,,,,26,,,,,,,,,,
-266,"Idegen helyen tárolt, bizományba átadott áruk",,,,,,,26,,,,,,,,,,
-267,Tárgyi eszközök közül átsorolt áruk,,,,,,,26,,,,,,,,,,
-268,"Belsõ (egységek, tevékenységek közötti) átadás-átvétel ütközõszámla",,,,,,,26,,,,,,,,,,
-269,Kereskedelmi áruk értékvesztése és annak visszaírás,,,,,,,26,,,,,,,,,,
-27,Közvetített szolgáltatások,,,,,Yes,,2,,,,,,,,,,
-271,Közvetített szolgáltatások,,,,,Yes,,27,,,,,,,,,,
-2711,Informatikai tanácsadás,,,,,,,271,,,,,,,,,,
-279,Közvetített szolgáltatások értékvesztése és annak visszaírása,,,,,,,27,,,,,,,,,,
-28,Betétdíjas göngyölegek,,,,,,,2,,,,,,,,,,
-3,Követelések,"KÖVETELÉSEK, PÉNZÜGYI ESZKÖZÖK AKTÍV IDÕBELI ELHATÁROLÁSOK",,,,Yes,,,,,,,,,,,,
-31,Vevők,KÖVETELÉSEK ÁRUSZÁLLÍTÁSBÓL ÉS SZOLGÁLTATÁSBÓL (VEVÕK),,,,Yes,,3,,,,,,,,,,
-311,Belföldi követelések (forintban),,,,,,,31,,,,,,,,,,
-312,Belföldi követelések (devizában),,,,,,,31,,,,,,,,,,
-315,Belföldi követelések értékvesztése és annak visszaírása,,,,,,,31,,,,,,,,,,
-316,Külföldi követelések (forintban),,,,,,,31,,,,,,,,,,
-317,Külföldi követelések (devizában),,,,,,,31,,,,,,,,,,
-319,Külföldi követelések értékvesztése és annak visszaírása,,,,,,,31,,,,,,,,,,
-32,Kapcsolt vállalkozások,KÖVETELÉSEK KAPCSOLT VÁLLALKOZÁSSAL SZEMBEN,,,,Yes,,3,,,,,,,,,,
-321,Követelések az anyavállalattal szemben,,,,,,,32,,,,,,,,,,
-33,KÖVETELÉSEK EGYÉB RÉSZESEDÉSI VISZONYBAN LÉVÕ VÁLLALKOZÁSSAL SZEMBEN,,,,,Yes,,3,,,,,,,,,,
-34,VÁLTÓKÖVETELÉSEK,,,,,Yes,,3,,,,,,,,,,
-35,ADOTT ELÕLEGEK,,,,,Yes,,3,,,,,,,,,,
-351,Immateriális javakra adott elõlegek,,,,,,,35,,,,,,,,,,
-352,Beruházásokra adott elõlegek,,,,,,,35,,,,,,,,,,
-353,Készletekre adott elõlegek,,,,,,,35,,,,,,,,,,
-358,"Jegyzett, de még be nem fizetett tõke részesedési viszonyban nem lévõ vállalkozástól",,,,,,,35,,,,,,,,,,
-359,Adott elõlegek értékvesztése és visszaírása,,,,,,,35,,,,,,,,,,
-36,EGYÉB KÖVETELÉSEK,,,,,Yes,,3,,,,,,,,,,
-361,Munkavállalókkal szembeni követelések,,,,,Yes,,36,,,,,,,,,,
-3611,Munkavállalóknak folyósított elõlegek,,,,,,,361,,,,,,,,,,
-3612,Elõírt tartozások,,,,,,,361,,,,,,,,,,
-3613,Egyéb elszámolások a munkavállalókkal,,,,,,,361,,,,,,,,,,
-362,Költségvetési kiutalási igények,,,,,Yes,,36,,,,,,,,,,
-363,Költségvetési kiutalási igények teljesítése,,,,,Yes,,36,,,,,,,,,,
-364,Rövid lejáratú kölcsönadott pénzeszközök,,,,,Yes,,36,,,,,,,,,,
-3641,Rövid lejáratú kölcsönök,,,,,,,364,,,,,,,,,,
-3642,Tartósan adott kölcsönökbõl átsorolt követelések,,,,,,,364,,,,,,,,,,
-365,Vásárolt és kapott követelések,,,,,Yes,,36,,,,,,,,,,
-3651,Vásárolt belföldi követelések,,,,,,,365,,,,,,,,,,
-3652,Vásárolt külföldi követelések,,,,,,,365,,,,,,,,,,
-3653,"Követelés fejében, csere útján átvett követelések",,,,,,,365,,,,,,,,,,
-3654,Nem pénzbeli hozzájárulásként kapott (átvett) követelések,,,,,,,365,,,,,,,,,,
-3655,Térítés nélkül átvett követelések,,,,,,,365,,,,,,,,,,
-366,"Részesedésekkel, értékpapírokkal kapcsolatos követelések",,,,,,,36,,,,,,,,,,
-367,"Határidõs, opciós és swap ügyletekkel kapcsolatos követelések",,,,,,,36,,,,,,,,,,
-368,Egyéb követelések,,,,,Yes,,36,,,,,,,,,,
-3681,Bizományosi ügylettel kapcsolatos elszámolások,,,,,,,368,,,,,,,,,,
-3682,Értékpapír-elszámolási számla,,,,,,,368,,,,,,,,,,
-3683,Import beszerzések áfája,,,,,,,368,,,,,,,,,,
-3684,Adósok,,,,,,,368,,,,,,,,,,
-3685,Biztosítóintézettel szembeni követelések,,,,,,,368,,,,,,,,,,
-3686,Barter ügylet elszámolási számla,,,,,,,368,,,,,,,,,,
-3687,Árfolyamkülönbözetek elszámolási számla,,,,,,,368,,,,,,,,,,
-3689,Ki nem emelt egyéb követelések,,,,,,,368,,,,,,,,,,
-369,Egyéb követelések értékvesztése és annak visszaírása,,,,,,,36,,,,,,,,,,
-37,Értékpapírok,,,,,Yes,,3,,,,,,,,,,
-38,PÉNZESZKÖZÖK,,,,,Yes,,3,,,,,,,,,,
-381,Pénztár,,,,,Yes,,38,,,,,,,,,,
-3811,Pénztár számla,,,,,,,381,,,,,,,,,,
-3812,Elektronikus pénzeszközök,,,,,,,381,,,,,,,,,,
-3813,Házipénztár,,,,,,,381,,,,,,,,,,
-382,Valutapénztár,,,,,Yes,,38,,,,,,,,,,
-3821,Valutapénztár számla,,,,,,,382,,,,,,,,,,
-3829,Valuta árfolyamkülönbözeti számla,,,,,,,382,,,,,,,,,,
-383,Csekkek,,,,,,,38,,,,,,,,,,
-384,Elszámolási betétszámla,,,,,,,38,,,,,,,,,,
-385,Elkülönített betétszámlák,,,,,Yes,,38,,,,,,,,,,
-3851,Kamatozó betétszámlák,,,,,,,385,,,,,,,,,,
-3853,Beruházásra elkülönített pénzeszközök,,,,,,,385,,,,,,,,,,
-3854,Fejlesztési célra elkülönített pénzeszközök,,,,,,,385,,,,,,,,,,
-3855,Egyéb célra elkülönített pénzeszközök,,,,,,,385,,,,,,,,,,
-386,Devizabetét-számla,,,,,Yes,,38,,,,,,,,,,
-3861,Devizabetét-számla,,,,,,,386,,,,,,,,,,
-389,Átvezetési számla,,,,,,,38,,,,,,,,,,
-39,AKTÍV IDÕBELI ELHATÁROLÁSOK,,,,,Yes,,3,,,,,,,,,,
-391,Bevételek aktív idõbeli elhatárolása,,,,,Yes,,39,,,,,,,,,,
-3913,"Árbevétel, egyéb kamatbevétel, egyéb bevétel elhatárolása",,,,,,,391,,,,,,,,,,
-392,"Költségek, ráfordítások aktív idõbeli elhatárolása",,,,,Yes,,39,,,,,,,,,,
-3921,"Értékpapírok, részesedések beszerzéséhez kapcsolódó bizományi díj, vásárolt vételi opció díjának elhatárolása",,,,,,,392,,,,,,,,,,
-3922,Többletkötelezettségek elhatárolása,,,,,,,392,,,,,,,,,,
-3923,"Költségek, egyéb fizetett kamatok, egyéb ráfordítások elhatárolása",,,,,,,392,,,,,,,,,,
-393,Halasztott ráfordítások,,,,,Yes,,39,,,,,,,,,,
-3931,Tartozásátvállalások miatti ráfordítások elhatárolása,,,,,,,393,,,,,,,,,,
-3932,Devizakötelezettségek árfolyamveszteségének elhatárolása,,,,,,,393,,,,,,,,,,
-3939,Halasztott ráfordítások,,,,,,,393,,,,,,,,,,
-399,A követelés-jellegû aktív idõbeli elhatárolások értékvesztése és annak visszaírása,,,,,,,39,,,,,,,,,,
-4,Források,,,,,Yes,,,,,,,,,,,,
-41,Saját tőke,,,,,Yes,,4,,,,,,,,,,
-411,Jegyzet tõke,,,,,,,41,,,,,,,,,,
-412,Tőke tartalék,,,,,,,41,,,,,,,,,,
-413,Eredménytartalék,,,,,,,41,,,,,,,,,,
-414,Lekötött tartalék,,,,,Yes,,41,,,,,,,,,,
-4141,Lekötött tartalék tõketartalékból,,,,,,,414,,,,,,,,,,
-4142,Lekötött tartalék eredménytartalékból,,,,,,,414,,,,,,,,,,
-4143,Lekötött tartalék pótbefizetésbõl,,,,,,,414,,,,,,,,,,
-417,Értékelési tartalék,,,,,,,41,,,,,,,,,,
-418,Elõzõ évek helyesbítésébõl származó mérleg szerinti eredmény,,,,,,,41,,,,,,,,,,
-419,Mérleg szerinti eredmény,,,,,,,41,,,,,,,,,,
-42,CÉLTARTALÉKOK,,,,,Yes,,4,,,,,,,,,,
-421,Céltartalék a várható kötelezettségekre,,,,,,,42,,,,,,,,,,
-422,Céltartalék a jövõbeni költségekre,,,,,,,42,,,,,,,,,,
-424,Árfolyamveszteség idõbeli elhatárolása alapján képzett céltartalék,,,,,,,42,,,,,,,,,,
-429,Egyéb céltartalék,,,,,,,42,,,,,,,,,,
-43,HÁTRASOROLT KÖTELEZETTSÉGEK,,,,,Yes,,4,,,,,,,,,,
-431,Hátrasorolt kötelezettségek kapcsolt vállalkozással szemben,,,,,Yes,,43,,,,,,,,,,
-4311,Hátrasorolt kötelezettségek anyavállalattal szemben,,,,,,,431,,,,,,,,,,
-4312,Hátrasorolt kötelezettségek leányvállalattal szemben,,,,,,,431,,,,,,,,,,
-432,Hátrasorolt kötelezettségek egyéb részesedési viszonyban lévõ vállalkozással szemben,,,,,,,43,,,,,,,,,,
-433,Hátrasorolt kötelezettségek egyéb gazdálkodóval szemben,,,,,,,43,,,,,,,,,,
-44,HOSSZÚ LEJÁRATÚ KÖTELEZETTSÉGEK,,,,,Yes,,4,,,,,,,,,,
-441,Hosszú lejáratra kapott kölcsönök,,,,,,,44,,,,,,,,,,
-442,Átváltoztatható kötvények,,,,,,,44,,,,,,,,,,
-443,Tartozások kötvénykibocsátásból,,,,,,,44,,,,,,,,,,
-444,Beruházási és fejlesztési hitelek,,,,,Yes,,44,,,,,,,,,,
-4441,Beruházási és fejlesztési hitelek forintban,,,,,,,444,,,,,,,,,,
-4442,Beruházási és fejlesztési hitelek devizában,,,,,,,444,,,,,,,,,,
-445,Egyéb hosszú lejáratú hitelek,,,,,Yes,,44,,,,,,,,,,
-4451,Egyéb hosszú lejáratú hitelek forintban,,,,,,,445,,,,,,,,,,
-4452,Egyéb hosszú lejáratú hitelek devizában,,,,,,,445,,,,,,,,,,
-446,Tartós kötelezettségek kapcsolt vállalkozással szemben,,,,,,,44,,,,,,,,,,
-447,Tartós kötelezettségek egyéb részesedési viszonyban lévõ vállalkozással szemben,,,,,,,44,,,,,,,,,,
-448,Pénzügyi lízing miatti kötelezettségek,,,,,,,44,,,,,,,,,,
-449,Egyéb hosszú lejáratú kötelezettségek,,,,,Yes,,44,,,,,,,,,,
-4491,Kincstári vagyon részét képezõ eszközök kezelésbe vételéhez kapcsolódó kötelezettség,,,,,,,449,,,,,,,,,,
-4492,Alapítókkal szembeni hosszú lejáratú kötelezettségek,,,,,,,449,,,,,,,,,,
-4499,Hosszú lejáratú egyéb kötelezettségek,,,,,,,449,,,,,,,,,,
-45,RÖVID LEJÁRATÚ KÖTELEZETTSÉGEK 1,,,,,Yes,,4,,,,,,,,,,
-451,Rövid lejáratú kölcsönök,,,,,Yes,,45,,,,,,,,,,
-4511,Rövid lejáratú átváltoztatható kötvények,,,,,,,451,,,,,,,,,,
-4512,Egyéb rövid lejáratú kölcsönök,,,,,,,451,,,,,,,,,,
-452,Rövid lejáratú hitelek,,,,,Yes,,45,,,,,,,,,,
-4521,Rövid lejáratú hitelek forintban,,,,,,,452,,,,,,,,,,
-4522,Rövid lejáratú hitelek devizában,,,,,,,452,,,,,,,,,,
-453,Vevõktõl kapott elõlegek,,,,,,,45,,,,,,,,,,
-454,Szállítók,,,,,Yes,,45,,,,,,,,,,
-4541,Belföldi anyag- és áruszállítók,,,,,,,454,,,,,,,,,,
-4542,Külföldi anyag- és áruszállítók,,,,,,,454,,,,,,,,,,
-4543,Belföldi szolgáltatók,,,,,,,454,,,,,,,,,,
-4544,Külföldi szolgáltatók,,,,,,,454,,,,,,,,,,
-4549,"Nem számlázott szállítások, szolgáltatások",,,,,,,454,,,,,,,,,,
-455,Beruházási szállítók,,,,,Yes,,45,,,,,,,,,,
-4551,Belföldi beruházási szállítók,,,,,,,455,,,,,,,,,,
-4552,Külföldi beruházási szállítók,,,,,,,455,,,,,,,,,,
-4559,Nem számlázott beruházási szállítók,,,,,,,455,,,,,,,,,,
-456,Faktoring tartozások,,,,,,,45,,,,,,,,,,
-457,Váltótartozások,,,,,,,45,,,,,,,,,,
-458,Rövid lejáratú kötelezettségek kapcsolt vállalkozással szemben,,,,,Yes,,45,,,,,,,,,,
-4581,Rövid lejáratú kötelezettségek anyavállalattal szemben,,,,,,,458,,,,,,,,,,
-4582,Rövid lejáratú kötelezettségek leányvállalattal szemben,,,,,,,458,,,,,,,,,,
-4583,Rövid lejáratú kötelezettségek közös vezetésû vállalkozással szemben,,,,,,,458,,,,,,,,,,
-4584,Rövid lejáratú kötelezettségek társult vállalkozással szemben,,,,,,,458,,,,,,,,,,
-459,Rövid lejáratú kötelezettségek egyéb részesedési viszonyban lévõ vállalkozással szemben,,,,,,,45,,,,,,,,,,
-46,RÖVID LEJÁRATÚ KÖTELEZETTSÉGEK 2,,,,,Yes,,4,,,,,,,,,,
-461,Társasági adó elszámolása,,,,,,,46,,,,,,,,,,
-462,Személyi jövedelemadó elszámolása,,,,,,,46,,,,,,,,,,
-463,Költségvetési befizetési kötelezettségek,,,,,Yes,,46,,,,,,,,,,
-4631,Külkereskedelmi áruforgalommal és különleges természeti tényezõkkel kapcsolatos árkülönbözet,,,,,,,463,,,,,,,,,,
-46310,Jövedéki adó,,,,,,,463,,,,,,,,,,
-46311,Játékadó,,,,,,,463,,,,,,,,,,
-46312,Munkaadói járulék,,,,,,,463,,,,,,,,,,
-46313,Munkavállalói járulék,,,,,,,463,,,,,,,,,,
-46314,Nyugdíjbiztosítási járulék,,,,,,,463,,,,,,,,,,
-46315,Egészségbiztosítási járulék,,,,,,,463,,,,,,,,,,
-46316,Önellenõrzési pótlék,,,,,,,463,,,,,,,,,,
-46317,"Mulasztási bírság, adóbírság",,,,,,,463,,,,,,,,,,
-46318,Késedelmi pótlék,,,,,,,463,,,,,,,,,,
-46319,Egyéb költségvetési befizetési kötelezettségek,,,,,,,463,,,,,,,,,,
-4632,"Különleges helyzetbõl, természeti, termelési, kereskedelmi körülményekbõl származó jövedelem utáni befizetési kötelezettség",,,,,,,463,,,,,,,,,,
-4634,Egészségügyi hozzájárulás,,,,,,,463,,,,,,,,,,
-4635,Nemzeti kulturális járulék,,,,,,,463,,,,,,,,,,
-4636,Turisztikai hozzájárulás,,,,,,,463,,,,,,,,,,
-4637,Fogyasztási adó,,,,,,,463,,,,,,,,,,
-4638,Rehabilitációs foglalkoztatási hozzájárulás,,,,,,,463,,,,,,,,,,
-4639,Szakképzési hozzájárulás,,,,,,,463,,,,,,,,,,
-464,Költségvetési befizetési kötelezettségek teljesítése,,,,,Yes,,46,,,,,,,,,,
-4641,Külkereskedelmi áruforgalommal és különleges természeti tényezõkkel kapcsolatos árkülönbözet  teljesítése,,,,,,,464,,,,,,,,,,
-46410,Jövedéki adó teljesítése,,,,,,,464,,,,,,,,,,
-46411,Játékadó teljesítése,,,,,,,464,,,,,,,,,,
-46412,Munkaadói járulék teljesítése,,,,,,,464,,,,,,,,,,
-46413,Munkavállalói járulék teljesítése,,,,,,,464,,,,,,,,,,
-46414,Nyugdíjbiztosítási járulék teljesítése,,,,,,,464,,,,,,,,,,
-46415,Egészségbiztosítási járulék teljesítése,,,,,,,464,,,,,,,,,,
-46416,Önellenõrzési pótlék teljesítése,,,,,,,464,,,,,,,,,,
-46417,"Mulasztási bírság, adóbírság teljesítése",,,,,,,464,,,,,,,,,,
-46418,Késedelmi pótlék teljesítése,,,,,,,464,,,,,,,,,,
-46419,Egyéb költségvetési befizetési kötelezettségek teljesítése,,,,,,,464,,,,,,,,,,
-4642,"Különleges helyzetbõl, természeti, termelési, kereskedelmi körülményekbõl származó jövedelem utáni befizetési kötelezettség teljesítése",,,,,,,464,,,,,,,,,,
-4644,Egészségügyi hozzájárulás teljesítése,,,,,,,464,,,,,,,,,,
-4645,Nemzeti kulturális járulék teljesítése,,,,,,,464,,,,,,,,,,
-4646,Turisztikai hozzájárulás teljesítése,,,,,,,464,,,,,,,,,,
-4647,Fogyasztási adó teljesítése,,,,,,,464,,,,,,,,,,
-4648,Rehabilitációs foglalkoztatási hozzájárulás teljesítése,,,,,,,464,,,,,,,,,,
-4649,Szakképzési hozzájárulás teljesítése,,,,,,,464,,,,,,,,,,
-465,Vám- és pénzügyõrség elszámolási számla,,,,,Yes,,46,,,,,,,,,,
-4651,Vámköltségek és egyéb vámterhek elszámolási számla,,,,,,,465,,,,,,,,,,
-4652,Importbeszerzés után fizetendõ általános forgalmi adó elszámolási számla,,,,,,,465,,,,,,,,,,
-4653,Vám- és pénzügyõrséggel kapcsolatos egyéb elszámolások,,,,,,,465,,,,,,,,,,
-466,Elõzetesen felszámított általános forgalmi adó,,,,,Yes,,46,,,,,,,,,,
-4661,Beszerzések elõzetesen felszámított általános forgalmi adója,,,,,,,466,,,,,,,,,,
-4662,Arányosítással megosztandó elõzetesen felszámított általános forgalmi adó,,,,,,,466,,,,,,,,,,
-467,Fizetendõ általános forgalmi adó,,,,,,,46,,,,,,,,,,
-468,Általános forgalmi adó elszámolási számla,,,,,,,46,,,,,,,,,,
-469,Helyi adók elszámolási számla,,,,,Yes,,46,,,,,,,,,,
-4691,Építményadó elszámolási számla,,,,,,,469,,,,,,,,,,
-4692,Telekadó elszámolási számla,,,,,,,469,,,,,,,,,,
-4693,Kommunális adó elszámolási számla,,,,,,,469,,,,,,,,,,
-4694,Idegenforgalmi adó elszámolási számla,,,,,,,469,,,,,,,,,,
-4695,Helyi iparûzési adó elszámolási számla,,,,,,,469,,,,,,,,,,
-4696,Gépjármûadó elszámolási számla,,,,,,,469,,,,,,,,,,
-4697,Külföldi gépjármûadó elszámolási számla,,,,,,,469,,,,,,,,,,
-4699,Egyéb helyi adó elszámolási számla,,,,,,,469,,,,,,,,,,
-47,RÖVID LEJÁRATÚ KÖTELEZETTSÉGEK 3,,,,,Yes,,4,,,,,,,,,,
-471,Jövedelemelszámolási számla,,,,,Yes,,47,,,,,,,,,,
-4711,Keresetelszámolási számla,,,,,,,471,,,,,,,,,,
-4712,Társadalombiztosítási ellátás,,,,,,,471,,,,,,,,,,
-4713,Egyéb kifizetések elszámolása,,,,,,,471,,,,,,,,,,
-472,Fel nem vett járandóságok,,,,,,,47,,,,,,,,,,
-473,Társadalombiztosítási kötelezettség,,,,,,,47,,,,,,,,,,
-474,Elkülönített alapokkal kapcsolatos fizetési kötelezettségek,,,,,Yes,,47,,,,,,,,,,
-4741,Központi mûszaki fejlesztési hozzájárulás,,,,,,,474,,,,,,,,,,
-4742,Elszámolásra kapott pénzeszközök,,,,,,,474,,,,,,,,,,
-4743,Környezetvédelmi termékdíjfizetési kötelezettség,,,,,,,474,,,,,,,,,,
-4749,Egyéb befizetések az elkülönített alapokba,,,,,,,474,,,,,,,,,,
-475,Vagyonkezelõ szervezetekkel szembeni kötelezettségek,,,,,,,47,,,,,,,,,,
-476,Rövid lejáratú egyéb kötelezettségek munkavállalókkal és tagokkal szemben,,,,,Yes,,47,,,,,,,,,,
-4761,Kártérítés,,,,,,,476,,,,,,,,,,
-4762,Bírói letiltás,,,,,,,476,,,,,,,,,,
-4763,Banki elszámolás,,,,,,,476,,,,,,,,,,
-4764,Levont szakszervezeti díj,,,,,,,476,,,,,,,,,,
-4765,Magán nyugdíjpénztári befizetési kötelezettségek,,,,,,,476,,,,,,,,,,
-479,Különféle rövid lejáratú egyéb kötelezettségek,,,,,Yes,,47,,,,,,,,,,
-4791,Biztosító intézetekkel szembeni kötelezettségek,,,,,,,479,,,,,,,,,,
-4792,Hitelezõk,,,,,,,479,,,,,,,,,,
-4793,Átvállalt kötelezettségek,,,,,,,479,,,,,,,,,,
-4794,Beszerzési árba beletartozó elõírt egyéb kötelezettségek,,,,,,,479,,,,,,,,,,
-4795,Egyéb rövid lejáratú elõírt kötelezettségek,,,,,,,479,,,,,,,,,,
-48,PASSZÍV IDÕBELI ELHATÁROLÁSOK,,,,,Yes,,4,,,,,,,,,,
-481,Bevételek passzív idõbeli elhatárolása,,,,,Yes,,48,,,,,,,,,,
-4811,"Befolyt, elszámolt bevételek elhatárolása",,,,,,,481,,,,,,,,,,
-4812,Költségek ellentételezésére kapott támogatások elhatárolása,,,,,,,481,,,,,,,,,,
-4813,Devizaeszközök és devizakötelezettségek mérlegfordulónapi értékelése árfolyamnyereségének elhatárolása,,,,,,,481,,,,,,,,,,
-482,"Költségek, ráfordítások passzív idõbeli elhatárolása",,,,,Yes,,48,,,,,,,,,,
-4821,"Mérlegfordulónap elõtti idõszakot terhelõ költségek, ráfordítások elhatárolása",,,,,,,482,,,,,,,,,,
-4822,Értékpapírok beszerzéséhez kapcsolódó különbözetbõl az idõarányos árfolyamveszteség elhatárolása,,,,,,,482,,,,,,,,,,
-4823,Fizetendõ kamatok elhatárolása,,,,,,,482,,,,,,,,,,
-483,Halasztott bevételek,,,,,Yes,,48,,,,,,,,,,
-4831,Elengedett kötelezettségek miatti elhatárolás,,,,,,,483,,,,,,,,,,
-4832,Fejlesztési célra kapott támogatások elhatárolása,,,,,,,483,,,,,,,,,,
-4833,"Térítés nélkül átvett (ajándékba kapott, fellelt stb.) eszközök értékének elhatárolása",,,,,Yes,,483,,,,,,,,,,
-48331,Térítés nélkül átvett eszközök értékének passzív idõbeli elhatárolása,,,,,,,4833,,,,,,,,,,
-48332,Hagyatékként átvett eszközök értékének passzív idõbeli elhatárolása,,,,,,,4833,,,,,,,,,,
-48333,Ajándékba kapott eszközök értékének passzív idõbeli elhatárolása,,,,,,,4833,,,,,,,,,,
-48334,Nem adminisztrációs hibából származó többlet értékének passzív idõbeli elhatárolása,,,,,,,4833,,,,,,,,,,
-48335,"Véglegesen, fejlesztésre átvett pénzeszközök értékének passzív idõbeli elhatárolása",,,,,,,4833,,,,,,,,,,
-4834,Negatív üzleti vagy cégérték elhatárolása,,,,,,,483,,,,,,,,,,
-49,ÉVI MÉRLEGSZÁMLÁK,,,,,Yes,,4,,,,,,,,,,
-491,Nyitómérleg számla,,,,,,,49,,,,,,,,,,
-492,Zárómérleg számla,,,,,,,49,,,,,,,,,,
-493,Tárgyévi eredmény elszámolása,,,,,,,49,,,,,,,,,,
-494,Adózott eredmény elszámolása,,,,,,,49,,,,,,,,,,
-5,Költségnemek,,,,,Yes,,,,,,,,,,,,
-51,ANYAGKÖLTSÉG,,,,,Yes,,5,,,,,,,,,,
-511,Vásárolt anyagok költségei,,,,,Yes,,51,,,,,,,,,,
-5111,Alapanyag költségek,,,,,,,511,,,,,,,,,,
-5112,Segédanyag költségek,,,,,,,511,,,,,,,,,,
-5113,Üzemanyag költségek,,,,,,,511,,,,,,,,,,
-5114,"Egy éven belül elhasználódó gyártóeszközök, berendezések, felszerelések és egyéb eszközök költségei",,,,,,,511,,,,,,,,,,
-5115,"Egy éven belül elhasználódó munkaruha, védõruha felhasználás költségei",,,,,,,511,,,,,,,,,,
-5116,"Nyomtatványok, irodaszerek költségei",,,,,,,511,,,,,,,,,,
-5117,Fûtõanyag költségek,,,,,,,511,,,,,,,,,,
-5118,Villamosenergia felhasználás és vízfelhasználás költségei,,,,,,,511,,,,,,,,,,
-5119,Egyéb anyagfelhasználás költségei,,,,,,,511,,,,,,,,,,
-512,Egy éven belül elhasználódó anyagi eszközök költségei,,,,,Yes,,51,,,,,,,,,,
-5121,Vásárolt növendékállatok költségei,,,,,,,512,,,,,,,,,,
-5122,Vásárolt hízóállatok költségei,,,,,,,512,,,,,,,,,,
-5123,Vásárolt egyéb állatok költségei,,,,,,,512,,,,,,,,,,
-513,Egyéb anyagköltség,,,,,,,51,,,,,,,,,,
-519,Anyagköltség megtérülés,,,,,,,51,,,,,,,,,,
-52,IGÉNYBE VETT SZOLGÁLTATÁSOK KÖLTSÉGEI,,,,,Yes,,5,,,,,,,,,,
-521,Utazási és kiküldetési költségek (napidíj nélkül),,,,,,,52,,,,,,,,,,
-522,Bérleti díjak,,,,,,,52,,,,,,,,,,
-523,"Fuvarozási, szállítási, rakodási és raktározási költségek",,,,,,,52,,,,,,,,,,
-524,"Javítás, karbantartás költsége",,,,,,,52,,,,,,,,,,
-525,"Elektronikus adathordozón (CD, mágnesszalag, stb.) megjelent kiadványok költségei",,,,,,,52,,,,,,,,,,
-526,"Újságok, könyvek, CD-k költségei",,,,,,,52,,,,,,,,,,
-527,"Posta, telefon, telefax és egyéb telekommunikációs költségek",,,,,,,52,,,,,,,,,,
-528,"Mosoda, vegytisztítás, takarítás költségei",,,,,,,52,,,,,,,,,,
-529,Egyéb igénybevett szolgáltatások költségei,,,,,Yes,,52,,,,,,,,,,
-5291,"Fénymásolás, sokszorosítás költségei",,,,,,,529,,,,,,,,,,
-5292,Távfûtés költségei,,,,,,,529,,,,,,,,,,
-5293,Más vállalkozással végeztetett garanciális javítások költsége,,,,,,,529,,,,,,,,,,
-5294,"Kiállítások, bemutatók, vásárok rendezési díja",,,,,,,529,,,,,,,,,,
-5295,"Hirdetés, reklám, propaganda költségek",,,,,,,529,,,,,,,,,,
-5296,Oktatás és továbbképzés költségei,,,,,,,529,,,,,,,,,,
-5297,"Vagyonvédelemmel, õrzõ-védõ szolgálattal kapcsolatos költségek",,,,,,,529,,,,,,,,,,
-5298,Tagsági díjak,,,,,,,529,,,,,,,,,,
-5299,Ki nem emelt egyéb igénybevett szolgáltatások költségei,,,,,,,529,,,,,,,,,,
-53,EGYÉB SZOLGÁLTATÁSOK KÖLTSÉGEI,,,,,Yes,,5,,,,,,,,,,
-531,"Hatósági igazgatási, szolgáltatási díjak, illetékek",,,,,,,53,,,,,,,,,,
-532,"Pénzügyi, befektetési szolgáltatási díjak",,,,,,,53,,,,,,,,,,
-533,Biztosítási díj,,,,,,,53,,,,,,,,,,
-534,"Költségként elszámolandó adók, járulékok, termékdíj",,,,,,,53,,,,,,,,,,
-539,Különféle egyéb költségek,,,,,,,53,,,,,,,,,,
-54,BÉRKÖLTSÉG,,,,,Yes,,5,,,,,,,,,,
-541,Bérköltség,,,,,,,54,,,,,,,,,,
-542,Tulajdonos személyes közremûködésének ellenértéke,,,,,,,54,,,,,,,,,,
-543,Szövetkezeti tagok munkadíja,,,,,,,54,,,,,,,,,,
-55,SZEMÉLYI JELLEGÛ EGYÉB KIFIZETÉSEK,,,,,Yes,,5,,,,,,,,,,
-551,"Munkavállalóknak, tagoknak fizetett személyi jellegû kifizetések",,,,,Yes,,55,,,,,,,,,,
-5511,"Betegszabadság díja, munkáltatót terhelõ táppénz, táppénz kiegészítés",,,,,,,551,,,,,,,,,,
-5512,Végkielégítés,,,,,,,551,,,,,,,,,,
-5513,Munkábajárással kapcsolatos egyéb költségek térítése,,,,,,,551,,,,,,,,,,
-5514,Kiküldetés napidíja,,,,,,,551,,,,,,,,,,
-5515,"Megváltozott munkaképességû munkavállalók keresetkiegészítése, fizetett segélyek",,,,,,,551,,,,,,,,,,
-5516,Üdülési hozzájárulás,,,,,,,551,,,,,,,,,,
-5517,"Lakásépítésre nyújtott támogatás, albérleti hozzájárulás",,,,,,,551,,,,,,,,,,
-5518,"Jubileumi jutalom, tárgyjutalom",,,,,,,551,,,,,,,,,,
-5519,Sorkatonai vagy polgári szolgálat teljesítését követõen fizetett személyi alapbér,,,,,,,551,,,,,,,,,,
-552,Jóléti és kulturális költségek,,,,,Yes,,55,,,,,,,,,,
-559,Egyéb személyi jellegû kifizetések,,,,,Yes,,55,,,,,,,,,,
-5591,"Munkáltató által fizetett baleset-, élet- és nyugdíjbiztosítás díja",,,,,,,559,,,,,,,,,,
-5592,Munkáltató által önkéntes pénztárba befizetett munkáltatói tagdíj hozzájárulás,,,,,,,559,,,,,,,,,,
-5593,Munkáltatót terhelõ személyi jövedelemadó,,,,,,,559,,,,,,,,,,
-5594,Munkáltatói hozzájárulás a korengedményes nyugdíj igénybevételéhez,,,,,,,559,,,,,,,,,,
-5595,"Találmányi díj, szabadalom vételára és hasznosítási díja, az újítási díj és ezekkel kapcsolatos közremûködési díjak",,,,,,,559,,,,,,,,,,
-5596,"Fizetett szerzõi, írói és más jogvédelmet élvezõ munkák díjai és ezekkel kapcsolatos közremûködõi díjak",,,,,,,559,,,,,,,,,,
-5597,Fizetett ösztöndíjak,,,,,,,559,,,,,,,,,,
-5598,"Reprezentációs költségek, étkezési hozzájárulás",,,,,,,559,,,,,,,,,,
-5599,"Munkáltató által fizetett magánnyugdíj-pénztári tagdíj kiegészítés, munkavállalókkal kapcsolatos biztosítási díjak",,,,,,,559,,,,,,,,,,
-56,BÉRJÁRULÉKOK,,,,,Yes,,5,,,,,,,,,,
-561,Nyugdíjbiztosítási és egészségbiztosítási járulék,,,,,,,56,,,,,,,,,,
-562,Egészségügyi hozzájárulás,,,,,,,56,,,,,,,,,,
-563,Munkaadói járulék,,,,,,,56,,,,,,,,,,
-564,Szakképzési hozzájárulás,,,,,,,56,,,,,,,,,,
-565,Egyéb hozzájárulás,,,,,,,56,,,,,,,,,,
-57,ÉRTÉKCSÖKKENÉSI LEÍRÁS,,,,,Yes,,5,,,,,,,,,,
-571,Terv szerinti értékcsökkenési leírás,,,,,Yes,,57,,,,,,,,,,
-5711,Terv szerinti értékcsökkenési leírás,,,,,,,571,,,,,,,,,,
-5712,"Kiemelt, kisértékû eszközök terv szerinti értékcsökkenési leírása",,,,,Yes,,571,,,,,,,,,,
-57121,Kisértékű vagyoni értékû jogok terv szerinti értékcsökkenési leírása,,,,,,,5712,,,,,,,,,,
-57122,Kisértékű szellemi termékek terv szerinti értékcsökkenési leírása,,,,,,,5712,,,,,,,,,,
-57123,Kisértékű tárgyi eszközök terv szerinti értékcsökkenési leírása,,,,,,,5712,,,,,,,,,,
-58,AKTIVÁLT SAJÁT TELJESÍTMÉNYEK ÉRTÉKE,,,,,Yes,,5,,,,,,,,,,
-581,Saját termelésû készletek állományváltozása,,,,,,,58,,,,,,,,,,
-582,Saját elõállítású eszközök aktivált értéke,,,,,,,58,,,,,,,,,,
-59,KÖLTSÉGNEM ÁTVEZETÉSI SZÁMLA,,,,,,,5,,,,,,,,,,
-6,"KÖLTSÉGHELYEK, ÁLTALÁNOS KÖLTSÉGEK",,,,,Yes,,,,,,,,,,,,
-61,JAVÍTÓ-KARBANTARTÓ ÜZEMEK KÖLTSÉGEI,,,,,Yes,,6,,,,,,,,,,
-62,SZOLGÁLTATÁST VÉGZÕ ÜZEMEK (EGYSÉGEK) KÖLTSÉGEI,,,,,Yes,,6,,,,,,,,,,
-63,GÉPKÖLTSÉG,,,,,Yes,,6,,,,,,,,,,
-64,ÜZEMI IRÁNYÍTÁS ÁLTALÁNOS KÖLTSÉGEI 1,,,,,Yes,,6,,,,,,,,,,
-65,ÜZEMI IRÁNYÍTÁS ÁLTALÁNOS KÖLTSÉGEI 2,,,,,Yes,,6,,,,,,,,,,
-66,KÖZPONTI IRÁNYÍTÁS ÁLTLÁNOS KÖLTSÉGEI,,,,,Yes,,6,,,,,,,,,,
-67,"ÉRTÉKESÍTÉSI, FORGALMAZÁSI KÖLTSÉGEK",,,,,Yes,,6,,,,,,,,,,
-68,ELKÜLÖNÍTETT EGYÉB ÁLTALÁNOS KÖLTSÉGEK,,,,,Yes,,6,,,,,,,,,,
-681,Alapítás-átszervezés költségei,,,,,,,68,,,,,,,,,,
-682,Alap- és alkalmazott kutatás saját költségei,,,,,,,68,,,,,,,,,,
-683,Vállalkozásban adott alap- és alkalmazott kutatás költségei,,,,,,,68,,,,,,,,,,
-684,Kísérleti fejlesztés saját költségei,,,,,,,68,,,,,,,,,,
-685,Vállalkozásba adott kísérleti fejlesztés költségei,,,,,,,68,,,,,,,,,,
-686,Kutatás-kísérleti fejlesztés általános és közvetett költségei,,,,,,,68,,,,,,,,,,
-687,Kutatás-kísérleti fejlesztés elszámolt értékcsökkenése,,,,,,,68,,,,,,,,,,
-688,Garanciális javítás költségei,,,,,,,68,,,,,,,,,,
-689,Egyéb elkülönített költségek,,,,,,,68,,,,,,,,,,
-69,KÖLTSÉGHELYEK KÖLTSÉGNEMEK ÁTVEZETÉSE,,,,,Yes,,6,,,,,,,,,,
-691,691. Költséghelyek költségeinek átvezetése,,,,,,,69,,,,,,,,,,
-7,TEVÉKENYSÉGEK KÖLTSÉGEI,,,,,Yes,,,,,,,,,,,,
-71,TERMELÉS KÖLTSÉGEI 1,,,,,Yes,,7,,,,,,,,,,
-72,TERMELÉS KÖLTSÉGEI 2,,,,,Yes,,7,,,,,,,,,,
-73,TERMELÉS KÖLTSÉGEI 3,,,,,Yes,,7,,,,,,,,,,
-74,TERMELÉS KÖLTSÉGEI 4,,,,,Yes,,7,,,,,,,,,,
-75,SZOLGÁLTATÁS KÖLTSÉGEI,,,,,Yes,,7,,,,,,,,,,
-76,KÖLTSÉGHELYEK TERMELÉSI KÖLTSÉGEI,,,,,Yes,,7,,,,,,,,,,
-77,FORGALOMBAHOZATAL KÖLTSÉGEI,,,,,Yes,,7,,,,,,,,,,
-79,TEVÉKENYSÉGEK KÖLTSÉGEINEK ÁTVEZETÉSE,,,,,Yes,,7,,,,,,,,,,
-8,ÉRTÉKESÍTÉS ELSZÁMOLT ÖNKÖLTSÉGE ÉS RÁFORDÍTÁSOK,,,,,Yes,,,,,,,,,,,,
-81,BELFÖLDI ÉRTÉKESÍTÉS KÖZVETLEN KÖLTSÉGEI,,,,,Yes,,8,,,,,,,,,,
-811,Belföldi értékesítés elszámolt közvetlen önköltsége,,,,,,,81,,,,,,,,,,
-812,Belföldi értékesítés eladott áruk beszerzési értéke,,,,,,,81,,,,,,,,,,
-813,Belföldi értékesítés eladott (közvetített) szolgáltatások értéke,,,,,,,81,,,,,,,,,,
-83,EXPORTÉRTÉKESÍTÉS KÖZVETLEN KÖLTSÉGEI,,,,,Yes,,8,,,,,,,,,,
-831,Exportértékesítés elszámolt közvetlen önköltsége,,,,,,,83,,,,,,,,,,
-832,Exportértékesítés eladott áruk beszerzési értéke,,,,,,,83,,,,,,,,,,
-833,Exportértékesítés eladott (közvetített) szolgáltatások értéke,,,,,,,83,,,,,,,,,,
-85,ÉRTÉKESÍTÉS KÖZVETETT KÖLTSÉGEI,,,,,Yes,,8,,,,,,,,,,
-851,"Értékesítési, forgalmazási költségek",,,,,,,85,,,,,,,,,,
-852,Igazgatási költségek,,,,,,,85,,,,,,,,,,
-853,Egyéb általános költségek,,,,,,,85,,,,,,,,,,
-86,EGYÉB RÁFORDÍTÁSOK,,,,,Yes,,8,,,,,,,,,,
-861,"Értékesített immateriális javak, tárgyi eszközök könyv szerinti értéke",,,,,,,86,,,,,,,,,,
-862,"Értékesített, átruházott (engedményezett) követelések könyv szerinti értéke",,,,,,,86,,,,,,,,,,
-863,Mérleg fordulónap elõtt bekövetkezett eseményeknek az üzleti évhez kapcsolódó ráfordításai,,,,,Yes,,86,,,,,,,,,,
-8631,"Káreseménnyel kapcsolatos fizetések, fizetendõ összegek",,,,,,,863,,,,,,,,,,
-8632,"Bírságok, kötbérek, fekbérek, késedelmi kamatok, kártérítések",,,,,,,863,,,,,,,,,,
-8633,"Külföldön, külföldi telephelyen fizetett, fizetendõ nyereségadó",,,,,,,863,,,,,,,,,,
-8634,"Költségek (ráfordítások) ellentételezésére adott támogatás, juttatás",,,,,,,863,,,,,,,,,,
-8635,Termékpálya-szabályozáshoz kapcsolódó fizetések,,,,,,,863,,,,,,,,,,
-864,Utólag adott - közvetve kapcsolódó - pénzügyileg rendezett engedmény,,,,,,,86,,,,,,,,,,
-865,Céltartalék képzése,,,,,Yes,,86,,,,,,,,,,
-8651,Céltartalék-képzés a várható kötelezettségekre,,,,,,,865,,,,,,,,,,
-8652,Céltartalék-képzés a jövõbeni költségekre,,,,,,,865,,,,,,,,,,
-8653,Céltartalék-képzés egyéb címen,,,,,,,865,,,,,,,,,,
-866,"Értékvesztés, terven felüli értékcsökkenés",,,,,Yes,,86,,,,,,,,,,
-8661,Készletek elszámolt értékvesztése,,,,,,,866,,,,,,,,,,
-8662,Követelések elszámolt értékvesztése,,,,,,,866,,,,,,,,,,
-8663,Immateriális javak elszámolt terven felüli értékcsökkenése,,,,,,,866,,,,,,,,,,
-8664,Tárgyi eszközök elszámolt terven felüli értékcsökkenése,,,,,,,866,,,,,,,,,,
-867,"Adók, illetékek, hozzájárulások",,,,,Yes,,86,,,,,,,,,,
-8671,"Költségvetéssel elszámolt adók, illetékek, hozzájárulások",,,,,,,867,,,,,,,,,,
-8672,"Önkormányzatokkal elszámolt adók, illetékek, hozzájárulások",,,,,,,867,,,,,,,,,,
-8673,"Elkülönített alapokkal elszámolt adók, illetékek, hozzájárulások",,,,,,,867,,,,,,,,,,
-8674,"Ráfordításként elszámolt fogyasztási adó, jövedéki adó",,,,,,,867,,,,,,,,,,
-869,Különféle egyéb ráfordítások,,,,,Yes,,86,,,,,,,,,,
-8691,Behajthatatlan követelés leírt összege,,,,,,,869,,,,,,,,,,
-8692,"Hiányzó, megsemmisült, állományból kivezetett immateriális javak, tárgyi eszközök könyv szerinti értéke",,,,,,,869,,,,,,,,,,
-8693,"Hiányzó, megsemmisült, állományból kivezetett készletek könyv szerinti értéke",,,,,,,869,,,,,,,,,,
-8694,Kereskedelmi áruk veszteségjellegû leltárértékelési különbözete,,,,,,,869,,,,,,,,,,
-87,PÉNZÜGYI MÛVELETEK RÁFORDÍTÁSAI,,,,,Yes,,8,,,,,,,,,,
-871,Befektetett pénzügyi eszközök árfolyamvesztesége,,,,,,,87,,,,,,,,,,
-872,Fizetendõ kamatok és kamatjellegû ráfordítások 1,,,,,Yes,,87,,,,,,,,,,
-8721,"Kölcsönök, hitelek kapcsolt vállalkozásnak fizetendõ kamata",,,,,,,872,,,,,,,,,,
-8722,"Kölcsönök, hitelek egyéb fizetendõ kamata",,,,,,,872,,,,,,,,,,
-8723,Értékpapírok után kapcsolt vállalkozásnak fizetendõ kamat,,,,,,,872,,,,,,,,,,
-8724,Értékpapírok után egyéb fizetendõ kamat,,,,,,,872,,,,,,,,,,
-8725,Hátrasorolt kötelezettségek után kapcsolt vállalkozásnak fizetendõ kamat,,,,,,,872,,,,,,,,,,
-8726,Hátrasorolt kötelezettségek után egyéb fizetendõ kamat,,,,,,,872,,,,,,,,,,
-873,Fizetendõ kamatok és kamatjellegû ráfordítások 2,,,,,Yes,,87,,,,,,,,,,
-874,"Részesedések, értékpapírok, bankbetétek értékvesztése",,,,,Yes,,87,,,,,,,,,,
-8743,Tartós bankbetétek értékvesztése,,,,,,,874,,,,,,,,,,
-8748,Tartós bankbetétek visszaírt értékvesztése,,,,,,,874,,,,,,,,,,
-875,"Forgóeszközök között kimutatott befektetés, értékpapír értékesítésének, beváltásának árfolyamvesztesége",,,,,Yes,,87,,,,,,,,,,
-876,"Átváltáskori, értékeléskori árfolyamveszteség",,,,,Yes,,87,,,,,,,,,,
-8761,Deviza- és valutakészletek forintra átváltásának árfolyam-vesztesége,,,,,,,876,,,,,,,,,,
-877,"Egyéb árfolyamveszteségek, opciós díjak",,,,,Yes,,87,,,,,,,,,,
-878,Vásárolt követelésekkel kapcsolatos ráfordítások,,,,,Yes,,87,,,,,,,,,,
-8781,Behajthatatlan vásárolt követelés leírt összege,,,,,,,878,,,,,,,,,,
-8782,Vásárolt követelés be nem folyt összege,,,,,,,878,,,,,,,,,,
-8783,Vásárolt követelés értékesítésének vesztesége,,,,,,,878,,,,,,,,,,
-879,Egyéb pénzügyi ráfordítások,,,,,Yes,,87,,,,,,,,,,
-8791,Pénzügyi rendezéshez kapcsolódó adott árengedmény,,,,,,,879,,,,,,,,,,
-8792,Közös üzemeltetés megtérítendõ közös költsége,,,,,,,879,,,,,,,,,,
-8793,Közös üzemeltetés átadott nyeresége,,,,,,,879,,,,,,,,,,
-8794,Egyesülés mûködési költségeinek megtérített összege,,,,,,,879,,,,,,,,,,
-88,RENDKÍVÜLI RÁFORDÍTÁSOK,,,,,Yes,,8,,,,,,,,,,
-881,Társaságba bevitt eszközök nyilvántartás szerinti értéke,,,,,,,88,,,,,,,,,,
-882,Jogelõd gazdasági társaságban lévõ megszûnt részesedés nyilvántartás szerinti értéke,,,,,,,88,,,,,,,,,,
-883,"Megszûnt részesedés ellenében kapott eszközök és átvett kötelezettségek értékének különbözete, ha a kapott eszköz értéke kevesebb",,,,,,,88,,,,,,,,,,
-888,Tartozásátvállalás szerzõdés szerinti összege,,,,,,,88,,,,,,,,,,
-889,Egyéb vagyoncsökkenéssel járó rendkívüli ráfordítások,,,,,Yes,,88,,,,,,,,,,
-8891,Térítés nélkül átadott eszközök nyilvántartás szerinti értéke,,,,,,,889,,,,,,,,,,
-8892,Térítés nélkül nyújtott szolgáltatások bekerülési értéke,,,,,,,889,,,,,,,,,,
-8893,Elengedett követelés könyv szerinti értéke,,,,,,,889,,,,,,,,,,
-8894,Véglegesen fejlesztési célra adott támogatás,,,,,,,889,,,,,,,,,,
-8895,Véglegesen nem fejlesztési célra átadott pénzeszközök,,,,,,,889,,,,,,,,,,
-89,NYERESÉGET TERHELÕ ADÓK,,,,,Yes,,8,,,,,,,,,,
-891,Társasági adó,,,,,,,89,,,,,,,,,,
-9,ÉRTÉKESÍTÉS ÁRBEVÉTELE ÉS BEVÉTELEK,,,,,Yes,,,,,,,,,,,,
-91,BELFÖLDI ÉRTÉKESÍTÉS ÁRBEVÉTELE 1,,,,,Yes,,9,,,,,,,,,,
-92,BELFÖLDI ÉRTÉKESÍTÉS ÁRBEVÉTELE 2,,,,,Yes,,9,,,,,,,,,,
-93,EXPORTÉRTÉKESÍTÉS ÁRBEVÉTELE 1,,,,,Yes,,9,,,,,,,,,,
-94,EXPORTÉRTÉKESÍTÉS ÁRBEVÉTELE 2,,,,,Yes,,9,,,,,,,,,,
-96,EGYÉB BEVÉTELEK,,,,,Yes,,9,,,,,,,,,,
-961,"Értékesített immateriális javak, tárgyi eszközök bevétele",,,,,,,96,,,,,,,,,,
-962,"Értékesített, átruházott (engedményezett) követelések elismert értéke",,,,,,,96,,,,,,,,,,
-963,"A mérlegkészítés idõpontjáig pénzügyileg rendezett, az üzleti évhez kapcsolódó egyéb bevételek",,,,,Yes,,96,,,,,,,,,,
-9631,Káreseményekkel kapcsolatosan kapott bevételek,,,,,,,963,,,,,,,,,,
-9632,"Kapott bírságok, kötbérek, fekbérek, késedelmi kamatok, kártérítések",,,,,,,963,,,,,,,,,,
-9633,Behajthatatlannak minõsített és leírt követelésekre kapott összegek,,,,,,,963,,,,,,,,,,
-9634,"Költségek, ráfordítások ellentételezésére kapott támogatás, juttatás",,,,,,,963,,,,,,,,,,
-9635,Termékpálya-szabályozáshoz kapcsolódóan kapott összegek,,,,,,,963,,,,,,,,,,
-964,Utólag kapott - közvetve kapcsolódó - pénzügyileg rendezett engedmény,,,,,,,96,,,,,,,,,,
-965,"Céltartalék felhasználása (csökkenése, megszûnése)",,,,,Yes,,96,,,,,,,,,,
-9651,Várható kötelezettségekre képzett céltartalék felhasználása,,,,,,,965,,,,,,,,,,
-9652,Jövõbeni költségekre képzett céltartalék felhasználása,,,,,,,965,,,,,,,,,,
-9653,Egyéb címen képzett céltartalék felhasználása,,,,,,,965,,,,,,,,,,
-966,"Visszaírt értékvesztés, terven felüli értékcsökkenés",,,,,Yes,,96,,,,,,,,,,
-9661,Készletek visszaírt értékvesztése,,,,,,,966,,,,,,,,,,
-9662,Követelések visszaírt értékvesztése,,,,,,,966,,,,,,,,,,
-9663,Immateriális javak visszaírt terven felüli értékcsökkenése,,,,,,,966,,,,,,,,,,
-9664,Tárgyi eszközök visszaírt terven felüli értékcsökkenése,,,,,,,966,,,,,,,,,,
-967,"Visszafizetési kötelezettség nélkül kapott támogatás, juttatás",,,,,Yes,,96,,,,,,,,,,
-9671,"Költségvetésbõl kapott támogatás, juttatás",,,,,,,967,,,,,,,,,,
-9672,"Önkormányzattól kapott támogatás, juttatás",,,,,,,967,,,,,,,,,,
-9673,"Elkülönített alapoktól kapott támogatás, juttatás",,,,,,,967,,,,,,,,,,
-968,Biztosító által visszaigazolt kártérítés összege,,,,,,,96,,,,,,,,,,
-969,Különféle egyéb bevételek,,,,,Yes,,96,,,,,,,,,,
-9694,Kereskedelmi áruk nyereségjellegû leltárértékelési különbözete,,,,,,,969,,,,,,,,,,
-9695,Negatív üzleti vagy cégértékbõl az üzleti évben leírt összeg,,,,,,,969,,,,,,,,,,
-97,PÉNZÜGYI MÛVELETEK BEVÉTELEI,,,,,Yes,,9,,,,,,,,,,
-971,Kapott (járó) osztalék és részesedés,,,,,Yes,,97,,,,,,,,,,
-9711,Kapcsolt vállalkozástól kapott (járó) osztalék és részesedés,,,,,,,971,,,,,,,,,,
-9712,Egyéb kapott (járó) osztalék és részesedés,,,,,,,971,,,,,,,,,,
-972,Részesedések értékesítésének árfolyamnyeresége,,,,,Yes,,97,,,,,,,,,,
-9721,Kapcsolt vállalkozásnak értékesített részesedés árfolyamnyeresége,,,,,,,972,,,,,,,,,,
-9722,Egyéb értékesített részesedés árfolyamnyeresége,,,,,,,972,,,,,,,,,,
-973,"Befektetett pénzügyi eszközök kamatai, árfolyamnyeresége",,,,,Yes,,97,,,,,,,,,,
-9731,Tartósan adott kölcsön (bankbetét) kapott (járó) kamata,,,,,,,973,,,,,,,,,,
-9732,Kamatozó értékpapír kapott (járó) kamata,,,,,,,973,,,,,,,,,,
-9733,Kamatozó értékpapír értékesítésekor az eladási árban lévõ kamat,,,,,,,973,,,,,,,,,,
-9734,Kamatozó értékpapír vételárában lévõ kamat (csökkentõ tétel),,,,,,,973,,,,,,,,,,
-9735,"Befektetési jegyek kapott hozama, azok eladásakor, beváltásakor realizált nyeresége",,,,,,,973,,,,,,,,,,
-9736,Lízingdíjban lévõ kapott (járó) kamat,,,,,,,973,,,,,,,,,,
-9737,Diszkont értékpapírnál idõarányosan elszámolt összeg,,,,,,,973,,,,,,,,,,
-9738,Eladott (beváltott) értékpapír árfolyamnyeresége,,,,,,,973,,,,,,,,,,
-974,Egyéb kapott (járó) kamatok és kamatjellegû bevételek,,,,,Yes,,97,,,,,,,,,,
-9741,"Forgóeszközök között kimutatott kölcsön, váltókövetelés, pénzeszköz után kapott (járó) kamat",,,,,,,974,,,,,,,,,,
-975,"Forgóeszközök között kimutatott befektetés, értékpapír értékesítésének, beváltásának árfolyamnyeresége",,,,,,,97,,,,,,,,,,
-976,". Átváltási, értékeléskori árfolyamnyereség",,,,,,,97,,,,,,,,,,
-977,"Egyéb árfolyamnyereségek, opciós díjbevételek",,,,,,,97,,,,,,,,,,
-978,Vásárolt követelésekkel kapcsolatos bevételek,,,,,,,97,,,,,,,,,,
-979,Egyéb pénzügyi bevételek,,,,,,,97,,,,,,,,,,
-98,RENDKÍVÜLI BEVÉTELEK,,,,,Yes,,9,,,,,,,,,,
-981,Társaságba bevitt eszközök létesítõ okiratban meghatározott értéke,,,,,,,98,,,,,,,,,,
-983,"Megszûnt részesedés ellenében kapott eszközök és átvett kötelezettségek értékének különbözete, ha a kapott eszközök értéke a több",,,,,,,98,,,,,,,,,,
-988,Tartozásátvállalás során - ellentételezés nélkül - átvállalt kötelezettség összege,,,,,,,98,,,,,,,,,,
-989,Egyéb vagyonnövekedéssel járó rendkívüli bevételek,,,,,Yes,,98,,,,,,,,,,
-9896,Elévült kötelezettség összege,,,,,,,989,,,,,,,,,,

org.adempiere.server-feature/data/import/AccountingIT.csv

@@ -1,334 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent],[Balance Sheet],[Balance Sheet_Name],[US 1120 Balance Sheet],US 1120 Balance Sheet_Name,[Profit & Loss],[Profit & Loss_Name],[US 1120 Income Statement],[US 1120 Income Statement_Name],[Cash Flow],[Cash Flow_Name]
-1,Attivo,,A - Attività,,,Yes,,,1,Attivo,,,,,,,,
-11,Crediti verso i soci per versamenti ancora dovuti,,A - Attività,,,Yes,,1,1.A,Crediti verso i soci per versamenti ancora dovuti,,,,,,,,
-111,Crediti verso i soci per versamenti ancora dovuti,,A - Attività,,,No,,11,1.A.I,Crediti verso i soci per versamenti ancora dovuti,,,,,,,,
-12,Immobilizzazioni,,A - Attività,,,Yes,,1,1.B,Immobilizzazioni,,,,,,,,
-121,Immobilizzazioni immateriali,,A - Attività,,,Yes,,12,1.B.I,Immobilizzazioni immateriali,,,,,,,,
-1211,Costi di impianto e ampliamento,,A - Attività,,,No,,121,1.B.I.1,Costi di impianto e ampliamento,,,,,,,,
-1212,"Costi di ricerca, di sviluppo e di pubblicità",,A - Attività,,,No,,121,1.B.I.2,"Costi di ricerca, di sviluppo e di pubblicità",,,,,,,,
-1213,Diritti di brevetto industriale e diritti di utilizzazione delle opere dell'ingegno,,A - Attività,,,No,,121,1.B.I.3,Diritti di brevetto industriale e diritti di utilizzazione delle opere dell'ingegno,,,,,,,,
-1214,"Concessioni, licenze, marchi e diritti simili",,A - Attività,,,No,,121,1.B.I.4,"Concessioni, licenze, marchi e diritti simili",,,,,,,,
-1215,Avviamento,,A - Attività,,,No,,121,1.B.I.5,Avviamento,,,,,,,,
-1216,Immobilizzazioni immateriali in corso e acconti,,A - Attività,,,No,,121,1.B.I.6,Immobilizzazioni immateriali in corso e acconti,,,,,,,,
-1217-1,Altre immobilizzazioni immateriali,,A - Attività,,,No,,121,1.B.I.7,Altre immobilizzazioni immateriali,,,,,,,,
-1217-2,Progetti,,A - Attività,,Yes,No,PJ_ASSET_ACCT,121,1.B.I.7,Altre immobilizzazioni immateriali,,,,,,,,
-1217-3,Progetti in corso,,A - Attività,,Yes,No,PJ_WIP_ACCT,121,1.B.I.7,Altre immobilizzazioni immateriali,,,,,,,,
-122,Immobilizzazioni materiali,,A - Attività,,,Yes,,12,1.B.II,Immobilizzazioni materiali,,,,,,,,
-1221-1,Terreni,,A - Attività,,,No,,122,1.B.II.1,Terreni e fabbricati,,,,,,,,
-1221-2,Fabbricati non strumentali,,A - Attività,,,No,,122,1.B.II.1,Terreni e fabbricati,,,,,,,,
-1221-3,Fabbricati,,A - Attività,,,No,,122,1.B.II.1,Terreni e fabbricati,,,,,,,,
-1222,Impianti e macchinari,,A - Attività,,,No,,122,1.B.II.2,Impianti e macchinario,,,,,,,,
-1223-1,Attrezzature commerciali,,A - Attività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-2,Attrezzature d'ufficio,,A - Attività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-3,Arredamento,,A - Attività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-4,Automezzi,,A - Attività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1224,Altri beni materiali,,A - Attività,,,No,,122,1.B.II.4,Altri beni materiali,,,,,,,,
-1225,Immobilizzazioni in corso e acconti,,A - Attività,,,No,,122,1.B.II.5,Immobilizzazioni in corso e acconti,,,,,,,,
-1221-4,Fondo ammortamento fabbricati,,L - Passività,,,No,,122,1.B.II.1,Terreni e fabbricati,,,,,,,,
-1223-5,Fondo ammortamento impianti e macchinari,,L - Passività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-6,Fondo ammortamento attrezzature commerciali,,L - Passività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-7,Fondo ammortamento attrezzature d'ufficio,,L - Passività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-8,Fondo ammortamento arredamento,,L - Passività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-1223-9,Fondo ammortamento automezzi,,L - Passività,,,No,,122,1.B.II.3,Attrezzature industriali e commerciali ,,,,,,,,
-123,Immobilizzazioni finanziarie,,A - Attività,,,Yes,,12,1.B.III,Immobilizzazioni finanziarie,,,,,,,,
-1231,Partecipazioni,,A - Attività,,,Yes,,123,1.B.III.1,Partecipazioni,,,,,,,,
-12311,Partecipazioni in imprese controllate,,A - Attività,,,No,,1231,1.B.III.1.a,Partecipazioni in imprese controllate,,,,,,,,
-12312,Partecipazioni in imprese collegate,,A - Attività,,,No,,1231,1.B.III.1.b,Partecipazioni in imprese collegate,,,,,,,,
-12313,Partecipazioni in imprese controllanti,,A - Attività,,,No,,1231,1.B.III.1.c,Partecipazioni in imprese controllanti,,,,,,,,
-12314,Partecipazioni in altre imprese,,A - Attività,,,No,,1231,1.B.III.1.d,Partecipazioni in altre imprese,,,,,,,,
-1232,Crediti,,A - Attività,,,Yes,,123,1.B.III.2,Crediti,,,,,,,,
-12321,Crediti verso imprese controllate,,A - Attività,,,No,,1232,1.B.III.2.a,Crediti verso imprese controllate,,,,,,,,
-12322,Crediti verso imprese collegate,,A - Attività,,,No,,1232,1.B.III.2.b,Crediti verso imprese collegate,,,,,,,,
-12323,Crediti verso controllanti,,A - Attività,,,No,,1232,1.B.III.2.c,Crediti verso controllanti,,,,,,,,
-12324,Crediti verso altri,,A - Attività,,,No,,1232,1.B.III.2.d,Crediti verso altri,,,,,,,,
-1233,Altri titoli,,A - Attività,,,No,,123,1.B.III.3,Altri titoli,,,,,,,,
-1234,Azioni proprie immobilizzate,,A - Attività,,,No,,123,1.B.III.4,Azioni proprie immobilizzate,,,,,,,,
-131,Rimanenze,,A - Attività,,,Yes,,13,1.C.I,Rimanenze,,,,,,,,
-1314-1,Rimanenze di merci,,A - Attività,,Yes,No,W_INVENTORY_ACCT,131,1.C.I.4,Rimanenze: prodotti finiti e merci ,,,,,,,,
-1314-2,Rimanenze di imballaggi,,A - Attività,,,No,,131,1.C.I.4,Rimanenze: prodotti finiti e merci ,,,,,,,,
-1311,Rimanenze di materiali di consumo,,A - Attività,,,No,,131,1.C.I.1,"Rimanenze: materie prime, sussidiarie e di consumo",,,,,,,,
-1312,Merci in produzione,,A - Attività,,Yes,No,P_ASSET_ACCT,131,1.C.I.2,Rimanenze: prodotti in corso di lavorazione e semilavorati ,,,,,,,,
-1313,Lavori in corso su ordinazione,,A - Attività,,,No,,131,1.C.I.3,Rimanenze: lavori in corso su ordinazione,,,,,,,,
-1314-3,Fondo svalutazione magazzino,,L - Passività,,,No,,131,1.C.I.4,Rimanenze: prodotti finiti e merci ,,,,,,,,
-1315,Acconti su rimanenze,,L - Passività,,,No,,131,1.C.I.5,Rimanenze: acconti,,,,,,,,
-13,Attivo circolante,,A - Attività,,,Yes,,1,1.C,Attivo circolante,,,,,,,,
-132-1,Clienti,,A - Attività,,,Yes,,13,1.C.II,Crediti,,,,,,,,
-1321-1,Crediti verso clienti,,A - Attività,,Yes,No,C_RECEIVABLE_ACCT,132-1,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-2,Crediti verso società intragruppo,,A - Attività,,Yes,No,INTERCOMPANYDUEFROM_ACCT,132-1,1.C.II.1,Crediti verso i clienti,,,,,,,,
-132-2,Crediti commerciali,,A - Attività,,,Yes,,13,1.C.II,Crediti,,,,,,,,
-1321-3,Cambiali attive,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-4,Cambiali allo sconto,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-5,Cambiali all'incasso,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-6,Effetti insoluti e protestati,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-7,Crediti insoluti,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-8,Fatture da emettere,I beni e/o i servizi sono usciti ma non ancora fatturati,A - Attività,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-9,Fondo svalutazione crediti,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-1321-10,Fondo rischi su crediti,,A - Attività,,,No,,132-2,1.C.II.1,Crediti verso i clienti,,,,,,,,
-132-3,Crediti intragruppo,,A - Attività,,,Yes,,13,1.C.II,Crediti,,,,,,,,
-1322,Crediti verso imprese controllate ,,A - Attività,,,No,,132-3,1.C.II.2,Crediti verso imprese controllate ,,,,,,,,
-1323,Crediti verso imprese collegate,,A - Attività,,,No,,132-3,1.C.II.3,Crediti verso imprese collegate,,,,,,,,
-1324,Crediti verso imprese controllanti,,A - Attività,,,No,,132-3,1.C.II.4,Crediti verso imprese controllanti,,,,,,,,
-132-4,Crediti diversi,,A - Attività,,,Yes,,13,1.C.II,Crediti,,,,,,,,
-1325-1,IVA nostro credito 4%,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-2,IVA nostro credito 10%,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-3,IVA nostro credito 20%,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-4,Deduzioni dalle tasse,,A - Attività,,Yes,No,T_RECEIVABLES_ACCT,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-5,Crediti per rimborsi delle tasse,,A - Attività,,Yes,No,T_CREDIT_ACCT,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-6,Erario c/acconto IVA,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-7,Credito per IVA,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-8,Personale c/acconti,Anticipi su costi del personale,A - Attività,,Yes,No,E_PREPAYMENT_ACCT,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-9,Crediti v/istituti previdenziali,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-10,Crediti per cauzioni,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-1325-11,Crediti diversi,,A - Attività,,,No,,132-4,1.C.II.5,Crediti verso altri,,,,,,,,
-133,Valori mobiliari,,A - Attività,,,Yes,,13,1.C.III,Attività finanziarie che non costituiscono immobilizzazioni,,,,,,,,
-1331,Partecipazioni in imprese controllate ,,A - Attività,,,No,,133,1.C.III.1,Partecipazioni in imprese controllate ,,,,,,,,
-1332,Partecipazioni in imprese collegate,,A - Attività,,,No,,133,1.C.III.2,Partecipazioni in imprese collegate,,,,,,,,
-1333,Partecipazioni in imprese controllanti,,A - Attività,,,No,,133,1.C.III.3,Partecipazioni in imprese controllanti,,,,,,,,
-1334,Altre partecipazioni ,,A - Attività,,,No,,133,1.C.III.4,Altre partecipazioni ,,,,,,,,
-1335,Azioni proprie per investimento temporaneo,,A - Attività,,,No,,133,1.C.III.5,Azioni proprie per investimento temporaneo,,,,,,,,
-1336,Titoli,,A - Attività,,,No,,133,1.C.III.6,Titoli,,,,,,,,
-134,Disponibilità liquide,,A - Attività,,,Yes,,13,1.C.IV,Disponibilità liquide,,,,,,,,
-1341-1,Banca c/c,,A - Attività,,Yes,No,B_ASSET_ACCT,134,1.C.IV.1,Depositi bancari e postali,,,,,,,,
-1341-2,Transiti verso c/c Bancario,Transazioni in transito verso il c/c bancario,A - Attività,,Yes,No,B_INTRANSIT_ACCT,134,1.C.IV.1,Depositi bancari e postali,,,,,,,,
-1341-3,Poste c/c,,A - Attività,,,No,,134,1.C.IV.1,Depositi bancari e postali,,,,,,,,
-1342,Assegni,,A - Attività,,,No,,134,1.C.IV.2,Assegni,,,,,,,,
-1343-1,Denaro e valori in cassa,,A - Attività,,Yes,No,CB_ASSET_ACCT,134,1.C.IV.3,Denaro e valori in cassa,,,,,,,,
-1343-2,Transiti verso cassa,Transazioni in transito verso la cassa,A - Attività,,Yes,No,CB_CASHTRANSFER_ACCT,134,1.C.IV.3,Denaro e valori in cassa,,,,,,,,
-1343-3,Denaro ricevuto da clienti non identificati,,A - Attività,,Yes,No,B_UNIDENTIFIED_ACCT,134,1.C.IV.3,Denaro e valori in cassa,,,,,,,,
-1343-4,Denaro ricevuto ma non allocato,,A - Attività,,Yes,No,B_UNALLOCATEDCASH_ACCT,134,1.C.IV.3,Denaro e valori in cassa,,,,,,,,
-14,Ratei e risconti attivi,,A - Attività,,,Yes,,1,1.D,Ratei e risconti attivi,,,,,,,,
-141,Ratei attivi,,A - Attività,,,No,,14,1.D.I,Ratei attivi,,,,,,,,
-142,Risconti attivi,,A - Attività,,,No,,14,1.D.II,Risconti attivi,,,,,,,,
-2,Passivo,,L - Passività,,,Yes,, ,2,Passivo,,,,,,,,
-21,Patrimonio netto,,O - Capitale Netto,,,Yes,,2,2.A,Patrimonio netto,,,,,,,,
-211,Capitale,,O - Capitale Netto,,,No,,21,2.A.I,Capitale,,,,,,,,
-212,Riserva da sovrapprezzo delle azioni ,,O - Capitale Netto,,,No,,21,2.A.II,Riserva da sovrapprezzo delle azioni ,,,,,,,,
-213,Riserva di rivalutazione,,O - Capitale Netto,,,No,,21,2.A.III,Riserva di rivalutazione,,,,,,,,
-214,Riserva legale,,O - Capitale Netto,,,No,,21,2.A.IV,Riserva legale,,,,,,,,
-215,Riserve statutarie,,O - Capitale Netto,,,No,,21,2.A.V,Riserve statutarie,,,,,,,,
-216,Riserva per azioni proprie in portafoglio,,O - Capitale Netto,,,No,,21,2.A.VI,Riserva per azioni proprie in portafoglio,,,,,,,,
-217,Altre riserve,,O - Capitale Netto,,,No,,21,2.A.VII,Altre riserve,,,,,,,,
-218,Utili (perdite) portati a nuovo,,O - Capitale Netto,,,No,RETAINEDEARNING_ACCT,21,2.A.VIII,Utili (perdite) portati a nuovo,,,,,,,,
-219,Utile (perdita) dell'esercizio,,O - Capitale Netto,,,No,,21,2.A.IX,Utile (perdita) dell'esercizio,,,,,,,,
-22,Fondo accantonamento rischi ed oneri,,L - Passività,,,Yes,,2,2.B,Fondi per rischi ed oneri,,,,,,,,
-2201,Fondo per trattamento di quiescenza,,L - Passività,,,No,,22,2.B.1,Fondo per trattamento di quiescenza,,,,,,,,
-2202,Fondo per imposte,,L - Passività,,,No,,22,2.B.2,"Fondo per imposte, anche differite",,,,,,,,
-2203-1,Fondo manutenzioni e riparazioni,,L - Passività,,,No,,22,2.B.3,Altri fondi per rischi ed oneri futuri,,,,,,,,
-2203-2,Altri fondi,,L - Passività,,,No,,22,2.B.3,Altri fondi per rischi ed oneri futuri,,,,,,,,
-23,Trattamento di fine rapporto di lavoro subordinato,,L - Passività,,,Yes,,2,2.C,Trattamento di fine rapporto di lavoro subordinato,,,,,,,,
-2301,Debito per TFRL,,L - Passività,,,No,,23,2.C.1,Debito per TFRL,,,,,,,,
-24,Debiti,,L - Passività,,,Yes,,2,2.D,Debiti,,,,,,,,
-24-1,Debiti di finanziamento,,L - Passività,,,Yes,,24,2.D,Debiti,,,,,,,,
-2401,Obbligazioni non convertibili,,L - Passività,,,No,,24-1,2.D.1,Obbligazioni,,,,,,,,
-2402,Obbligazioni convertibili,,L - Passività,,,No,,24-1,2.D.2,Obbligazioni convertibili,,,,,,,,
-2403,Debiti verso soci per finanziamenti,,,,,,,24-1,2.D.3,Debiti verso soci per finanziamenti,,,,,,,,
-2404-1,Mutui ipotecari,,L - Passività,,,No,,24-1,2.D.4,Debiti verso banche,,,,,,,,
-2404-2,Finanziamenti bancari,,L - Passività,,,No,,24-1,2.D.4,Debiti verso banche,,,,,,,,
-2404-3,Sovvenzioni bancarie,,L - Passività,,,No,,24-1,2.D.4,Debiti verso banche,,,,,,,,
-2404-4,Banche c/c passivi,,L - Passività,,,No,,24-1,2.D.4,Debiti verso banche,,,,,,,,
-2405,Finanziamenti non bancari,,L - Passività,,,No,,24-1,2.D.5,Debiti verso altri finanziatori,,,,,,,,
-2408,Debiti rappresentati da titoli di credito,,L - Passività,,,No,,24-1,2.D.8,Debiti rappresentati da titoli di credito,,,,,,,,
-24-6,Altri debiti commerciali,,L - Passività,,,Yes,,24,2.D,Debiti,,,,,,,,
-2406,Acconti,,L - Passività,,Yes,No,C_PREPAYMENT_ACCT,24-6,2.D.6,Debiti per acconti,,,,,,,,
-2407-1,Debiti per servizi,,L - Passività,,Yes,No,V_LIABILITY_SERVICES_ACCT,24-6,2.D.7,Debiti verso fornitori,,,,,,,,
-2407-2,Altri debiti commerciali,,L - Passività,,Yes,No,B_PAYMENTSELECT_ACCT,24-6,2.D.7,Debiti verso fornitori,,,,,,,,
-24-7,Debiti verso Fornitori,,L - Passività,,,Yes,,24,2.D,Debiti,,,,,,,,
-2407-3,Debiti verso fornitori,,L - Passività,,Yes,No,V_LIABILITY_ACCT,24-7,2.D.7,Debiti verso fornitori,,,,,,,,
-2407-4,Cambiali passive,,L - Passività,,,No,,24-7,2.D.7,Debiti verso fornitori,,,,,,,,
-2407-5,Fatture da ricevere,,L - Passività,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,24-7,2.D.7,Debiti verso fornitori,,,,,,,,
-2407-6,Debiti verso intragruppo,,L - Passività,,Yes,No,INTERCOMPANYDUETO_ACCT,24-7,2.D.7,Debiti verso fornitori,,,,,,,,
-2407-7,Altro debiti verso fornitori,,L - Passività,,,No,,24-7,2.D.7,Debiti verso fornitori,,,,,,,,
-24-9,Debiti intragruppo,,L - Passività,,,Yes,,24,2.D,Debiti,,,,,,,,
-2409,Debiti verso imprese controllate,,L - Passività,,,No,,24-9,2.D.9,Debiti verso imprese controllate,,,,,,,,
-2410,Debiti verso imprese collegate,,L - Passività,,,No,,24-9,2.D.10,Debiti verso imprese collegate,,,,,,,,
-2411,Debiti verso controllanti,,L - Passività,,,No,,24-9,2.D.11,Debiti verso controllanti,,,,,,,,
-24-12,Debiti tributari,,L - Passività,,,Yes,,24,2.D,Debiti,,,,,,,,
-2412-1,IVA nostro debito 4%,,L - Passività,,,No,,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-2,IVA nostro debito 10%,,L - Passività,,,No,,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-3,IVA nostro debito 20%,,L - Passività,,,No,,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-4,Debito per IVA,,L - Passività,,,No,,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-5,Debito per imposte su benefici differiti,,L - Passività,,Yes,No,T_DUE_ACCT,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-6,Erario c/ritenute da versare,Sostituto d'imposta,L - Passività,,Yes,No,WITHHOLDING_ACCT,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-7,Altri debiti verso l'erario,,L - Passività,,,No,,24-12,2.D.12,Altri tributari,,,,,,,,
-2412-8,Debiti per imposte,,L - Passività,,Yes,No,T_LIABILITY_ACCT,24-12,2.D.12,Altri tributari,,,,,,,,
-24-14,Debiti diversi,,L - Passività,,,Yes,,24,2.D,Debiti,,,,,,,,
-2413-1,Debiti v/istituti previdenziali,,L - Passività,,,No,,24-14,2.D.13,Debiti verso istituti di previdenza e di sicurezza sociale,,,,,,,,
-2413-2,Istituti previdenziali,,L - Passività,,,No,,24-14,2.D.13,Debiti verso istituti di previdenza e di sicurezza sociale,,,,,,,,
-2414-1,Personale c/retribuzioni,,L - Passività,,,No,,24-14,2.D.14,Altri debiti,,,,,,,,
-2414-2,Personale c/liquidazioni,,L - Passività,,,No,,24-14,2.D.14,Altri debiti,,,,,,,,
-2414-3,Debiti per cauzioni,,L - Passività,,,No,,24-14,2.D.14,Altri debiti,,,,,,,,
-2414-4,Debiti diversi,,L - Passività,,,No,,24-14,2.D.14,Altri debiti,,,,,,,,
-25,Ratei e risconti passivi,,L - Passività,,,Yes,,2,2.E,Ratei e risconti passivi,,,,,,,,
-251,Ratei passivi,,L - Passività,,,No,,25,2.E.I,Ratei passivi,,,,,,,,
-252,Risconti passivi,,L - Passività,,,No,,25,2.E.II,Risconti passivi,,,,,,,,
-4,Altri conti patrimoniali,,A - Attività,,,Yes,, , ,,,,,,,,,
-41,Conti transitori e finali,,A - Attività,,,Yes,,4,,,,,,,,,,
-411,Conto del patrimonio,,A - Attività,,,No,,41,,,,,,,,,,
-412,Bilancio di apertura,,A - Attività,,,No,,41,,,,,,,,,,
-42,Conti d'ordine,,A - Attività,,,Yes,,4,,,,,,,,,,
-421,Impegni,,A - Attività,,,Yes,,42,,,,,,,,,,
-421-1,Beni da ricevere,,A - Attività,,,No,,421,,,,,,,,,,
-421-2,Fornitori per beni da ricevere,,A - Attività,,Yes,No,V_PREPAYMENT_ACCT,421,,,,,,,,,,
-421-3,Beni da consegnare,,L - Passività,,,No,,421,,,,,,,,,,
-421-4,Clienti per beni da consegnare,,A - Attività,,,No,,421,,,,,,,,,,
-421-5,Beni in leasing,,L - Passività,,,No,,421,,,,,,,,,,
-421-6,Creditori per beni in leasing,,A - Attività,,,No,,421,,,,,,,,,,
-422,Beni di terzi,,A - Attività,,,Yes,,42,,,,,,,,,,
-422-1,Beni di terzi,,A - Attività,,,No,,422,,,,,,,,,,
-423,Beni nostri presso terzi,,A - Attività,,,Yes,,42,,,,,,,,,,
-423-1,Beni nostri presso terzi,,A - Attività,,,No,,423,,,,,,,,,,
-424,Rischi,,A - Attività,,,Yes,,42,,,,,,,,,,
-424-1,Rischi,,A - Attività,,,No,,424,,,,,,,,,,
-3,Risultato economico,,R - Ricavi,,,Yes,,,,,,,3.E.23,Utile o perdita dell'esercizio,,,,
-30,Risultato prima delle imposte,,R - Ricavi,,,Yes,,3,,,,,3.ABCDE,Risultato prima delle imposte,,,,
-3522,Imposte sul reddito dell'esercizio,,E - Costi,,,No,,3,,,,,3.E.22,Imposte sul reddito dell'esercizio,,,,
-31,Valore della produzione,,R - Ricavi,,,Yes,,30,,,,,3.A,Valore della produzione,,,,
-311-1,Ricavi vendite e prestazioni,,R - Ricavi,,,Yes,,31,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-11,Vendite di imballaggi,,R - Ricavi,,,No,,311-1,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-12,Ricavi per prestazione di servizi,,R - Ricavi,,,No,,311-1,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-13,Sconti per pagamenti anticipati,,R - Ricavi,,Yes,No,PAYDISCOUNT_EXP_ACCT,311-1,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-14,Resi su vendite,,E - Costi,,,No,,311-1,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-15,Ribassi e abbuoni passivi,,E - Costi,,Yes,No,P_TRADEDISCOUNTREC_ACCT,311-1,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-3295-5,Premi a clienti,,E - Costi,,,No,,311-1,,,,,3.B.9.e,Altri costi del personale,,,,
-315-7,Rimborso spese,,R - Ricavi,,,No,,311-1,,,,,3.A.5,Altri ricavi e proventi,,,,
-311-2,Vendite di merci,,R - Ricavi,, ,Yes,,31,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-21,Ricavi fatturati e spediti,,R - Ricavi,,Yes,No,P_REVENUE_ACCT,311-2,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-22,Ricavi fatturati ma non spediti,,R - Ricavi,,Yes,No,UNEARNEDREVENUE_ACCT,311-2,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-311-23,Ricavi vendite non ancora fatturate,,R - Ricavi,,Yes,No,NOTINVOICEDREVENUE_ACCT,311-2,,,,,3.A.1,Ricavi delle vendite e delle prestazioni,,,,
-315,Altri ricavi e proventi,,R - Ricavi,,,Yes,,31,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-1,Ricavi e proventi vari,,R - Ricavi,,Yes,No,CH_REVENUE_ACCT,315,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-2,Fitti attivi,,R - Ricavi,,,No,,315,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-3,Arrotondamenti positivi,,R - Ricavi,,,No,,315,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-4,Ricavi da scontrini,,R - Ricavi,,Yes,No,CB_RECEIPT_ACCT,315,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-5,Differenze positive sul cambio (stessa divisa estera),Guadagni realizzati per via del differente cambio tra il giorno dell'emissione del documento contabile ed il giorno del pagamento,R - Ricavi,,Yes,No,UNREALIZEDGAIN_ACCT,315,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-6,Differenze positive sul cambio (divisa differente tra documento e pagamento),Guadagni realizzati per via della differente divisa utilizzata per il documento contabile ed il pagamento,R - Ricavi,,Yes,No,REALIZEDGAIN_ACCT,315,,,,,3.A.5,Altri ricavi e proventi,,,,
-32,Costi della produzione,,E - Costi,,,Yes,,30,,,,,3.B,,,,,
-36,Conti vari,,,,,Yes,,3,,,,,,,,,,
-36-1,Perdite su prodotti fatturati,Differenza tra prezzo di costo e prezzo di fatturazione,E - Costi,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,36,,,,,,,,,,
-36-2,Varianza del prezzo di acquisto,Differenza tra prezzo di acquisto con i costi standard,E - Costi,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,36,,,,,,,,,,
-36-3,Benefici in valori negoziabili,,E - Costi,,Yes,No,PPVOFFSET_ACCT,36,,,,,,,,,,
-36-4,Bilancio in transito,Da ricontrollare e risolvere,E - Costi,,Yes,No,SUSPENSEBALANCING_ACCT,36,,,,,,,,,,
-36-5,Errore nel bilancio,Da ricontrollare e risolvere,E - Costi,,Yes,No,SUSPENSEERROR_ACCT,36,,,,,,,,,,
-36-6,Perdite e guadagni,,E - Costi,,Yes,No,DEFAULT_ACCT,36,,,,,,,,,,
-326,Costi acquisto merci e materiali di consumo,,E - Costi,,,Yes,,32,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-326-1,Acquisti di merci invendute,,E - Costi,,,No,,326,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-326-2,Acquisti di imballaggi,,E - Costi,,,No,,326,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-326-3,Acquisti di materiali di consumo,,E - Costi,,Yes,No,P_EXPENSE_ACCT,326,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-326-4,Resi su acquisti,,R - Ricavi,,,No,,326,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-326-5,Ribassi e abbuoni attivi,,R - Ricavi,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,326,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-315-8,Premi da fornitori,,E - Costi,,,No,,326,,,,,3.A.5,Altri ricavi e proventi,,,,
-315-9,Sconti per pagamenti anticipati,,E - Costi,,Yes,No,PAYDISCOUNT_REV_ACCT,326,,,,,3.A.5,Altri ricavi e proventi,,,,
-326-6,Acquisti di merci vendute,,E - Costi,,Yes,No,P_COGS_ACCT,326,,,,,3.B.6,"Acquisti materie prime, sussidiarie, di consumo e di merci",,,,
-327,Costi per prestazioni e servizi,,E - Costi,,,Yes,,32,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-1,Costi di trasporto,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-2,Costi di energia,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-3,Costi di pubblicità,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-4,Assicurazioni,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-5,Spese postali,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-6,Spese telefoniche,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-7,Spese legali e notarili,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-8,Spese di banca,,E - Costi,,Yes,No,B_EXPENSE_ACCT,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-327-9,Manutenzioni riparazioni,,E - Costi,,,No,,327,,,,,3.B.7,Spese per prestazione di servizi ,,,,
-3295-1,Imponibile omaggi,,E - Costi,,,No,,327,,,,,3.B.9.e,Altri costi del personale,,,,
-3295-2,IVA c/omaggi,,E - Costi,,,No,,327,,,,,3.B.9.e,Altri costi del personale,,,,
-3295-3,Provvigioni passive,,E - Costi,,,No,,327,,,,,3.B.9.e,Altri costi del personale,,,,
-3295-4,Competenze a terzi,,E - Costi,,,No,,327,,,,,3.B.9.e,Altri costi del personale,,,,
-328,Costi per godimento beni di terzi,,E - Costi,,,Yes,,32,,,,,3.B.8,Spese per godimento di beni di terzi ,,,,
-328-1,Fitti passivi,,E - Costi,,,No,,328,,,,,3.B.8,Spese per godimento di beni di terzi ,,,,
-328-2,Canoni leasing,,E - Costi,,,No,,328,,,,,3.B.8,Spese per godimento di beni di terzi ,,,,
-329,Costi per il personale,,E - Costi,,,Yes,,32,,,,,3.B.9,Costi del personale,,,,
-3291,Salari e stipendi,,E - Costi,,Yes,No,E_EXPENSE_ACCT,329,,,,,3.B.9.a,Salari e stipendi,,,,
-3292,Oneri sociali,,E - Costi,,,No,,329,,,,,3.B.9.b,Oneri sociali,,,,
-3293,Trattamenti di fine rapporto di lavoro,,E - Costi,,,No,,329,,,,,3.B.9.c,Accantonamento al Trattamento di Fine Rapporto Lavorativo,,,,
-3294,Trattamenti di quiescenza e simili,,E - Costi,,,No,,329,,,,,3.B.9.d,Accantonamento per trattamento di quiescenza e simili ,,,,
-3295-6,Altri costi per il personale,,E - Costi,,,No,,329,,,,,3.B.9.e,Altri costi del personale,,,,
-3210,Ammortamenti e svalutazioni,,E - Costi,,,Yes,,32,,,,,3.B.10,Ammortamenti e svalutazioni,,,,
-32101,Ammortamento immobilizzazioni immateriali,,E - Costi,,,Yes,,3210,,,,,3.B.10.a,Ammortamento delle immobilizzazioni immateriali ,,,,
-32101-1,Ammortamento impianto e ampliamento,,E - Costi,,,No,,32101,,,,,3.B.10.a,Ammortamento delle immobilizzazioni immateriali ,,,,
-32101-2,Ammortamento avviamento,,E - Costi,,,No,,32101,,,,,3.B.10.a,Ammortamento delle immobilizzazioni immateriali ,,,,
-32101-3,Ammortamento di altre immobilizzazioni immateriali,,E - Costi,,,No,,32101,,,,,3.B.10.a,Ammortamento delle immobilizzazioni immateriali ,,,,
-32102,Ammortamento immobilizzazioni materiali,,E - Costi,,,Yes,,3210,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32102-1,Ammortamento fabbricati,,E - Costi,,,No,,32102,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32102-2,Ammortamento impianti e macchinari,,E - Costi,,,No,,32102,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32102-3,Ammortamento attrezzature commerciali,,E - Costi,,,No,,32102,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32102-4,Ammortamento attrezzature d'ufficio,,E - Costi,,,No,,32102,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32102-5,Ammortamento arredamento,,E - Costi,,,No,,32102,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32102-6,Ammortamento automezzi,,E - Costi,,,No,,32102,,,,,3.B.10.b,Ammortamento delle immobilizzazioni materiali ,,,,
-32103,Altre svalutazioni delle immobilizzazioni ,,E - Costi,,,No,,3210,,,,,3.B.10.c,Altre svalutazioni delle immobilizzazioni ,,,,
-32104,Svalutazioni,,E - Costi,,,Yes,,3210,,,,,3.B.10,Ammortamenti e svalutazioni,,,,
-32104-1,Svalutazioni dell'attivo circolante e delle disponibilità liquide ,,E - Costi,,Yes,No,CB_EXPENSE_ACCT,32104,,,,,3.B.10.d,Svalutazioni dell'attivo circolante e delle disponibilità liquide ,,,,
-32104-2,Differenze di cassa,,E - Costi,,Yes,No,CB_DIFFERENCES_ACCT,32104,,,,,3.B.10.d,Svalutazioni dell'attivo circolante e delle disponibilità liquide ,,,,
-3211,Svalutazione magazzino,,E - Costi,,Yes,No,W_REVALUATION_ACCT,3210,,,,,3.B.11,"Variazioni rimanenze materie prime, sussidiarie, di consumo e merci",,,,
-3212-3,Svalutazione crediti,,E - Costi,,,No,,3210,,,,,3.B.12,Accantonamento per rischi,,,,
-312,Esistenza iniziale e finale,,E - Costi,,,Yes,,32,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-1,Esistenza iniziale merci,,E - Costi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-2,Esistenza iniziale imballaggi,,E - Costi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-3,Esistenza iniziale materie di consumo,,E - Costi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-4,Rimanenze finali merci,,R - Ricavi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-5,Rimanenze finali imballaggi,,R - Ricavi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-6,Rimanenze finali materie di consumo,,R - Ricavi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-7,Attualizzazione delle rimanenze finali,,E - Costi,,Yes,No,W_INVACTUALADJUST_ACCT,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-8,Variazioni merci,,E - Costi,,Yes,No,W_DIFFERENCES_ACCT,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-9,Variazioni imballaggi,,E - Costi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-312-10,Variazioni materie di consumo,,E - Costi,,,No,,312,,,,,3.A.2,"Variazione rimanenze prodotti in lavorazione, semilavorati e finiti",,,,
-313,Variazione dei lavori in corso su ordinazione,,E - Costi,,,No,,312,,,,,3.A.3,Variazione dei lavori in corso su ordinazione,,,,
-314,Incrementi di immobilizzazioni per lavori interni,,E - Costi,,,No,,312,,,,,3.A.4,Incrementi di immobilizzazioni per lavori interni,,,,
-3212,Accantonamenti per rischi,,E - Costi,,,Yes,,32,,,,,3.B.12,Accantonamenti per rischi,,,,
-3212-1,Accantonamenti per rischi su crediti,,E - Costi,,,No,,3212,,,,,3.B.12,Accantonamenti per rischi,,,,
-3213-1,Accantonamenti su imposte,,E - Costi,,,No,,3212,,,,,3.B.13,Altri accantonamenti ,,,,
-3212-2,Altri accantonamenti rischi-oneri,,E - Costi,,,No,,3212,,,,,3.B.12,Accantonamenti per rischi,,,,
-3213,Altri accantonamenti,,E - Costi,,,Yes,,32,,,,,3.B.13,Altri accantonamenti ,,,,
-3213-2,Accantonamenti per spese future,,E - Costi,,,No,,3213,,,,,3.B.13,Altri accantonamenti ,,,,
-3213-3,Accantonamenti per manutenzioni e riparazioni,,E - Costi,,,No,,3213,,,,,3.B.13,Altri accantonamenti ,,,,
-3213-4,Altri accantonamenti,,E - Costi,,,No,,3213,,,,,3.B.13,Altri accantonamenti ,,,,
-3214,Oneri diversi,,E - Costi,,,Yes,,32,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-1,Imposta di bollo,,E - Costi,,,No,,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-2,Tassa di concessione governativa,,E - Costi,,,No,,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-3,Imposte comunali,,E - Costi,,,No,,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-4,Imposte anticipate ai fornitori,,E - Costi,,Yes,No,T_EXPENSE_ACCT,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-5,Imposte di esercizio,,E - Costi,,,No,,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-6,Perdite su crediti,,E - Costi,,Yes,No,WRITEOFF_ACCT,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-7,Differenze negative sul cambio (stessa divisa estera),Perdite realizzate per via del differente cambio tra il giorno dell'emissione del documento contabile ed il giorno del pagamento,E - Costi,,Yes,No,UNREALIZEDLOSS_ACCT,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-8,Differenze negative sul cambio (divisa differente tra documento e pagamento),Perdite realizzate per via della differente divisa utilizzata per il documento contabile ed il pagamento,E - Costi,,Yes,No,REALIZEDLOSS_ACCT,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-9,Oneri e perdite varie,,E - Costi,,Yes,No,CH_EXPENSE_ACCT,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-3214-10,Arrotondamenti negativi,,E - Costi,,Yes,No,CURRENCYBALANCING_ACCT,3214,,,,,3.B.14,Oneri diversi di gestione ,,,,
-33,Proventi e oneri finanziari,,R - Ricavi,,,Yes,,30,,,,,3.C,Proventi e oneri finanziari,,,,
-3315,Proventi da partecipazioni,,R - Ricavi,,,Yes,,33,,,,,3.C.15,Proventi da partecipazioni,,,,
-3315-1,Proventi da partecipazioni,,R - Ricavi,,,No,,3315,,,,,3.C.15,Proventi da partecipazioni,,,,
-3316,Altri proventi finanziari ,,R - Ricavi,,,Yes,,33,,,,,3.C.16,Altri proventi finanziari,,,,
-3316-1,Proventi da crediti iscritti nelle immobilizzazioni ,,R - Ricavi,,,No,,3316,,,,,3.C.16.a,Proventi da crediti iscritti nelle immobilizzazioni ,,,,
-3316-3,Proventi da titoli iscritti all'attivo circolante che non costituiscono partecipazioni ,,R - Ricavi,,,No,,3316,,,,,3.C.16.c,Proventi da titoli iscritti all'attivo circolante che non costituiscono partecipazioni ,,,,
-3316-41,Interessi attivi da banche,,R - Ricavi,,Yes,No,B_INTERESTREV_ACCT,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-42,Interessi attivi da clienti,,R - Ricavi,,,No,,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-43,Interessi attivi vari,,R - Ricavi,,,No,,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-44,Interessi su titoli,,R - Ricavi,,,No,,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-45,Proventi dalla rivalutazione dei conti correnti bancari in divisa estera,,R - Ricavi,,Yes,No,B_REVALUATIONGAIN_ACCT,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-46,Differenze positive tra le fatture e le scritture bancarie,,R - Ricavi,,Yes,No,B_SETTLEMENTGAIN_ACCT,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-47,Proventi finanziari vari,,R - Ricavi,,,No,,3316,,,,,3.C.16.d,Proventi diversi dai precedenti,,,,
-3316-2,Utile su titoli,,R - Ricavi,,,No,,3316,,,,,3.C.16.b,Proventi da titoli iscritti nelle immobilizzazioni che non costituiscono partecipazioni ,,,,
-3317,Oneri finanziari,,E - Costi,,,Yes,,33,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-1,Interessi passivi a banche,,E - Costi,,Yes,No,B_INTERESTEXP_ACCT,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-2,Interessi passivi a fornitori,,E - Costi,,,No,,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-3,Interessi passivi su finanziamenti,,E - Costi,,,No,,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-4,Interessi passivi su mutui,,E - Costi,,,No,,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-5,Interessi passivi vari,,E - Costi,,,No,,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-6,Oneri dalla rivalutazione dei conti correnti bancari in divisa estera,,E - Costi,,Yes,No,B_REVALUATIONLOSS_ACCT,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-7,Differenze negative tra le fatture e le scritture bancarie,,E - Costi,,Yes,No,B_SETTLEMENTLOSS_ACCT,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-8,Oneri finanziari vari,,E - Costi,,,No,,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-3317-9,Perdite su titoli,,E - Costi,,,No,,3317,,,,,3.C.17,Interessi ed altri oneri finanziari,,,,
-34,Rettifiche di valore di attività finanziarie,,R - Ricavi,,,Yes,,30,,,,,3.D,Rettifiche di valore di attività finanziarie,,,,
-3418,Rivalutazioni,,R - Ricavi,,,Yes,,34,,,,,3.D.18,Rivalutazioni,,,,
-34181,Rivalutazioni di partecipazioni,,R - Ricavi,,,No,,3418,,,,,3.D.18.a,Rivalutazioni di partecipazioni,,,,
-34182,Rivalutazioni di immobilizzazioni finanziarie non partecipazioni,,R - Ricavi,,,No,,3418,,,,,3.D.18.b,Rivalutazioni di immobilizzazioni finanziarie non partecipazioni,,,,
-34183,Rivalutazioni di titoli iscritti nell'attivo circolante non partecipazioni,,R - Ricavi,,,No,,3418,,,,,3.D.18.c,Rivalutazioni di titoli iscritti nell'attivo circolante non partecipazioni,,,,
-3419,Svalutazioni,,E - Costi,,,Yes,,34,,,,,3.D.19,Svalutazioni,,,,
-34191,Svalutazioni di partecipazioni,,E - Costi,,,Yes,,3419,,,,,3.D.19.a,Svalutazioni di partecipazioni,,,,
-34192,Svalutazioni di immobilizzazioni finanziarie non partecipazioni,,E - Costi,,,Yes,,3419,,,,,3.D.19.b,Svalutazioni di immobilizzazioni finanziarie non partecipazioni,,,,
-34193,Svalutazioni di titoli iscritti nell'attivo circolante non partecipazioni,,E - Costi,,,Yes,,3419,,,,,3.D.19.c,Svalutazioni di titoli iscritti nell'attivo circolante non partecipazioni,,,,
-35,Proventi ed oneri straordinari,,R - Ricavi,,,Yes,,30,,,,,3.E,Proventi ed oneri straordinari,,,,
-3520,Proventi straordinari,,R - Ricavi,,,Yes,,35,,,,,3.E.20,Proventi straordinari,,,,
-3520-1,Plusvalenze,,R - Ricavi,,,No,,3520,,,,,3.E.20,Proventi straordinari,,,,
-3520-2,Sopravvenienze e insussistenze attive,,R - Ricavi,,,No,,3520,,,,,3.E.20,Proventi straordinari,,,,
-3521,Oneri straordinari,,E - Costi,,,Yes,,35,,,,,3.E.21,Oneri straordinari,,,,
-3521-1,Minusvalenze,,E - Costi,,,No,,3521,,,,,3.E.21,Oneri straordinari,,,,
-3521-2,Sopravvenienze e insussistenze passive,,E - Costi,,Yes,No,INCOMESUMMARY_ACCT,3521,,,,,3.E.21,Oneri straordinari,,,,

org.adempiere.server-feature/data/import/AccountingRO.csv

@@ -1,549 +0,0 @@
-"[Account_Value]","[Account_Name]","[Account_Description]","[Account_Type]","[Account_Sign]","[Account_Document]","[Account_Summary]","[Default_Account]","[Account_Parent]","[Balance Sheet]","[Balance Sheet_Name]","[US 1120 Balance Sheet]","US 1120 Balance Sheet_Name","[Profit & Loss]","[Profit & Loss_Name]","[US 1120 Income Statement]","[US 1120 Income Statement_Name]","[Cash Flow]","[Cash Flow_Name]","[tri]"
-1,"1 - CONTURI DE CAPITALURI","1 - CONTURI DE CAPITALURI","Owner's Equity",,"Yes","Yes",,,1,"1 - CONTURI DE CAPITALURI",,,,,,,,,100000000
-10,"10 - CAPITAL ŞI REZERVE","10 - CAPITAL ŞI REZERVE","Owner's Equity",,"Yes","Yes",,1,10,"10 - CAPITAL ŞI REZERVE",,,,,,,,,100000001
-101,"101 - CAPITAL SOCIAL","101 - Capital social","Liability",,"Yes","Yes",,10,101,"101 - CAPITAL SOCIAL",,,,,,,,,101000002
-1011,"1011 - Capital subscris nevărsat","1011 - Capital subscris nevărsat","Liability","Credit","No","No",,101,1011,"1011 - Capital subscris nevărsat",,,,,,,,,101100003
-1012,"1012 - Capital subscris vărsat","1012 - Capital subscris vărsat","Liability","Credit","No","No",,101,1012,"1012 - Capital subscris vărsat",,,,,,,,,101200003
-1015,"1015 - Patrimoniul regiei","1015 - Patrimoniul regiei","Liability","Credit","No","No",,101,1015,"1015 - Patrimoniul regiei",,,,,,,,,101500003
-1016,"1016 - Patrimoniul public","1016 - Patrimoniul public","Liability","Credit","No","No",,101,1016,"1016 - Patrimoniul public",,,,,,,,,101600003
-104,"104 - PRIME DE CAPITAL","104 - Prime de capital","Liability","Credit","Yes","Yes",,10,104,"104 - PRIME DE CAPITAL",,,,,,,,,104000002
-1041,"1041 - Prime de emisiune","1041 - Prime de emisiune","Liability","Credit","No","No",,104,1041,"1041 - Prime de emisiune",,,,,,,,,104100003
-1042,"1042 - Prime de fuziune","1042 - Prime de fuziune","Liability","Credit","No","No",,104,1042,"1042 - Prime de fuziune",,,,,,,,,104200003
-1043,"1043 - Prime de aport","1043 - Prime de aport","Liability","Credit","No","No",,104,1043,"1043 - Prime de aport",,,,,,,,,104300003
-1044,"1044 - PRIME DE CONVERSIE A OBLIGAŢIUNILOR ÎN ACŢIUNI","1044 - Prime de conversie a obligaţiunilor în acţiuni","Liability","Credit","No","No",,104,1044,"1044 - PRIME DE CONVERSIE A OBLIGAŢIUNILOR ÎN ACŢIUNI",,,,,,,,,104400003
-105,"105 - REZERVE DIN REEVALUARE","105 - Rezerve din reevaluare","Liability","Credit","No","No",,10,105,"105 - REZERVE DIN REEVALUARE",,,,,,,,,105000002
-106,"106 - REZERVE","106 - Rezerve","Liability","Credit","Yes","Yes",,10,106,"106 - REZERVE",,,,,,,,,106000002
-1061,"1061 - Rezerve legale","1061 - Rezerve legale","Liability","Credit","No","No",,106,1061,"1061 - REZERVE LEGALE",,,,,,,,,106100003
-1063,"1063 - Rezerve statutare sau contractuale","1063 - Rezerve statutare sau contractuale","Liability","Credit","No","No",,106,1063,"1063 - REZERVE STATUTARE SAU CONTRACTUALE",,,,,,,,,106300003
-1065,"1065 - Rezerve reprezentând surplusul realizat din rezervele din reevaluare","1065 - Rezerve reprezentând surplusul realizat din rezervele din reevaluare","Liability","Credit","No","No",,106,1065,"1065 - Rezerve reprezentând surplusul realizat din rezervele din reevaluare",,,,,,,,,106500003
-1068,"1068 - ALTE REZERVE","1068 - Alte rezerve","Liability","Credit","No","No",,106,1068,"1068 - ALTE REZERVE",,,,,,,,,106800003
-109,"109 - ACŢIUNI PROPRII","109 - Acţiuni proprii","Owner's Equity",,"Yes","Yes",,10,109,"109 - ACŢIUNI PROPRII",,,,,,,,,109000002
-1091,"1091 - Acţiuni proprii deţinute pe termen scurt","1091 - Acţiuni proprii deţinute pe termen scurt","Owner's Equity",,"No","No",,109,1091,"1091 - Acţiuni proprii deţinute pe termen scurt",,,,,,,,,109100003
-1092,"1092 - Acţiuni proprii deţinute pe termen lung","1092 - Acţiuni proprii deţinute pe termen lung","Owner's Equity",,"No","No",,109,1902,"1092 - Acţiuni proprii deţinute pe termen lung",,,,,,,,,109200003
-11,"11 - REZULTATUL REPORTAT","11 - Rezultatul reportat","Owner's Equity",,"Yes","Yes",,1,11,"11 - REZULTATUL REPORTAT",,,,,,,,,110000001
-117,"117 - REZULTAT REPORTAT","117 - Rezultat reportat","Asset",,"Yes","Yes",,11,117,"117 - REZULTAT REPORTAT",,,,,,,,,117000002
-1171,"1171 - Rezultatul reportat reprezentând  profitul nerepartizat sau pierderea neacoperită","1171 - Rezultatul reportat reprezentând  profitul nerepartizat sau pierderea neacoperită","Asset",,"No","No",,117,1171,"1171 - Rezultatul reportat reprezentand  profitul nerepartizat sau pierderea neacoperită",,,,,,,,,117100003
-1172,"1172 - Rezultatul reportat provenit din adoptarea pentru prima data a IAS - mai putin IAS 29","1172 - Rezultatul reportat provenit din adoptarea pentru prima data a IAS - mai putin IAS 29","Asset",,"No","No",,117,1172,"1172 - Rezultatul reportat provenit din adoptarea pentru prima data a IAS - mai putin IAS 29",,,,,,,,,117200003
-1174,"1174 - Rezultatul reportat provenit din corectarea erorilor contabile","1174 - Rezultatul reportat provenit din corectarea erorilor contabile","Asset",,"No","No",,117,1174,"1174 - Rezultatul reportat provenit din corectarea erorilor contabile",,,,,,,,,117400003
-1176,"1176 - Rezultatul reportat provenind din trecerea la aplicarea Reglementărilor contabile conforme cu Directiva a patra a CEE","1176 - Rezultatul reportat provenind din trecerea la aplicarea Reglementărilor contabile conforme cu Directiva a patra a CEE","Asset",,"No","No",,117,1176,"1176 - Rezultatul reportat provenind din trecerea la aplicarea Reglemetărilor contabile conforme cu Directiva a patra a CEE",,,,,,,,,117600003
-12,"12 - REZULTATUL EXERCIŢIULUI","12 - Rezultatul exerciţiului","Asset",,"Yes","Yes",,1,12,"12 - REZULTATUL EXERCIŢIULUI",,,,,,,,,120000001
-121,"121 - Profit şi pierdere","121 - Profit şi pierdere","Expense",,"No","No","INCOMESUMMARY_ACCT",12,121,"121 - PROFIT ŞI PIERDERE",,,,,,,,,121000002
-129,"129 - Repartizarea profitului","129 - Repartizarea profitului","Asset",,"No","No",,12,129,"129 - REPARTIZAREA PROFITULUI",,,,,,,,,129000002
-13,"13 - SUBVENŢII PENTRU INVESTIŢII","13 - Subvenţii pentru investiţii","Asset",,"Yes","Yes",,1,13,"13 - SUBVENŢII PENTRU INVESTIŢII",,,,,,,,,130000001
-131,"131 - Subvenţii pentru investiţii","131 - Subvenţii pentru investiţii","Liability",,"No","No",,13,131,"131 - Subvenţii pentru investiţii",,,,,,,,,131000002
-132,"132 - Împrumuturi nerambursabile cu caracter de subvenţii pentru investiţii","132 - Împrumuturi nerambursabile cu caracter de subvenţii pentru investiţii",,,"No","No",,13,132,"132 - Împrumuturi nerambursabile cu caracter de subvenţii pentru investiţii",,,,,,,,,132000002
-133,"133 - Donaţii pentru investiţii","133 - Donaţii pentru investiţii",,,"No","No",,13,133,"133 - Donaţii pentru investiţii",,,,,,,,,133000002
-134,"134 - Plusuri de inventar de natura imobilizărilor","134 - Plusuri de inventar de natura imobilizărilor",,,"No","No",,13,134,"134 - Plusuri de inventar de natura imobilizărilor",,,,,,,,,134000002
-138,"138 - Alte sume primite cu caracter de subvenţii pentru investiţii","138 - Alte sume primite cu caracter de subvenţii pentru investiţii",,,"No","No",,13,138,"138 - Alte sume primite cu caracter de subvenţii pentru investiţii",,,,,,,,,138000002
-15,"15 - PROVIZIOANE PENTRU RISCURI ŞI CHELTUIELI","15 - Provizioane pentru riscuri şi cheltuieli","Liability",,"Yes","Yes",,1,15,"15 - PROVIZIOANE PENTRU RISCURI ŞI CHELTUIELI",,,,,,,,,150000001
-151,"151 - PROVIZIOANE PENTRU RISCURI ŞI CHELTUIELI","151 - Provizioane pentru riscuri şi cheltuieli","Liability","Credit","Yes","Yes",,15,151,"151 - PROVIZIOANE PENTRU RISCURI ŞI CHELTUIELI",,,,,,,,,151000002
-1511,"1511 - Provizioane pentru litigii","1511 - Provizioane pentru litigii","Liability","Credit","No","No",,151,1511,"1511 - Provizioane pentru litigii",,,,,,,,,151100003
-1512,"1512 - Provizioane pentru garanţii acordate clienţilor","1512 - Provizioane pentru garanţii acordate clienţilor","Liability","Credit","No","No",,151,1512,"1512 - Provizioane pentru garanţii acordate clienţilor",,,,,,,,,151200003
-1513,"1513 - Provizioane pentru dezafectarea imobilizărilor corporale şi alte acţiuni similare legate de acestea","1513 - Provizioane pentru dezafectarea imobilizărilor corporale şi alte acţiuni similare legate de acestea","Liability","Credit","No","No",,151,1513,"1513 - Provizioane pentru dezafectarea imobilizărilor corporale şi alte acţiuni similare legate de acestea",,,,,,,,,151300003
-1514,"1514 - Provizioane pentru restructurare","1514 - Provizioane pentru restructurare","Liability","Credit","No","No",,151,1514,"1514 - Provizioane pentru restructurare",,,,,,,,,151400003
-1515,"1515 - Provizioane pentru pensii âi obligaţii similare","1515 - Provizioane pentru pensii âi obligaţii similare","Liability","Credit","No","No",,151,1515,"1515 - Provizioane pentru pensii âi obligaţii similare",,,,,,,,,151500003
-1516,"1516 - Provizioane pentru impozite","1516 - Provizioane pentru impozite","Liability","Credit","No","No",,151,1516,"1516 - Provizioane pentru impozite",,,,,,,,,151600003
-1518,"1518 - ALTE PROVIZIOANE PENTRU RISCURI ŞI CHELTUIELI","1518 - Alte provizioane pentru riscuri şi cheltuieli","Liability","Credit","No","No",,151,1518,"1518 - ALTE PROVIZIOANE PENTRU RISCURI ŞI CHELTUIELI",,,,,,,,,151800003
-16,"16 - ÎMPRUMUTURI ŞI DATORII ASIMILATE","16 - Împrumuturi şi datorii asimilate","Liability","Credit",,"Yes",,1,16,"16 - ÎMPRUMUTURI ŞI DATORII ASIMILATE",,,,,,,,,160000001
-161,"161 - ÎMPRUMUTURI DIN EMISIUNI DE OBLIGAŢIUNI","161 - Împrumuturi din emisiuni de obligaţiuni","Liability","Credit",,"Yes",,16,161,"161 - ÎMPRUMUTURI DIN EMISIUNI DE OBLIGAŢIUNI",,,,,,,,,161000002
-1614,"1614 - Împrumuturi externe din emisiuni de obligaţiuni garantate de stat","1614 - Împrumuturi externe din emisiuni de obligaţiuni garantate de stat","Liability","Credit",,"No",,161,1614,"1614 - Împrumuturi externe din emisiuni de obligaţiuni garantate de stat",,,,,,,,,161400003
-1615,"1615 - Împrumuturi externe din emisiuni de obligaţiuni garantate de bănci","1615 - Împrumuturi externe din emisiuni de obligaţiuni garantate de bănci","Liability","Credit",,"No",,161,1615,"1615 - Împrumuturi externe din emisiuni de obligaţiuni garantate de bănci",,,,,,,,,161500003
-1617,"1617 - Împrumuturi interne din emisiuni de obligaţiuni garantate de stat","1617 - Împrumuturi interne din emisiuni de obligaţiuni garantate de stat","Liability","Credit",,"No",,161,1617,"1617 - Împrumuturi interne din emisiuni de obligaţiuni garantate de stat",,,,,,,,,161700003
-1618,"1618 - Alte împrumuturi din emisiuni de obligaţiuni","1618 - Alte împrumuturi din emisiuni de obligaţiuni","Liability","Credit",,"No",,161,1618,"1618 - Alte împrumuturi din emisiuni de obligaţiuni",,,,,,,,,161800003
-162,"162 - CREDITE BANCARE PE TERMEN LUNG","162 - Credite bancare pe termen lung","Liability","Credit",,"Yes",,16,162,"162 - CREDITE BANCARE PE TERMEN LUNG",,,,,,,,,162000002
-1621,"1621 - Credite bancare pe termen lung","1621 - Credite bancare pe termen lung","Liability","Credit",,"No",,162,1621,"1621 - Credite bancare pe termen lung",,,,,,,,,162100003
-1622,"1622 - Credite bancare pe termen lung nerambursate la scadenta","1622 - Credite bancare pe termen lung nerambursate la scadenta","Liability","Credit",,"No",,162,1622,"1622 - Credite bancare pe termen lung nerambursate la scadenta",,,,,,,,,162200003
-1623,"1623 - Credite externe guvernamentale","1623 - Credite externe guvernamentale","Liability","Credit",,"No",,162,1623,"1623 - Credite externe guvernamentale",,,,,,,,,162300003
-1624,"1624 - Credite bancare externe garantate de stat","1624 - Credite bancare externe garantate de stat","Liability","Credit",,"No",,162,1624,"1624 - Credite bancare externe garantate de stat",,,,,,,,,162400003
-1625,"1625 - Credite bancare externe garantate de bănci","1625 - Credite bancare externe garantate de bănci","Liability","Credit",,"No",,162,1625,"1625 - Credite bancare externe garantate de bănci",,,,,,,,,162500003
-1626,"1626 - Credite de la trezoreria statului","1626 - Credite de la trezoreria statului","Liability","Credit",,"No",,162,1626,"1626 - Credite de la trezoreria statului",,,,,,,,,162600003
-1627,"1627 - Credite bancare interne garantate de stat","1627 - Credite bancare interne garantate de stat","Liability","Credit",,"No",,162,1627,"1627 - Credite bancare interne garantate de stat",,,,,,,,,162700003
-166,"166 - DATORII CE PRIVESC IMOBILIZARILE FINANCIARE","166 - Datorii ce privesc imobilizările financiare","Liability","Credit",,"Yes",,16,166,"166 - DATORII CE PRIVESC IMOBILIZARILE FINANCIARE",,,,,,,,,166000002
-1661,"1661 - Datorii către societăţile din cadrul grupului","1661 - Datorii către societăţile din cadrul grupului","Liability","Credit",,"No",,166,1661,"1661 - Datorii către societăţile din cadrul grupului",,,,,,,,,166100003
-1662,"1662 - Datorii către societăţile care deţin interese de participare","1662 - Datorii către societăţile care deţin interese de participare","Liability","Credit",,"No",,166,1662,"1662 - Datorii către societăţile care deţin interese de participare",,,,,,,,,166200003
-167,"167 - ALTE IMPRUMUTURI ŞI DATORII ASIMILATE","167 - Alte împrumuturi şi datorii asimilate","Liability","Credit",,"No",,16,167,"167 - ALTE IMPRUMUTURI ŞI DATORII ASIMILATE",,,,,,,,,167000002
-168,"168 - DOBÂNZI AFERENTE ÎMPRUMUTURILOR ŞI DATORIILOR ASIMILAT","168 - Dobânzi aferente împrumuturilor şi datoriilor asimilate","Liability","Credit",,"Yes",,16,168,"168 - DOBÂNZI AFERENTE ÎMPRUMUTURILOR ŞI DATORIILOR ASIMILAT",,,,,,,,,168000002
-1681,"1681 - Dobânzi aferente împrumuturilor din emisiuni de obligaţiuni","1681 - Dobânzi aferente împrumuturilor din emisiuni de obligaţiuni","Liability","Credit",,"No",,168,1681,"1681 - Dobânzi aferente împrumuturilor din emisiuni de obligaţiuni",,,,,,,,,168100003
-1682,"1682 - Dobânzi aferente creditelor bancare pe termen lung","1682 - Dobânzi aferente creditelor bancare pe termen lung","Liability","Credit",,"No",,168,1682,"1682 - Dobânzi aferente creditelor bancare pe termen lung",,,,,,,,,168200003
-1685,"1685 - Dobânzi aferente datoriilor către societăţile din cadrul grupului","1685 - Dobânzi aferente datoriilor către societăţile din cadrul grupului","Liability","Credit",,"No",,168,1685,"1685 - Dobânzi aferente datoriilor către societăţile din cadrul grupului",,,,,,,,,168500003
-1686,"1686 - Dobânzi aferente datoriilor către societăţile care deţin interese de participare","1686 - Dobânzi aferente datoriilor către societăţile care deţin interese de participare","Liability","Credit",,"No",,168,1686,"1686 - Dobânzi aferente datoriilor către societăţile care deţin interese de participare",,,,,,,,,168600003
-1687,"1687 - Dobânzi aferente altor împrumuturi şi datorii asimilate","1687 - Dobânzi aferente altor împrumuturi şi datorii asimilate","Liability","Credit",,"No",,168,1687,"1687 - Dobânzi aferente altor împrumuturi şi datorii asimilate",,,,,,,,,168700003
-169,"169 - PRIME PRIVIND RAMBURSAREA OBLIGATIUNILOR","169 - Prime privind rambursarea obligaţiunilor","Asset","Natural",,"No",,16,169,"169 - PRIME PRIVIND RAMBURSAREA OBLIGATIUNILOR",,,,,,,,,169000002
-2,"2 - CONTURI DE IMOBILIZARI","2 - CONTURI DE IMOBILIZARI","Asset",,,"Yes",,,2,"2 - CONTURI DE IMOBILIZARI",,,,,,,,,200000000
-20,"20 - IMOBILIZĂRI NECORPORALE","20 - IMOBILIZĂRI NECORPORALE","Asset",,,"Yes",,2,20,"20 - IMOBILIZĂRI NECORPORALE",,,,,,,,,200000001
-201,"201 - Cheltuieli de constituire","201 - Cheltuieli de constituire","Asset","Debit",,"No",,20,201,"201 - Cheltuieli de constituire",,,,,,,,,201000002
-203,"203 - Cheltuieli de dezvoltare","203 - Cheltuieli de dezvoltare","Asset","Debit",,"No",,20,203,"203 - Cheltuieli de dezvoltare",,,,,,,,,203000002
-205,"205 - Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare","205 - Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare","Asset","Debit",,"No",,20,205,"205 - Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare",,,,,,,,,205000002
-207,"207 - FOND COMERCIAL","207 - Fond comercial","Asset","Debit",,"Yes",,20,207,"207 - FOND COMERCIAL",,,,,,,,,207000002
-2071,"2071 - FOND COMERCIAL","2071 - Fond comercial","Asset","Debit",,"No",,207,2071,"2071 - FOND COMERCIAL",,,,,,,,,207100003
-2075,"2075 - FOND COMERCIAL NEGATIV","2075 - Fond comercial negativ","Liability","Credit",,"No",,207,2075,"2075 - FOND COMERCIAL NEGATIV",,,,,,,,,207500003
-208,"208 - ALTE IMOBILIZĂRI NECORPORALE","208 - Alte imobilizări necorporale","Asset","Debit",,"No",,20,208,"208 - ALTE IMOBILIZĂRI NECORPORALE",,,,,,,,,208000002
-21,"21 - IMOBILIZARI CORPORALE","21 - IMOBILIZĂRI CORPORALE","Asset","Debit",,"Yes",,2,21,"21 - IMOBILIZARI CORPORALE",,,,,,,,,210000001
-211,"211 - TERENURI ŞI AMENAJĂRI DE TERENURI","211 - Terenuri şi amenajări de terenuri","Asset","Debit",,"Yes",,21,211,"211 - TERENURI ŞI AMENAJĂRI DE TERENURI",,,,,,,,,211000002
-2111,"2111 - Terenuri","2111 - Terenuri","Asset","Debit",,"No",,211,2111,"2111 - Terenuri",,,,,,,,,211100003
-2112,"2112 - Amenajări de terenuri","2112 - Amenajări de terenuri","Asset","Debit",,"No",,211,2112,"2112 - Amenajări de terenuri",,,,,,,,,211200003
-212,"212 - CONSTRUCŢII","212 - Construcţii","Asset","Debit",,"No",,21,212,"212 - CONSTRUCŢII",,,,,,,,,212000002
-213,"213 - INSTALATII TEHNICE MIJLOACE DE TRANSPORT ANIMALE SI PL","213 - Instalaţii tehnice mijloace de transport animale şi plantaţii","Asset","Debit",,"Yes",,21,213,"213 - INSTALATII TEHNICE MIJLOACE DE TRANSPORT ANIMALE SI PL",,,,,,,,,213000002
-2131,"2131 - Echipamente tehnologice (maşini utilaje şi instalaţii de lucru)","2131 - Echipamente tehnologice (maşini utilaje şi instalaţii de lucru)","Asset","Debit",,"No",,213,2131,"2131 - Echipamente tehnologice (maşini utilaje şi instalaţii de lucru)",,,,,,,,,213100003
-2132,"2132 - Aparate şi instalaţii de măsurare, control şi reglare","2132 - Aparate şi instalaţii de măsurare, control şi reglare","Asset","Debit",,"No",,213,2132,"2132 - Aparate şi instalaţii de măsurare, control şi reglare",,,,,,,,,213200003
-2133,"2133 - Mijloace de transport","2133 - Mijloace de transport","Asset","Debit",,"No",,213,2133,"2133 - Mijloace de transport",,,,,,,,,213300003
-2134,"2134 - Animale şi plantaţii ","2134 - Animale şi plantaţii ","Asset","Debit",,"No",,213,2134,"2134 - Animale şi plantaţii ",,,,,,,,,213400003
-214,"214 - MOBILIER APARATURĂ BIROTICĂ ECHIPAMENTE DE PROTECŢIE","214 - Mobilier aparatură birotică echipamente de protecţie a valorilor umane şi materiale şi alte active corporale","Asset","Debit",,"No",,21,214,"214 - MOBILIER APARATURĂ BIROTICĂ ECHIPAMENTE DE PROTECŢIE",,,,,,,,,214000002
-23,"23 - IMOBILIZĂRI ÎN CURS","23 - Imobilizări în curs","Asset","Debit",,"Yes",,2,23,"23 - IMOBILIZĂRI ÎN CURS",,,,,,,,,230000001
-231,"231 - Imobilizări corporale în curs de execuţie","231 - Imobilizări corporale în curs de execuţie","Asset","Debit",,"No",,23,231,"231 - Imobilizări corporale în curs de execuţie",,,,,,,,,231000002
-232,"232 - Avansuri acordate pentru imobilizări corporale","232 - Avansuri acordate pentru imobilizări corporale","Asset","Debit",,"No",,23,232,"232 - AVANSURI ACORDATE PENTRU IMOBILIZĂRI CORPORALE",,,,,,,,,232000002
-233,"233 - Imobilizări necorporale în curs","233 - Imobilizări necorporale în curs","Asset","Debit",,"No",,23,233,"233 - IMOBILIZĂRI NECORPORALE ÎN CURS",,,,,,,,,233000002
-234,"234 - Avansuri acordate pentru imobilizări necorporale","234 - Avansuri acordate pentru imobilizări necorporale","Asset","Debit",,"No",,23,234,"234 - AVANSURI ACORDATE PENTRU IMOBILIZĂRI NECORPORALE",,,,,,,,,234000002
-26,"26 - IMOBILIZĂRI FINANCIARE","26 - IMOBILIZĂRI FINANCIARE","Asset","Debit",,"Yes",,2,26,"26 - IMOBILIZĂRI FINANCIARE",,,,,,,,,260000001
-261,"261 - Acţiuni deţinute la entităţi afiliate","261 - Acţiuni deţinute la entităţi afiliate","Asset","Debit",,"No",,26,261,"261 - Acţiuni deţinute la entităţi afiliate",,,,,,,,,261000002
-263,"263 - Interese de participare","263 - Interese de participare","Asset","Debit",,"Yes",,26,263,"263 - Interese de participare",,,,,,,,,263000002
-265,"265 - Alte titluri imobilizate","265 - Alte titluri imobilizate","Asset","Debit",,"No",,26,265,"265 - Alte titluri imobilizate",,,,,,,,,265000002
-267,"267 - Creanţe imobilizate","267 - Creanţe imobilizate","Asset","Debit",,"Yes",,26,267,"267 - Creanţe imobilizate",,,,,,,,,267000002
-2671,"2671 - Sume datorate de entităţile afiliate","2671 - Sume datorate de entităţile afiliate","Asset","Debit",,"No",,267,2671,"2671 - Sume datorate de entităţile afiliate",,,,,,,,,267100003
-2672,"2672 - Dobanda aferentă sumelor datorate de entităţile afiliate","2672 - Dobanda aferentă sumelor datorate de entităţile afiliate","Asset","Debit",,"No",,267,2672,"2672 - Dobanda aferentă sumelor datorate de entităţile afiliate",,,,,,,,,267200003
-2673,"2673 - Creanţe legate de interesele de participare","2673 - Creanţe legate de interesele de participare","Asset","Debit",,"No",,267,2673,"2673 - Creanţe legate de interesele de participare",,,,,,,,,267300003
-2674,"2674 - Dobanda aferentă creanţelor legate de interesele de participare","2674 - Dobanda aferentă creanţelor legate de interesele de participare","Asset","Debit",,"No",,267,2674,"2674 - Dobanda aferentă creanţelor legate de interesele de participare",,,,,,,,,267400003
-2675,"2675 - Împrumuturi acordate pe termen lung","2675 - Împrumuturi acordate pe termen lung","Asset","Debit",,"No",,267,2675,"2675 - Împrumuturi acordate pe termen lung",,,,,,,,,267500003
-2676,"2676 - Dobanda aferentă împrumuturilor acordate pe termen lung","2676 - Dobanda aferentă împrumuturilor acordate pe termen lung","Asset","Debit",,"No",,267,2676,"2676 - Dobanda aferentă împrumuturilor acordate pe termen lung",,,,,,,,,267600003
-2678,"2678 - Alte creanţe imobilizate","2678 - Alte creanţe imobilizate","Asset","Debit",,"No",,267,2678,"2678 - Alte creanţe imobilizate",,,,,,,,,267800003
-2679,"2679 - Dobânzi aferente altor creanţe imobilizate","2679 - Dobânzi aferente altor creanţe imobilizate","Asset","Debit",,"No",,267,2679,"2679 - Dobânzi aferente altor creanţe imobilizate",,,,,,,,,267900003
-269,"269 - VĂRSĂMINTE DE EFECTUAT PENTRU IMOBILIZĂRI FINANCIARE","269 - Vărsăminte de efectuat pentru imobilizări financiare","Liability",,,"Yes",,26,269,"269 - VĂRSĂMINTE DE EFECTUAT PENTRU IMOBILIZĂRI FINANCIARE",,,,,,,,,269000002
-2691,"2691 - Vărsăminte de efectuat privind titlurile deţinute la  entităţile afiliate","2691 - Vărsăminte de efectuat privind titlurile deţinute la  entităţile afiliate","Liability",,,"No",,269,2691,"2691 - Vărsăminte de efectuat privind titlurile deţinute la  entităţile afiliate",,,,,,,,,269100003
-2692,"2692 - Vărsăminte de efectuat  privind interesele de participare","2692 - Vărsăminte de efectuat  privind interesele de participare","Liability",,,"No",,269,2692,"2692 - Vărsăminte de efectuat  privind interesele de participare",,,,,,,,,269200003
-2693,"2693 -  Vărsăminte de efectuat pentru alte imobilizări financiare","2693 -  Vărsăminte de efectuat pentru alte imobilizări financiare","Liability",,,"No",,269,2693,"2693 -  Vărsăminte de efectuat pentru alte imobilizări financiare",,,,,,,,,269300003
-28,"28 - AMORTIZĂRI PRIVIND IMOBILIZĂRILE","28 - AMORTIZĂRI PRIVIND IMOBILIZĂRILE","Liability",,,"Yes",,2,28,"28 - AMORTIZĂRI PRIVIND IMOBILIZĂRILE",,,,,,,,,280000001
-280,"280 - AMORTIZĂRI PRIVIND IMOBILIZĂRILE NECORPORALE","280 - Amortizări privind imobilizările necorporale","Liability",,,"Yes",,28,280,"280 - AMORTIZĂRI PRIVIND IMOBILIZĂRILE NECORPORALE",,,,,,,,,280000002
-2801,"2801 - Amortizarea cheltuielilor de constituire","2801 - Amortizarea cheltuielilor de constituire","Liability",,,"No",,280,2801,"2801 - AMORTIZAREA CHELTUIELILOR DE CONSTITUIRE",,,,,,,,,280100003
-2803,"2803 - Amortizarea cheltuielilor de dezvoltare","2803 - Amortizarea cheltuielilor de dezvoltare","Liability",,,"No",,280,2803,"2803 - AMORTIZAREA CHELTUIELILOR DE DEZVOLTARE",,,,,,,,,280300003
-2805,"2805 - Amortizarea concesiunilor brevetelor licenţelor mărcilor comerciale şi altor drepturi şi valori similare","2805 - Amortizarea concesiunilor brevetelor licenţelor mărcilor comerciale şi altor drepturi şi valori similare","Liability",,,"No",,280,2805,"2805 - AMORTIZAREA CONCESIUNILOR BREVETELOR LICENŢELOR MĂRCI",,,,,,,,,280500003
-2807,"2807 - Amortizarea fondului comercial","2807 - Amortizarea fondului comercial","Liability",,,"No",,280,2807,"2807 - AMORTIZAREA FONDULUI COMERCIAL",,,,,,,,,280700003
-2808,"2808 - Amortizarea altor imobilizări necorporale","2808 - Amortizarea altor imobilizări necorporale","Liability",,,"No",,280,2808,"2808 - AMORTIZAREA ALTOR IMOBILIZARI NECORPORALE",,,,,,,,,280800003
-281,"281 - AMORTIZAREA PRIVIND IMOBILIZARILE CORPORALE","281 - Amortizarea privind imobilizările corporale","Liability",,,"Yes",,28,281,"281 - AMORTIZAREA PRIVIND IMOBILIZARILE CORPORALE",,,,,,,,,281000002
-2811,"2811 - Amortizarea amenajărilor de terenuri","2811 - Amortizarea amenajărilor de terenuri","Liability",,,"No",,281,2811,"2811 - AMORTIZAREA AMENAJARILOR DE TERENURI",,,,,,,,,281100003
-2812,"2812 - Amortizarea construcţiilor","2812 - Amortizarea construcţiilor","Liability",,,"No",,281,2812,"2812 - AMORTIZAREA CONSTRUCTIILOR",,,,,,,,,281200003
-2813,"2813 - Amortizarea instalaţiilor mijloacelor de transport animalelor şi plantaţiilor","2813 - Amortizarea instalaţiilor mijloacelor de transport animalelor şi plantaţiilor","Liability",,,"No",,281,2813,"2813 - AMORTIZAREA INST. MIJLOACELOR DE TRANSPORT ANIMALELOR ŞI PLANTAŢIILOR",,,,,,,,,281300003
-2814,"2814 - Amortizarea altor imobilizări corporale","2814 - Amortizarea altor imobilizări corporale","Liability",,,"No",,281,2814,"2814 - AMORTIZAREA ALTOR IMOBILIZĂRI CORPORALE",,,,,,,,,281400003
-29,"29 -AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZĂRILOR","29 -AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZĂRILOR","Liability",,,"Yes",,2,29,"29 -AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZĂRILOR",,,,,,,,,290000001
-290,"290 - AJUSTĂRI PENTRU DEPRECIEREA IMOBILIZĂRILOR NECORPORALE","290 - Ajustări pentru deprecierea imobilizărilor necorporale","Liability",,,"Yes",,29,290,"290 - AJUSTĂRI PENTRU DEPRECIEREA IMOBILIZĂRILOR NECORPORALE",,,,,,,,,290000002
-2903,"2903 - Ajustări pentru deprecierea cheltuielilor de dezvoltare","2903 - Ajustări pentru deprecierea cheltuielilor de dezvoltare","Liability",,,"No",,290,2903,"2903 - Ajustări pentru deprecierea cheltuielilor de dezvoltare",,,,,,,,,290300003
-2905,"2905 - Ajustări pentru deprecierea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare","2905 - Ajustări pentru deprecierea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare","Liability",,,"No",,290,2905,"2905 - Ajustări pentru deprecierea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare",,,,,,,,,290500003
-2907,"2907 - Ajustări pentru deprecierea fondului comercial","2907 - Ajustări pentru deprecierea fondului comercial","Liability",,,"No",,290,2907,"2907 - Ajustări pentru deprecierea fondului comercial",,,,,,,,,290700003
-2908,"2908 - Ajustări pentru deprecierea altor imobilizări necorporale","2908 - Ajustări pentru deprecierea altor imobilizări necorporale","Liability",,,"No",,290,2908,"2908 - Ajustări pentru deprecierea altor imobilizări necorporale",,,,,,,,,290800003
-291,"291 - AJUSTĂRI PENTRU DEPRECIEREA IMOBILIZĂRILOR CORPORALE","291 - Ajustări pentru deprecierea imobilizărilor corporale","Liability",,,"Yes",,29,291,"291 - AJUSTĂRI PENTRU DEPRECIEREA IMOBILIZĂRILOR CORPORALE",,,,,,,,,291000002
-2911,"2911 - Ajustări pentru deprecierea terenurilor şi amenajărilor de terenuri","2911 - Ajustări pentru deprecierea terenurilor şi amenajărilor de terenuri","Liability",,,"No",,291,2911,"2911 - Ajustări pentru deprecierea terenurilor şi amenajărilor de terenuri",,,,,,,,,291100003
-2912,"2912 - Ajustări pentru deprecierea construcţiilor","2912 - Ajustări pentru deprecierea construcţiilor","Liability",,,"No",,291,2912,"2912 - Ajustări pentru deprecierea construcţiilor",,,,,,,,,291200003
-2913,"2913 - Ajustări pentru deprecierea instalaţiilor, mijloacelor de transport, animalelor şi plantaţiilor","2913 - Ajustări pentru deprecierea instalaţiilor, mijloacelor de transport, animalelor şi plantaţiilor","Liability",,,"No",,291,2913,"2913 - Ajustări pentru deprecierea instalaţiilor, mijloacelor de transport, animalelor şi plantaţiilor",,,,,,,,,291300003
-2914,"2914 - Ajustări pentru deprecierea altor imobilizări corporale","2914 - Ajustări pentru deprecierea altor imobilizări corporale","Liability",,,"No",,291,2914,"2914 - Ajustări pentru deprecierea altor imobilizări corporale",,,,,,,,,291400003
-293,"293 - PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR IN CURS ","293 - Ajustări pentru deprecierea imobilizărilor în curs ","Liability",,,"Yes",,29,293,"293 - PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR IN CURS ",,,,,,,,,293000002
-2931,"2931 - Ajustări pentru deprecierea imobilizărilor corporale în curs","2931 - Ajustări pentru deprecierea imobilizărilor corporale în curs","Liability",,,"No",,293,2931,"2931 - Ajustări pentru deprecierea imobilizărilor corporale în curs",,,,,,,,,293100003
-2932,"2933 - Ajustări pentru deprecierea imobilizărilor necorporale în curs","2933 - Ajustări pentru deprecierea imobilizărilor necorporale în curs","Liability",,,"No",,293,2932,"2933 - Ajustări pentru deprecierea imobilizărilor necorporale în curs",,,,,,,,,293200003
-296,"296 - PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR FINANCIA","296 - Ajustări pentru pierderea de valoare a imobilizărilor financiare","Liability",,,"Yes",,29,296,"296 - PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR FINANCIA",,,,,,,,,296000002
-2961,"2961 - Ajustări pentru  pierderea de valoare a acţiunilor deţinute la entităţile afiliate","2961 - Ajustări pentru  pierderea de valoare a acţiunilor deţinute la entităţile afiliate","Liability",,,"No",,296,2961,"2961 - Ajustări pentru  pierderea de valoare a acţiunilor deţinute la entităţile afiliate",,,,,,,,,296100003
-2962,"2962 - Ajustări pentru  pierderea de valoare a intereselor de participare","2962 - Ajustări pentru  pierderea de valoare a intereselor de participare","Liability",,,"No",,296,2962,"2962 - Ajustări pentru  pierderea de valoare a intereselor de participare",,,,,,,,,296200003
-2963,"2963 - Ajustări pentru  pierderea de valoare a altor titluri imobilizate","2963 - Ajustări pentru  pierderea de valoare a altor titluri imobilizate","Liability",,,"No",,296,2963,"2963 - Ajustări pentru  pierderea de valoare a altor titluri imobilizate",,,,,,,,,296300003
-2964,"2964 - Ajustări pentru  pierderea de valoare a sumelor datorate de entităţile afiliate","2964 - Ajustări pentru  pierderea de valoare a sumelor datorate de entităţile afiliate","Liability",,,"No",,296,2964,"2964 - Ajustări pentru  pierderea de valoare a sumelor datorate de entităţile afiliate",,,,,,,,,296400003
-2965,"2965 - Ajustări pentru  pierderea de valoare a creanţelor legate de interesele de  participare","2965 - Ajustări pentru  pierderea de valoare a creanţelor legate de interesele de  participare","Liability",,,"No",,296,2965,"2965 - Ajustări pentru  pierderea de valoare a creanţelor legate de interesele de  participare",,,,,,,,,296500003
-2966,"2966 - Ajustări pentru  pierderea de valoare a împrumuturilor acordate pe termen lung","2966 - Ajustări pentru  pierderea de valoare a împrumuturilor acordate pe termen lung","Liability",,,"No",,296,2966,"2966 - Ajustări pentru  pierderea de valoare a împrumuturilor acordate pe termen lung",,,,,,,,,296600003
-2968,"2968 - Ajustări pentru  pierderea de valoare a altor creanţe imobilizate","2968 - Ajustări pentru  pierderea de valoare a altor creanţe imobilizate","Liability",,,"No",,296,2968,"2968 - Ajustări pentru  pierderea de valoare a altor creanţe imobilizate",,,,,,,,,296800003
-3,"3 - CONTURI DE STOCURI ŞI PRODUCŢIE ÎN CURS DE EXECUŢIE","3 - CONTURI DE STOCURI ŞI PRODUCŢIE ÎN CURS DE EXECUŢIE","Asset",,,"Yes",,,3,"3 - CONTURI DE STOCURI ŞI PRODUCŢIE ÎN CURS DE EXECUŢIE",,,,,,,,,300000000
-30,"30 - STOCURI DE MATERII PRIME ŞI MATERIALE","30 - STOCURI DE MATERII PRIME ŞI MATERIALE","Asset",,"Yes","Yes",,3,30,"30 - STOCURI DE MATERII PRIME ŞI MATERIALE",,,,,,,,,300000001
-301,"301 - Materii prime","301 - Materii prime","Asset",,"Yes","No",,30,301,"301 - Materii prime",,,,,,,,,301000002
-302,"302 - MATERII CONSUMABILE","302 - Materii consumabile","Asset",,,"Yes",,30,302,"302 - MATERII CONSUMABILE",,,,,,,,,302000002
-3021,"3021 - Materiale auxiliare","3021 - Materiale auxiliare","Asset",,,"No",,302,3021,"3021 - Materiale auxiliare",,,,,,,,,302100003
-3022,"3022 - Combustibili","3022 - Combustibili","Asset",,,"No",,302,3022,"3022 - Combustibili",,,,,,,,,302200003
-3023,"3023 - Materiale pentru ambalat","3023 - Materiale pentru ambalat","Asset",,,"No",,302,3023,"3023 - Materiale pentru ambalat",,,,,,,,,302300003
-3024,"3024 - Piese de schimb","3024 - Piese de schimb","Asset",,,"No",,302,3024,"3024 - Piese de schimb",,,,,,,,,302400003
-3025,"3025 - Seminţe şi materiale de plantat","3025 - Seminţe şi materiale de plantat","Asset",,,"No",,302,3025,"3025 - Seminţe şi materiale de plantat",,,,,,,,,302500003
-3026,"3026 - Furaje","3026 - Furaje","Asset",,,"No",,302,3026,"3026 - Furaje",,,,,,,,,302600003
-3028,"3028 - Alte materiale consumabile","3028 - Alte materiale consumabile","Asset",,,"No",,302,3028,"3028 - Alte materiale consumabile",,,,,,,,,302800003
-303,"303 - Materiale de natura obiectelor de inventar","303 - Materiale de natura obiectelor de inventar","Asset",,,"No","W_INVENTORY_ACCT",30,303,"303 - Materiale de natura obiectelor de inventar",,,,,,,,,303000002
-308,"308 - Diferenţe de pret la materii prime şi materiale","308 - Diferenţe de pret la materii prime şi materiale","Asset",,"Yes","No","W_DIFFERENCES_ACCT",30,308,"308 - Diferenţe de pret la materii prime şi materiale",,,,,,,,,308000002
-33,"33 - PRODUCŢIA ÎN CURS DE EXECUŢIE","33 - PRODUCŢIA ÎN CURS DE EXECUŢIE","Asset",,"Yes","Yes",,3,33,"33 - PRODUCŢIA ÎN CURS DE EXECUŢIE",,,,,,,,,330000001
-331,"331 - Produse în curs de execuţie","331 - Produse în curs de execuţie","Asset",,"Yes","No",,33,331,"331 - PRODUSE IN CURS DE EXECUTIE",,,,,,,,,331000002
-332,"332 - LUCRARI SI SERVICII IN CURS DE EXECUTIE","332 - Lucrări şi servicii în curs de execuţie","Asset",,"Yes","Yes",,33,332,"332 - LUCRARI SI SERVICII IN CURS DE EXECUTIE",,,,,,,,,332000002
-3321,"3321 - Proiecte în curs","3321 - Proiecte în curs","Asset",,"Yes","No","PJ_WIP_ACCT",332,3321,"3321 - PROIECTE ÎN CURS",,,,,,,,,332100003
-3322,"3322 - Proiecte finalizate","3322 - Proiecte finalizate","Asset",,"Yes","No","PJ_ASSET_ACCT",332,3322,"3322 - PROIECTE FINALIZATE",,,,,,,,,332200003
-34,"34 - PRODUSE","34 - PRODUSE","Asset",,"Yes","Yes",,3,34,"34 - PRODUSE",,,,,,,,,340000001
-341,"341 - Semifabricate","341 - Semifabricate","Asset",,,"No",,34,341,"341 - Semifabricate",,,,,,,,,341000002
-345,"345 - Produse finite","345 - Produse finite","Asset",,"Yes","No",,34,345,"345 - Produse finite",,,,,,,,,345000002
-346,"346 - Produse reziduale","346 - Produse reziduale","Asset",,,"No",,34,346,"346 - Produse reziduale",,,,,,,,,346000002
-348,"348 - Diferenţe de pret la produse","348 - Diferenţe de pret la produse","Asset",,,"No",,34,348,"348 - Diferenţe de pret la produse",,,,,,,,,348000002
-35,"35 - STOCURI AFLATE LA TERŢI","35 - STOCURI AFLATE LA TERŢI","Asset",,"Yes","Yes",,3,35,"35 - STOCURI AFLATE LA TERŢI",,,,,,,,,350000001
-351,"351 - Materii şi materiale aflate la terţi","351 - Materii şi materiale aflate la terţi","Asset",,,"No",,35,351,"351 - Materii şi materiale aflate la terţi",,,,,,,,,351000002
-354,"354 - Produse aflate la terţi","354 - Produse aflate la terţi","Asset",,,"No",,35,354,"354 - Produse aflate la terţi",,,,,,,,,354000002
-356,"356 - Animale aflate la terţi","356 - Animale aflate la terţi","Asset",,,"No",,35,356,"356 - Animale aflate la terţi",,,,,,,,,356000002
-357,"357 - Mărfuri aflate la terţi","357 - Mărfuri aflate la terţi","Asset",,,"No",,35,357,"357 - Mărfuri aflate la terţi",,,,,,,,,357000002
-358,"358 - Ambalaje aflate la terţi","358 - Ambalaje aflate la terţi","Asset",,,"No",,35,358,"358 - Ambalaje aflate la terţi",,,,,,,,,358000002
-36,"36 - ANIMALE","36 - ANIMALE","Asset",,,"Yes",,3,36,"36 - ANIMALE",,,,,,,,,360000001
-361,"361 - Animale şi pasări","361 - Animale şi pasări","Asset",,,"No",,36,361,"361 - Animale şi pasări",,,,,,,,,361000002
-368,"368 - Diferenţe de preţ la animale şi păsări","368 - Diferenţe de preţ la animale şi păsări","Expense",,,"No",,36,368,"368 - Diferenţe de preţ la animale şi păsări",,,,,,,,,368000002
-37,"37 - MĂRFURI","37 - MĂRFURI","Asset",,"Yes","Yes",,3,37,"37 - MĂRFURI",,,,,,,,,370000001
-371,"371 - Mărfuri","371 - Mărfuri","Asset",,"Yes","No","P_ASSET_ACCT",37,371,"371 - Mărfuri",,,,,,,,,371000002
-378,"378 - Diferenţe de pret la mărfuri","378 - Diferenţe de pret la mărfuri","Liability",,,"No","P_INVOICEPRICEVARIANCE_ACCT",37,378,"378 - Diferenţe de pret la mărfuri",,,,,,,,,378000002
-38,"38 - AMBALAJE","38 - AMBALAJE","Asset",,,"Yes",,3,38,"38 - AMBALAJE",,,,,,,,,380000001
-381,"381 - Ambalaje","381 - Ambalaje","Asset",,,"No",,38,381,"381 - Ambalaje",,,,,,,,,381000002
-388,"388 - Diferenţe de pret la ambalaje","388 - Diferenţe de pret la ambalaje","Expense",,,"No",,38,388,"388 - Diferenţe de pret la ambalaje",,,,,,,,,388000002
-39,"39 - AJUSTĂRI PENTRU DEPRECIEREA STOCURILOR ŞI PRODUCŢIEI ÎN CURS DE EXECUŢIE","39 - AJUSTĂRI PENTRU DEPRECIEREA STOCURILOR ŞI PRODUCŢIEI ÎN CURS DE EXECUŢIE","Liability",,,"Yes",,3,39,"39 - AJUSTĂRI PENTRU DEPRECIEREA STOCURILOR ŞI PRODUCŢIEI ÎN CURS DE EXECUŢIE",,,,,,,,,390000001
-391,"391 - Ajustări pentru deprecierea materiilor prime","391 - Ajustări pentru deprecierea materiilor prime","Liability",,,"No",,39,391,"391 - Ajustări pentru deprecierea materiilor prime",,,,,,,,,391000002
-392,"392 - AJUSTĂRI PENTRU DEPRECIEREA MATERIALELOR","392 - Ajustări pentru deprecierea materialelor","Liability",,,"Yes",,39,392,"392 - AJUSTĂRI PENTRU DEPRECIEREA MATERIALELOR",,,,,,,,,392000002
-3921,"3921 - Ajustări pentru deprecierea materialelor consumabile","3921 - Ajustări pentru deprecierea materialelor consumabile","Liability",,,"No",,392,3921,"3921 - Ajustări pentru deprecierea materialelor consumabile",,,,,,,,,392100003
-3922,"3922 - Ajustări pentru deprecierea materialelor de natura obiectelor de inventar ","3922 - Ajustări pentru deprecierea materialelor de natura obiectelor de inventar ","Liability",,,"No",,392,3922,"3922 - Ajustări pentru deprecierea materialelor de natura obiectelor de inventar ",,,,,,,,,392200003
-393,"393 - Ajustări pentru deprecierea producţiei în curs de execuţie","393 - Ajustări pentru deprecierea producţiei în curs de execuţie","Liability",,,"No",,39,393,"393 - Ajustări pentru deprecierea producţiei în curs de execuţie",,,,,,,,,393000002
-394,"394 -  AJUSTĂRI PENTRU DEPRECIEREA PRODUSELOR","394 - Ajustări pentru deprecierea produselor","Liability",,,"Yes",,39,394,"394 -  AJUSTĂRI PENTRU DEPRECIEREA PRODUSELOR",,,,,,,,,394000002
-3941,"3941 - Ajustări pentru deprecierea semifabricatelor","3941 - Ajustări pentru deprecierea semifabricatelor","Liability",,,"No",,394,3941,"3941 - Ajustări pentru deprecierea semifabricatelor",,,,,,,,,394100003
-3945,"3945 - Ajustări pentru deprecierea produselor finite","3945 - Ajustări pentru deprecierea produselor finite","Liability",,,"No",,394,3945,"3945 - Ajustări pentru deprecierea produselor finite",,,,,,,,,394500003
-3946,"3946 - Ajustări pentru deprecierea produselor reziduale ","3946 - Ajustări pentru deprecierea produselor reziduale ","Liability",,,"No",,394,3946,"3946 - Ajustări pentru deprecierea produselor reziduale ",,,,,,,,,394600003
-395,"395 -  AJUSTĂRI PENTRU DEPRECIEREA STOCURILOR AFLATE LA TE","395 - Ajustări pentru deprecierea stocurilor aflate la terţi","Liability",,,"Yes",,39,395,"395 -  AJUSTĂRI PENTRU DEPRECIEREA STOCURILOR AFLATE LA TE",,,,,,,,,395000002
-3951,"3951 - Ajustări pentru deprecierea materiilor şi materialelor aflate la terţi","3951 - Ajustări pentru deprecierea materiilor şi materialelor aflate la terţi","Liability",,,"No",,395,3951,"3951 - Ajustări pentru deprecierea materiilor şi materialelor aflate la terţi",,,,,,,,,395100003
-3952,"3952 - Ajustări pentru deprecierea semifabricatelor aflate la terţi","3952 - Ajustări pentru deprecierea semifabricatelor aflate la terţi","Liability",,,"No",,395,3952,"3952 - Ajustări pentru deprecierea semifabricatelor aflate la terţi",,,,,,,,,395200003
-3953,"3953 - Ajustări pentru deprecierea produselor finite aflate la terţi","3953 - Ajustări pentru deprecierea produselor finite aflate la terţi","Liability",,,"No",,395,3953,"3953 - Ajustări pentru deprecierea produselor finite aflate la terţi",,,,,,,,,395300003
-3954,"3954 - Ajustări pentru deprecierea produselor reziduale aflate la terţi","3954 - Ajustări pentru deprecierea produselor reziduale aflate la terţi","Liability",,,"No",,395,3954,"3954 - Ajustări pentru deprecierea produselor reziduale aflate la terţi",,,,,,,,,395400003
-3956,"3956 - Ajustări pentru deprecierea animalelor aflate la terţi","3956 - Ajustări pentru deprecierea animalelor aflate la terţi","Liability",,,"No",,395,3956,"3956 - Ajustări pentru deprecierea animalelor aflate la terţi",,,,,,,,,395600003
-3957,"3957 - Ajustări pentru deprecierea marfurilor aflate la terţi","3957 - Ajustări pentru deprecierea marfurilor aflate la terţi","Liability",,,"No",,395,3957,"3957 - Ajustări pentru deprecierea marfurilor aflate la terţi",,,,,,,,,395700003
-3958,"3958 - Ajustări pentru deprecierea ambalajelor aflate la terţi ","3958 - Ajustări pentru deprecierea ambalajelor aflate la terţi ","Liability",,,"No",,395,3958,"3958 - Ajustări pentru deprecierea ambalajelor aflate la terţi ",,,,,,,,,395800003
-396,"396 - Ajustări pentru deprecierea animalelor","396 - Ajustări pentru deprecierea animalelor","Liability",,,"No",,39,396,"396 - Ajustări pentru deprecierea animalelor",,,,,,,,,396000002
-397,"397 - Ajustări pentru deprecierea marfurilor","397 - Ajustări pentru deprecierea marfurilor","Liability",,,"No",,39,397,"397 - Ajustări pentru deprecierea marfurilor",,,,,,,,,397000002
-398,"398 - Ajustări pentru deprecierea ambalajelor","398 - Ajustări pentru deprecierea ambalajelor","Liability",,,"No",,39,398,"398 - Ajustări pentru deprecierea ambalajelor",,,,,,,,,398000002
-4,"4 - CONTURI DE TERŢI","4 - CONTURI DE TERŢI","Liability",,"Yes","Yes",,,4,"4 - CONTURI DE TERŢI",,,,,,,,,400000000
-40,"40 - FURNIZORI ŞI CONTURI ASIMILATE","40 - FURNIZORI ŞI CONTURI ASIMILATE","Liability",,"Yes","Yes",,4,40,"40 - FURNIZORI ŞI CONTURI ASIMILATE",,,,,,,,,400000001
-401,"401 - FURNIZORI ","401 - Furnizori ","Liability","Credit",,"Yes",,40,401,"401 - FURNIZORI ",,,,,,,,,401000002
-4011,"4011 - Furnizori de bunuri","4011 - Furnizori de bunuri","Liability","Credit","Yes","No","V_LIABILITY_ACCT",401,4011,"4011 - Furnizori de bunuri",,,,,,,,,401100003
-4015,"4015 - Furnizori de prestări servicii","4015 - Furnizori de prestări servicii","Liability","Credit","Yes","No","V_LIABILITY_SERVICES_ACCT",401,4015,"4015 - Furnizori de prestări servicii",,,,,,,,,401500003
-403,"403 - Efecte de plătit","403 - Efecte de plătit","Liability",,"Yes","No","B_PAYMENTSELECT_ACCT",40,403,"403 - Efecte de plătit",,,,,,,,,403000002
-404,"404 - Furnizori de imobilizări","404 - Furnizori de imobilizări","Liability",,,"No",,40,404,"404 - Furnizori de imobilizări",,,,,,,,,404000002
-405,"405 - Efecte de plătit pentru imobilizări","405 - Efecte de plătit pentru imobilizări","Liability",,,"No",,40,405,"405 - Efecte de plătit pentru imobilizări",,,,,,,,,405000002
-408,"408 - Furnizori - facturi nesosite","408 - Furnizori - facturi nesosite","Liability",,"Yes","No","NOTINVOICEDRECEIPTS_ACCT",40,408,"408 - Furnizori - facturi nesosite",,,,,,,,,408000002
-409,"409 - FURNIZORI - DEBITORI","409 - Furnizori - debitori","Asset",,,"Yes",,40,409,"409 - FURNIZORI - DEBITORI",,,,,,,,,409000002
-4091,"4091 - Furnizori-debitori pentru cumpărări de bunuri de natura stocurilor","4091 - Furnizori-debitori pentru cumpărări de bunuri de natura stocurilor","Asset",,"Yes","No","V_PREPAYMENT_ACCT",409,4091,"4091 - Furnizori-debitori pentru cumpărări de bunuri de natura stocurilor",,,,,,,,,409100003
-4092,"4092 - Furnizori-debitori pentru prestări de servicii şi executări de lucrări","4092 - Furnizori-debitori pentru prestări de servicii şi executări de lucrări","Asset",,,"No",,409,4092,"4092 - Furnizori-debitori pentru prestări de servicii şi executări de lucrări",,,,,,,,,409200003
-41,"41 - CLIENŢI ŞI CONTURI ASIMILATE","41 - CLIENŢI ŞI CONTURI ASIMILATE","Asset",,"Yes","Yes",,4,41,"41 - CLIENŢI ŞI CONTURI ASIMILATE",,,,,,,,,410000001
-411,"411 - CLIENŢI","411 - Clienţi","Asset","Debit",,"Yes",,41,411,"411 - CLIENŢI",,,,,,,,,411000002
-4111,"4111 - Clienţi","4111 - Clienţi","Asset","Debit","Yes","No","C_RECEIVABLE_ACCT",411,4111,"4111 - Clienţi",,,,,,,,,411100003
-4112,"4112 - Clienţi servicii","4112 - Clienţi servicii","Asset","Debit","Yes","No","C_RECEIVABLE_SERVICES_ACCT",411,4112,"4112 - Clienţi servicii",,,,,,,,,411200003
-4118,"4118 - Clienţi incerţi sau în litigiu","4118 - Clienţi incerţi sau în litigiu","Asset","Debit","Yes","No","WRITEOFF_ACCT",411,4118,"4118 - Clienţi incerţi sau în litigiu",,,,,,,,,411800003
-413,"413 - Efecte de primit de la clienţi","413 - Efecte de primit de la clienţi","Asset",,"Yes","No","B_UNALLOCATEDCASH_ACCT",41,413,"413 - Efecte de primit de la clienţi",,,,,,,,,413000002
-418,"418 - Clienţi - facturi de întocmit","418 - Clienţi - facturi de întocmit","Asset",,"Yes","No","NOTINVOICEDRECEIVABLES_ACCT",41,418,"418 - Clienţi - facturi de întocmit",,,,,,,,,418000002
-419,"419 - Clienţi - creditori","419 - Clienţi - creditori","Liability",,,"No","C_PREPAYMENT_ACCT",41,419,"419 - Clienţi - creditori",,,,,,,,,419000002
-42,"42 - PERSONAL ŞI CONTURI ASIMILATE","42 - PERSONAL ŞI CONTURI ASIMILATE","Liability",,,"Yes",,4,42,"42 - PERSONAL ŞI CONTURI ASIMILATE",,,,,,,,,420000001
-421,"421 - Personal - salarii datorate","421 - Personal - salarii datorate","Liability",,,"No",,42,421,"421 - Personal - salarii datorate",,,,,,,,,421000002
-423,"423 - Personal - ajutoare materiale datorate","423 - Personal - ajutoare materiale datorate","Liability",,,"No",,42,423,"423 - Personal - ajutoare materiale datorate",,,,,,,,,423000002
-424,"424 - Participarea personalului la profit","424 - Participarea personalului la profit","Liability",,,"No",,42,424,"424 - Participarea personalului la profit",,,,,,,,,424000002
-425,"425 - Avansuri acordate personalului","425 - Avansuri acordate personalului","Asset",,"Yes","No","E_PREPAYMENT_ACCT",42,425,"425 - Avansuri acordate personalului",,,,,,,,,425000002
-426,"426 - Drepturi de personal neridicate","426 - Drepturi de personal neridicate","Liability",,,"No",,42,426,"426 - Drepturi de personal neridicate",,,,,,,,,426000002
-427,"427 - Reţineri din salarii datorate terţilor","427 - Reţineri din salarii datorate terţilor","Liability",,,"No",,42,427,"427 - Reţineri din salarii datorate terţilor",,,,,,,,,427000002
-428,"428 - ALTE DATORII ŞI CREANŢE ÎN LEGATURĂ CU PERSONALUL","428 - Alte datorii şi creanţe în legatură cu personalul","Liability",,"Yes","Yes",,42,428,"428 - ALTE DATORII ŞI CREANŢE ÎN LEGATURĂ CU PERSONALUL",,,,,,,,,428000002
-4281,"4281 - Alte datorii în legatură cu personalul","4281 - Alte datorii în legatură cu personalul","Liability",,"Yes","No",,428,4281,"4281 - Alte datorii în legatură cu personalul",,,,,,,,,428100003
-4282,"4282 - Alte creanţe în legatură cu personalul","4282 - Alte creanţe în legatură cu personalul","Asset",,"Yes","No",,428,4282,"4282 - Alte creanţe în legatură cu personalul",,,,,,,,,428200003
-43,"43 - ASIGURĂRI SOCIALE, PROTECŢIA SOCIALĂ ŞI CONTURI ASIMILATE","43 - ASIGURĂRI SOCIALE, PROTECŢIA SOCIALĂ ŞI CONTURI ASIMILATE","Liability",,"Yes","Yes",,4,43,"43 - ASIGURĂRI SOCIALE, PROTECŢIA SOCIALĂ ŞI CONTURI ASIMILATE",,,,,,,,,430000001
-431,"431 - ASIGURĂRI SOCIALE","431 - Asigurări sociale","Liability",,,"Yes",,43,431,"431 - ASIGURĂRI SOCIALE",,,,,,,,,431000002
-4311,"4311 - Contribuţia unităţii la asigurările sociale","4311 - Contribuţia unităţii la asigurările sociale","Liability",,,"No",,431,4311,"4311 - Contribuţia unităţii la asigurările sociale",,,,,,,,,431100003
-4312,"4312 - Contribuţia personalului la asigurările sociale","4312 - Contribuţia personalului la asigurările sociale","Liability",,,"No",,431,4312,"4312 - Contribuţia personalului la asigurările sociale",,,,,,,,,431200003
-4313,"4313 - Contribuţia angajatorului pentru asigurările sociale de sănătate","4313 - Contribuţia angajatorului pentru asigurările sociale de sănătate","Liability",,,"No",,431,4313,"4313 - Contribuţia angajatorului pentru asigurările sociale de sănătate",,,,,,,,,431300003
-4314,"4314 - Contribuţia angajaţilor pentru asigurările sociale de sănătate","4314 - Contribuţia angajaţilor pentru asigurările sociale de sănătate","Liability",,,"No",,431,4314,"4314 - Contribuţia angajaţilor pentru asigurările sociale de sănătate",,,,,,,,,431400003
-437,"437 - AJUTOR DE ŞOMAJ","437 - Ajutor de şomaj","Liability",,,"Yes",,43,437,"437 - AJUTOR DE ŞOMAJ",,,,,,,,,437000002
-4371,"4371 - Contribuţia unităţii la fondul de şomaj","4371 - Contribuţia unităţii la fondul de şomaj","Liability",,,"No",,437,4371,"4371 - Contribuţia unităţii la fondul de şomaj",,,,,,,,,437100003
-4372,"4372 - Contribuţia personalului la fondul de şomaj","4372 - Contribuţia personalului la fondul de şomaj","Liability",,,"No",,437,4372,"4372 - Contribuţia personalului la fondul de şomaj",,,,,,,,,437200003
-438,"438 - ALTE DATORII ŞI CREANŢE SOCIALE","438 - Alte datorii şi creanţe sociale","Liability",,"Yes","Yes",,43,438,"438 - ALTE DATORII ŞI CREANŢE SOCIALE",,,,,,,,,438000002
-4381,"4381 - Alte datorii sociale","4381 - Alte datorii sociale","Liability",,"Yes","No",,438,4381,"4381 - Alte datorii sociale",,,,,,,,,438100003
-4382,"4382 - Alte creanţe sociale","4382 - Alte creanţe sociale","Asset",,"Yes","No",,438,4382,"4382 - Alte creanţe sociale",,,,,,,,,438200003
-44,"44 - BUGETUL STATULUI, FONDURI SPECIALE ŞI CONTURI ASIMILATE","44 - BUGETUL STATULUI, FONDURI SPECIALE ŞI CONTURI ASIMILATE","Liability",,"Yes","Yes",,4,44,"44 - BUGETUL STATULUI, FONDURI SPECIALE ŞI CONTURI ASIMILATE",,,,,,,,,440000001
-441,"441 - IMPOZITUL PE PROFIT/VENIT","441 - Impozitul pe profit/venit","Liability",,"Yes","Yes",,44,441,"441 - IMPOZITUL PE PROFIT/VENIT",,,,,,,,,441000002
-4411,"4411 - Impozitul pe profit","4411 - Impozitul pe profit","Liability",,"Yes","No",,441,4411,"4411 - Impozitul pe profit",,,,,,,,,441100003
-4412,"4412 - Impozitul pe venit","4412 - Impozitul pe venit","Liability",,"Yes","No",,441,4412,"4412 - Impozitul pe venit",,,,,,,,,441200003
-442,"442 - TAXA PE VALOAREA ADĂUGATĂ","442 - Taxa pe valoarea adăugată","Liability",,"Yes","Yes",,44,442,"442 - TAXA PE VALOAREA ADĂUGATĂ",,,,,,,,,442000002
-4423,"4423 - TVA de plată","4423 - TVA de plată","Liability",,"Yes","No","T_LIABILITY_ACCT",442,4423,"4423 - TVA de plată",,,,,,,,,442300003
-4424,"4424 - TVA de recuperat","4424 - TVA de recuperat","Asset",,"Yes","No","T_RECEIVABLES_ACCT",442,4424,"4424 - TVA de recuperat",,,,,,,,,442400003
-4426,"4426 - TVA deductibilă","4426 - TVA deductibilă","Asset",,,"No","T_CREDIT_ACCT",442,4426,"4426 - TVA deductibilă",,,,,,,,,442600003
-4427,"4427 - TVA colectată","4427 - TVA colectată","Liability",,"Yes","No","T_DUE_ACCT",442,4427,"4427 - TVA colectată",,,,,,,,,442700003
-4428,"4428 - TVA neexigibilă","4428 - TVA neexigibilă","Liability",,"Yes","No",,442,4428,"4428 - TVA neexigibilă",,,,,,,,,442800003
-444,"444 - Impozitul pe venituri de natura salariilor","444 - Impozitul pe venituri de natura salariilor","Liability",,,"No",,44,444,"444 - Impozitul pe venituri de natura salariilor",,,,,,,,,444000002
-445,"445 - Subvenţii","445 - Subvenţii","Asset",,,"No",,44,445,"445 - Subvenţii",,,,,,,,,445000002
-446,"446 - Alte impozite taxe şi vărsăminte asimilate","446 - Alte impozite taxe şi vărsăminte asimilate","Liability",,,"No",,44,446,"446 - Alte impozite taxe şi vărsăminte asimilate",,,,,,,,,446000002
-447,"447 - Fonduri speciale- taxe şi vărsăminte asimilate","447 - Fonduri speciale- taxe şi vărsăminte asimilate","Liability",,,"No",,44,447,"447 - Fonduri speciale- taxe şi vărsăminte asimilate",,,,,,,,,447000002
-448,"448 - ALTE DATORII ŞI CREANŢE CU BUGETUL STATULUI","448 - Alte datorii şi creanţe cu bugetul statului","Liability",,"Yes","Yes",,44,448,"448 - ALTE DATORII ŞI CREANŢE CU BUGETUL STATULUI",,,,,,,,,448000002
-4481,"4481 - Alte datorii faţă de bugetul statului","4481 - Alte datorii faţă de bugetul statului","Liability",,"No","No","WITHHOLDING_ACCT",448,4481,"4481 - Alte datorii faţă de bugetul statului",,,,,,,,,448100003
-4482,"4482 - Alte creanţe privind bugetul statului","4482 - Alte creanţe privind bugetul statului","Asset",,"No","No",,448,4482,"4482 - Alte creanţe privind bugetul statului",,,,,,,,,448200003
-45,"45 - GRUP ŞI ACŢIONARI/ASOCIATI","45 - GRUP ŞI ACŢIONARI/ASOCIATI","Liability",,"Yes","Yes",,4,45,"45 - GRUP ŞI ACŢIONARI/ASOCIATI",,,,,,,,,450000001
-451,"451 - DECONTĂRI ÎNTE ENTITĂŢILE AFILIATE","451 - Decontări între entităţile afiliate","Liability",,"Yes","Yes",,45,451,"451 - DECONTĂRI ÎNTE ENTITĂŢILE AFILIATE",,,,,,,,,451000002
-4511,"4511 - Decontări între entităţile afiliate","4511 - Decontări între entităţile afiliate","Liability",,"No","No",,451,4511,"4511 - Decontări între entităţile afiliate",,,,,,,,,451100003
-4518,"4518 - Dobânzi aferente decontărilor între entităţile afiliate","4518 - Dobânzi aferente decontărilor între entităţile afiliate","Liability",,"No","No",,451,4518,"4518 - Dobânzi aferente decontărilor între entităţile afiliate",,,,,,,,,451800003
-453,"453 - DECONTĂRI PRIVIND INTERESELE DE PARTICIPARE","453 - Decontări privind interesele de participare","Liability",,"Yes","Yes",,45,453,"453 - DECONTĂRI PRIVIND INTERESELE DE PARTICIPARE",,,,,,,,,453000002
-4531,"4531 - Decontări privind interesele de participare","4531 - Decontări privind interesele de participare","Liability",,"No","No",,453,4531,"4531 - Decontări privind interesele de participare",,,,,,,,,453100003
-4538,"4538 - Dobânzi aferente decontărilor privind interesele de participare","4538 - Dobânzi aferente decontărilor privind interesele de participare","Liability",,"No","No",,453,4538,"4538 - Dobânzi aferente decontărilor privind interesele de participare",,,,,,,,,453800003
-455,"455 - SUME DATORATE ACŢIONARILOR/ASOCIAŢILOR","455 - Sume datorate acţionarilor/asociaţiilor","Liability",,"Yes","Yes",,45,455,"455 - SUME DATORATE ACŢIONARILOR/ASOCIAŢILOR",,,,,,,,,455000002
-4551,"4551 - Acţionari/asociaţi - conturi curente ","4551 - Acţionari/asociaţi - conturi curente ","Liability",,"No","No",,455,4551,"4551 - Acţionari/asociaţi - conturi curente ",,,,,,,,,455100003
-4558,"4558 - Acţionari/asociaţi - dobânzi la conturi curente","4558 - Acţionari/asociaţi - dobânzi la conturi curente","Liability",,"No","No",,455,4558,"4558 - Acţionari/asociaţi - dobânzi la conturi curente",,,,,,,,,455800003
-456,"456 - Decontări cu acţionarii/asociaţii privind capitalul","456 - Decontări cu acţionarii/asociaţii privind capitalul","Asset",,,"No",,45,456,"456 - Decontări cu acţionarii/asociaţii privind capitalul",,,,,,,,,456000002
-457,"457 - Dividende de plata","457 - Dividende de plată","Liability",,,"No",,45,457,"457 - Dividende de plata",,,,,,,,,457000002
-458,"458 - DECONTĂRI DIN OPERAŢII ÎN PARTICIPATIE","458 - Decontări din operaţii în participaţie","Liability",,"Yes","Yes",,45,458,"458 - DECONTĂRI DIN OPERAŢII ÎN PARTICIPATIE",,,,,,,,,458000002
-4581,"4581 - Decontări din operaţii în participaţie-pasiv","4581 - Decontări din operaţii în participaţie-pasiv","Liability",,"Yes","No",,458,4581,"4581 - Decontări din operaţii în participaţie-pasiv",,,,,,,,,458100003
-4582,"4582 - Decontări din operaţii în participaţie-activ","4582 - Decontări din operaţii în participaţie-activ","Asset",,"Yes","No",,458,4582,"4582 - Decontări din operaţii în participaţie-activ",,,,,,,,,458200003
-46,"46 - DEBITORI SI CREDITORI DIVERSI","46 - DEBITORI ŞI CREDITORI DIVERŞI","Liability",,"Yes","Yes",,4,46,"46 - DEBITORI SI CREDITORI DIVERSI",,,,,,,,,460000001
-461,"461 - Debitori diverşi","461 - Debitori diverşi","Asset",,"Yes","No",,46,461,"461 - Debitori diverşi",,,,,,,,,461000002
-462,"462 - Creditori diverşi","462 - Creditori diverşi","Liability",,"Yes","No",,46,462,"462 - Creditori diverşi",,,,,,,,,462000002
-47,"47 - CONTURI DE REGULARIZĂRI ŞI ASIMILATE","47 - CONTURI DE REGULARIZĂRI ŞI ASIMILATE","Asset",,"Yes","Yes",,4,47,"47 - CONTURI DE REGULARIZĂRI ŞI ASIMILATE",,,,,,,,,470000001
-471,"471 - Cheltuieli înregistrate în avans","471 - Cheltuieli înregistrate în avans","Asset",,"Yes","No","UNEARNEDREVENUE_ACCT",47,471,"471 - Cheltuieli înregistrate în avans",,,,,,,,,471000002
-472,"472 - Venituri înregistrate în avans","472 - Venituri înregistrate în avans","Liability",,"Yes","No","NOTINVOICEDREVENUE_ACCT",47,472,"472 - Venituri înregistrate în avans",,,,,,,,,472000002
-473,"473 - DECONTARI DIN OPERAŢII ÎN CURS DE CLARIFICARE","473 - Decontări din operaţii în curs de clarificare","Asset",,"Yes","Yes",,47,473,"473 - DECONTARI DIN OPERAŢII ÎN CURS DE CLARIFICARE",,,,,,,,,473000002
-4731,"4731 - Decontări în curs - Încasări nealocate","4731 - Decontări în curs - Încasări nealocate","Liability",,"Yes","No",,473,4731,"4731 - Decontări în curs - Încasări nealocate",,,,,,,,,473100003
-4732,"4732 - Decontări în curs - plăţi de efectuat","4732 - Decontări în curs - Plăţi de efectuat","Asset",,"Yes","No",,473,4732,"4732 - Decontări în curs - plăţi de efectuat",,,,,,,,,473200003
-48,"48 - DECONTĂRI ÎN CADRUL UNITĂŢII","48 - DECONTĂRI ÎN CADRUL UNITĂŢII","Asset",,"Yes","Yes",,4,48,"48 - DECONTĂRI ÎN CADRUL UNITĂŢII",,,,,,,,,480000001
-481,"481 - Decontări între unitate şi subunităţi","481 - Decontări între unitate şi subunităţi","Asset",,"Yes","No","ARH_InterOrg_Acct",48,481,"481 - DECONTĂRI INTRE UNITATE ŞI SUBUNITATI",,,,,,,,,481000002
-482,"482 - Decontări între subunităţi","482 - Decontări între subunităţi","Asset",,"Yes","No","ARH_InterOrg2_Acct",48,482,"482 - Decontări între subunităţi",,,,,,,,,482000002
-49,"49 - AJUSTĂRI PENTRU DEPRECIEREA CREANŢELOR","49 - AJUSTĂRI PENTRU DEPRECIEREA CREANŢELOR","Liability",,"Yes","Yes",,4,49,"49 - AJUSTĂRI PENTRU DEPRECIEREA CREANŢELOR",,,,,,,,,490000001
-491,"491 - Ajustări pentru deprecierea creanţelor - clienţi","491 - Ajustări pentru deprecierea creanţelor - clienţi","Liability",,,"No",,49,491,"491 - Ajustări pentru deprecierea creanţelor - clienţi",,,,,,,,,491000002
-495,"495 - Ajustări pentru deprecierea creanţelor - decontări în cadrul grupului şi cu asociaţii","495 - Ajustări pentru deprecierea creanţelor - decontări în cadrul grupului şi cu asociaţii","Liability",,,"No",,49,495,"495 - Ajustări pentru deprecierea creanţelor - decontări în cadrul grupului şi cu asociaţii",,,,,,,,,495000002
-496,"496 - Ajustări pentru deprecierea creanţelor - debitori diverşi","496 - Ajustări pentru deprecierea creanţelor - debitori diverşi","Liability",,,"No",,49,496,"496 - Ajustări pentru deprecierea creanţelor - debitori diverşi",,,,,,,,,496000002
-5,"5 - CONTURI DE TREZORERIE","5 - CONTURI DE TREZORERIE","Asset",,,"Yes",,,5,"5 - CONTURI DE TREZORERIE",,,,,,,,,500000000
-50,"50 - INVESTIŢII FINANCIARE PE TERMEN SCURT","50 - INVESTIŢII FINANCIARE PE TERMEN SCURT","Asset",,,"Yes",,5,50,"50 - INVESTIŢII FINANCIARE PE TERMEN SCURT",,,,,,,,,500000001
-501,"501 - Acţiuni deţinute la entităţile afiliate","501 - Acţiuni deţinute la entităţile afiliate","Asset",,,"No",,50,501,"501 - Acţiuni deţinute la entităţile afiliate",,,,,,,,,501000002
-505,"505 - Obligaţiuni emise şi răscumpărate","505 - Obligaţiuni emise şi răscumpărate","Asset",,,"No",,50,505,"505 - Obligaţiuni emise şi răscumpărate",,,,,,,,,505000002
-506,"506 - Obligaţiuni","506 - Obligaţiuni","Asset",,,"No",,50,506,"506 - Obligaţiuni",,,,,,,,,506000002
-508,"508 - ALTE TITLURI DE PLASAMENT ŞI CREANŢE ASIMILATE","508 - Alte titluri de plasament şi creanţe asimilate","Asset",,,"Yes",,50,508,"508 - ALTE TITLURI DE PLASAMENT ŞI CREANŢE ASIMILATE",,,,,,,,,508000002
-5081,"5081 - Alte titluri de plasament","5081 - Alte titluri de plasament","Asset",,,"No",,508,5081,"5081 - Alte titluri de plasament",,,,,,,,,508100003
-5088,"5088 - Dobânzi la obligaţiuni şi titluri de plasament","5088 - Dobânzi la obligaţiuni şi titluri de plasament","Asset",,,"No",,508,5088,"5088 - Dobânzi la obligaţiuni şi titluri de plasament",,,,,,,,,508800003
-509,"509 - VĂRSĂMINTE DE EFECTUAT PENTRU INVESTIŢIILE PE TERMEN SCURT","509 - Vărsăminte de efectuat pentru investiţiile pe termen scurt","Liability",,,"Yes",,50,509,"509 - VĂRSĂMINTE DE EFECTUAT PENTRU INVESTIŢIILE PE TERMEN SCURT",,,,,,,,,509000002
-5091,"5091 - Vărsăminte de efectuat pentru acţiunile deţinute la entităţile afiliate","5091 - Vărsăminte de efectuat pentru acţiunile deţinute la entităţile afiliate","Liability",,,"No",,509,5091,"5091 - Vărsăminte de efectuat pentru acţiunile deţinute la entităţile afiliate",,,,,,,,,509100003
-5092,"5092 - Vărsăminte de efectuat pentru alte investiţii pe termen scurt","5092 - Vărsăminte de efectuat pentru alte investiţii pe termen scurt","Liability",,,"No",,509,5092,"5092 - Vărsăminte de efectuat pentru alte investiţii pe termen scurt",,,,,,,,,509200003
-51,"51 - CONTURI LA BĂNCI","51 - CONTURI LA BĂNCI","Asset",,,"Yes",,5,51,"51 - CONTURI LA BĂNCI",,,,,,,,,510000001
-511,"511 - VALORI DE INCASAT ","511 - Valori de încasat ","Asset",,,"Yes",,51,511,"511 - VALORI DE INCASAT ",,,,,,,,,511000002
-5112,"5112 - Cecuri de încasat","5112 - Cecuri de încasat","Asset",,,"No",,511,5112,"5112 - Cecuri de încasat",,,,,,,,,511200003
-5113,"5113 - Efecte de încasat","5113 - Efecte de încasat","Asset",,,"No",,511,5113,"5113 - Efecte de încasat",,,,,,,,,511300003
-5114,"5114 - Efecte remise spre scontare","5114 - Efecte remise spre scontare","Asset",,,"No",,511,5114,"5114 - Efecte remise spre scontare",,,,,,,,,511400003
-512,"512 - CONTURI CURENTE LA BANCI","512 - Conturi curente la bănci","Asset",,"Yes","Yes",,51,512,"512 - CONTURI CURENTE LA BANCI",,,,,,,,,512000002
-5121,"5121 - Conturi la bănci în lei","5121 - Conturi la bănci în lei","Asset",,"Yes","No","B_ASSET_ACCT",512,5121,"5121 - Conturi la bănci în lei",,,,,,,,,512100003
-5124,"5124 - Conturi la bănci în valuta","5124 - Conturi la bănci în valuta","Asset",,"Yes","No",,512,5124,"5124 - Conturi la bănci în valuta",,,,,,,,,512400003
-5125,"5125 - Sume în curs de decontare","5125 - Sume în curs de decontare","Asset",,"Yes","No","B_INTRANSIT_ACCT",512,5125,"5125 - Sume în curs de decontare",,,,,,,,,512500003
-5129,"5129 - Disponibilităţi ale clienţilor","5129 - Disponibilităţi ale clienţilor","Asset",,,"No","B_UNIDENTIFIED_ACCT",512,5129,"5129 - Disponibilităţi ale clienţilor",,,,,,,,,512900003
-518,"518 - DOBÂNZI","518 - Dobânzi","Asset",,"Yes","Yes",,51,518,"518 - DOBÂNZI",,,,,,,,,518000002
-5186,"5186 - Dobânzi de plătit","5186 - Dobânzi de plătit","Liability",,"Yes","No",,518,5186,"5186 - Dobânzi de plătit",,,,,,,,,518600003
-5187,"5187 - Dobânzi de încasat","5187 - Dobânzi de încasat","Asset",,"Yes","No",,518,5187,"5187 - Dobânzi de încasat",,,,,,,,,518700003
-519,"519 - CREDITE BANCARE PE TERMEN SCURT","519 - Credite bancare pe termen scurt","Liability",,,"Yes",,51,519,"519 - CREDITE BANCARE PE TERMEN SCURT",,,,,,,,,519000002
-5191,"5191 - Credite bancare pe termen scurt","5191 - Credite bancare pe termen scurt","Liability",,,"No",,519,5191,"5191 - Credite bancare pe termen scurt",,,,,,,,,519100003
-5192,"5192 - Credite bancare pe termen scurt nerambursate la scadenţă","5192 - Credite bancare pe termen scurt nerambursate la scadenţă","Liability",,,"No",,519,5192,"5192 - Credite bancare pe termen scurt nerambursate la scadenţă",,,,,,,,,519200003
-5193,"5193 - Credite externe guvernamentale","5193 - Credite externe guvernamentale","Liability",,,"No",,519,5193,"5193 - Credite externe guvernamentale",,,,,,,,,519300003
-5194,"5194 - Credite externe garantate de stat","5194 - Credite externe garantate de stat","Liability",,,"No",,519,5194,"5194 - Credite externe garantate de stat",,,,,,,,,519400003
-5195,"5195 - Credite externe garantate de bănci","5195 - Credite externe garantate de bănci","Liability",,,"No",,519,5195,"5195 - Credite externe garantate de bănci",,,,,,,,,519500003
-5196,"5196 - Credite de la trezoreria statului","5196 - Credite de la trezoreria statului","Liability",,,"No",,519,5196,"5196 - Credite de la trezoreria statului",,,,,,,,,519600003
-5197,"5197 - Credite interne garantate de stat","5197 - Credite interne garantate de stat","Liability",,,"No",,519,5197,"5197 - Credite interne garantate de stat",,,,,,,,,519700003
-5198,"5198 - Dobânzi aferente creditelor bancare pe termen scurt","5198 - Dobânzi aferente creditelor bancare pe termen scurt","Liability",,,"No",,519,5198,"5198 - Dobânzi aferente creditelor bancare pe termen scurt",,,,,,,,,519800003
-53," 53 - CASA"," 53 - CASA","Asset",,"Yes","Yes",,5,53," 53 - CASA",,,,,,,,,530000001
-531,"531 - CASA","531 - Casa","Asset",,,"Yes",,53,531,"531 - CASA",,,,,,,,,531000002
-5311,"5311 - Casa în lei","5311 - Casa în lei","Asset",,"Yes","No","CB_ASSET_ACCT",531,5311,"5311 - Casa în lei",,,,,,,,,531100003
-5314,"5314 - Casa în valută","5314 - Casa în valută","Asset",,,"No",,531,5314,"5314 - Casa în valută",,,,,,,,,531400003
-532,"532 - ALTE VALORI","532 - Alte valori","Asset",,,"Yes",,53,532,"532 - ALTE VALORI",,,,,,,,,532000002
-5321,"5321 - Timbre fiscale şi poştale","5321 - Timbre fiscale şi poştale","Asset",,,"No",,532,5321,"5321 - Timbre fiscale şi poştale",,,,,,,,,532100003
-5322,"5322 - Bilete de tratament şi odihna","5322 - Bilete de tratament şi odihna","Asset",,,"No",,532,5322,"5322 - Bilete de tratament şi odihna",,,,,,,,,532200003
-5323,"5323 - Tichete şi bilete de călătorie","5323 - Tichete şi bilete de călătorie","Asset",,,"No",,532,5323,"5323 - Tichete şi bilete de călătorie",,,,,,,,,532300003
-5328,"5328 - Alte valori","5328 - Alte valori","Asset",,"Yes","No","CB_DIFFERENCES_ACCT",532,5328,"5328 - Alte valori",,,,,,,,,532800003
-54,"54 - ACREDITIVE","54 - ACREDITIVE","Asset",,,"Yes",,5,54,"54 - ACREDITIVE",,,,,,,,,540000001
-541,"541 - ACREDITIVE","541 - Acreditive","Asset",,,"Yes",,54,541,"541 - ACREDITIVE",,,,,,,,,541000002
-5411,"5411 - Acreditive în lei","5411 - Acreditive în lei","Asset",,,"No",,541,5411,"5411 - Acreditive în lei",,,,,,,,,541100003
-5412,"5412 - Acreditive în valută","5412 - Acreditive în valută","Asset",,,"No",,541,5412,"5412 - Acreditive în valută",,,,,,,,,541200003
-542,"542 - Avansuri de trezorerie","542 - Avansuri de trezorerie","Asset",,,"No",,54,542,"542 - Avansuri de trezorerie",,,,,,,,,542000002
-58,"58 - VIRAMENTE INTERNE","58 - VIRAMENTE INTERNE","Asset",,,"Yes",,5,58,"58 - VIRAMENTE INTERNE",,,,,,,,,580000001
-581,"581 - Viramente interne","581 - Viramente interne","Asset",,"Yes","No","CB_CASHTRANSFER_ACCT",58,581,"581 - Viramente interne",,,,,,,,,581000002
-59,"59 - AJUSTĂRI  PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE","59 - AJUSTĂRI  PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE","Liability",,,"Yes",,5,59,"59 - AJUSTĂRI  PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE",,,,,,,,,590000001
-591,"591 - Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate","591 - Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate","Liability",,,"No",,59,591,"591 - Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate",,,,,,,,,591000002
-595,"595 - Ajustări pentru  pierderea de valoare a obligaţiunilor emise şi răscumpărate ","595 - Ajustări pentru  pierderea de valoare a obligaţiunilor emise şi răscumpărate ","Liability",,,"No",,59,595,"595 - Ajustări pentru  pierderea de valoare a obligaţiunilor emise şi răscumpărate ",,,,,,,,,595000002
-596,"596 - Ajustări pentru  pierderea de valoare a obligaţiunilor","596 - Ajustări pentru  pierderea de valoare a obligaţiunilor","Liability",,,"No",,59,596,"596 - Ajustări pentru  pierderea de valoare a obligaţiunilor",,,,,,,,,596000002
-598,"598 - Ajustări pentru pierderea de valoare a altor investiţii pe termen scurt şi creanţe asimilate","598 - Ajustări pentru pierderea de valoare a altor investiţii pe termen scurt şi creanţe asimilate","Liability",,,"No",,59,598,"598 - Ajustări pentru pierderea de valoare a altor investitii pe termen scurt şi creanţe asimilate",,,,,,,,,598000002
-6,"6 - CONTURI DE CHELTUIELI   ","6 - CONTURI DE CHELTUIELI   ","Expense","Debit","Yes","Yes",,,6,"6 - CONTURI DE CHELTUIELI   ",,,,,,,,,600000000
-60,"60 - CHELTUIELI PRIVIND STOCURILE","60 - CHELTUIELI PRIVIND STOCURILE","Expense","Debit",,"Yes",,6,60,"60 - CHELTUIELI PRIVIND STOCURILE",,,,,,,,,600000001
-601,"601 - Cheltuieli cu materiile prime","601 - Cheltuieli cu materiile prime","Expense","Debit","Yes","No",,60,601,"601 - Cheltuieli cu materiile prime",,,,,,,,,601000002
-602,"602 - CHELTUIELI CU MATERIALELE CONSUMABILE","602 - Cheltuieli cu materialele consumabile","Expense","Debit",,"Yes",,60,602,"602 - CHELTUIELI CU MATERIALELE CONSUMABILE",,,,,,,,,602000002
-6021,"6021 - Cheltuieli cu materialele auxiliare","6021 - Cheltuieli cu materialele auxiliare","Expense","Debit","Yes","No",,602,6021,"6021 - Cheltuieli cu materialele auxiliare",,,,,,,,,602100003
-6022,"6022 - Cheltuieli privind combustibilul","6022 - Cheltuieli privind combustibilul","Expense","Debit",,"No",,602,6022,"6022 - Cheltuieli privind combustibilul",,,,,,,,,602200003
-6023,"6023 - Cheltuieli privind materialele pentru ambalat","6023 - Cheltuieli privind materialele pentru ambalat","Expense","Debit",,"No",,602,6023,"6023 - Cheltuieli privind materialele pentru ambalat",,,,,,,,,602300003
-6024,"6024 - Cheltuieli privind piesele de schimb","6024 - Cheltuieli privind piesele de schimb","Expense","Debit",,"No",,602,6024,"6024 - Cheltuieli privind piesele de schimb",,,,,,,,,602400003
-6025,"6025 - Cheltuieli privind seminţele şi materialele de plantat","6025 - Cheltuieli privind seminţele şi materialele de plantat","Expense","Debit",,"No",,602,6025,"6025 - Cheltuieli privind seminţele şi materialele de plantat",,,,,,,,,602500003
-6026,"6026 - Cheltuieli privind furajele","6026 - Cheltuieli privind furajele","Expense","Debit",,"No",,602,6026,"6026 - Cheltuieli privind furajele",,,,,,,,,602600003
-6028,"6028 - Cheltuieli privind alte materiale consumabile","6028 - Cheltuieli privind alte materiale consumabile","Expense","Debit",,"No",,602,6028,"6028 - Cheltuieli privind alte materiale consumabile",,,,,,,,,602800003
-603,"603 - Cheltuieli privind materialele de natura obiectelor de inventar","603 - Cheltuieli privind materialele de natura obiectelor de inventar","Expense","Debit","Yes","Yes",,60,603,"603 - Cheltuieli privind materialele de natura obiectelor de inventar",,,,,,,,,603000002
-604,"604 - Cheltuieli privind materialele nestocate","604 - Cheltuieli privind materialele nestocate","Expense","Debit","Yes","No",,60,604,"604 - Cheltuieli privind materialele nestocate",,,,,,,,,604000002
-605,"605 - Cheltuieli privind energia şi apa","605 - Cheltuieli privind energia şi apa","Expense","Debit",,"No",,60,605,"605 - Cheltuieli privind energia şi apa",,,,,,,,,605000002
-606,"606 - Cheltuieli privind animalele şi păsările","606 - Cheltuieli privind animalele şi păsările","Expense","Debit",,"No",,60,606,"606 - Cheltuieli privind animalele şi păsările",,,,,,,,,606000002
-607,"607 - CHELTUIELI PRIVIND MARFURILE","607 - Cheltuieli privind mărfurile","Expense","Debit","Yes","Yes",,60,607,"607 - CHELTUIELI PRIVIND MARFURILE",,,,,,,,,607000002
-6071,"6071 - Cheltuieli privind mărfurile","6071 - Cheltuieli privind mărfurile","Expense","Debit","Yes","No","P_COGS_ACCT",607,6071,"6071 - CHELTUIELI PRIVIND MARFURILE",,,,,,,,,607100003
-6072,"6072 - Cheltuieli privind mărfurile","6072 - Cheltuieli privind mărfurile","Expense","Debit",,"No","P_COSTADJUSTMENT_ACCT",607,6072,"6072 - CHELTUIELI PRIVIND MARFURILE",,,,,,,,,607200003
-6073,"6073 - Cheltuieli privind mărfurile","6073 - Cheltuieli privind mărfurile","Expense","Debit",,"No","P_EXPENSE_ACCT",607,6073,"6073 - CHELTUIELI PRIVIND MARFURILE",,,,,,,,,607300003
-6074,"6074 - Cheltuieli privind mărfurile","6074 - Cheltuieli privind mărfurile","Expense","Debit",,"No","P_INVENTORYCLEARING_ACCT",607,6074,"6074 - CHELTUIELI PRIVIND MARFURILE",,,,,,,,,607400003
-608,"608 - CHELTUIELI PRIVIND AMBALAJELE","608 - Cheltuieli privind ambalajele","Expense","Debit",,"No",,60,608,"608 - CHELTUIELI PRIVIND AMBALAJELE",,,,,,,,,608000002
-61,"61 - CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERŢ","61 - CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERŢI","Expense","Debit","Yes","Yes",,6,61,"61 - CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERŢ",,,,,,,,,610000001
-611,"611 - Cheltuieli cu întreţinerea şi reparaţiile","611 - Cheltuieli cu întreţinerea şi reparaţiile","Expense","Debit",,"No",,61,611,"611 - CHELTUIELI CU INTRETINEREA SI REPARATIILE",,,,,,,,,611000002
-612,"612 - Cheltuieli cu redevenţele locaţiile de gestiune şi chiriile","612 - Cheltuieli cu redevenţele locaţiile de gestiune şi chiriile","Expense","Debit",,"No",,61,612,"612 - CHELTUIELI CU REDEVENTELE LOCATIILE DE GESTIUNE SI CHI",,,,,,,,,612000002
-613,"613 - Cheltuieli cu primele de asigurare","613 - Cheltuieli cu primele de asigurare","Expense","Debit",,"No",,61,613,"613 - CHELTUIELI CU PRIMELE DE ASIGURARE",,,,,,,,,613000002
-614,"614 - Cheltuieli cu studiile şi cercetările","614 - Cheltuieli cu studiile şi cercetările","Expense","Debit",,"No",,61,614,"614 - CHELTUIELI CU STUDIILE SI CERCETARILE",,,,,,,,,614000002
-62,"62 - CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI","62 - CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI","Expense","Debit",,"Yes",,6,62,"62 - CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI",,,,,,,,,620000001
-621,"621 - Cheltuieli cu colaboratorii","621 - Cheltuieli cu colaboratorii","Expense","Debit",,"No",,62,621,"621 - CHELTUIELI CU COLABORATORII",,,,,,,,,621000002
-622,"622 - Cheltuieli privind comisioanele şi onorariile","622 - Cheltuieli privind comisioanele şi onorariile","Expense","Debit",,"No",,62,622,"622 - CHELTUIELI PRIVIND COMISIOANELE SI ONORARIILE",,,,,,,,,622000002
-623,"623 - CHELTUIELI DE PROTOCOL RECLAMA SI PUBLICITATE","623 - Cheltuieli de protocol reclama şi publicitate","Expense","Debit",,"No","CB_EXPENSE_ACCT",62,623,"623 - CHELTUIELI DE PROTOCOL RECLAMA SI PUBLICITATE",,,,,,,,,623000002
-624,"624 - Cheltuieli cu transportul de bunuri şi personal","624 - Cheltuieli cu transportul de bunuri şi personal","Expense","Debit",,"No",,62,624,"624 - CHELTUIELI CU TRANSPORTUL DE BUNURI SI PERSONAL",,,,,,,,,624000002
-625,"625 - Cheltuieli cu deplasări, detaşări şi transferări","625 - Cheltuieli cu deplasări, detaşări şi transferări","Expense","Debit",,"No",,62,625,"625 - CHELTUIELI CU DEPLASARI DETASARI SI TRANSFERARI",,,,,,,,,625000002
-626,"626 - Cheltuieli poştale şi taxe de telecomunicaţii","626 - Cheltuieli poştale şi taxe de telecomunicaţii","Expense","Debit",,"No",,62,626,"626 - CHELTUIELI POSTALE SI TAXE DE TELECOMUNICATII",,,,,,,,,626000002
-627,"627 - Cheltuieli cu serviciile bancare şi asimilate","627 - Cheltuieli cu serviciile bancare şi asimilate","Expense","Debit","Yes","No","B_EXPENSE_ACCT",62,627,"627 - CHELTUIELI CU SERVICIILE BANCARE SI ASIMILATE",,,,,,,,,627000002
-628,"628 - Alte cheltuieli cu serviciile executate de terţi","628 - Alte cheltuieli cu serviciile executate de terţi","Expense","Debit",,"No",,62,628,"628 - ALTE CHELTUIELI CU SERVICIILE EXECUTATE DE TERTI",,,,,,,,,628000002
-63,"63 - CHELTUIELI CU ALTE IMPOZITE TAXE SI VARSAMINTE ASIMILAT","63 - CHELTUIELI CU ALTE IMPOZITE TAXE SI VARSAMINTE ASIMILATE","Expense","Debit","Yes","Yes",,6,63,"63 - CHELTUIELI CU ALTE IMPOZITE TAXE SI VARSAMINTE ASIMILAT",,,,,,,,,630000001
-635,"635 - CHELTUIELI CU ALTE IMPOZITE TAXE SI VARSAMINTE ASIMILA","635 - Cheltuieli cu alte impozite taxe şi vărsăminte asimilate","Expense","Debit","Yes","No","T_EXPENSE_ACCT",63,635,"635 - CHELTUIELI CU ALTE IMPOZITE TAXE SI VARSAMINTE ASIMILA",,,,,,,,,635000002
-64,"64 - CHELTUIELI CU PERSONALUL","64 - CHELTUIELI CU PERSONALUL","Expense","Debit","Yes","Yes",,6,64,"64 - CHELTUIELI CU PERSONALUL",,,,,,,,,640000001
-641,"641 - CHELTUIELI CU SALARIILE PERSONALULUI ","641 - Cheltuieli cu salariile personalului ","Expense","Debit",,"No","E_EXPENSE_ACCT",64,641,"641 - CHELTUIELI CU SALARIILE PERSONALULUI ",,,,,,,,,641000002
-645,"645 - CHELTUIELI PRIVIND ASIGURĂRILE ŞI PROTECŢIA SOCIALĂ","645 - Cheltuieli privind asigurările şi protecţia socială","Expense","Debit",,"Yes",,64,645,"645 - CHELTUIELI PRIVIND ASIGURĂRILE ŞI PROTECŢIA SOCIALĂ",,,,,,,,,645000002
-6451,"6451 - CONTRIBUTIA UNITATII LA ASIGURARILE SOCIALE","6451 - Contribuţia unităţii la asigurările sociale","Expense","Debit",,"No",,645,6451,"6451 - CONTRIBUTIA UNITATII LA ASIGURARILE SOCIALE",,,,,,,,,645100003
-6452,"6452 - CONTRIBUTIA UNITATII PENTRU AJUTORUL DE SOMAJ","6452 - Contribuţia unităţii pentru ajutorul de şomaj","Expense","Debit",,"No",,645,6452,"6452 - CONTRIBUTIA UNITATII PENTRU AJUTORUL DE SOMAJ",,,,,,,,,645200003
-6453,"6453 - CONTRIBUTIA ANGAJATORULUI PENTRU ASIGURARILE SOCIALE ","6453 - Contribuţia angajatorului pentru asigurările sociale de sanatate","Expense","Debit",,"No",,645,6453,"6453 - CONTRIBUTIA ANGAJATORULUI PENTRU ASIGURARILE SOCIALE ",,,,,,,,,645300003
-6458,"6458 - ALTE CHELTUIELI PRIVIND ASIGURARILE SI PROTECTIA SOCI","6458 - Alte cheltuieli privind asigurările şi protecţia socială","Expense","Debit",,"No",,645,6458,"6458 - ALTE CHELTUIELI PRIVIND ASIGURARILE SI PROTECTIA SOCI",,,,,,,,,645800003
-65,"65 - ALTE CHELTUIELI DE EXPLOATARE","65 - ALTE CHELTUIELI DE EXPLOATARE","Expense","Debit",,"Yes",,6,65,"65 - ALTE CHELTUIELI DE EXPLOATARE",,,,,,,,,650000001
-654,"654 - PIERDERI DIN CREANŢE ","654 - Pierderi din creanţe ","Expense","Debit",,"No",,65,654,"654 - PIERDERI DIN CREANŢE ",,,,,,,,,654000002
-658,"658 - ALTE CHELTUIELI DE EXPLOATARE","658 - Alte cheltuieli de exploatare","Expense","Debit",,"Yes",,65,658,"658 - ALTE CHELTUIELI DE EXPLOATARE",,,,,,,,,658000002
-6581,"6581 - DESPĂGUBIRI AMENZI ŞI PENALITĂŢI","6581 - Despăgubiri amenzi şi penalităţi","Expense","Debit",,"No",,658,6581,"6581 - DESPĂGUBIRI AMENZI ŞI PENALITĂŢI",,,,,,,,,658100003
-6582,"6582 - DONAŢII ŞI SUBVENŢII ACORDATE","6582 - Donaţii şi subvenţii acordate","Expense","Debit",,"No",,658,6582,"6582 - DONAŢII ŞI SUBVENŢII ACORDATE",,,,,,,,,658200003
-6583,"6583 - CHELTUIELI PRIVIND ACTIVELE CEDATE ŞI ALTE OPERATII D","6583 - Cheltuieli privind activele cedate şi alte operaţii de capital","Expense","Debit","Yes","No",,658,6583,"6583 - CHELTUIELI PRIVIND ACTIVELE CEDATE ŞI ALTE OPERATII D",,,,,,,,,658300003
-6588,"6588 - ALTE CHELTUIELI DE EXPLOATARE","6588 - Alte cheltuieli de exploatare","Expense","Debit","Yes","No","CH_EXPENSE_ACCT",658,6588,"6588 - ALTE CHELTUIELI DE EXPLOATARE",,,,,,,,,658800003
-66,"66 - CHELTUIELI FINANCIARE","66 - CHELTUIELI FINANCIARE","Expense","Debit",,"Yes",,6,66,"66 - CHELTUIELI FINANCIARE",,,,,,,,,660000001
-663,"663 - Pierderi din creanţe legate de participaţii","663 - Pierderi din creanţe legate de participaţii","Expense","Debit",,"No",,66,663,"663 - PIERDERI DIN CREANTE LEGATE DE PARTICIPATII",,,,,,,,,663000002
-664,"664 - CHELTUIELI PRIVIND INVESTIŢIILE FINANCIARE CEDATE","664 - Cheltuieli privind investiţiile financiare cedate","Expense","Debit",,"Yes",,66,664,"664 - CHELTUIELI CU TITLURILE DE PLASAMENT CEDATE",,,,,,,,,664000002
-6641,"6641 - Cheltuieli privind imobilizările financiare cedate","6641 - Cheltuieli privind imobilizările financiare cedate","Expense","Debit",,"No",,664,6641,"6641 - CHELTUIELI PRIVIND IMOBILIZARILE FINANCIARE CEDATE",,,,,,,,,664100003
-6642,"6642 - Pierderi privind investiţiile financiare pe termen scurt cedate","6642 - Pierderi privind investiţiile financiare pe termen scurt cedate","Expense","Debit",,"No",,664,6642,"6642 - PIERDERI PRIVIND INVESTITIILE FINANCIARE PE TERMEN SC",,,,,,,,,664200003
-665,"665 - Cheltuieli din diferenţe de curs valutar","665 - Cheltuieli din diferenţe de curs valutar","Expense","Debit","Yes","No","REALIZEDLOSS_ACCT",66,665,"665 - CHELTUIELI DIN DIFERENTE DE CURS VALUTAR",,,,,,,,,665000002
-666,"666 - Cheltuieli privind dobânzile","666 - Cheltuieli privind dobânzile","Expense","Debit",,"No","B_INTERESTEXP_ACCT",66,666,"666 - CHELTUIELI PRIVIND DOBÂNZILE",,,,,,,,,666000002
-667,"667 - CHELTUIELI PRIVIND SCONTURILE ACORDATE","667 - Cheltuieli privind sconturile acordate","Expense","Debit","Yes","Yes",,66,667,"667 - CHELTUIELI PRIVIND SCONTURILE ACORDATE",,,,,,,,,667000002
-6671,"6671 - Cheltuieli privind sconturile acordate","6671 - Cheltuieli privind sconturile acordate","Expense","Debit",,"No","P_TRADEDISCOUNTGRANT_ACCT",667,6671,"6671 - CHELTUIELI PRIVIND SCONTURILE ACORDATE",,,,,,,,,667100003
-6672,"6672 - Cheltuieli privind sconturile - încasări","6672 - Cheltuieli privind sconturile - încasări","Expense","Debit",,"No","PAYDISCOUNT_EXP_ACCT",667,6672,"6672 - CHELTUIELI PRIVIND SCONTURILE - ÎNCASĂRI",,,,,,,,,667200003
-6675,"6675 - Cheltuieli - diferenţe pret achiziţie","6675 - Cheltuieli - diferenţe preţ achiziţie","Expense","Debit",,"No","P_PURCHASEPRICEVARIANCE_ACCT",667,6675,"6675 - CHELTUIELI - DIFERENTE PRET ACHIZITIE",,,,,,,,,667500003
-668,"668 - Alte cheltuieli financiare","668 - Alte cheltuieli financiare","Expense","Debit","Yes","No","B_SETTLEMENTLOSS_ACCT",66,668,"668 - ALTE CHELTUIELI FINANCIARE",,,,,,,,,668000002
-67,"67 - CHELTUIELI EXTRAORDINARE/ EXCEPTIONALE","67 - CHELTUIELI EXTRAORDINARE/ EXCEPTIONALE","Expense","Debit","Yes","Yes",,6,67,"67 - CHELTUIELI EXTRAORDINARE/ EXCEPTIONALE",,,,,,,,,670000001
-671,"671 - CHELTUIELI EXCEPTIONALE PRIVIND OPERATIILE DE GESTIUNE","671 - Cheltuieli excepţionale privind operaţiile de gestiune","Expense","Debit","Yes","No",,67,671,"671 - CHELTUIELI EXCEPTIONALE PRIVIND OPERATIILE DE GESTIUNE",,,,,,,,,671000002
-672,"672 - CHELTUIELI PRIVIND OPERATIILE DE CAPITAL","672 - Cheltuieli privind operaţiile de capital","Expense","Debit","Yes","No",,67,672,"672 - CHELTUIELI PRIVIND OPERATIILE DE CAPITAL",,,,,,,,,672000002
-68,"68 - CHELTUIELI CU AMORTIZARILE PROVIZIOANELE SI AJUSTAREA L","68 - CHELTUIELI CU AMORTIZARILE PROVIZIOANELE SI AJUSTAREA LA INFLATIE","Expense","Debit","Yes","Yes",,6,68,"68 - CHELTUIELI CU AMORTIZARILE PROVIZIOANELE SI AJUSTAREA L",,,,,,,,,680000001
-681,"681 - CHELTUIELI DE EXPLOATARE PRIVIND AMORTIZĂRILE ŞI PROVI","681 - Cheltuieli de exploatare privind amortizările şi provizioanele","Expense","Debit",,"Yes",,68,681,"681 - CHELTUIELI DE EXPLOATARE PRIVIND AMORTIZĂRILE ŞI PROVI",,,,,,,,,681000002
-6811,"6811 - Cheltuieli de exploatare privind amortizarea imobilizărilor","6811 - Cheltuieli de exploatare privind amortizarea imobilizărilor","Expense","Debit",,"No",,681,6811,"6811 - CHELTUIELI DE EXPLOATARE PRIVIND AMORTIZAREA IMOBILIZ",,,,,,,,,681100003
-6812,"6812 - Cheltuieli de exploatare privind provizioanele pentru riscuri şi cheltuieli","6812 - Cheltuieli de exploatare privind provizioanele pentru riscuri şi cheltuieli","Expense","Debit",,"No",,681,6812,"6812 - CHELTUIELI DE EXPLOATARE PRIVIND PROVIZIOANELE PENTRU",,,,,,,,,681200003
-6813,"6813 - Cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizărilor","6813 - Cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizărilor","Expense","Debit",,"No",,681,6813,"6813 - CHELTUIELI DE EXPLOATARE PRIVIND PROVIZIOANELE PENTRU",,,,,,,,,681300003
-6814,"6814 - Cheltuieli exploatare - deprecierea activelor circulante","6814 - Cheltuieli exploatare - deprecierea activelor circulante","Expense","Debit",,"No","B_REVALUATIONLOSS_ACCT",681,6814,"6814 - CHELTUIELI EXPLOATARE - DEPRECIEREA ACTIVELOR CIRCULA",,,,,,,,,681400003
-686,"686 - CHELTUIELI FINANCIARE PRIVIND AMORTIZĂRILE ŞI AJUSTĂRILE PENTRU PIERDERE DE VALOARE","686 - Cheltuieli financiare privind amortizările şi ajustările pentru pierdere de valoare","Expense","Debit",,"Yes",,68,686,"686 - CHELTUIELI FINANCIARE PRIVIND AMORTIZARILE SI PROVIZIO",,,,,,,,,686000002
-6863,"6863 - Cheltuieli financiare privind provizioanele pentru deprecierea imobilizărilor financiare","6863 - Cheltuieli financiare privind ajustările pentru pierderea de valoare a imobilizărilor financiare","Expense","Debit",,"No","UNREALIZEDLOSS_ACCT",686,6863,"6863 - CHELTUIELI FINANCIARE PRIVIND PROVIZIOANELE PENTRU DE",,,,,,,,,686300003
-6864,"6864 - Cheltuieli financiare privind provizioanele pentru deprecierea activelor circulante","6864 - Cheltuieli financiare  privind ajustările pentru pierderea de valoare a activelor circulante ","Expense","Debit",,"No",,686,6864,"6864 - CHELTUIELI FINANCIARE PRIVIND PROVIZIOANELE PENTRU DE",,,,,,,,,686400003
-6868,"6868 - Cheltuieli financiare privind amortizarea primelor de rambursare a obligaţiunilor","6868 - Cheltuieli financiare privind amortizarea primelor de rambursare a obligaţiunilor","Expense","Debit",,"No",,686,6868,"6868 - CHELTUIELI FINANCIARE PRIVIND AMORTIZAREA PRIMELOR DE",,,,,,,,,686800003
-688,"688 - CHELTUIELI DIN AJUSTAREA LA INFLATIE","688 - Cheltuieli din ajustarea la inflaţie","Expense","Debit",,"No",,68,688,"688 - CHELTUIELI DIN AJUSTAREA LA INFLATIE",,,,,,,,,688000002
-69,"69 - CHELTUIELI CU IMPOZITUL PE PROFIT ŞI ALTE IMPOZITE","69 - CHELTUIELI CU IMPOZITUL PE PROFIT ŞI ALTE IMPOZITE","Expense","Debit","Yes","Yes",,6,69,"69 - CHELTUIELI CU IMPOZITUL PE PROFIT ŞI ALTE IMPOZITE",,,,,,,,,690000001
-691,"691 - Cheltuieli cu impozitul pe profit","691 - Cheltuieli cu impozitul pe profit","Expense","Debit",,"No",,69,691,"691 - CHELTUIELI CU IMPOZITUL PE PROFIT",,,,,,,,,691000002
-698,"698 - Cheltuieli cu impozitul pe venit care nu apar în elementele de mai sus","698 - Cheltuieli cu impozitul pe venit care nu apar în elementele de mai sus","Expense","Debit",,"No",,69,698,"698 - ALTE CHELTUIELI CU IMPOZITELE CARE NU APAR ÎN ELEMENTE",,,,,,,,,698000002
-7,"7 - CONTURI DE VENITURI","7 - CONTURI DE VENITURI","Liability","Credit","Yes","Yes",,,7,"7 - CONTURI DE VENITURI",,,,,,,,,700000000
-70,"70 - CIFRA DE AFACERI","70 - CIFRA DE AFACERI","Liability","Credit",,"Yes",,7,70,"70 - CIFRA DE AFACERI",,,,,,,,,700000001
-701,"701 - Venituri din vânzarea produselor finite","701 - Venituri din vânzarea produselor finite","Liability","Credit","Yes","No",,70,701,"701 - VENITURI DIN VANZAREA PRODUSELOR FINITE",,,,,,,,,701000002
-702,"702 - Venituri din vânzarea semifabricatelor","702 - Venituri din vânzarea semifabricatelor","Liability","Credit",,"No",,70,702,"702 - VENITURI DIN VANZAREA SEMIFABRICATELOR",,,,,,,,,702000002
-703,"703 - Venituri din vânzarea produselor reziduale","703 - Venituri din vânzarea produselor reziduale","Liability","Credit",,"No",,70,703,"703 - VENITURI DIN VANZAREA PRODUSELOR REZIDUALE",,,,,,,,,703000002
-704,"704 - Venituri din lucrări executate şi servicii prestate","704 - Venituri din lucrări executate şi servicii prestate","Liability","Credit",,"No",,70,704,"704 - VENITURI DIN LUCRARI EXECUTATE SI SERVICII PRESTATE",,,,,,,,,704000002
-705,"705 - Venituri din studii şi cercetări","705 - Venituri din studii şi cercetări","Liability","Credit",,"No",,70,705,"705 - VENITURI DIN STUDII SI CERCETARI",,,,,,,,,705000002
-706,"706 - Venituri din redevenţe locaţii de gestiune şi chirii","706 - Venituri din redevenţe locaţii de gestiune şi chirii","Liability","Credit",,"No",,70,706,"706 - VENITURI DIN REDEVENTE LOCATII DE GESTIUNE SI CHIRII",,,,,,,,,706000002
-707,"707 - Venituri din vânzarea marfurilor","707 - Venituri din vânzarea marfurilor","Liability","Credit","Yes","No","P_REVENUE_ACCT",70,707,"707 - VENITURI DIN VANZAREA MARFURILOR",,,,,,,,,707000002
-708,"708 - Venituri din activitaţi diverse","708 - Venituri din activitaţi diverse","Liability","Credit",,"No","CB_RECEIPT_ACCT",70,708,"708 - VENITURI DIN ACTIVITATI DIVERSE",,,,,,,,,708000002
-71,"71 - VARIATIA STOCURILOR","71 - VARIATIA STOCURILOR","Revenue","Credit","Yes","Yes",,7,71,"71 - VARIATIA STOCURILOR",,,,,,,,,710000001
-711,"711 - Venituri din producţia stocată","711 - Venituri din producţia stocată","Revenue","Credit",,"No",,71,711,"711 - VENITURI DIN PRODUCTIA STOCATA",,,,,,,,,711000002
-712,"712 - Venituri  din eliberarea rezervelor tehnice aferente asigurărilor generale","712 - Venituri  din eliberarea rezervelor tehnice aferente asigurărilor generale","Revenue","Credit","Yes","No",,71,712,"712 - VENITURI  DIN ELIBERAREA REZERVELOR TEHNICE AFERENTE A",,,,,,,,,712000002
-72,"72 - VENITURI DIN PRODUCTIA DE IMOBILIZARI","72 - VENITURI DIN PRODUCTIA DE IMOBILIZARI","Liability","Credit",,"Yes",,7,72,"72 - VENITURI DIN PRODUCTIA DE IMOBILIZARI",,,,,,,,,720000001
-721,"721 - Venituri din producţia de imobilizări necorporale","721 - Venituri din producţia de imobilizări necorporale","Liability","Credit",,"No",,72,721,"721 - VENITURI DIN PRODUCTIA DE IMOBILIZARI NECORPORALE",,,,,,,,,721000002
-722,"722 - Venituri din producţia de imobilizări corporale","722 - Venituri din producţia de imobilizări corporale","Liability","Credit",,"No",,72,722,"722 - VENITURI DIN PRODUCTIA DE IMOBILIZARI CORPORALE",,,,,,,,,722000002
-74,"74 - VENITURI DIN SUBVENTII DE EXPLOATARE","74 - VENITURI DIN SUBVENTII DE EXPLOATARE","Liability","Credit",,"Yes",,7,74,"74 - VENITURI DIN SUBVENTII DE EXPLOATARE",,,,,,,,,740000001
-741,"741 - VENITURI DIN SUBVENTII DE EXPLOATARE","741 - Venituri din subvenţii de exploatare","Liability","Credit",,"Yes",,74,741,"741 - VENITURI DIN SUBVENTII DE EXPLOATARE",,,,,,,,,741000002
-7411,"7411 - Venituri din subvenţii de exploatare aferente cifrei de afaceri","7411 - Venituri din subvenţii de exploatare aferente cifrei de afaceri","Liability","Credit",,"No",,741,7411,"7411 - VENITURI DIN SUBVENTII DE EXPLOATARE AFERENTE CIFREI D",,,,,,,,,741100003
-7412,"7412 - Venituri din subvenţii de exploatare pentru materii prime şi materiale consumabile","7412 - Venituri din subvenţii de exploatare pentru materii prime şi materiale consumabile","Liability","Credit",,"No",,741,7412,"7412 - VENITURI DIN SUBVENTII DE EXPLOATARE PENTRU MATERII PR",,,,,,,,,741200003
-7413,"7413 - Venituri din subvenţii de exploatare pentru alte cheltuieli din afara","7413 - Venituri din subvenţii de exploatare pentru alte cheltuieli din afara","Liability","Credit",,"No",,741,7413,"7413 - VENITURI DIN SUBVENTII DE EXPLOATARE PENTRU ALTE CHELT",,,,,,,,,741300003
-7414,"7414 - Venituri din subvenţii de exploatare pentru plata personalului","7414 - Venituri din subvenţii de exploatare pentru plata personalului","Liability","Credit",,"No",,741,7414,"7414 - VENITURI DIN SUBVENTII DE EXPLOATARE PENTRU PLATA PERS",,,,,,,,,741400003
-7415,"7415 - Venituri din subvenţii de exploatare pentru asigurări şi protecţia socială","7415 - Venituri din subvenţii de exploatare pentru asigurări şi protecţia socială","Liability","Credit",,"No",,741,7415,"7415 - VENITURI DIN SUBVENTII DE EXPLOATARE PENTRU ASIGURARI ",,,,,,,,,741500003
-7416,"7416 - Venituri din subvenţii de exploatare pentru alte cheltuieli de exploatare","7416 - Venituri din subvenţii de exploatare pentru alte cheltuieli de exploatare","Liability","Credit",,"No",,741,7416,"7416 - VENITURI DIN SUBVENTII DE EXPLOATARE PENTRU ALTE CHELT",,,,,,,,,741600003
-7417,"7417 - Venituri din subvenţii de exploatare aferente altor venituri","7417 - Venituri din subvenţii de exploatare aferente altor venituri","Liability","Credit",,"No",,741,7417,"7417 - VENITURI DIN SUBVENTII DE EXPLOATARE AFERENTE ALTOR VE",,,,,,,,,741700003
-7418,"7418 - Venituri din subvenţii de exploatare pentru dobanda datorată ","7418 - Venituri din subvenţii de exploatare pentru dobanda datorată ","Liability","Credit",,"No",,741,7418,"7418 - VENITURI DIN SUBVENTII DE EXPLOATARE PENTRU DOBANDA DA",,,,,,,,,741800003
-75,"75 - ALTE VENITURI DIN EXPLOATARE","75 - ALTE VENITURI DIN EXPLOATARE","Liability","Credit",,"Yes",,7,75,"75 - ALTE VENITURI DIN EXPLOATARE",,,,,,,,,750000001
-754,"754 - Venituri din creanţe reactivate ","754 - Venituri din creanţe reactivate ","Liability","Credit",,"No",,75,754,"754 - VENITURI DIN CREANŢE REACTIVATE ",,,,,,,,,754000002
-758,"758 - ALTE VENITURI DIN EXPLOATARE","758 - Alte venituri din exploatare","Liability","Credit",,"Yes",,75,758,"758 - ALTE VENITURI DIN EXPLOATARE",,,,,,,,,758000002
-7581,"7581 - Venituri din despăgubiri amenzi şi penalităţi","7581 - Venituri din despăgubiri amenzi şi penalităţi","Liability","Credit",,"No",,758,7581,"7581 - VENITURI DIN DESPAGUBIRI AMENZI SI PENALITATI",,,,,,,,,758100003
-7582,"7582 - Venituri din donaţii şi subvenţii primite","7582 - Venituri din donaţii şi subvenţii primite","Liability","Credit",,"No",,758,7582,"7582 - VENITURI DIN DONATII SI SUBVENTII PRIMITE",,,,,,,,,758200003
-7583,"7583 - Venituri din vânzarea activelor şi alte operaţii de capital","7583 - Venituri din vânzarea activelor şi alte operaţii de capital","Liability","Credit",,"No",,758,7583,"7583 - VENITURI DIN VANZAREA ACTIVELOR SI ALTE OPERATII DE CA",,,,,,,,,758300003
-7584,"7584 - Venituri din subvenţii pentru investiţii","7584 - Venituri din subvenţii pentru investiţii","Liability","Credit",,"No",,758,7584,"7584 - VENITURI DIN SUBVENTII PENTRU INVESTITII",,,,,,,,,758400003
-7588,"7588 - Alte venituri din exploatare ","7588 - Alte venituri din exploatare ","Liability","Credit","Yes","No","CH_REVENUE_ACCT",758,7588,"7588 - ALTE VENITURI DIN EXPLOATARE ",,,,,,,,,758800003
-76,"76 - VENITURI FINANCIARE","76 - VENITURI FINANCIARE","Liability","Credit",,"Yes",,7,76,"76 - VENITURI FINANCIARE",,,,,,,,,760000001
-761,"761 - VENITURI DIN IMOBILIZĂRI FINANCIARE","761 - Venituri din imobilizări financiare","Liability","Credit",,"Yes",,76,761,"761 - VENITURI DIN IMOBILIZĂRI FINANCIARE",,,,,,,,,761000002
-7611,"7611 - Venituri din acţiuni deţinute la entităţi afiliate","7611 - Venituri din acţiuni deţinute la entităţi afiliate","Liability","Credit",,"No",,761,7611,"7611 - Venituri din acţiuni deţinute la entităţi afiliale",,,,,,,,,761100003
-7613,"7613 - Venituri din interese de participare","7613 - Venituri din interese de participare","Liability","Credit",,"No",,761,7613,"7613 - Venituri din interese de participare",,,,,,,,,761300003
-762,"762 - Venituri din investiţii financiare pe termen scurt","762 - Venituri din investiţii financiare pe termen scurt","Liability","Credit",,"No",,76,762,"762 - Venituri din investiţii financiare pe termen scurt",,,,,,,,,762000002
-763,"763 - Venituri din creanţe imobilizate","763 - Venituri din creanţe imobilizate","Liability","Credit","Yes","No",,76,763,"763 - Venituri din creanţe imobilizate",,,,,,,,,763000002
-764,"764 - VENITURI DIN INVESTIŢII FINANCIARE CEDATE","764 - Venituri din investiţii financiare cedate","Liability","Credit",,"Yes",,76,764,"764 - VENITURI DIN INVESTIŢII FINANCIARE CEDATE",,,,,,,,,764000002
-7641,"7641 - Venituri din imobilizări financiare cedate","7641 - Venituri din imobilizări financiare cedate","Liability","Credit",,"No",,764,7641,"7641 - Venituri din imobilizări financiare cedate",,,,,,,,,764100003
-7642,"7642 - Câştiguri din investiţii pe termen scurt cedate ","7642 - Câştiguri din investiţii pe termen scurt cedate ","Liability","Credit","Yes","No",,764,7642,"7642 - Câştiguri din investiţii pe termen scurt cedate ",,,,,,,,,764200003
-765,"765 - Venituri din diferenţe de curs valutar","765 - Venituri din diferenţe de curs valutar","Liability","Credit","Yes","No","REALIZEDGAIN_ACCT",76,765,"765 - VENITURI DIN DIFERENTE DE CURS VALUTAR",,,,,,,,,765000002
-766,"766 - Venituri din dobânzi","766 - Venituri din dobânzi","Liability","Credit","Yes","No","B_INTERESTREV_ACCT",76,766,"766 - VENITURI DIN DOBÂNZI",,,,,,,,,766000002
-767,"767 - VENITURI DIN SCONTURI OBTINUTE","767 - Venituri din sconturi obţinute","Liability","Credit","Yes","Yes",,76,767,"767 - VENITURI DIN SCONTURI OBTINUTE",,,,,,,,,767000002
-7671,"7671 - Venituri din sconturi obţinute","7671 - Venituri din sconturi obţinute","Revenue","Credit","Yes","No","P_TRADEDISCOUNTREC_ACCT",767,7671,"7671 - VENITURI DIN SCONTURI OBTINUTE",,,,,,,,,767100003
-7672,"7672 - Venituri din sconturi obţinute - plăţi","7672 - Venituri din sconturi obţinute - plăţi","Revenue","Credit","Yes","No","PAYDISCOUNT_REV_ACCT",767,7672,"7672 - VENITURI DIN SCONTURI OBTINUTE - PLATI",,,,,,,,,767200003
-768,"768 - Alte venituri financiare","768 - Alte venituri financiare","Liability","Credit","Yes","No","B_SETTLEMENTGAIN_ACCT",76,768,"768 - ALTE VENITURI FINANCIARE",,,,,,,,,768000002
-77,"77 - VENITURI EXTRAORDINARE","77 - VENITURI EXTRAORDINARE","Liability","Credit",,"Yes",,7,77,"77 - VENITURI EXTRAORDINARE",,,,,,,,,770000001
-771,"771 - Venituri din subvenţii pentru evenimente extraordinare şi altele similare","771 - Venituri din subvenţii pentru evenimente extraordinare şi altele similare","Liability","Credit","Yes","No",,77,771,"771 - Venituri din subvenţii pentru evenimente extraordinare şi altele similare",,,,,,,,,771000002
-78,"78 - VENITURI DIN PROVIZIOANE ŞI AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE","78 - VENITURI DIN PROVIZIOANE ŞI AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE","Liability","Credit",,"Yes",,7,78,"78 - VENITURI DIN PROVIZIOANE ŞI AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE",,,,,,,,,780000001
-781,"781 - VENITURI DIN PROVIZIOANE ŞI AJUSTĂRI PENTRU DEPRECIEREA PRIVIND ACTIVITATEA DE EXPLOATARE","781 - Venituri din provizioane şi ajustări pentru deprecierea privind activitatea de exploatare","Liability","Credit",,"Yes",,78,781,"781 - VENITURI DIN PROVIZIOANE ŞI AJUSTĂRI PENTRU DEPRECIEREA PRIVIND ACTIVITATEA DE EXPLOATARE",,,,,,,,,781000002
-7812,"7812 - Venituri din provizioane","7812 - Venituri din provizioane","Liability","Credit",,"No",,781,7812,"7812 - Venituri din provizioane",,,,,,,,,781200003
-7813,"7813 - Venituri din ajustări pentru deprecierea imobilizărilor","7813 - Venituri din ajustări pentru deprecierea imobilizărilor","Liability","Credit",,"No",,781,7813,"7813 - Venituri din ajustări pentru deprecierea imobilizărilor",,,,,,,,,781300003
-7814,"7814 - Venituri din ajustări pt deprecierea activelor circulante","7814 - Venituri din ajustări pt deprecierea activelor circulante","Revenue","Credit",,"No","B_REVALUATIONGAIN_ACCT",781,7814,"7814 - Venituri din ajustări pt deprecierea activelor circulante",,,,,,,,,781400003
-786,"786 - VENITURI FINANCIARE DIN AJUSTĂRI PENTRU PIERDERE DE VALOARE","786 - Venituri financiare din ajustări pentru pierdere de valoare","Liability","Credit",,"Yes",,78,786,"786 - VENITURI FINANCIARE DIN AJUSTĂRI PENTRU PIERDERE DE VALOARE",,,,,,,,,786000002
-7863,"7863 - Venituri financiare din ajustări pentru pierderea de valoare a imobilizărilor financiare","7863 - Venituri financiare din ajustări pentru pierderea de valoare a imobilizărilor financiare","Liability","Credit",,"No","UNREALIZEDGAIN_ACCT",786,7863,"7863 - Venituri financiare din ajustări pentru pierderea de valoare a imobilizărilor financiare",,,,,,,,,786300003
-7864,"7864 - Venituri financiare din ajustări pentru pierderea de valoare a activelor circulante","7864 - Venituri financiare din ajustări pentru pierderea de valoare a activelor circulante","Liability","Credit",,"No",,786,7864,"7864 - Venituri financiare din ajustări pentru pierderea de valoare a activelor circulante",,,,,,,,,786400003
-8,"8 - CONTURI SPECIALE","8 - CONTURI SPECIALE","Memo",,"Yes","Yes",,,8,"8 - CONTURI SPECIALE",,,,,,,,,800000000
-80,"80 - CONTURI ÎN AFARA BILANŢULUI","80 - CONTURI ÎN AFARA BILANŢULUI","Memo",,,"Yes",,8,80,"80 - CONTURI ÎN AFARA BILANŢULUI",,,,,,,,,800000001
-801,"801 - ANGAJAMENTE ACORDATE","801 - Angajamente acordate","Memo",,,"Yes",,80,801,"801 - ANGAJAMENTE ACORDATE",,,,,,,,,801000002
-8011,"8011 - Giruri şi garanţii acordate","8011 - Giruri şi garanţii acordate","Memo",,,"No","COMMITMENTOFFSET_ACCT",801,8011,"8011 - Giruri şi garanţii acordate",,,,,,,,,801100003
-8018,"8018 - Alte angajamente acordate","8018 - Alte angajamente acordate","Memo",,,"No",,801,8018,"8018 - Alte angajamente acordate",,,,,,,,,801800003
-802,"802 - ANGAJAMENTE PRIMITE","802 - Angajamente primite","Memo",,,"Yes",,80,802,"802 - ANGAJAMENTE PRIMITE",,,,,,,,,802000002
-8021,"8021 - Giruri şi garanţii primite","8021 - Giruri şi garanţii primite","Memo",,,"No",,802,8021,"8021 - Giruri şi garanţii primite",,,,,,,,,802100003
-8028,"8028 - Alte angajamente primite","8028 - Alte angajamente primite","Memo",,,"No",,802,8028,"8028 - Alte angajamente primite",,,,,,,,,802800003
-803,"803 - ALTE CONTURI ÎN AFARA BILANŢULUI","803 - Alte conturi în afara bilanţului","Memo",,,"Yes",,80,803,"803 - ALTE CONTURI ÎN AFARA BILANŢULUI",,,,,,,,,803000002
-8031,"8031 - Imobilizări corporale luate cu chirie ","8031 - Imobilizări corporale luate cu chirie ","Memo",,,"No",,803,8031,"8031 - Imobilizări corporale luate cu chirie ",,,,,,,,,803100003
-8032,"8032 - Valori materiale primite spre prelucrare sau reparare","8032 - Valori materiale primite spre prelucrare sau reparare","Memo",,,"No",,803,8032,"8032 - Valori materiale primite spre prelucrare sau reparare",,,,,,,,,803200003
-8033,"8033 - Valori materiale primite în păstrare sau custodie","8033 - Valori materiale primite în păstrare sau custodie","Memo",,,"No",,803,8033,"8033 - Valori materiale primite în păstrare sau custodie",,,,,,,,,803300003
-8034,"8034 - Debitori scoşi din activ, urmăriţi în continuare","8034 - Debitori scoşi din activ, urmăriţi în continuare","Memo",,,"No",,803,8034,"8034 - Debitori scoşi din activ, urmăriţi în continuare",,,,,,,,,803400003
-8035,"8035 - Debitori din amenzi şi penalităţi pretinse","8035 - Debitori din amenzi şi penalităţi pretinse","Memo",,,"No",,803,8035,"8035 - Debitori din amenzi şi penalităţi pretinse",,,,,,,,,803500003
-8036,"8036 - Redevenţe, locaţii de gestiune, chirii şi alte datorii asimilate","8036 - Redevenţe, locaţii de gestiune, chirii şi alte datorii asimilate","Memo",,,"No",,803,8036,"8036 - Redevenţe, locaţii de gestiune, chirii şi alte datorii asimilate",,,,,,,,,803600003
-8037,"8037 - Efecte scontate neajunse la scadenţă","8037 - Efecte scontate neajunse la scadenţă","Memo",,,"No",,803,8037,"8037 - Efecte scontate neajunse la scadenţă",,,,,,,,,803700003
-8038,"8038 - Alte valori în afara bilanţului","8038 - Alte valori în afara bilanţului","Memo",,,"No",,803,8038,"8038 - Alte valori în afara bilanţului",,,,,,,,,803800003
-804,"804 - AMORTIZAREA AFERENTA GRADULUI DE NEUTILIZARE A MIJLOAC","804 - Amortizarea aferentă gradului de neutilizare a mijloacelor fixe","Memo",,,"Yes",,80,804,"804 - AMORTIZAREA AFERENTA GRADULUI DE NEUTILIZARE A MIJLOAC",,,,,,,,,804000002
-8045,"8045 - Amortizarea aferentă gradului de neutilizare a mijloacelor fixe","8045 - Amortizarea aferentă gradului de neutilizare a mijloacelor fixe","Memo",,,"No",,804,8045,"8045 - AMORTIZAREA AFERENTA GRADULUI DE NEUTILIZARE A MIJLOA",,,,,,,,,804500003
-805,"805 - DOBÂNZI AFERENTE CONTRACTELOR DE LEASING ŞI ALTOR CONTRACTE ASIMILATE, NEAJUNSE LA SCADENŢĂ","805 - Dobânzi aferente contractelor de leasing şi altor contracte asimilate, neajunse la scadenţă","Memo",,,"Yes",,80,805,"805 - DOBÂNZI AFERENTE CONTRACTELOR DE LEASING ŞI ALTOR CONTRACTE ASIMILATE, NEAJUNSE LA SCADENŢĂ",,,,,,,,,805000002
-8051,"8051 - Dobânzi de plătit","8051 - Dobânzi de plătit","Memo",,,"No",,805,8051,"8051 - Dobânzi de plătit",,,,,,,,,805100003
-8052,"8052 - Dobânzi de încasat","8052 - Dobânzi de încasat","Memo",,,"No",,805,8052,"8052 - Dobânzi de încasat",,,,,,,,,805200003
-88,"88 - CONTURI IMPLICITE NEUTILIZATE","88 - CONTURI IMPLICITE NEUTILIZATE","Memo",,,"Yes",,8,88,"88 - CONTURI X-ERP NEUTILIZATE",,,,,,,,,880000001
-881,"881 - CONTURI IMPLICITE DE STOCURI","881 - CONTURI IMPLICITE DE STOCURI","Memo",,,"Yes",,88,881,"881 - CONTURI X-ERP DE STOCURI",,,,,,,,,881000002
-8811,"8811 - Ajustare stoc real","8811 - Ajustare stoc real","Memo",,"Yes","No","W_INVACTUALADJUST_ACCT",881,8811,"8811 - Ajustare stoc real",,,,,,,,,881100003
-8812,"8812 - Reevaluare stoc","8812 - Reevaluare stoc","Memo",,"Yes","No","W_REVALUATION_ACCT",881,8812,"8812 - Reevaluare stoc",,,,,,,,,881200003
-882,"882 - CONTURI IMPLICITE DIVERSE","882 - CONTURI IMPLICITE DIVERSE","Memo",,,"Yes",,88,882,"882 - Conturi X-ERP diverse",,,,,,,,,882000002
-8821,"8821 - Suspense error","8821 - Suspense error","Memo",,"Yes","No","SUSPENSEERROR_ACCT",882,8821,"8821 - Suspense error",,,,,,,,,882100003
-8822,"8822 - Suspense Balancing","8822 - Suspense Balancing","Memo",,"Yes","No","SUSPENSEBALANCING_ACCT",882,8822,"8822 - Suspense Balancing",,,,,,,,,882200003
-8823,"8823 - Currency Balancing","8823 - Currency Balancing","Memo",,"Yes","No","CURRENCYBALANCING_ACCT",882,8823,"8823 - Currency Balancing",,,,,,,,,882300003
-8824,"8824 - PPV Offset","8824 - PPV Offset","Memo",,"Yes","No","PPVOFFSET_ACCT",882,8824,"8824 - PPV Offset",,,,,,,,,882400003
-8825,"8825 - Default","8825 - Default","Memo",,"Yes","No","DEFAULT_ACCT",882,8825,"8825 - Default",,,,,,,,,882500003
-8826,"8826 - Retained Earning","8826 - Retained Earning","Memo",,"Yes","No","RETAINEDEARNING_ACCT",882,8826,"8826 - Retained Earning",,,,,,,,,882600003
-8827,"8827 - INTERCOMPANYDUETO_ACCT","8827 - INTERCOMPANYDUETO_ACCT","Memo",,"Yes","No","INTERCOMPANYDUETO_ACCT",882,,,,,,,,,,,882700003
-8828,"8828 - INTERCOMPANYDUEFROM_ACCT","8828 - INTERCOMPANYDUEFROM_ACCT","Memo",,"Yes","No","INTERCOMPANYDUEFROM_ACCT",882,,,,,,,,,,,882800003
-89,"89 - BILANŢ","89 - BILANT","Memo",,,"Yes",,8,89,"89 - BILANT",,,,,,,,,890000001
-891,"891 - Bilanţ de deschidere","891 - Bilanţ de deschidere","Memo",,"Yes","No",,89,891,"891 - BILANT DE DESCHIDERE",,,,,,,,,891000002
-892,"892 - Bilanţ de închidere","892 - Bilanţ de închidere","Memo",,"Yes","No",,89,892,"892 - BILANT DE ÎNCHIDERE",,,,,,,,,892000002
-9,"9 - CONTURI DE GESTIUNE","9 - CONTURI DE GESTIUNE","Asset",,"Yes","Yes",,,9,"9 - CONTURI DE GESTIUNE",,,,,,,,,900000000
-90,"90 - DECONTARI INTERNE","90 - DECONTARI INTERNE","Asset",,"Yes","Yes",,9,90,"90 - DECONTARI INTERNE",,,,,,,,,900000001
-901,"901 - DECONTARI INTERNE PRIVIND CHELTUIELILE","901 - Decontări interne privind cheltuielile","Asset",,"Yes","No",,90,901,"901 - DECONTARI INTERNE PRIVIND CHELTUIELILE",,,,,,,,,901000002
-902,"902 - DECONTARI INTERNE PRIVIND PRODUCTIA OBTINUTA","902 - Decontări interne privind producţia obţinută","Asset",,"Yes","No",,90,902,"902 - DECONTARI INTERNE PRIVIND PRODUCTIA OBTINUTA",,,,,,,,,902000002
-903,"903 - DECONTARI INTERNE PRIVIND DIFERENTELE DE PRET","903 - Decontări interne privind diferenţele de preţ","Asset",,"Yes","Yes",,90,903,"903 - DECONTARI INTERNE PRIVIND DIFERENTELE DE PRET",,,,,,,,,903000002
-9031,"9031 - Abatere de metodă","9031 - Abatere de metodă","Asset",,"No","No","P_METHODCHANGEVARIANCE_ACCT ",903,9031,"9031 - Abatere de metodă",,,,,,,,,903100003
-9032,"9032 - Abatere de tarif","9032 - Abatere de tarif","Asset",,"No","No","P_RATEVARIANCE_ACCT ",903,9032,"9032 - Abatere de tarif",,,,,,,,,903200003
-9033,"9033 - Abatere de utilizare","9033 - Abatere de utilizare","Asset",,"No","No","P_USAGEVARIANCE_ACCT ",903,9033,"9033 - Abatere de utilizare",,,,,,,,,903300003
-9034,"9034 - Abatere mixta","9034 - Abatere mixta","Asset",,"No","No","P_MIXVARIANCE_ACCT ",903,9034,"9034 - Abatere mixta",,,,,,,,,903400003
-92,"92 - CONTURI DE CALCULATIE","92 - CONTURI DE CALCULATIE","Asset",,"Yes","Yes",,9,92,"92 - CONTURI DE CALCULATIE",,,,,,,,,920000001
-921,"921 - Cheltuielile activităţii de bază","921 - Cheltuielile activităţii de bază","Asset",,,"Yes",,92,921,"921 - CHELTUIELILE ACTIVITATII DE BAZA",,,,,,,,,921000002
-9211,"9211 - Cheltuieli cu productia in curs de executie","9211- Cheltuieli cu productia in curs de executie","Asset",,,"No","P_WIP_ACCT ",921,9211,"9211- Cheltuieli cu productia in curs de executie",,,,,,,,,921100003
-9212,"9212 - Stocuri in sectie","9212 - Stocuri in sectie","Asset",,,"No","P_FLOORSTOCK_ACCT ",921,9212,"9212 - Stocuri in sectie",,,,,,,,,921200003
-9213,"9213 - Cheltuieli cu rebuturi","9213 - Cheltuieli cu rebuturi","Asset",,,"No","P_SCRAP_ACCT ",921,9213,"9213 - Cheltuieli cu rebuturi",,,,,,,,,921300003
-9214,"9214 - Cheltuieli cu colaborarile","9214 - Cheltuieli cu colaborarile","Asset",,,"No","P_OUTSIDEPROCESSING_ACCT ",921,9214,"9214 - Cheltuieli cu colaborarile",,,,,,,,,921400003
-922,"922 - Cheltuielile activităţilor auxiliare","922 - Cheltuielile activităţilor auxiliare","Asset",,,"No","P_LABOR_ACCT ",92,922,"922 - CHELTUIELILE ACTIVITATILOR AUXILIARE",,,,,,,,,922000002
-923,"923 - Cheltuieli comune ale secţiei","923 - Cheltuieli comune ale secţiei","Asset",,,"No","P_BURDEN_ACCT ",92,923,"923 - CHELTUIELI COMUNE ALE SECTIEI",,,,,,,,,923000002
-924,"924 - Cheltuieli generale de administraţie","924 - Cheltuieli generale de administraţie","Asset",,,"No","P_OVERHEAD_ACCT ",92,924,"924 - CHELTUIELI GENERALE DE ADMINISTRATIE",,,,,,,,,924000002
-925,"925 - Cheltuieli de desfacere","925 - Cheltuieli de desfacere","Asset",,,"No",,92,925,"925 - CHELTUIELI DE DESFACERE",,,,,,,,,925000002
-93,"93 - COSTUL PRODUCTIEI","93 - COSTUL PRODUCTIEI","Asset",,,"Yes",,9,93,"93 - COSTUL PRODUCTIEI",,,,,,,,,930000001
-931,"931 - Costul producţiei obţinute","931 - Costul producţiei obţinute","Asset",,,"No","P_COSTOFPRODUCTION_ACCT ",93,931,"931 - COSTUL PRODUCTIEI OBTINUTE",,,,,,,,,931000002
-933,"933 - Costul producţiei în curs de execuţie","933 - Costul producţiei în curs de execuţie","Asset",,"No","No",,93,933,"933 - COSTUL PRODUCTIEI IN CURS DE EXECUTIE",,,,,,,,,933000002

org.adempiere.server-feature/data/import/AccountingTH_353a.UTF8.csv

@@ -1,377 +0,0 @@
-"[Account_Value]","[Account_Name]","[Account_Description]","[Account_Type]","[Account_Sign]","[Account_Document]","[Account_Summary]","[Default_Account]","[Account_Parent]","[Balance Sheet]","[Balance Sheet_Name]","[US 1120 Balance Sheet]","US 1120 Balance Sheet_Name","[Profit & Loss]","[Profit & Loss_Name]","[US 1120 Income Statement]","[US 1120 Income Statement_Name]","[Cash Flow]","[Cash Flow_Name]"
-1,"สินทรัพย์",,"Asset",,,"Yes",,,1,"สินทรัพย์",15,"Total Assets",,,,,,
-11,"สินทรัพย์หมุนเวียน",,"Asset",,,"Yes",,1,11,"สินทรัพย์หมุนเวียน",,,,,,,,
-111,"เงินสด",,"Asset",,,"Yes",,11,111,"เงินสดและเงินฝากธนาคาร",1,"Cash",,,,,,
-11100,"เงินฝากธนาคาร","Bank Asset","Asset",,"Yes","No","B_ASSET_ACCT",111,,,,,,,,,,
-11110,"เงินฝากระหว่างทาง","Bank transactions in transit","Asset",,"Yes","No","B_INTRANSIT_ACCT",111,,,,,,,,,,
-11120,"เงินฝากธนาคาร-ไม่ทราบผู้โอน","Receipts from unidentified customer","Asset",,"Yes","No","B_UNIDENTIFIED_ACCT",111,,,,,,,,,,
-11130,"เงินฝากธนาคาร-เอกสารไม่สมบูรณ์","Received, unallocated payments","Asset",,"Yes","No","B_UNALLOCATEDCASH_ACCT",111,,,,,,,,,,
-11200,"เงินฝากกระแสรายวัน",,"Asset",,,"No","B_INTRANSITAR_ACCT",111,,,,,,,,,,
-11300,"เงินฝากออมทรัพย์",,"Asset",,,"No",,111,,,,,,,,,,
-11800,"เงินสดในเครื่องเก็บเงิน",,"Asset",,,"No",,111,,,,,,,,,,
-11900,"เงินสดย่อย","Cash Book Asset","Asset",,"Yes","No","CB_ASSET_ACCT",111,,,,,,,,,,
-11910,"เงินสดย่อยระหว่างทาง","Cash Book Transfer","Asset",,"Yes","No","CB_CASHTRANSFER_ACCT",111,,,,,,,,,,
-112,"ลูกหนี้",,"Asset",,,"Yes",,11,112,"ลูกหนี้",,,,,,,,
-1121,"ลูกหนี้การค้า",,"Asset",,,"Yes",,112,,,,,,,,,,
-11211,"ลูกหนี้การค้า","Accounts Receivables","Asset",,"Yes","No","C_RECEIVABLE_ACCT",1121,,,"2a","Trade nodes and accounts receivables",,,,,,
-11212,"ลูกหนี้การค้า - บริการ","Accounts Receivables for Services","Asset",,"Yes","No","C_RECEIVABLE_SERVICES_ACCT",1121,,,"2a","Trade nodes and accounts receivables",,,,,,
-11213,"ลูกหนี้เช็คคืน - เงินในบัญชีไม่พอจ่าย",,"Asset",,,"No",,1121,,,"2a",,,,,,,
-11213,"สำรองหนึ้สูญลูกหนี้การค้า",,"Asset",,,"No",,1121,,,"2b","Less allowances for bad debts",,,,,,
-11215,"ลูกหนี้การค้า-ที่ยังไม่ได้ใบกำกับสินค้า","We delivered but have not invoiced yet","Asset",,"Yes","No","NOTINVOICEDRECEIVABLES_ACCT",1121,,,"2a",,,,,,,
-1122,"ลูกหนี้บัตรเครดิต-ระหว่างทาง",,"Asset",,,"Yes",,112,,,,,,,,,,
-11221,"ลูกหนี้บัตรเครดิต-Amex",,"Asset",,,"No",,1122,,,"2a",,,,,,,
-11222,"ลูกหนี้บัตรเครดิต-Master Card",,"Asset",,,"No",,1122,,,"2a",,,,,,,
-11223,"ลูกหนี้บัตรเครดิต-Visa",,"Asset",,,"No",,1122,,,"2a",,,,,,,
-11224,"ลูกหนี้บัตรเครดิต-บัตร ATM",,"Asset",,,"No",,1122,,,"2a",,,,,,,
-1123,"สำรองหนี้สูญลูกหนี้",,"Asset",,,"Yes",,112,,,,,,,,,,
-11231,"สำรองหนี้สูญลูกหนี้บัตรเครดิต",,"Asset",,,"No",,1123,,,"2b",,,,,,,
-11232,"สำรองหนี้สูญลูกหนี้สามาชิก",,"Asset",,,"No",,1123,,,"2a",,,,,,,
-1124,"ลูกหนี้เงินให้กู้ยืม",,"Asset",,,"Yes",,112,,,,,,,,,,
-11241,"ลูกหนี้เงินให้กู้ยืม-พนักงาน",,"Asset",,,"No",,1124,,,"2a",,,,,,,
-11242,"ลูกหนี้เงินให้กู้ยืมกรรมการ",,"Asset",,,"No",,1124,,,7,"Loans to Shareholders",,,,,,
-11243,"ลูกหนี้เงินให้กู้ยืมอื่น ๆ",,"Asset",,,"No",,1124,,,"2a",,,,,,,
-1125,"ค่าใช้จ่ายจ่ายล่วงหน้า",,"Asset",,,"Yes",,112,,,,,,,,,,
-12510,"ค่าใช้จ่ายจ่ายล่วงหน้า","Prepayments for future expense","Asset",,"Yes","No","V_PREPAYMENT_ACCT",1125,,,"2a",,,,,,,
-12520,"เงินทดรองจ่าย","Expense advances","Asset",,"Yes","No","E_PREPAYMENT_ACCT",1125,,,"2a",,,,,,,
-1126,"ภาษีรับ",,"Asset",,,"Yes",,112,,,,,,,,,,
-11261,"ภาษีซื้อ","Tax to be re-imbursed - before tax declaration","Asset",,"Yes","No","T_CREDIT_ACCT",1126,,,6,,,,,,,
-11262,"ภาษีซื้อยังไม่ถึงกำหนดชำระ",,,,,,"T_NOTCREDIT_ACCT",1126,,,,,,,,,,
-11263,"ลูกหนี้กรมสรรพากร","Tax to receive based on tax declaration","Asset",,"Yes","No","T_RECEIVABLES_ACCT",1126,,,6,,,,,,,
-11264,"ภาษีถูกหัก ณ ที่จ่าย",,,,,,"WITHHOLDINGAR_ACCT",,,,,,,,,,,
-12800,"ลูกหนี้บริษัทในเครือ","Default Receivables account for intercompany trx","Asset",,"Yes","No","INTERCOMPANYDUEFROM_ACCT",112,,,6,,,,,,,
-12900,"ลูกหนี้อื่น ๆ",,"Asset",,,"No",,112,,,"2a",,,,,,,
-113,"เงินลงทุน",,"Asset",,,"Yes",,11,113,"เงินลงทุน",,,,,,,,
-13100,"พันธบัตรรัฐบาล",,"Asset",,,"No",,113,,,4,"US Government Obligations",,,,,,
-13300,"เงินลงทุนอื่น ๆ",,"Asset",,,"No",,113,,,9,"Other Investments",,,,,,
-114,"สินค้าคงเหลือ",,"Asset",,,"Yes",,1,114,"สินค้าคงเหลือ",3,"Inventories",,,,,,
-14100,"สินค้าคงเหลือ-ทั่วไป","Inventory Account","Asset",,"Yes","No","W_INVENTORY_ACCT",11,,,,,,,,,,
-14120,"สินค้าคงเหลือ-ผลิตภัณฑ์","Product Inventory Account","Asset",,"Yes","No","P_ASSET_ACCT",114,,,,,,,,,,
-115,"ค่าใช้จ่ายจ่ายล่วงหน้า  เงินมัดจำและสินทรัพย์หมุนเวียนอื่น",,"Asset",,,"Yes",,11,115,"ค่าใช้จ่ายจ่ายล่วงหน้า  เงินมัดจำและสินทรัพย์หมุนเวียนอื่น",6,"Other Current Assets",,,,,,
-1151,"ค่าใช้จ่ายจ่ายล่วงหน้า",,"Asset",,,"Yes",,115,,,,,,,,,,
-11511,"ค่าเบี้ยประกันจ่ายล่วงหน้า",,"Asset",,,"No",,1151,,,,,,,,,,
-11512,"ค่าเช่าจ่ายล่วงหน้า",,"Asset",,,"No",,1151,,,,,,,,,,
-11513,"ดอกเบี้ยจ่ายล่วงหน้า",,"Asset",,,"No",,1151,,,,,,,,,,
-11514,"ค่าใช้จ่ายจ่ายล่วงหน้าอื่นๆ",,"Asset",,,"No",,1151,,,,,,,,,,
-1152,"เงินมัดจำ",,"Asset",,,"Yes",,115,,,,,,,,,,
-11521,"เงินประกันค่าเช่า",,"Asset",,,"No",,1152,,,,,,,,,,
-11522,"เงินประกันค่าน้ำค่าไฟฟ้า",,"Asset",,,"No",,1152,,,,,,,,,,
-11523,"เงินมัดจำอื่น ๆ",,"Asset",,,"No",,1152,,,,,,,,,,
-1153,"สินทรัพย์หมุนเวียนอื่น",,"Asset",,,"Yes",,115,,,,,,,,,,
-11531,"สินทรัพย์หมุนเวียนอื่น",,"Asset",,,"No",,1153,,,,,,,,,,
-,,,,,,,,,"15_","รวมสินทรัพย์หมุนเวียน",,,,,,,,
-12,"สินทรัพย์ไม่หมุนเวียน",,"Asset",,,"Yes",,1,12,"สินทรัพย์ไม่หมุนเวียน",,,,,,,,
-121,"ที่ดิน  อาคารและอุปกรณ์",,"Asset",,,"Yes",,12,121,"ที่ดิน  อาคารและอุปกรณ์",,,,,,,,
-12110,"ที่ดิน",,"Asset",,,"No",,121,,,12,"Land",,,,,,
-12120,"อาคาร",,"Asset",,,"No",,121,,,"10a","Buildings and other depreciable assets",,,,,,
-12130,"ที่ดินเพื่อการปรับปรุง",,"Asset",,,"No",,121,,,"10a",,,,,,,
-12140,"ส่วนปรับปรุงอาคาร",,"Asset",,,"No",,121,,,"10a",,,,,,,
-12150,"ส่วนปรับปรุงทรัพย์สินที่เช่า",,"Asset",,,"No",,121,,,"10a",,,,,,,
-122,"เครื่องตกแต่งและเครื่องใช้สำนักงาน",,"Asset",,,"Yes",,12,112,"เครื่องตกแต่งและเครื่องใช้สำนักงาน","10a",,,,,,,
-12210,"เฟอร์นิเจอร์",,"Asset",,,"No",,122,,,,,,,,,,
-12220,"เครื่องตกแต่งสำนักงาน",,"Asset",,,"No",,122,,,,,,,,,,
-12230,"เครื่องมือและอุปกรณ์",,"Asset",,,"No",,122,,,,,,,,,,
-12240,"ยานพาหนะ",,"Asset",,,"No",,122,,,,,,,,,,
-12250,"รถบรรทุก",,"Asset",,,"No",,122,,,,,,,,,,
-12260,"เครื่องคอมพิวเตอร์",,"Asset",,,"No",,122,,,,,,,,,,
-12270,"ซอฟท์แวร์",,"Asset",,,"No",,122,,,,,,,,,,
-123,"สินทรัพย์โครงการ",,"Asset",,,"Yes",,12,,,"10a",,,,,,,
-12310,"สินทรัพย์ที่สร้างขึ้นเอง","Created Asset","Asset",,"Yes","No","PJ_ASSET_ACCT",123,,,,,,,,,,
-12320,"งานระหว่างทำ-สินทรัพย์","Asset Work in Progress","Asset",,"Yes","No","PJ_WIP_ACCT",123,,,,,,,,,,
-124,"ค่าเสื่อมราคาสะสม",,"Asset",,,"Yes",,12,124,"ค่าเสื่อมราคาสะสม","10b","Less accumulated depreciation",,,,,,
-12410,"ค่าเสื่อมราคาสะสม-อาคาร",,"Asset",,,"No",,124,,,,,,,,,,
-12420,"ค่าเสื่อมราคาสะสม-ส่วนปรับปรุงที่ดิน",,"Asset",,,"No",,124,,,,,,,,,,
-12430,"ค่าเสื่อมราคาสะสม-ส่วนปรับปรุงอาคาร",,"Asset",,,"No",,124,,,,,,,,,,
-12440,"ค่าเสื่อมราคาสะสม-ส่วนปรับปรุงสินทรัพย์ที่เช่า",,"Asset",,,"No",,124,,,,,,,,,,
-12450,"ค่าเสื่อมราคาสะสม-เฟอร์นิเจอร์",,"Asset",,,"No",,124,,,,,,,,,,
-12460,"ค่าเสื่อมราคาสะสม-เครื่องตกแต่งสำนักงาน",,"Asset",,,"No",,124,,,,,,,,,,
-12470,"ค่าเสื่อมราคาสะสม-เครื่องมือและอุปกรณื",,"Asset",,,"No",,124,,,,,,,,,,
-12480,"ค่าเสื่อมราคาสะสม-ยานพาหนะ",,"Asset",,,"No",,124,,,,,,,,,,
-12490,"ค่าเสื่อมราคาสะสม-ยานพาหนะ-รถบรรทุุก",,"Asset",,,"No",,124,,,,,,,,,,
-12500,"ค่าเสื่อมราคาสะสม-เครื่องคอมพิวเตอร์",,"Asset",,,"No",,124,,,,,,,,,,
-12510,"ค่าเสื่อมราคาสะสม-ซอฟท์แวร์",,"Asset",,,"No",,124,,,,,,,,,,
-13,"สินทรัพย์อื่น",,"Asset",,,"Yes",,1,13,"สินทรัพย์อื่น",,,,,,,,
-131,"สินทรัพย์ไม่มีตัวตน",,"Asset",,,"Yes",,13,,,,,,,,,,
-13110,"Amortizable Assets",,"Asset",,,"No",,131,,,"13a","Intangible Assets",,,,,,
-13120,"ค่าความนิยม",,"Asset",,,"No",,131,,,"13a",,,,,,,
-13130,"รายชื้อลูกค้า",,"Asset",,,"No",,131,,,"13a",,,,,,,
-13140,"สินทรัพย์ไม่มีตัวตนอื่น",,"Asset",,,"No",,131,,,"13a",,,,,,,
-13150,"ค่าใช้จ่ายรอตัดบัญชี",,"Asset",,,"No",,131,,,"13b","Less accumulated amortization",,,,,,
-13160,"เงินที่จะได้คืนเมือยกเลิกประกันชีวิต",,"Asset",,,"No",,13,,,14,"Other Assets",,,,,,
-13170,"สินทรัพย์อื่น",,"Asset",,,"No",,13,,,14,,,,,,,
-2,"หนี้สิน",,"Liability",,,"Yes",,,2,"หนี้สิน",,,,,,,,
-21,"หนี้สินหมุนเวียน",,"Liability",,,"Yes",,2,21,"หนี้สินหมุนเวียน",,,,,,,,
-211,"เจ้าหนี้การค้า",,"Liability",,,"Yes",,21,211,"เจ้าหนี้การค้า",16,"Accounts Payable",,,,,,
-21100,"เจ้าหนี้การค้า","Accounts Payables","Liability",,"Yes","No","V_LIABILITY_ACCT",211,,,,,,,,,,
-21190,"เจ้าหนี้การค้า-ที่ยังไม่ได้รับใบกำกับสินค้า","Received products/services from vendors, but not invoiced","Liability",,"Yes","No","NOTINVOICEDRECEIPTS_ACCT",211,,,,,,,,,,
-21200,"เจ้าหนี้การค้า-บริการ","Accounts Payables for non-product revenue","Liability",,"Yes","No","V_LIABILITY_SERVICES_ACCT",21,,,,,,,,,,
-21300,"เจ้าหนี้ที่ถึงกำหนด","Selected A/P invoices for payment ","Liability",,"Yes","No","B_PAYMENTSELECT_ACCT",21,,,,,,,,,,
-215,"รายรับล่วงหน้า",,"Liability",,,"Yes",,21,215,"รายรับล่วงหน้า",16,,,,,,,
-21510,"รายได้รับล่วงหน้า","Prepayments for future revenue","Liability",,"Yes","No","C_PREPAYMENT_ACCT",215,,,,,,,,,,
-21520,"เงืนมัดจำค่าสินค้า",,"Liability",,,"No",,215,,,,,,,,,,
-21530,"เงินค้ำประกันการชำระหนี้",,"Liability",,,"No",,215,,,,,,,,,,
-21540,"เงินมัดจำ-ใบสั่งซื้อสินค้าพิเศษ",,"Liability",,,"No",,215,,,,,,,,,,
-216,"ภาษีจ่าย",,"Liability",,,"Yes",,21,216,"ภาษีจ่าย",18,"Other current liabilities",,,,,,
-21610,"ภาษีขาย","Tax to be paid - before tax declaration","Liability",,"Yes","No","T_DUE_ACCT",216,,,,,,,,,,
-21620,"ภาษีขายรอเรียกเก็บ",,,,,,"T_NOTDUE_ACCT",216,,,,,,,,,,
-21630,"เจ้าหนี้กรมสรรพากร","Tax to be paid based on tax declaration","Liability",,"Yes","No","T_LIABILITY_ACCT",216,,,,,,,,,,
-21700,"ภาษีเงินได้หัก ณ ที่จ่าย","Withholding for 1099 or Quality Guarantee","Liability",,"Yes","No","WITHHOLDING_ACCT",21,,,,,,,,,,
-21800,"เจ้าหนี้บริษัทในเครือ","Default Payables account for intercompany trx","Liability",,"Yes","No","INTERCOMPANYDUETO_ACCT",21,,,,,,,,,,
-22,"ค่าใช้จ่ายค้างจ่าย",,"Liability",,,"Yes",,2,22,"ค่าใช้จ่ายค้างจ่าย",18,,,,,,,
-22100,"เงินเดือนค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22200,"ภาษีเงินเดือนหัก ณ ที่จ่าย",,"Liability",,,"No","WITHHOLDINGAP_ACCT",22,,,,,,,,,,
-22300,"ภาษีเงินเดือนหัก ณ ที่จ่ายค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22350,"ค่าธรรมเนีืียมวิชาชิพค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22351,"ค่าเบี้ยประกันค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22352,"ค่าประกันสังคมค้้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22353,"ค่าอะไหล่ค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22354,"ค่าน้ำมันค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22355,"ค่าขนส่งค้างจ่าย",,"Liability",,,"No",,22,,,,,,,,,,
-22900,"ค่าใช้จ่ายค้างจ่ายอื่น ๆ",,"Liability",,,"No",,22,,,,,,,,,,
-23,"ตั๋วเงินจ่าย",,"Liability",,,"Yes",,2,23,"ตั๋วเงินจ่าย",17,"Mortgages, notes, bonds payable in less than 1 year",,,,,,
-23100,"หนี้สินระยะสั้น",,"Liability",,,"No",,23,,,,,,,,,,
-23900,"หนี้สินระยะยาวที่ถึงกำหนดภายในหนึ่งปี",,"Liability",,,"No",,23,,,,,,,,,,
-24,"หนี้สินไม่หมุนเวียน",,"Liability",,,"Yes",,2,24,"หนี้สินไม่หมุนเวียน",,,,,,,,
-24100,"หนี้สินระยะยาว",,"Liability",,,"No",,24,,,20,"Mortgages, notes, bonds payable in 1 year or more",,,,,,
-24200,"เงินกู้",,"Liability",,,"No",,24,,,8,"Mortgage and real estate loan",,,,,,
-24300,"เจ้าหนี้เงินกู้ยืมกรรมการ",,"Liability",,,"No",,24,,,19,"Loans from Shareholder",,,,,,
-24800,"หนี้สินระยะยาวอื่น",,"Liability",,,"No",,24,,,21,"Other Liabilities",,,,,,
-24900,"หนี้สินระยะยาวที่ถึงกำหนดภายในหนึ่งปี",,"Liability",,,"No",,24,,,20,,,,,,,
-3,"ส่วนของผู้ถือหุ้น",,"Owner's Equity",,,"Yes",,,3,"ส่วนของผู้ถือหุ้น",,,,,,,,
-31,"ทุนจดทะเบียน",,"Owner's Equity",,,"Yes",,3,31,"ทุนจดทะเบียน",,,,,,,,
-31000,"หุ้นสามัญ",,"Owner's Equity",,,"No",,31,,,"22b","Capital Stock Preferred",,,,,,
-31010,"ส่วนเกินมูลค่าหุ้นสามัญ",,"Owner's Equity",,,"No",,31,,,23,"Additional Paid-in Capital",,,,,,
-31100,"หุ้นบุริมสิทธิ",,"Owner's Equity",,,"No",,31,,,"22a","Capital Stock Common",,,,,,
-31110,"ส่วนเกินมูลค่าหุ้นบุริมสิทธิ",,"Owner's Equity",,,"No",,31,,,23,,,,,,,
-32,"กำไรสะสม",,"Owner's Equity",,,"Yes",,3,32,"กำไรสะสม",25,"Retained Earnings",,,,,,
-32100,"เงินปันผล",,"Owner's Equity",,,"No",,32,,,,,,,,,,
-32200,"สำรองตามกฎหมาย",,"Owner's Equity",,,"No",,32,,,,,,,,,,
-32900,"กำไรสะสม","Year end processing to balance account (Income Summary)","Owner's Equity",,"Yes","No","RETAINEDEARNING_ACCT",32,,,,,,,,,,
-,,,,,,,,,33,"รวมกำไรสะสม",,,,,,,,
-4,"รายได้",,"Revenue",,,"Yes",,,,,,,4,"Sales",,,,
-41000,"รายได้จากการขาย","Default Product or Service revenue","Revenue",,"Yes","No","P_REVENUE_ACCT",4,,,,,,,"1a","Gross receipts or sales",,
-42000,"รายได้จากการให้บริการ",,"Revenue",,,"No",,4,,,,,,,"1a",,,
-43000,"รายได้จากการขายสินค้าปลีกย่อย",,"Revenue",,,"No",,4,,,,,,,"1a",,,
-46000,"รายได้จากการสนับสนุน",,"Revenue",,,"No",,4,,,,,,,7,"Gross Royalties",,
-47000,"รายได้ที่ยังไม่ได้จัดส่งสินค้า","We have invoiced, but not delivered yet","Revenue",,"Yes","No","UNEARNEDREVENUE_ACCT",4,,,,,,,"1a",,,
-48000,"รายได้ที่ยังไม่รับรู้เป็นรายได้","We delivered but have not invoiced yet","Revenue",,"Yes","No","NOTINVOICEDREVENUE_ACCT",4,,,,,,,"1a",,,
-48100,"รับคืน",,"Revenue",,,"No",,4,,,,,,,"1a",,,
-49,"ส่วนลดจ่าย",,"Revenue",,,"Yes",,4,,,,,49,"Sales Discounts","1b","Less returns and allowances",,
-49100,"ส่วนลดจ่าย-ส่วนลดการค้า","Granted Trade discounts (corrects Product Revenue)","Revenue",,"Yes","No","P_TRADEDISCOUNTGRANT_ACCT",49,,,,,,,,,,
-49200,"ส่วนลดจ่าย-ส่วนลดเงินสด","Granted early payment discount to customers","Revenue",,"Yes","No","PAYDISCOUNT_EXP_ACCT",49,,,,,,,,,,
-49300,"ส่วนลดส่งเสริมการขาย",,"Revenue",,,"No",,49,,,,,,,,,,
-5,"ต้นทุนสินค้า",,"Expense",,,"Yes",,,,,,,5,"Cost of Goods Sold",2,"Cost of goods sold",,
-51100,"ต้นทุนสินค้าที่ขาย","Cost of Goods Sold","Expense",,"Yes","No","P_COGS_ACCT",5,,,,,,,,,,
-51200,"Product Expense","Default Service costs (I.e. not on inventory)","Expense",,"Yes","No","P_EXPENSE_ACCT",5,,,,,,,,,,
-51210,"ปรับปรุงต้นทุนสินค้า","Product Cost Adjustments","Expense",,"Yes","No","P_COSTADJUSTMENT_ACCT",5,,,,,,,,,,
-51250,"เพิ่มหนี้",,"Expense",,,"No",,5,,,,,,,,,,
-51290,"Product Inventory Clearing","Default Product costs (I.e. on inventory)","Expense",,"Yes","No","P_INVENTORYCLEARING_ACCT",5,,,,,,,,,,
-52000,"ซื้อบริการ",,"Expense",,,"No",,5,,,,,,,,,,
-53000,"ซื้อสินค้าปลีกย่อย",,"Expense",,,"No",,5,,,,,,,,,,
-54000,"ค่าขนส่งขาเข้า",,"Expense",,,"No",,5,,,,,,,,,,
-55,"ส่งคืน",,"Expense",,,"Yes",,5,,,,,55,"Returns","1b",,,
-55100,"ส่งคืน",,"Expense",,,"No",,55,,,,,,,,,,
-55200,"ส่งคืนสินค้า",,"Expense",,,"No",,55,,,,,,,,,,
-56,"ต้นทุนขายสินค้า",,"Expense",,,"Yes",,5,,,,,56,"Inventory CoGs",2,,,
-56100,"สินค้าเสื่อมคุณภาพ","Physical Inventory Gain/Loss","Expense",,"Yes","No","W_DIFFERENCES_ACCT",56,,,,,,,,,,
-56200,"ค่าเผื่อมูลค่าสินค้าลดลง",,"Expense",,,"No",,56,,,,,,,,,,
-56300,"ปรับปรุงต้นทุนขายสินค้า","Inventory Actual Accounting Value Adjustment","Expense",,"Yes","No","W_INVACTUALADJUST_ACCT",56,,,,,,,,,,
-56310,"ค่่าขนส่ง",,"Expense",,,"No",,56,,,,,,,,,,
-56320,"ค่าน้ำมันรถบรรทุก",,"Expense",,,"No",,56,,,,,,,,,,
-56330,"ค่าเสื่อมราคา-รถบรรทุก",,"Expense",,,"No",,56,,,,,,,,,,
-56340,"ค่าเสื่อมราคา-เครื่องจักร",,"Expense",,,"No",,56,,,,,,,,,,
-56350,"ค่าอะไหล่และอุปกรณ์",,"Expense",,,"No",,56,,,,,,,,,,
-56360,"ค่าซ่อมแซม",,"Expense",,,"No",,56,,,,,,,,,,
-56370,"ค่าซ่อมแฃมและวัสดุสิ้นเปลือง",,"Expense",,,"No",,56,,,,,,,,,,
-56380,"ค่าเบี้ยประกัน-รถบรรทุก",,"Expense",,,"No",,56,,,,,,,,,,
-56390,"ค่าภาษี-รถบรรทุก",,"Expense",,,"No",,56,,,,,,,,,,
-56400,"ผลต่างราคาทุนกับราคาตลาด","Difference to (lower cost) or market","Expense",,"Yes","No","W_REVALUATION_ACCT",56,,,,,,,,,,
-57000,"ค่าแรงทางตรง",,"Expense",,,"No",,5,,,,,,,,,,
-58,"ส่วนต่างต้นทุนขาย",,"Expense",,,"Yes",,5,,,,,58,"CoGs Variances",2,,,
-58100,"ผลต่างราคาทุนกับราคาขาย","Difference between product cost and invoice price (IPV)","Expense",,"Yes","No","P_INVOICEPRICEVARIANCE_ACCT",58,,,,,,,,,,
-58200,"ผลต่างราคาซื้อกับราคามาตรฐาน","Difference between purchase price and standard costs (PPV)","Expense",,"Yes","No","P_PURCHASEPRICEVARIANCE_ACCT",58,,,,,,,,,,
-58300,"Purchase price variance Offset","Offset Account for Purchase price variance (PPV) ","Expense",,"Yes","No","PPVOFFSET_ACCT",58,,,,,,,,,,
-59,"ส่วนลด",,"Expense",,,"Yes",,5,,,,,59,"CoGS Discounts",2,,,
-59100,"ส่วนลดการค้า","Received Trade Discounts (corrects Product expense)","Expense",,"Yes","No","P_TRADEDISCOUNTREC_ACCT",59,,,,,,,,,,
-59200,"ส่วนลดเงินสด","Granted early payment discount from vendors","Expense",,"Yes","No","PAYDISCOUNT_REV_ACCT",59,,,,,,,,,,
-,,,,,,,,,,,,,"5_","Gross Margin",3,"Gross Profit",,
-6,"ค่าใช้จ่าย",,"Expense",,,"Yes",,,,,,,,,,,,
-60,"เงินเดือนและค่าแรง",,"Expense",,,"Yes",,6,,,,,60,"Payroll Expense",,,,
-60110,"ค่าแรงงาน",,"Expense",,,"No",,60,,,,,,,13,"Salaries and wages",,
-60120,"ค่าแรงงาน-เจ้าของ",,"Expense",,,"No",,60,,,,,,,12,"Compensation of officers",,
-60130,"เงินเดือน",,"Expense",,,"No",,60,,,,,,,13,,,
-60210,"ค่าพักร้อน",,"Expense",,,"No",,60,,,,,,,13,,,
-60220,"ค่าพักร้อน-เจ้าของ",,"Expense",,,"No",,60,,,,,,,12,,,
-60230,"ค่ารักษาพยาบาล",,"Expense",,,"No",,60,,,,,,,13,,,
-60240,"ค่ารักษาพยาบาล-เจ้าของ",,"Expense",,,"No",,60,,,,,,,12,,,
-60250,"โบนัส",,"Expense",,,"No",,60,,,,,,,12,,,
-60300,"เงินชดเชยการเลิกจ้าง",,"Expense",,,"No",,60,,,,,,,24,"Pension Proft Sharing",,
-60430,"ค่าเลิกจ้าง",,"Expense",,,"No",,60,,,,,,,13,,,
-60440,"ค่าเลิกจ้าง-เจ้าของ",,"Expense",,,"No",,60,,,,,,,12,,,
-60510,"ค่าเบี้ยประกันสุขภาพ",,"Expense",,,"No",,60,,,,,,,13,,,
-60520,"ค่าเบี้ยประกันสุขภาพ-เจ้าของ",,"Expense",,,"No",,60,,,,,,,12,,,
-60530,"ค่าประกันสังคม",,"Expense",,,"No",,60,,,,,,,,,,
-60540,"เงินกองทุนทดแทน",,"Expense",,,"No",,60,,,,,,,,,,
-60580,"ค่าช่วยเหลือประกันสุขภาพพนักงาน",,"Expense",,,"No",,60,,,,,,,13,,,
-60600,"ค่าประกันการชดเชยลูกจ้าง",,"Expense",,,"No",,60,,,,,,,13,,,
-60710,"เบี้ยประกันการไร้ความสามารถ",,"Expense",,,"No",,60,,,,,,,13,,,
-60720,"เบี้ยประกันการไร้ความสามารถ-เจ้าของ",,"Expense",,,"No",,60,,,,,,,12,,,
-60810,"ค่าเบี้ยประกันชีวิต",,"Expense",,,"No",,60,,,,,,,13,,,
-60900,"ค่าสวัสดิการพนักงานอื่น ๆ",,"Expense",,,"No",,60,,,,,,,25,"Employee benefit programs",,
-60910,"เงินรางวัลและเบี้ยขยัน",,"Expense",,,"No",,60,,,,,,,25,,,
-60920,"ค่าใช้จ่ายในการพาพนักงานไปเที่ยวประจำปี",,"Expense",,,"No",,60,,,,,,,25,,,
-60990,"ค่าใช้จ่ายในการจ่ายเงินเดือน",,"Expense",,,"No",,60,,,,,,,13,,,
-61,"ค่าสาธารณูปโภค",,"Expense",,,"Yes",,6,,,,,61,"Occupancy Cost",16,"Rents",,
-61100,"ค่าเช่า",,"Expense",,,"No",,61,,,,,,,,,,
-61200,"ค่าน้ำค่าไฟ  สาธารณูปโภค",,"Expense",,,"No",,61,,,,,,,,,,
-61300,"ค่าครองชีพอื่น ๆ",,"Expense",,,"No",,61,,,,,,,,,,
-62,"ค่าโฆษณา",,"Expense",,,"Yes",,6,,,,,62,"Advertising & Promotion",23,"Advertising",,
-62100,"ค่าโฆษณาสื่อกระจายเสียง",,"Expense",,,"No",,62,,,,,,,,,,
-62200,"แคตตาล็อก, หนังสือพิมพ์",,"Expense",,,"No",,62,,,,,,,,,,
-62300,"ค่าใช้จ่ายออกงานแสดงสินค้า",,"Expense",,,"No",,62,,,,,,,,,,
-62400,"ค่าโฆษณาร่วม",,"Expense",,,"No",,62,,,,,,,,,,
-62500,"ค่า Web Host",,"Expense",,,"No",,62,,,,,,,,,,
-62800,"ค่าโฆษณาและส่งเสริมการขายอื่น",,"Expense",,,"No",,62,,,,,,,,,,
-62900,"เงินสนับสนุนกลุ่มผุ้ขาย",,"Expense",,,"No",,62,,,,,,,,,,
-63,"ค่าโทรศัพท์และติดต่อสื่อสาร",,"Expense",,,"Yes",,6,,,,,63,"Telephone and Communication","xx1","Telephone and Communication",,
-63100,"ค่าโทรศัพท์",,"Expense",,,"No",,63,,,,,,,,,,
-63200,"ค่าโทรศัพท์เคลื่อนที่",,"Expense",,,"No",,63,,,,,,,,,,
-63300,"ค่าติดต่อสื่อสารเครื่อข่าย",,"Expense",,,"No",,63,,,,,,,,,,
-64,"ค่าที่ปรึกษา",,"Expense",,,"Yes",,6,,,,,64,"Professional Services","xx2","Professional Services",,
-64100,"ค่าที่ปรึกษาทางกฎหมาย",,"Expense",,,"No",,64,,,,,,,,,,
-64200,"ค่าสอบบัญชี",,"Expense",,,"No",,64,,,,,,,,,,
-64300,"ค่าผู้สอบบัญชีรับรองสินค้า",,"Expense",,,"No",,64,,,,,,,,,,
-64500,"ค่าที่ปรึกษาอื่น ๆ",,"Expense",,,"No",,64,,,,,,,,,,
-64600,"ค่่าทำบัญชี",,"Expense",,,"No",,65,,,,,,,,,,
-65,"ค่าเครื่องเขียนและวัสดุสิ้นเปลือง",,"Expense",,,"Yes",,6,,,,,65,"Stationary & Supplies","xx3","Stationary & Supplies",,
-65100,"ค่าเครื่องเขียนและวัสดุสิ้นเปลือง-สำนักงาน",,"Expense",,,"No",,65,,,,,,,,,,
-65500,"วัสดุสิ้นเปลือง",,"Expense",,,"No",,65,,,,,,,,,,
-66,"ประมวลผลข้อมูล",,"Expense",,,"Yes",,6,,,,,66,"Data Processing Expense","xx4","Data Processing Expense",,
-66100,"ค่าอุปกรณ์คอมพิวเตอร์",,"Expense",,,"No",,66,,,,,,,,,,
-66200,"ค่าเช่าอุปกรณ์คอมพิวเตอร์",,"Expense",,,"No",,66,,,,,,,,,,
-66300,"ค่าบริการคอมพิวเตอร์นอกสถานที่",,"Expense",,,"No",,66,,,,,,,,,,
-66900,"ค่าใช้จ่ายอื่น ๆ เกี่ยวกับคอมพิวเตอร์",,"Expense",,,"No",,66,,,,,,,,,,
-67,"ค่าเสื่อมราคา",,"Expense",,,"Yes",,6,,,,,67,"Depreciation Expense",20,"Depreciation",,
-67120,"ค่าเสื่อมราคา-อาคาร",,"Expense",,,"No",,67,,,,,,,,,,
-67130,"ค่าเสื่อมราคา-ส่วนปรับปรุงที่ดิน",,"Expense",,,"No",,67,,,,,,,,,,
-67140,"ค่าเสื่อมราคา-ส่วนปรับปรุงอาคาร",,"Expense",,,"No",,67,,,,,,,,,,
-67150,"ค่าเสื่อมราคา-ส่วนปรับปรุง",,"Expense",,,"No",,67,,,,,,,,,,
-67210,"ค่าเสื่อมราคา-เฟอร์นิเจอร์",,"Expense",,,"No",,67,,,,,,,,,,
-67220,"ค่าเสื่อมราคา-เครื่องตกแต่งสำนักงาน",,"Expense",,,"No",,67,,,,,,,,,,
-67230,"ค่าเสื่อมราคา-เครื่องมือ",,"Expense",,,"No",,67,,,,,,,,,,
-67240,"ค่าเสื่อมราคา-ยานพาหนะ",,"Expense",,,"No",,67,,,,,,,,,,
-67250,"ค่าเสื่อมราคา-เครื่องคอมพิวเตอร์",,"Expense",,,"No",,67,,,,,,,,,,
-67260,"ค่าเสื่อมราคา-ซอฟท์แวร์",,"Expense",,,"No",,67,,,,,,,,,,
-68,"ค่าใช้จ่ายในการเดินทาง",,"Expense",,,"Yes",,6,,,,,68,"Travel & Entertainment",,,,
-68100,"ค่าใช้จ่ายในการเดินทางเกี่ยวกับธุรกิจ",,"Expense",,,"No",,68,,,,,,,,,,
-68200,"ค่าใช้จ่ายในการเดินทางที่ใช้เงินคืนอัตโนมัติ",,"Expense",,,"No",,68,,,,,,,,,,
-68300,"ค่าที่พักเกี่ยวกับธุรกิจ",,"Expense",,,"No",,68,,,,,,,,,,
-68400,"ค่าอาหารเกี่ยวกับธุรกิจ",,"Expense",,,"No",,68,,,,,,,,,,
-68500,"ค่าอาหารการประชุมพนักงาน",,"Expense",,,"No",,68,,,,,,,,,,
-68600,"ค่าใช้จ่ายในการเดินทางพนักงาน","Default employee expenses","Expense",,"Yes","No","E_EXPENSE_ACCT",68,,,,,,,,,,
-68900,"ค่าใช้จ่ายในการเดินทางเกี่ยวกับธุรกิจอื่น ๆ",,"Expense",,,"No",,68,,,,,,,,,,
-69,"ค่าเบี้ยประกันภัย",,"Expense",,,"Yes",,6,,,,,69,"Insurance",,,,
-69100,"ค่าเบี้ยประกันภัยธุรกิจ",,"Expense",,,"No",,69,,,,,,,,,,
-69200,"ค่าเบี้ยประกันภัยอสังหาริมทรัพย์",,"Expense",,,"No",,69,,,,,,,,,,
-69300,"ค่าเบี้ยประกันรถยนต์",,"Expense",,,"No",,69,,,,,,,,,,
-69400,"ค่าเบี้ยประกันภัยอื่น ๆ",,"Expense",,,"No",,69,,,,,,,,,,
-70,"ต้นทุนการดำเนินการ",,"Expense",,,"Yes",,6,,,,,70,"Payment Processor Costs",,,,
-70100,"ค่าธรรมเนียมบัตรเครดิต",,"Expense",,,"No",,70,,,,,,,,,,
-70200,"ค่าธรรมเนียมธนาคาร","Bank expenses","Expense",,"Yes","No","B_EXPENSE_ACCT",70,,,,,,,,,,
-70900,"ค่าธรรมเนียมอื่น",,"Expense",,,"No",,70,,,,,,,,,,
-71,"Dues & Subscription",,"Expense",,,"Yes",,6,,,,,71,"Dues & Subscriptions",,,,
-71100,"ค่าธรรมเนียมสมาชิกสมาคม",,"Expense",,,"No",,71,,,,,,,,,,
-71200,"ค่าธรรมเนียมการเป็นสมาชิกอื่น",,"Expense",,,"No",,71,,,,,,,,,,
-72,"ค่าใช้จ่ายสำนักงาน",,"Expense",,,"Yes",,6,,,,,72,"Office Expense",,,,
-72100,"ค่าใช้จ่ายสำนักงาน",,"Expense",,,"No",,72,,,,,,,,,,
-73,"ค่าไปรษณีย์",,"Expense",,,"Yes",,6,,,,,73,"Postage & Shipping",,,,
-73100,"ค่าไปรษณีย์โทรเลข",,"Expense",,,"No",,73,,,,,,,,,,
-73200,"ค่าบรรจุหีบห่อให้ลูกค้า",,"Expense",,,"No",,73,,,,,,,,,,
-73290,"ค่าไปรษณีย์ส่งของให้ลูกค้า",,"Expense",,,"No",,73,,,,,,,,,,
-73300,"ค่าใช้จ่ายในการจัดส่งสินค้า",,"Expense",,,"No",,73,,,,,,,,,,
-74,"ค่าภาษีและค่าลิขสิทธิ์",,"Expense",,,"Yes",,6,,,,,74,"Taxes and Licenses",17,"Taxes and Licenses",,
-74100,"ค่าภาษี","Sales Tax paid to Vendors","Expense",,"Yes","No","T_EXPENSE_ACCT",74,,,,,,,,,,
-74300,"ค่าภาษีโรงเรือน",,"Expense",,,"No",,74,,,,,,,,,,
-74400,"ค่าธรรมเนียมและค่าลิขสิทธิ์ทางธุรกิจ",,"Expense",,,"No",,74,,,,,,,,,,
-74500,"ค่าภาษีธุรกิจ",,"Expense",,,"No",,74,,,,,,,,,,
-74600,"ค่าภาษีรถยนต์",,"Expense",,,"No",,74,,,,,,,,,,
-74900,"ค่าธรรมเนียมและค่าลิขสิทธิ์อื่น ๆ",,"Expense",,,"No",,74,,,,,,,,,,
-75,"ค่าอบรม",,"Expense",,,"Yes",,6,,,,,75,"Education",,,,
-75100,"ค่าทัศนศึกษา",,"Expense",,,"No",,75,,,,,,,,,,
-75200,"ค่าใช้จ่ายในการเดินทางทัศนศึกษา",,"Expense",,,"No",,75,,,,,,,,,,
-75300,"ค่าอาหารสำหรับการอบรม",,"Expense",,,"No",,75,,,,,,,,,,
-75900,"ค่าใช้จ่ายอื่น ๆ เกี่ยวกับการอบรม",,"Expense",,,"No",,75,,,,,,,,,,
-76,"ค่าเช่าเครื่องมือ",,"Expense",,,"Yes",,6,,,,,76,"Equipment Rent",,,,
-76100,"ค่าเช่าเครื่องมือ-สำนักงาน",,"Expense",,,"No",,76,,,,,,,,,,
-76200,"ค่าเช่าเครื่องมือ-คลัง",,"Expense",,,"No",,76,,,,,,,,,,
-76900,"ค่าเช่าเครื่องมืออื่น",,"Expense",,,"No",,76,,,,,,,,,,
-77,"ค่าซ่อมแซมและบำรุงรักษา",,"Expense",,,"Yes",,6,,,,,77,"Repairs & Maintenance",14,"Repairs and maintenance",,
-77100,"ค่าซ่อมแซมและบำรุงรักษา-อาคาร",,"Expense",,,"No",,77,,,,,,,,,,
-77200,"ค่าซ่อมแซมและบำรุงรักษา-เครื่องตกแต่งและเครื่องมือ",,"Expense",,,"No",,77,,,,,,,,,,
-77300,"ค่าซ่อมแซมและบำรุงรักษา-คอมพิวเตอร์",,"Expense",,,"No",,77,,,,,,,,,,
-77400,"ค่าซ่อมแซมและบำรุงรักษา-ซอฟท์แวร์",,"Expense",,,"No",,77,,,,,,,,,,
-77500,"ค่าซ่อมแซมและบำรุงรักษา-รถยนต์",,"Expense",,,"No",,77,,,,,,,,,,
-77900,"ค่าซ่อมแซมและบำรุงรักษาอื่น",,"Expense",,,"No",,77,,,,,,,,,,
-78,"ค่าใช้จ่ายในการดำเนินงาน",,"Expense",,,"Yes",,6,,,,,78,"Other Operating Expenses",,,,
-78100,"หนี้สูญ","Receivables write-off - bad debt","Expense",,"Yes","No","WRITEOFF_ACCT",78,,,,,,,15,"Bad Debt",,
-78200,"ค่าใช้จ่ายในการเก็บหนี้",,"Expense",,,"No",,78,,,,,,,,,,
-78300,"ส่วนเกิน/ขาดเงินสดย่อย","Petty Cash Differences","Expense",,"Yes","No","CB_DIFFERENCES_ACCT",78,,,,,,,,,,
-78400,"ค่าใช้จ่ายในการรับสมัครพนักงาน",,"Expense",,,"No",,78,,,,,,,,,,
-78500,"ค่าใช้จ่ายยานพาหนะ",,"Expense",,,"No",,78,,,,,,,,,,
-78600,"ค่าใช้จ่ายตัดบัญชี",,"Expense",,,"No",,78,,,,,,,,,,
-78700,"ค่าปรับและเงินเพิ่ม",,"Expense",,,"No",,78,,,,,,,,,,
-78800,"ค่าความนิยม, ค่าสิทธิพิเศษ",,"Expense",,,"No",,78,,,,,,,,,,
-78900,"ค่าใช้จ่ายเบ็ดเตล็ด",,"Expense",,,"No",,78,,,,,,,,,,
-78910,"ค่าการกุศล",,"Expense",,,"No",,78,,,,,,,,,,
-78920,"วััสดึุสำนักงานเครื่องเขียน",,"Expense",,,"No",,78,,,,,,,,,,
-78930,"วารสารสิ่งพิมพ์",,"Expense",,,"No",,78,,,,,,,,,,
-78940,"ค่ารับส่งเอกสาร",,"Expense",,,"No",,78,,,,,,,,,,
-78950,"ค่าวัสดุสำนักงาน",,"Expense",,,"No",,78,,,,,,,,,,
-78960,"ค่าเช่าสัญญาณเตือนภัย",,"Expense",,,"No",,78,,,,,,,,,,
-78970,"ค่ารับรอง",,"Expense",,,"No",,78,,,,,,,,,,
-78980,"ค่าใช้จ่ายต้องห้่้าม",,"Expense",,,"No",,78,,,,,,,,,,
-79,"Default/Suspense Accounts","Temporary accounts - balance should be zero","Expense",,,"Yes",,6,,,,,79,"Default/Suspense Accounts",,,,
-79100,"Default account","Default Account (if no other account is defined) V1.1","Expense",,"Yes","No","DEFAULT_ACCT",79,,,,,,,,,,
-79200,"Suspense balancing ","Difference to make journal balance in source currency - needs to be solved","Expense",,"Yes","No","SUSPENSEBALANCING_ACCT",79,,,,,,,,,,
-79300,"Suspense error","Import did not find account - needs to be solved","Expense",,"Yes","No","SUSPENSEERROR_ACCT",79,,,,,,,,,,
-79400,"Cash book expense","Default other expense for petty cash transactions","Expense",,"Yes","No","CB_EXPENSE_ACCT",79,,,,,,,,,,
-79500,"Cash book receipts","Default other revenue for petty cash transactions","Revenue",,"Yes","No","CB_RECEIPT_ACCT",79,,,,,,,,,,
-79600,"Charge expense","Default other expense","Expense",,"Yes","No","CH_EXPENSE_ACCT",79,,,,,,,,,,
-79700,"Charge revenue","Default other revenue","Revenue",,"Yes","No","CH_REVENUE_ACCT",79,,,,,,,,,,
-80,"รายได้อื่น ๆ",,"Revenue",,,"Yes",,,,,,,80,"Other Income",,,,
-80100,"ดอกเบี้ยรับ","Bank interest revenue","Revenue",,"Yes","No","B_INTERESTREV_ACCT",80,,,,,,,5,"Interest",,
-80200,"เงินปันผลรับ",,"Revenue",,,"No",,80,,,,,,,4,"Dividents",,
-80300,"ค่าเช่ารับ",,"Revenue",,,"No",,80,,,,,,,6,"Gross Rents",,
-805,"กำไรจากอัตราแลกเปลี่ยน",,"Revenue",,,"Yes",,80,,,,,805,"Currency Gain",,,,
-80510,"กำไรจากอัตราแลกเปลี่ยน-ธนาคาร","Foreign currency bank account gain","Revenue",,"Yes","No","B_REVALUATIONGAIN_ACCT",805,,,,,,,,,,
-80520,"กำไรจากอัตราแลกเปลี่ยน-การชำระเงินธนาคาร","Difference between payment and bank account currency","Revenue",,"Yes","No","B_SETTLEMENTGAIN_ACCT",805,,,,,,,,,,
-80530,"กำไรจากอัตราแลกเปลี่ยน-การรับชำระเงิน","Difference between foreign currency receivables/payables and current rate","Revenue",,"Yes","No","UNREALIZEDGAIN_ACCT",805,,,,,,,,,,
-80540,"กำไรจากอัตราแลกเปลี่ยน-การชำระหนี้","Difference between invoice and payment currency","Revenue",,"Yes","No","REALIZEDGAIN_ACCT",805,,,,,,,,,,
-80700,"กำไรจากการขายหุ้นทุน",,"Revenue",,,"No",,80,,,,,,,,,,
-80800,"กำไรจากการขายทรัพย์สิน",,"Revenue",,,"No",,80,,,,,,,,,,
-80850,"รายได้ที่ไม่เกี่ยวกับการขายอื่น",,"Revenue",,,"No",,80,,,,,,,,,,
-80900,"รายได้อื่น ๆ",,"Revenue",,,"No",,80,,,,,,,,,,
-82,"ค่าใช้จ่ายอื่น ๆ",,"Expense",,,"Yes",,,,,,,82,"Other Expense",,,,
-82100,"ดอกเบี้ยจ่าย","Bank interest expense","Expense",,"Yes","No","B_INTERESTEXP_ACCT",82,,,,,,,18,"Interest",,
-82200,"ดอกเบี้ยจ่าย-เงินกู้",,"Expense",,,"No",,82,,,,,,,,,,
-825,"ขาดทุนจากอัตราแลกเปลี่ยน",,"Expense",,,"Yes",,82,,,,,825,"Currency Loss",,,,
-82510,"ขาดทุนจากอัตราแลกเปลี่ยน-ธนาคาร","Foreign currency bank account loss","Expense",,"Yes","No","B_REVALUATIONLOSS_ACCT",825,,,,,,,,,,
-82520,"ขาดทุนจากอัตราแลกเปลี่ยน-การชำระเงินธนาคาร","Difference between payment and bank account currency","Expense",,"Yes","No","B_SETTLEMENTLOSS_ACCT",825,,,,,,,,,,
-82530,"ขาดทุนจากอัตราแลกเปลี่ยน-การรับ-จ่ายเงิน","Difference between foreign currency receivables/payables and current rate","Expense",,"Yes","No","UNREALIZEDLOSS_ACCT",825,,,,,,,,,,
-82540,"ขาดทุนจากอัตราแลกเปลี่ยน-การชำระหนี้","Difference between invoice and payment currency","Expense",,"Yes","No","REALIZEDLOSS_ACCT",825,,,,,,,,,,
-82550,"ส่วนต่างจากการปรับปรุงทางบัญชี(อัตราแลกเปลี่ยน)","Rounding difference to make journal balance in accounting currency","Expense",,"Yes","No","CURRENCYBALANCING_ACCT",825,,,,,,,,,,
-82700,"ขาดทุนจากการขายหุ้นทุน",,"Expense",,,"No",,82,,,,,,,,,,
-82800,"ขาดทุนจากการขายทรัพย์สิน",,"Expense",,,"No",,82,,,,,,,,,,
-82900,"ค่าใช้จ่ายอื่น ๆ",,"Expense",,,"No",,82,,,,,,,,,,
-,,,,,,,,,,,,,"82_","Net Income before Tax",,,,
-89,"Income Tax & Summary",,"Expense",,,"Yes",,,,,,,89,"Income Tax & Summary",,,,
-89100,"Federal Income Tax",,"Expense",,,"No",,89,,,,,,,,,,
-89200,"State Income Tax",,"Expense",,,"No",,89,,,,,,,,,,
-89300,"ภาษีท้องถิ่น",,"Expense",,,"No",,89,,,,,,,,,,
-89900,"ภาษีเงินได้สะสม","Year end processing to balance account (Retained Earnings)","Expense",,"Yes","No","INCOMESUMMARY_ACCT",89,,,,,"89_","Net Income",,,,
-91,"Costing",,"Memo",,,"Yes",,,,,,,,,,,,
-911,"Profit Center Costing Distribution",,"Memo",,,"No",,91,,,,,,,,,,
-912,"Project Costing Distribution",,"Memo",,,"No",,91,,,,,,,,,,
-95,"Commitment Accounting",,"Memo",,,"Yes",,,,,,,,,,,,
-951,"PO Encumbrance",,"Memo",,,"No",,95,,,,,,,,,,
-952,"PO Commitment",,"Memo",,,"No","COMMITMENTOFFSET_ACCT",95,,,,,,,,,,
-955,"SO Future Revenue",,"Memo",,,"No",,95,,,,,,,,,,

org.adempiere.server-feature/data/import/AccountingVN-COA-QD15-VN.csv

@@ -1,321 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent]
-1,TÀI SẢN NGẮN HẠN,,Asset,,,Yes,,
-111,Tiền mặt,,Asset,,,Yes,,1
-11110000,Tiền mặt tại quỹ – VNĐ,,Asset,,Yes,No,CB_ASSET_ACCT,111
-11120000,Tiền mặt tại quỹ – USD,,Asset,,,No,,111
-11130000,Vàng- bạc- kim khí quý- đá quý,,Asset,,,No,,111
-112,Tiền gửi Ngân hàng,,Asset,,,Yes,,1
-11211000,Tiền gửi ngân hàng – VNĐ,,Asset,,Yes,No,B_ASSET_ACCT,112
-11211100,Tiền nhận được chưa phân bổ,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112
-11211200,Tiền gửi ko rõ nguồn gốc,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112
-11220000,Tiền gửi ngân hàng – USD,,Asset,,,No,,112
-11230000,Vàng- bạc- kim khí quý- đá quý,,Asset,,,No,,112
-113,Tiền đang chuyển,,Asset,,,Yes,,1
-11310000,Tiền mặt đang chuyển,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113
-11320000,Tiền ngân hàng đang chuyển,,Asset,,Yes,No,B_INTRANSIT_ACCT,113
-121,Đầu tư chứng khoán ngắn hạn,,Asset,,,Yes,,1
-12110000,Cổ phiếu,,Asset,,,No,,121
-12120000,Trái phiếu- tín phiếu- kỳ phiếu,,Asset,,,No,,121
-128,Đầu tư ngắn hạn khác ,,Asset,,,Yes,,1
-12810000,Tiền gửi có kỳ hạn ,,Asset,,,No,,128
-12880000,Đầu tư ngắn hạn khác,,Asset,,,No,,128
-129,Dự phòng giảm giá đầu tư ngắn hạn,,Asset,,,Yes,,1
-131,Phải thu của khách hàng,,Asset,,,Yes,,1
-13110000,Phải thu thương mại,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131
-13120000,Phải thu dịch vụ,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131
-13150000,Ứng trước cho nhà cung cấp,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131
-13160000,Phải thu chưa có hóa đơn,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131
-13180000,Phải thu khách hàng khác,,Asset,,,No,,131
-133,Thuế GTGT được khấu trừ,,Asset,,,Yes,,1
-13310000,Thuế GTGT được khấu trừ của hàng hóa- dịch vụ,,Asset,,Yes,No,T_CREDIT_ACCT,133
-13320000,Thuế GTGT được khấu trừ của TSCĐ,,Asset,,,No,,133
-136,Phải thu nội bộ,,Asset,,,Yes,,1
-13610000,Vốn kinh doanh ở các đơn vị trực thuộc,,Asset,,,No,,136
-13680000,Phải thu nội bộ khác,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136
-138,Phải thu khác,,Asset,,,Yes,,1
-13810000,Tài sản thiếu chờ xử lý,,Asset,,,No,,138
-13850000,Phải thu về cổ phần hoá,,Asset,,,No,,138
-13880000,Phải thu khác,,Asset,,,No,,138
-139,Dự phòng phải thu khó đòi ,,Asset,,,Yes,,1
-13900000,Dự phòng phải thu khó đòi ,,Asset,,,No,,139
-141,Tạm ứng,,Asset,,,Yes,,1
-14110000,Tạm ứng cho nhân viên,,Asset,,Yes,No,E_PREPAYMENT_ACCT,141
-142,Chi phí trả trước ngắn hạn,,Asset,,,Yes,,1
-14210000,Chi phí trả trước ngắn hạn,,Asset,,,No,,142
-144,Cầm cố- ký quỹ- ký cược ngắn hạn,,Asset,,,Yes,,1
-14410000,Cầm cố- ký quỹ- ký cược ngắn hạn,,Asset,,,No,,144
-151,Hàng mua đang đi đường ,,Asset,,,Yes,,1
-15110000,Hàng mua đang đi đường ,,Asset,,,Yes,,151
-15120000,Hàng nhận về chưa có hóa đơn,,Asset,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,151
-152,Nguyên liệu- vật liệu,,Asset,,,Yes,,1
-15210000,Nguyên liệu- vật liệu,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
-15211000,Packaging material,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
-153,Công cụ- dụng cụ ,,Asset,,,Yes,,1
-15310000,Công cụ- dụng cụ ,,Asset,,,No,,153
-154,Chi phí sản xuất- kinh doanh dở dang,,Asset,,,Yes,,1
-15410000,Chi phí sản xuất- kinh doanh dở dang,,Asset,,Yes,No,P_WIP_ACCT,154
-15420000,Chi phí sản xuất- kinh doanh dở dang,,Asset,,Yes,No,PJ_WIP_ACCT,154
-155,Thành phẩm,,Asset,,,Yes,,1
-15510000,Thành phẩm,,Asset,,Yes,No,P_ASSET_ACCT,155
-15520000,Thành phẩm dự án,,Asset,,Yes,No,PJ_ASSET_ACCT,155
-156,Hàng hóa,,Asset,,,Yes,,1
-15610000,Giá mua hàng hóa,,Asset,,Yes,No,W_INVENTORY_ACCT,156
-15620000,Chi phí thu mua hàng hóa,,Asset,,Yes,No,,156
-15670000,Hàng hóa bất động sản ,,Asset,,,No,,156
-157,Hàng gửi đi bán,,Asset,,,Yes,,1
-15710000,Hàng gửi đi bán,,Asset,,,No,,157
-158,Hàng hoá kho bảo thuế,,Asset,,,Yes,,1
-15810000,Hàng hoá kho bảo thuế,,Asset,,,No,,158
-159,Dự phòng giảm giá hàng tồn kho,,Asset,,,Yes,,1
-15910000,Dự phòng giảm giá hàng tồn kho,,Asset,,,No,,159
-2,TÀI SẢN DÀI HẠN,,Asset,,,Yes,,
-211,Tài sản cố định hữu hình,,Asset,,,Yes,,2
-21110000,Nhà cửa- vật kiến trúc,,Asset,,,No,,211
-21120000,Máy móc- thiết bị,,Asset,,,No,,211
-21130000,Phương tiện vận tải- truyền dẫn,,Asset,,,No,,211
-21140000,Thiết bị- dụng cụ quản lý,,Asset,,,No,,211
-21150000,Cây lâu năm- súc vật làm việc và cho sản phẩm,,Asset,,,No,,211
-21180000,TSCĐ khác ,,Asset,,,No,,211
-212,Tài sản cố định thuê tài chính,,Asset,,,Yes,,2
-21210000,Tài sản cố định thuê tài chính,,Asset,,,No,,212
-213,Tài sản cố định vô hình,,Asset,,,Yes,,2
-21310000,Quyền sử dụng đất,,Asset,,,No,,213
-21320000,Quyền phát hành,,Asset,,,No,,213
-21330000,Bản quyền- bằng sáng chế,,Asset,,,No,,213
-21340000,Nhãn hiệu hàng hoá,,Asset,,,No,,213
-21350000,Phần mềm máy vi tính,,Asset,,,No,,213
-21360000,Giấy phép và giấy phép nhượng quyền,,Asset,,,No,,213
-21380000,TSCĐ vô hình khác,,Asset,,,No,,213
-214,Hao mòn tài sản cố định,,Asset,,,Yes,,2
-21410000,Hao mòn TSCĐ hữu hình,,Asset,,,No,,214
-21420000,Hao mòn TSCĐ thuê tài chính,,Asset,,,No,,214
-21430000,Hao mòn TSCĐ vô hình ,,Asset,,,No,,214
-21470000,Hao mòn bất động sản đầu tư,,Asset,,,No,,214
-217,Bất động sản đầu tư,,Asset,,,Yes,,2
-21710000,Bất động sản đầu tư,,Asset,,,No,,217
-221,Đầu tư vào công ty con,,Asset,,,Yes,,2
-22110000,Đầu tư vào công ty con,,Asset,,,No,,221
-222,Vốn góp liên doanh,,Asset,,,Yes,,2
-22210000,Vốn góp liên doanh,,Asset,,,No,,222
-223,Đầu tư vào công ty liên kết,,Asset,,,Yes,,2
-22310000,Đầu tư vào công ty liên kết,,Asset,,,No,,223
-228,Đầu tư dài hạn khác,,Asset,,,Yes,,2
-22810000,Cổ phiếu,,Asset,,,No,,228
-22820000,Trái phiếu,,Asset,,,No,,228
-22830000,Đầu tư dài hạn khác,,Asset,,,No,,228
-229,Dự phòng giảm giá đầu tư dài hạn,,Asset,,,Yes,,2
-22910000,Dự phòng giảm giá đầu tư dài hạn,,Asset,,,No,,229
-241,Xây dựng cơ bản dở dang ,,Asset,,,Yes,,2
-24110000,Mua sắm TSCĐ,,Asset,,,No,,241
-24120000,Xây dựng cơ bản,,Asset,,,No,,241
-24130000,Sửa chữa lớn TSCĐ,,Asset,,,No,,241
-242,Chi phí trả trước dài hạn,,Asset,,,Yes,,2
-24210000,Chi phí trả trước dài hạn,,Asset,,,No,,242
-243,Tài sản thuế thu nhập hoãn lại,,Asset,,,Yes,,2
-24310000,Tài sản thuế thu nhập hoãn lại,,Asset,,,No,,243
-244,Ký quỹ- ký cược dài hạn,,Asset,,,Yes,,2
-24410000,Ký quỹ- ký cược dài hạn,,Asset,,,No,,244
-3,NỢ PHẢI TRẢ,,Liability,,,Yes,,
-311,Vay ngắn hạn,,Liability,,,Yes,,3
-315,Nợ dài hạn đến hạn trả,,Liability,,,Yes,,3
-31510000,Nợ dài hạn đến hạn trả,,Liability,,,No,,315
-331,Phải trả cho người bán,,Liability,,,Yes,,3
-33110000,Phải trả thương mại,,Liability,,Yes,No,V_LIABILITY_ACCT,331
-33120000,Phải trả dịch vụ,,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,331
-33150000,Trả trước của khách hàng,,Liability,,Yes,No,C_PREPAYMENT_ACCT,331
-33170000,Phải trả chờ xử lý,,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,331
-33180000,Phải trả khác,,Liability,,,No,,331
-333,Thuế và các khoản phải nộp Nhà nước,,Liability,,,Yes,,3
-3331,Thuế giá trị gia tăng phải nộp,,Liability,,,Yes,,333
-33311000,Thuế GTGT đầu ra,,Liability,,Yes,No,T_DUE_ACCT,3331
-33312000,Thuế GTGT hàng nhập khẩu,,Liability,,,No,,3331
-33320000,Thuế tiêu thụ đặc biệt ,,Liability,,,No,,333
-33330000,Thuế xuất- nhập khẩu,,Liability,,,No,,333
-33340000,Thuế thu nhập doanh nghiệp ,,Liability,,,No,,333
-33350000,Thuế thu nhập cá nhân,,Liability,,,No,,333
-33360000,Thuế tài nguyên,,Liability,,,No,,333
-33370000,Thuế nhà đất- tiền thuê đất,,Liability,,,No,,333
-33388000,Các loại thuế khác,,Liability,,Yes,No,WITHHOLDING_ACCT,333
-33381000,Khấu trừ thuế,,Liability,,Yes,No,T_RECEIVABLES_ACCT,333
-33390000,Phí- lệ phí và các khoản phải nộp khác,,Liability,,Yes,No,T_LIABILITY_ACCT,333
-334,Phải trả người lao động,,Liability,,,Yes,,3
-33410000,Phải trả công nhân viên,,Liability,,,No,,334
-33480000,Phải trả người lao động khác,,Liability,,,No,,334
-335,Chi phí phải trả,,Liability,,,Yes,,3
-33510000,Chi phí phải trả,,Liability,,,No,,335
-336,Phải trả nội bộ,,Liability,,,Yes,,3
-33610000,Phải trả nội bộ,,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,336
-337,Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng,,Liability,,,Yes,,3
-33710000,Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng,,Liability,,,No,,337
-338,Phải trả- phải nộp khác,,Liability,,,Yes,,3
-33810000,Tài sản thừa chờ giải quyết,,Liability,,,No,,338
-33820000,Kinh phí công đoàn,,Liability,,,No,,338
-33830000,Bảo hiểm xã hội,,Liability,,,No,,338
-33840000,Bảo hiểm y tế,,Liability,,,No,,338
-33850000,Phải trả về cổ phần hoá,,Liability,,,No,,338
-33860000,Nhận ký quỹ- ký cược ngắn hạn,,Liability,,,No,,338
-33870000,Doanh thu chưa thực hiện,,Liability,,Yes,No,UNEARNEDREVENUE_ACCT,338
-33880000,Phải trả- phải nộp khác ,,Liability,,,No,,338
-33882000,Other creditors,,Liability,,,No,,338
-341,Vay dài hạn,,Liability,,,Yes,,3
-34110000,Vay dài hạn,,Liability,,,No,,341
-342,Nợ dài hạn,,Liability,,,Yes,,3
-34210000,Nợ dài hạn,,Liability,,,No,,342
-343,Trái phiếu phát hành,,Liability,,,Yes,,3
-34310000,Mệnh giá trái phiếu,,Liability,,,No,,343
-34320000,Chiết khấu trái phiếu,,Liability,,,No,,343
-34330000,Phụ trội trái phiếu,,Liability,,,No,,343
-344,Nhận ký quỹ- ký cược dài hạn,,Liability,,,Yes,,3
-34410000,Nhận ký quỹ- ký cược dài hạn,,Liability,,,No,,344
-347,Thuế thu nhập hoãn lại phải trả,,Liability,,,Yes,,3
-34710000,Thuế thu nhập hoãn lại phải trả,,Liability,,,No,,347
-351,Quỹ dự phòng trợ cấp mất việc làm,,Liability,,,Yes,,3
-35110000,Quỹ dự phòng trợ cấp mất việc làm,,Liability,,,No,,351
-352,Dự phòng phải trả,,Liability,,,Yes,,3
-35210000,Dự phòng phải trả,,Liability,,,No,,352
-4,VỐN CHỦ SỞ HỮU,,Owner's Equity,,,Yes,,
-411,Nguồn vốn kinh doanh,,Owner's Equity,,,Yes,,4
-41110000,Vốn đầu tư của chủ sở hữu,,Owner's Equity,,,No,,411
-41120000,Thặng dư vốn cổ phần,,Owner's Equity,,,No,,411
-41180000,Vốn khác ,,Owner's Equity,,,No,,411
-412,Chênh lệch đánh giá lại tài sản,,Owner's Equity,,,Yes,,4
-41210000,Chênh lệch đánh giá lại tài sản,,Owner's Equity,,,No,,412
-413,Chênh lệch tỷ giá hối đoái,,Owner's Equity,,,Yes,,4
-41311000,Lãi  tỷ giá hối đoái đánh giá lại cuối năm tài chính,,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413
-41312000,Lỗ  tỷ giá hối đoái đánh giá lại cuối năm tài chính,,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413
-41320000,Chênh lệch tỷ giá hối đoái trong giai đoạn đầu tư XDCB,,Owner's Equity,,,No,,413
-414,Quỹ đầu tư phát triển,,Owner's Equity,,,Yes,,4
-41410000,Quỹ đầu tư phát triển,,Owner's Equity,,,No,,414
-415,Quỹ dự phòng tài chính,,Owner's Equity,,,Yes,,4
-41510000,Quỹ dự phòng tài chính,,Owner's Equity,,,No,,415
-418,Các quỹ khác thuộc vốn chủ sở hữu,,Owner's Equity,,,Yes,,4
-41810000,Các quỹ khác thuộc vốn chủ sở hữu,,Owner's Equity,,,No,,418
-419,Cổ phiếu quỹ,,Owner's Equity,,,Yes,,4
-41910000,Cổ phiếu quỹ,,Owner's Equity,,,No,,419
-421,Lợi nhuận chưa phân phối,,Owner's Equity,,,Yes,,4
-42110000,Lợi nhuận chưa phân phối năm trước,,Owner's Equity,,,No,,421
-42120000,Lợi nhuận chưa phân phối năm nay,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421
-431,Quỹ khen thưởng- phúc lợi,,Owner's Equity,,,Yes,,4
-43110000,Quỹ khen thưởng,,Owner's Equity,,,No,,431
-43120000,Quỹ phúc lợi,,Owner's Equity,,,No,,431
-43130000,Quỹ phúc lợi đã hình thành TSCĐ,,Owner's Equity,,,No,,431
-441,Nguồn vốn đầu tư xây dựng cơ bản,,Owner's Equity,,,Yes,,4
-44110000,Nguồn vốn đầu tư xây dựng cơ bản,,Owner's Equity,,,No,,441
-461,Nguồn kinh phí sự nghiệp,,Owner's Equity,,,Yes,,4
-46110000,Nguồn kinh phí sự nghiệp năm trước,,Owner's Equity,,,No,,461
-46120000,Nguồn kinh phí sự nghiệp năm nay,,Owner's Equity,,,No,,461
-466,Nguồn kinh phí đã hình thành TSCĐ,,Owner's Equity,,,Yes,,4
-5,DOANH THU,,Revenue,,,Yes,,
-511,Doanh thu bán hàng và cung cấp dịch vụ,,Revenue,,,Yes,,5
-51110000,Doanh thu bán hàng hóa,,Revenue,,Yes,No,P_REVENUE_ACCT,511
-51120000,Doanh thu bán các thành phẩm,,Revenue,,,No,,511
-51130000,Doanh thu cung cấp dịch vụ,,Revenue,,,No,,511
-51140000,Doanh thu trợ cấp- trợ giá,,Revenue,,,No,,511
-51150000,Doanh thu chưa phát hành hóa đơn,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511
-51170000,Doanh thu kinh doanh bất động sản đầu tư,,Revenue,,,No,,511
-512,Doanh thu bán hàng nội bộ,,Revenue,,,Yes,,5
-51210000,Doanh thu bán hàng hóa,,Revenue,,,No,,512
-51220000,Doanh thu bán các thành phẩm,,Revenue,,,No,,512
-51230000,Doanh thu cung cấp dịch vụ,,Revenue,,,No,,512
-515,Doanh thu hoạt động tài chính ,,Revenue,,,Yes,,5
-51510000,Doanh thu hoạt động tài chính ,,Revenue,,,No,,515
-51520000,Chiết khấu thanh toán nhận được,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515
-51530000,Lãi ngân hàng,,Revenue,,Yes,No,B_INTERESTREV_ACCT,515
-51540000,Lãi do đánh giá lại tiền gửi ngân hàng,,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515
-51550000,Lãi do thanh toán bằng ngoại tệ,,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515
-521,Chiết khấu thương mại,,Revenue,,,Yes,,5
-52110000,Chiết khấu thương mại,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521
-531,Hàng bán bị trả lại,,Revenue,,,Yes,,5
-53110000,Hàng bán bị trả lại,,Revenue,,,No,,531
-532,Giảm giá hàng bán,,Revenue,,,Yes,,5
-53210000,Giảm giá hàng bán,,Revenue,,,No,,532
-6,CHI PHÍ SẢN XUẤT- KINH DOANH,,Expense,,,Yes,,
-611,Mua hàng,,Expense,,,Yes,,6
-61110000,Mua nguyên liệu- vật liệu,,Expense,,,No,,611
-61120000,Mua hàng hóa,,Expense,,,No,,611
-621,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,Yes,,6
-62110000,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,No,P_USAGEVARIANCE_ACCT,
-62120000,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,No,P_SCRAP_ACCT,
-62130000,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,No,P_FLOORSTOCK_ACCT,
-622,Chi phí nhân công trực tiếp,,Expense,,,Yes,,6
-62210000,Chi phí nhân công trực tiếp,,Expense,,,No,P_LABOR_ACCT,622
-623,Chi phí sử dụng máy thi công,,Expense,,,Yes,,6
-62310000,Chi phí nhân công,,Expense,,,No,,623
-62320000,Chi phí vật liệu,,Expense,,,No,,623
-62330000,Chi phí dụng cụ sản xuất,,Expense,,,No,P_RATEVARIANCE_ACCT,623
-62340000,Chi phí khấu hao máy thi công,,Expense,,,No,,623
-62370000,Chi phí dịch vụ mua ngoài,,Expense,,,No,P_METHODCHANGEVARIANCE_ACCT,623
-62380000,Chi phí bằng tiền khác,,Expense,,,No,P_MIXVARIANCE_ACCT,623
-627,Chi phí sản xuất chung,,Expense,,,Yes,,6
-62710000,Chi phí nhân viên phân xưởng,,Expense,,,No,,627
-62720000,Chi phí vật liệu,,Expense,,,No,,627
-62730000,Chi phí dụng cụ sản xuất,,Expense,,,No,,627
-62740000,Chi phí khấu hao TSCĐ,,Expense,,,No,,627
-62770000,Chi phí dịch vụ mua ngoài,,Expense,,,No,P_BURDEN_ACCT,627
-62771000,Chi phí dịch vụ mua ngoài,,Expense,,,No,P_OUTSIDEPROCESSING_ACCT,627
-62772000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,627
-62773000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,627
-62780000,Chi phí bằng tiền khác,,Expense,,,No,P_OVERHEAD_ACCT,627
-631,Giá thành sản xuất,,Expense,,,Yes,,6
-63100000,Giá thành sản xuất,,Expense,,,No,P_COSTOFPRODUCTION_ACCT,631
-63110000,Giá thành dịch vụ,,Expense,,Yes,No,P_EXPENSE_ACCT,631
-63120000,Bù trừ giá thành sản phẩm,,Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,631
-63130000,Điều chỉnh giá thành sản phẩm,,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,631
-632,Giá vốn hàng bán,,Expense,,,Yes,,6
-63210000,Giá vốn hàng bán,,Expense,,Yes,No,P_COGS_ACCT,632
-63220000,Chênh lệch hàng tồn kho do kiểm kê,,Expense,,Yes,No,W_DIFFERENCES_ACCT,632
-63230000,Chênh lệch HTK do điều chỉnh,,Expense,,Yes,No,W_INVACTUALADJUST_ACCT,632
-63240000,Chênh lệch giữa giá vốn và giá trị thuần có thể thực hiện,,Expense,,Yes,No,W_REVALUATION_ACCT,632
-63250000,Chênh lệch giữa giá thành và giá mua,,Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,632
-63251000,Purchase price variance on material standard – P/O,,Expense,,Yes,No,,632
-63252000,Purchase price variance on material deviation invoice – P/O,,Expense,,Yes,No,,632
-63260000,Chênh lệc với giá định mức,,Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,632
-63270000,TK đối ứng với chênh lệch giá mua,,Expense,,Yes,No,PPVOFFSET_ACCT,632
-635,Chi phí tài chính ,,Expense,,,Yes,,6
-63510000,Chi phí tài chính ,,Expense,,,No,,635
-63520000,Phí ngân hàng,,Expense,,Yes,No,B_EXPENSE_ACCT,635
-63530000,Chiết khấu thanh toán,,Expense,,Yes,No,PAYDISCOUNT_EXP_ACCT,635
-63540000,Chi phí lãi ngân hàng,,Expense,,Yes,No,B_INTERESTEXP_ACCT,635
-63550000,Lỗ do đánh giá lại tiền gửi ngân hàng,,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,635
-63560000,Lỗ do thanh toán bằng ngoại tệ,,Expense,,Yes,No,REALIZEDLOSS_ACCT,635
-641,Chi phí bán hàng,,Expense,,,Yes,,6
-64110000,Chi phí nhân viên ,,Expense,,,No,,641
-64120000,Chi phí vật liệu- bao bì,,Expense,,,No,,641
-64130000,Chi phí dụng cụ- đồ dùng,,Expense,,,No,,641
-64140000,Chi phí khấu hao TSCĐ,,Expense,,,No,,641
-64150000,Chi phí bảo hành,,Expense,,,No,,641
-64170000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,641
-64180000,Chi phí bằng tiền khác,,Expense,,,No,,641
-642,Chi phí quản lý doanh nghiệp,,Expense,,,Yes,,6
-64210000,Chi phí nhân viên quản lý,,Expense,,Yes,No,E_EXPENSE_ACCT,642
-64220000,Chi phí vật liệu quản lý,,Expense,,,No,,642
-64230000,Chi phí đồ dùng văn phòng,,Expense,,,No,,642
-64240000,Chi phí khấu hao TSCĐ,,Expense,,,No,,642
-64250000,Thuế- phí và lệ phí,,Expense,,,No,,642
-64260000,Chi phí dự phòng,,Expense,,Yes,No,WRITEOFF_ACCT,642
-64270000,Chi phí dịch vụ mua ngoài,,Expense,,,No,CH_EXPENSE_ACCT,642
-64281000,Chênh lệch quỹ tiền mặt,,Expense,,,No,CB_DIFFERENCES_ACCT,642
-64288000,Chi phí bằng tiền khác,,Expense,,Yes,No,CB_EXPENSE_ACCT,642
-7,THU NHẬP KHÁC,,Revenue,,,Yes,,
-711,Thu nhập khác,,Revenue,,,Yes,,7
-71100000,Tiền nhận được khác,,Revenue,,Yes,No,CB_RECEIPT_ACCT,711
-71120000,Thu nhập khác,,Revenue,,Yes,No,CH_REVENUE_ACCT,711
-71130000,Lãi do thanh toán ngân hàng,,Revenue,,Yes,No,B_SETTLEMENTGAIN_ACCT,711
-8,CHI PHÍ KHÁC,,Expense,,,Yes,,
-811,Chi phí khác,,Expense,,,Yes,,8
-81100000,Chi phí khác,,Expense,,Yes,No,,811
-821,Chi phí thuế thu nhập doanh nghiệp,,Expense,,,Yes,,8
-82110000,Chi phí thuế TNDN hiện hành,,Expense,,Yes,No,T_EXPENSE_ACCT,821
-82114000,Chi phí thuế TNDN hoãn lại,,Expense,,,No,,821
-82130000,Lỗ do thanh toán ngân hàng,,Expense,,Yes,No,B_SETTLEMENTLOSS_ACCT,821
-9,Xác định kết quả kinh doanh,,Expense,,,Yes,,
-911,Xác định kết quả kinh doanh,,Expense,,,Yes,,9
-91100000,Xác định kết quả kinh doanh,,Expense,,Yes,No,INCOMESUMMARY_ACCT,911
-991,Tài khoản treo,,Expense,,,Yes,,9
-99110000,Tài khoản treo,,Expense,,Yes,No,DEFAULT_ACCT,991
-99120000,Chênh lệch do báo cáo bằng đồng ngoại tệ,,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,991
-99130000,Suspense error,,Expense,,Yes,No,SUSPENSEERROR_ACCT,991
-99140000,Chênh lệch do làm tròn,,Expense,,Yes,No,CURRENCYBALANCING_ACCT,991
-999,Tài khoản kế toán cam kết,,Memo,,,Yes,,9
-99950000,Cam kết mua hàng,,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,999
-99960000,Cam kết bán hàng,,Memo,,Yes,No,COMMITMENTOFFSETSALES_ACCT,999

org.adempiere.server-feature/data/import/AccountingVN_Decision15.csv

@@ -1,310 +0,0 @@
-[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent]
-1,TÀI SẢN NGẮN HẠN,,Asset,,,Yes,,
-111,Tiền mặt,,Asset,,,Yes,,1
-11110000,Tiền mặt tại quỹ – VNĐ,,Asset,,Yes,No,CB_ASSET_ACCT,111
-11120000,Tiền mặt tại quỹ – USD,,Asset,,,No,,111
-11130000,Vàng- bạc- kim khí quý- đá quý,,Asset,,,No,,111
-112,Tiền gửi Ngân hàng,,Asset,,,Yes,,1
-11211000,Tiền gửi ngân hàng – VNĐ,,Asset,,Yes,No,B_ASSET_ACCT,112
-11211100,Tiền nhận được chưa phân bổ,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112
-11211200,Tiền gửi ko rõ nguồn gốc,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112
-11220000,Tiền gửi ngân hàng – USD,,Asset,,,No,,112
-11230000,Vàng- bạc- kim khí quý- đá quý,,Asset,,,No,,112
-113,Tiền đang chuyển,,Asset,,,Yes,,1
-11310000,Tiền mặt đang chuyển,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113
-11320000,Tiền ngân hàng đang chuyển,,Asset,,Yes,No,B_INTRANSIT_ACCT,113
-121,Đầu tư chứng khoán ngắn hạn,,Asset,,,Yes,,1
-12110000,Cổ phiếu,,Asset,,,No,,121
-12120000,Trái phiếu- tín phiếu- kỳ phiếu,,Asset,,,No,,121
-128,Đầu tư ngắn hạn khác ,,Asset,,,Yes,,1
-12810000,Tiền gửi có kỳ hạn ,,Asset,,,No,,128
-12880000,Đầu tư ngắn hạn khác,,Asset,,,No,,128
-129,Dự phòng giảm giá đầu tư ngắn hạn,,Asset,,,Yes,,1
-131,Phải thu của khách hàng,,Asset,,,Yes,,1
-13110000,Phải thu thương mại,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131
-13120000,Phải thu dịch vụ,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131
-13150000,Ứng trước cho nhà cung cấp,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131
-13160000,Phải thu chưa có hóa đơn,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131
-13180000,Phải thu khách hàng khác,,Asset,,,No,,131
-133,Thuế GTGT được khấu trừ,,Asset,,,Yes,,1
-13310000,Thuế GTGT được khấu trừ của hàng hóa- dịch vụ,,Asset,,Yes,No,T_RECEIVABLES_ACCT,133
-13320000,Thuế GTGT được khấu trừ của TSCĐ,,Asset,,,No,,133
-136,Phải thu nội bộ,,Asset,,,Yes,,1
-13610000,Vốn kinh doanh ở các đơn vị trực thuộc,,Asset,,,No,,136
-13680000,Phải thu nội bộ khác,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136
-138,Phải thu khác,,Asset,,,Yes,,1
-13810000,Tài sản thiếu chờ xử lý,,Asset,,,No,,138
-13850000,Phải thu về cổ phần hoá,,Asset,,,No,,138
-13880000,Phải thu khác,,Asset,,,No,,138
-139,Dự phòng phải thu khó đòi ,,Asset,,,Yes,,1
-13900000,Dự phòng phải thu khó đòi ,,Asset,,,No,,139
-141,Tạm ứng,,Asset,,,Yes,,1
-14110000,Tạm ứng cho nhân viên,,Asset,,Yes,No,E_PREPAYMENT_ACCT,141
-142,Chi phí trả trước ngắn hạn,,Asset,,,Yes,,1
-14210000,Chi phí trả trước ngắn hạn,,Asset,,,No,,142
-144,Cầm cố- ký quỹ- ký cược ngắn hạn,,Asset,,,Yes,,1
-14410000,Cầm cố- ký quỹ- ký cược ngắn hạn,,Asset,,,No,,144
-151,Hàng mua đang đi đường ,,Asset,,,Yes,,1
-15110000,Hàng mua đang đi đường ,,Asset,,,Yes,,151
-15120000,Hàng nhận về chưa có hóa đơn,,Asset,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,151
-152,Nguyên liệu- vật liệu,,Asset,,,Yes,,1
-15210000,Nguyên liệu- vật liệu,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
-153,Công cụ- dụng cụ ,,Asset,,,Yes,,1
-15310000,Công cụ- dụng cụ ,,Asset,,,No,,153
-154,Chi phí sản xuất- kinh doanh dở dang,,Asset,,,Yes,,1
-15410000,Chi phí sản xuất- kinh doanh dở dang,,Asset,,Yes,No,PJ_WIP_ACCT,154
-155,Thành phẩm,,Asset,,,Yes,,1
-15510000,Thành phẩm,,Asset,,Yes,No,P_ASSET_ACCT,155
-15520000,Thành phẩm dự án,,Asset,,Yes,No,PJ_ASSET_ACCT,155
-156,Hàng hóa,,Asset,,,Yes,,1
-15610000,Giá mua hàng hóa,,Asset,,Yes,No,W_INVENTORY_ACCT,156
-15620000,Chi phí thu mua hàng hóa,,Asset,,Yes,No,,156
-15670000,Hàng hóa bất động sản ,,Asset,,,No,,156
-157,Hàng gửi đi bán,,Asset,,,Yes,,1
-15710000,Hàng gửi đi bán,,Asset,,,No,,157
-158,Hàng hoá kho bảo thuế,,Asset,,,Yes,,1
-15810000,Hàng hoá kho bảo thuế,,Asset,,,No,,158
-159,Dự phòng giảm giá hàng tồn kho,,Asset,,,Yes,,1
-15910000,Dự phòng giảm giá hàng tồn kho,,Asset,,,No,,159
-2,TÀI SẢN DÀI HẠN,,Asset,,,Yes,,
-211,Tài sản cố định hữu hình,,Asset,,,Yes,,2
-21110000,Nhà cửa- vật kiến trúc,,Asset,,,No,,211
-21120000,Máy móc- thiết bị,,Asset,,,No,,211
-21130000,Phương tiện vận tải- truyền dẫn,,Asset,,,No,,211
-21140000,Thiết bị- dụng cụ quản lý,,Asset,,,No,,211
-21150000,Cây lâu năm- súc vật làm việc và cho sản phẩm,,Asset,,,No,,211
-21180000,TSCĐ khác ,,Asset,,,No,,211
-212,Tài sản cố định thuê tài chính,,Asset,,,Yes,,2
-21210000,Tài sản cố định thuê tài chính,,Asset,,,No,,212
-213,Tài sản cố định vô hình,,Asset,,,Yes,,2
-21310000,Quyền sử dụng đất,,Asset,,,No,,213
-21320000,Quyền phát hành,,Asset,,,No,,213
-21330000,Bản quyền- bằng sáng chế,,Asset,,,No,,213
-21340000,Nhãn hiệu hàng hoá,,Asset,,,No,,213
-21350000,Phần mềm máy vi tính,,Asset,,,No,,213
-21360000,Giấy phép và giấy phép nhượng quyền,,Asset,,,No,,213
-21380000,TSCĐ vô hình khác,,Asset,,,No,,213
-214,Hao mòn tài sản cố định,,Asset,,,Yes,,2
-21410000,Hao mòn TSCĐ hữu hình,,Asset,,,No,,214
-21420000,Hao mòn TSCĐ thuê tài chính,,Asset,,,No,,214
-21430000,Hao mòn TSCĐ vô hình ,,Asset,,,No,,214
-21470000,Hao mòn bất động sản đầu tư,,Asset,,,No,,214
-217,Bất động sản đầu tư,,Asset,,,Yes,,2
-21710000,Bất động sản đầu tư,,Asset,,,No,,217
-221,Đầu tư vào công ty con,,Asset,,,Yes,,2
-22110000,Đầu tư vào công ty con,,Asset,,,No,,221
-222,Vốn góp liên doanh,,Asset,,,Yes,,2
-22210000,Vốn góp liên doanh,,Asset,,,No,,222
-223,Đầu tư vào công ty liên kết,,Asset,,,Yes,,2
-22310000,Đầu tư vào công ty liên kết,,Asset,,,No,,223
-228,Đầu tư dài hạn khác,,Asset,,,Yes,,2
-22810000,Cổ phiếu,,Asset,,,No,,228
-22820000,Trái phiếu,,Asset,,,No,,228
-22830000,Đầu tư dài hạn khác,,Asset,,,No,,228
-229,Dự phòng giảm giá đầu tư dài hạn,,Asset,,,Yes,,2
-22910000,Dự phòng giảm giá đầu tư dài hạn,,Asset,,,No,,229
-241,Xây dựng cơ bản dở dang ,,Asset,,,Yes,,2
-24110000,Mua sắm TSCĐ,,Asset,,,No,,241
-24120000,Xây dựng cơ bản,,Asset,,,No,,241
-24130000,Sửa chữa lớn TSCĐ,,Asset,,,No,,241
-242,Chi phí trả trước dài hạn,,Asset,,,Yes,,2
-24210000,Chi phí trả trước dài hạn,,Asset,,,No,,242
-243,Tài sản thuế thu nhập hoãn lại,,Asset,,,Yes,,2
-24310000,Tài sản thuế thu nhập hoãn lại,,Asset,,,No,,243
-244,Ký quỹ- ký cược dài hạn,,Asset,,,Yes,,2
-24410000,Ký quỹ- ký cược dài hạn,,Asset,,,No,,244
-3,NỢ PHẢI TRẢ,,Liability,,,Yes,,
-311,Vay ngắn hạn,,Liability,,,Yes,,3
-31110000,Vay ngắn hạn,,Liability,,,No,,311
-315,Nợ dài hạn đến hạn trả,,Liability,,,Yes,,3
-31510000,Nợ dài hạn đến hạn trả,,Liability,,,No,,315
-331,Phải trả cho người bán,,Liability,,,Yes,,3
-33110000,Phải trả thương mại,,Liability,,Yes,No,V_LIABILITY_ACCT,331
-33120000,Phải trả dịch vụ,,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,331
-33150000,Trả trước của khách hàng,,Liability,,Yes,No,C_PREPAYMENT_ACCT,331
-33170000,Phải trả chờ xử lý,,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,331
-33180000,Phải trả khác,,Liability,,,No,,331
-333,Thuế và các khoản phải nộp Nhà nước,,Liability,,,Yes,,3
-3331,Thuế giá trị gia tăng phải nộp,,Liability,,,Yes,,333
-33311000,Thuế GTGT đầu ra,,Liability,,Yes,No,T_LIABILITY_ACCT,3331
-33312000,Thuế GTGT hàng nhập khẩu,,Liability,,,No,,3331
-33320000,Thuế tiêu thụ đặc biệt ,,Liability,,,No,,333
-33330000,Thuế xuất- nhập khẩu,,Liability,,,No,,333
-33340000,Thuế thu nhập doanh nghiệp ,,Liability,,,No,,333
-33350000,Thuế thu nhập cá nhân,,Liability,,,No,,333
-33360000,Thuế tài nguyên,,Liability,,,No,,333
-33370000,Thuế nhà đất- tiền thuê đất,,Liability,,,No,,333
-33380000,Các loại thuế khác,,Liability,,Yes,No,WITHHOLDING_ACCT,333
-33381000,Khấu trừ thuế,,Liability,,Yes,No,T_CREDIT_ACCT,333
-33390000,Phí- lệ phí và các khoản phải nộp khác,,Liability,,Yes,No,T_DUE_ACCT,333
-334,Phải trả người lao động,,Liability,,,Yes,,3
-33410000,Phải trả công nhân viên,,Liability,,,No,,334
-33480000,Phải trả người lao động khác,,Liability,,,No,,334
-335,Chi phí phải trả,,Liability,,,Yes,,3
-33510000,Chi phí phải trả,,Liability,,,No,,335
-336,Phải trả nội bộ,,Liability,,,Yes,,3
-33610000,Phải trả nội bộ,,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,336
-337,Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng,,Liability,,,Yes,,3
-33710000,Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng,,Liability,,,No,,337
-338,Phải trả- phải nộp khác,,Liability,,,Yes,,3
-33810000,Tài sản thừa chờ giải quyết,,Liability,,,No,,338
-33820000,Kinh phí công đoàn,,Liability,,,No,,338
-33830000,Bảo hiểm xã hội,,Liability,,,No,,338
-33840000,Bảo hiểm y tế,,Liability,,,No,,338
-33850000,Phải trả về cổ phần hoá,,Liability,,,No,,338
-33860000,Nhận ký quỹ- ký cược ngắn hạn,,Liability,,,No,,338
-33870000,Doanh thu chưa thực hiện,,Liability,,Yes,No,UNEARNEDREVENUE_ACCT,338
-33880000,Phải trả- phải nộp khác ,,Liability,,,No,,338
-341,Vay dài hạn,,Liability,,,Yes,,3
-34110000,Vay dài hạn,,Liability,,,No,,341
-342,Nợ dài hạn,,Liability,,,Yes,,3
-34210000,Nợ dài hạn,,Liability,,,No,,342
-343,Trái phiếu phát hành,,Liability,,,Yes,,3
-34310000,Mệnh giá trái phiếu,,Liability,,,No,,343
-34320000,Chiết khấu trái phiếu,,Liability,,,No,,343
-34330000,Phụ trội trái phiếu,,Liability,,,No,,343
-344,Nhận ký quỹ- ký cược dài hạn,,Liability,,,Yes,,3
-34410000,Nhận ký quỹ- ký cược dài hạn,,Liability,,,No,,344
-347,Thuế thu nhập hoãn lại phải trả,,Liability,,,Yes,,3
-34710000,Thuế thu nhập hoãn lại phải trả,,Liability,,,No,,347
-351,Quỹ dự phòng trợ cấp mất việc làm,,Liability,,,Yes,,3
-35110000,Quỹ dự phòng trợ cấp mất việc làm,,Liability,,,No,,351
-352,Dự phòng phải trả,,Liability,,,Yes,,3
-35210000,Dự phòng phải trả,,Liability,,,No,,352
-4,VỐN CHỦ SỞ HỮU,,Owner's Equity,,,Yes,,
-411,Nguồn vốn kinh doanh,,Owner's Equity,,,Yes,,4
-41110000,Vốn đầu tư của chủ sở hữu,,Owner's Equity,,,No,,411
-41120000,Thặng dư vốn cổ phần,,Owner's Equity,,,No,,411
-41180000,Vốn khác ,,Owner's Equity,,,No,,411
-412,Chênh lệch đánh giá lại tài sản,,Owner's Equity,,,Yes,,4
-41210000,Chênh lệch đánh giá lại tài sản,,Owner's Equity,,,No,,412
-413,Chênh lệch tỷ giá hối đoái,,Owner's Equity,,,Yes,,4
-41311000,Lãi  tỷ giá hối đoái đánh giá lại cuối năm tài chính,Difference between foreign currency receivables/payables and current rate,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413
-41312000,Lỗ  tỷ giá hối đoái đánh giá lại cuối năm tài chính,Difference between foreign currency receivables/payables and current rate,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413
-41320000,Chênh lệch tỷ giá hối đoái trong giai đoạn đầu tư XDCB,,Owner's Equity,,,No,,413
-414,Quỹ đầu tư phát triển,,Owner's Equity,,,Yes,,4
-41410000,Quỹ đầu tư phát triển,,Owner's Equity,,,No,,414
-415,Quỹ dự phòng tài chính,,Owner's Equity,,,Yes,,4
-41510000,Quỹ dự phòng tài chính,,Owner's Equity,,,No,,415
-418,Các quỹ khác thuộc vốn chủ sở hữu,,Owner's Equity,,,Yes,,4
-41810000,Các quỹ khác thuộc vốn chủ sở hữu,,Owner's Equity,,,No,,418
-419,Cổ phiếu quỹ,,Owner's Equity,,,Yes,,4
-41910000,Cổ phiếu quỹ,,Owner's Equity,,,No,,419
-421,Lợi nhuận chưa phân phối,,Owner's Equity,,,Yes,,4
-42110000,Lợi nhuận chưa phân phối năm trước,,Owner's Equity,,,No,,421
-42120000,Lợi nhuận chưa phân phối năm nay,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421
-431,Quỹ khen thưởng- phúc lợi,,Owner's Equity,,,Yes,,4
-43110000,Quỹ khen thưởng,,Owner's Equity,,,No,,431
-43120000,Quỹ phúc lợi,,Owner's Equity,,,No,,431
-43130000,Quỹ phúc lợi đã hình thành TSCĐ,,Owner's Equity,,,No,,431
-441,Nguồn vốn đầu tư xây dựng cơ bản,,Owner's Equity,,,Yes,,4
-44110000,Nguồn vốn đầu tư xây dựng cơ bản,,Owner's Equity,,,No,,441
-461,Nguồn kinh phí sự nghiệp,,Owner's Equity,,,Yes,,4
-46110000,Nguồn kinh phí sự nghiệp năm trước,,Owner's Equity,,,No,,461
-46120000,Nguồn kinh phí sự nghiệp năm nay,,Owner's Equity,,,No,,461
-466,Nguồn kinh phí đã hình thành TSCĐ,,Owner's Equity,,,Yes,,4
-5,DOANH THU,,Revenue,,,Yes,,
-511,Doanh thu bán hàng và cung cấp dịch vụ,,Revenue,,,Yes,,5
-51110000,Doanh thu bán hàng hóa,,Revenue,,Yes,No,P_REVENUE_ACCT,511
-51120000,Doanh thu bán các thành phẩm,,Revenue,,,No,,511
-51130000,Doanh thu cung cấp dịch vụ,,Revenue,,,No,,511
-51140000,Doanh thu trợ cấp- trợ giá,,Revenue,,,No,,511
-51150000,Doanh thu chưa phát hành hóa đơn,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511
-51170000,Doanh thu kinh doanh bất động sản đầu tư,,Revenue,,,No,,511
-512,Doanh thu bán hàng nội bộ,,Revenue,,,Yes,,5
-51210000,Doanh thu bán hàng hóa,,Revenue,,,No,,512
-51220000,Doanh thu bán các thành phẩm,,Revenue,,,No,,512
-51230000,Doanh thu cung cấp dịch vụ,,Revenue,,,No,,512
-515,Doanh thu hoạt động tài chính ,,Revenue,,,Yes,,5
-51510000,Doanh thu hoạt động tài chính ,,Revenue,,,No,,515
-51520000,Chiết khấu thanh toán nhận được,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515
-51530000,Lãi ngân hàng,Bank interest revenue,Revenue,,Yes,No,B_INTERESTREV_ACCT,515
-51540000,Lãi do đánh giá lại tiền gửi ngân hàng,Foreign currency bank account gain,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515
-51550000,Lãi do thanh toán bằng ngoại tệ,Difference between invoice and payment currency,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515
-521,Chiết khấu thương mại,,Revenue,,,Yes,,5
-52110000,Chiết khấu thương mại,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521
-531,Hàng bán bị trả lại,,Revenue,,,Yes,,5
-53110000,Hàng bán bị trả lại,,Revenue,,,No,,531
-532,Giảm giá hàng bán,,Revenue,,,Yes,,5
-53219999,Giảm giá hàng bán,,Revenue,,,No,,532
-6,CHI PHÍ SẢN XUẤT- KINH DOANH,,Expense,,,Yes,,
-611,Mua hàng,,Expense,,,Yes,,6
-61110000,Mua nguyên liệu- vật liệu,,Expense,,,No,,611
-61120000,Mua hàng hóa,,Expense,,,No,,611
-621,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,Yes,,6
-622,Chi phí nhân công trực tiếp,,Expense,,,Yes,,6
-62210000,Chi phí nhân công trực tiếp,,Expense,,,No,,622
-623,Chi phí sử dụng máy thi công,,Expense,,,Yes,,6
-62310000,Chi phí nhân công,,Expense,,,No,,623
-62320000,Chi phí vật liệu,,Expense,,,No,,623
-62330000,Chi phí dụng cụ sản xuất,,Expense,,,No,,623
-62340000,Chi phí khấu hao máy thi công,,Expense,,,No,,623
-62370000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,623
-62380000,Chi phí bằng tiền khác,,Expense,,,No,,623
-627,Chi phí sản xuất chung,,Expense,,,Yes,,6
-62710000,Chi phí nhân viên phân xưởng,,Expense,,,No,,627
-62720000,Chi phí vật liệu,,Expense,,,No,,627
-62730000,Chi phí dụng cụ sản xuất,,Expense,,,No,,627
-62740000,Chi phí khấu hao TSCĐ,,Expense,,,No,,627
-62770000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,627
-62780000,Chi phí bằng tiền khác,,Expense,,,No,,627
-631,Giá thành sản xuất,,Expense,,,Yes,,6
-63110000,Giá thành dịch vụ,,Expense,,Yes,No,P_EXPENSE_ACCT,631
-63120000,Bù trừ giá thành sản phẩm,,Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,631
-63130000,Điều chỉnh giá thành sản phẩm,,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,631
-632,Giá vốn hàng bán,,Expense,,,Yes,,6
-63210000,Giá vốn hàng bán,,Expense,,Yes,No,P_COGS_ACCT,632
-63220000,Chênh lệch hàng tồn kho do kiểm kê,Physical Inventory Gain/Loss,Expense,,Yes,No,W_DIFFERENCES_ACCT,632
-63230000,Chênh lệch HTK do điều chỉnh,Inventory Actual Accounting Value Adjustment,Expense,,Yes,No,W_INVACTUALADJUST_ACCT,632
-63240000,Chênh lệch giữa giá vốn và giá trị thuần có thể thực hiện,Difference to (lower cost) or market,Expense,,Yes,No,W_REVALUATION_ACCT,632
-63250000,Chênh lệch giữa giá thành và giá mua,Difference between product cost and invoice price (IPV),Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,632
-63260000,Chênh lệc với giá định mức,Difference between purchase price and standard costs (PPV),Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,632
-63270000,TK đối ứng với chênh lệch giá mua,Offset Account for Purchase price variance (PPV) ,Expense,,Yes,No,PPVOFFSET_ACCT,632
-635,Chi phí tài chính ,,Expense,,,Yes,,6
-63510000,Chi phí tài chính ,,Expense,,,No,,635
-63520000,Phí ngân hàng,,Expense,,Yes,No,B_EXPENSE_ACCT,635
-63530000,Chiết khấu thanh toán,,Expense,,Yes,No,PAYDISCOUNT_EXP_ACCT,635
-63540000,Chi phí lãi ngân hàng,Bank interest expense,Expense,,Yes,No,B_INTERESTEXP_ACCT,635
-63550000,Lỗ do đánh giá lại tiền gửi ngân hàng,Foreign currency bank account loss,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,635
-63560000,Lỗ do thanh toán bằng ngoại tệ,Difference between invoice and payment currency,Expense,,Yes,No,REALIZEDLOSS_ACCT,635
-641,Chi phí bán hàng,,Expense,,,Yes,,6
-64110000,Chi phí nhân viên ,,Expense,,,No,,641
-64120000,Chi phí vật liệu- bao bì,,Expense,,,No,,641
-64130000,Chi phí dụng cụ- đồ dùng,,Expense,,,No,,641
-64140000,Chi phí khấu hao TSCĐ,,Expense,,,No,,641
-64150000,Chi phí bảo hành,,Expense,,,No,,641
-64170000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,641
-64180000,Chi phí bằng tiền khác,,Expense,,,No,,641
-642,Chi phí quản lý doanh nghiệp,,Expense,,,Yes,,6
-64210000,Chi phí nhân viên quản lý,,Expense,,Yes,No,E_EXPENSE_ACCT,642
-64220000,Chi phí vật liệu quản lý,,Expense,,,No,,642
-64230000,Chi phí đồ dùng văn phòng,,Expense,,,No,,642
-64240000,Chi phí khấu hao TSCĐ,,Expense,,,No,,642
-64250000,Thuế- phí và lệ phí,,Expense,,,No,,642
-64260000,Chi phí dự phòng,,Expense,,Yes,No,WRITEOFF_ACCT,642
-64270000,Chi phí dịch vụ mua ngoài,TK mặc định cho chi phí mua ngoài,Expense,,,No,CH_EXPENSE_ACCT,642
-64280000,Chi phí bằng tiền khác,,Expense,,Yes,No,CB_EXPENSE_ACCT,642
-64281000,Chênh lệch quỹ tiền mặt,,,,Yes,,CB_DIFFERENCES_ACCT,642
-7,THU NHẬP KHÁC,,Revenue,,,Yes,,
-711,Thu nhập khác,,Revenue,,,Yes,,7
-71100000,Tiền nhận được khác,,Revenue,,Yes,No,CB_RECEIPT_ACCT,711
-71120000,Thu nhập khác,,Revenue,,Yes,No,CH_REVENUE_ACCT,711
-71130000,Lãi do thanh toán ngân hàng,Difference between payment and bank account currency,Revenue,,Yes,No,B_SETTLEMENTGAIN_ACCT,711
-8,CHI PHÍ KHÁC,,Expense,,,Yes,,
-811,Chi phí khác,,Expense,,,Yes,,8
-81100000,Chi phí khác,,Expense,,Yes,No,,811
-821,Chi phí thuế thu nhập doanh nghiệp,,Expense,,,Yes,,8
-82110000,Chi phí thuế TNDN hiện hành,,Expense,,Yes,No,T_EXPENSE_ACCT,821
-82120000,Chi phí thuế TNDN hoãn lại,,Expense,,,No,,821
-82130000,Lỗ do thanh toán ngân hàng,Difference between payment and bank account currency,Expense,,Yes,No,B_SETTLEMENTLOSS_ACCT,821
-9,Xác định kết quả kinh doanh,,Expense,,,Yes,,
-911,Xác định kết quả kinh doanh,,Expense,,,Yes,,9
-91100000,Xác định kết quả kinh doanh,,Expense,,Yes,No,INCOMESUMMARY_ACCT,911
-991,Tài khoản treo,,Expense,,,Yes,,9
-99110000,Tài khoản treo,Tài khoản treo,Expense,,Yes,No,DEFAULT_ACCT,991
-99120000,Chênh lệch do báo cáo bằng đồng ngoại tệ,Difference to make journal balance in source currency - needs to be solved,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,991
-99130000,Suspense error,Import did not find account - needs to be solved,Expense,,Yes,No,SUSPENSEERROR_ACCT,991
-99140000,Chênh lệch do làm tròn,Rounding difference to make journal balance in accounting currency,Expense,,Yes,No,CURRENCYBALANCING_ACCT,991
-999,Tài khoản kế toán cam kết,,Memo,,,Yes,,9
-99950000,Cam kết mua hàng,,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,999
-99960000,Cam kết bán hàng,,Memo,,Yes,No,COMMITMENTOFFSETSALES_ACCT,999

org.adempiere.server-feature/data/import/NaturalAccountsDE.csv

@@ -1,67 +0,0 @@
-[Account Value/No],[Account Name],[Description],[Account Type],[Account Sign],[Document Controlled],[Summary Account],[For Internal Use - Do Not Change- for additional accounts leave blank]
-1200,Bank Konto,Bank Cash Account,Asset,Natural,Yes,No,B_ASSET_ACCT
-4970,Bankkosten,Bank charges,Expense,Natural,Yes,No,B_EXPENSE_ACCT
-2110,Bank Zinskosten,Interest paid,Expense,Natural,Yes,No,B_INTERESTEXP_ACCT
-2650,Bank Zinsertrag,Interest received,Revenue,Natural,Yes,No,B_INTERESTREV_ACCT
-1201,Bank Kontobewegung,Bank transactions in transit,Asset,Natural,Yes,No,B_INTRANSIT_ACCT
-1332,Bezahlung selektiert,Selected invoices for payment ,Liability,Natural,Yes,No,B_PAYMENTSELECT_ACCT
-2671,Bank Bewertungsertrag,Foreign currency bank account gain,Revenue,Natural,Yes,No,B_REVALUATIONGAIN_ACCT
-2660,Bank Bewertungsverlust,Foreign currency bank account loss,Expense,Natural,Yes,No,B_REVALUATIONLOSS_ACCT
-2670,Bank Währungsgewinn (Konto),Difference between payment and bank account currency,Revenue,Natural,Yes,No,B_SETTLEMENTGAIN_ACCT
-2667,Bank Währungsverlust (Konto),Difference between payment and bank account currency,Expense,Natural,Yes,No,B_SETTLEMENTLOSS_ACCT
-1203,Bank nicht zugeordnete Zahlungen,Received unallocated payments,Asset,Natural,Yes,No,B_UNALLOCATEDCASH_ACCT
-1202,Bank nicht identifizierte Zahlungen,Receipts from unidentified customer,Asset,Natural,Yes,No,B_UNIDENTIFIED_ACCT
-1710,Kunden Anzahlung,Prepayments for future revenue,Liability,Natural,Yes,No,C_PREPAYMENT_ACCT
-1400,Kundenverbindlichkeiten,Accounts Receivables,Asset,Natural,Yes,No,C_RECEIVABLE_ACCT
-1000,Kasse,Petty Cash Account,Asset,Natural,Yes,No,CB_ASSET_ACCT
-1360,Kasse Transfer,Petty Cash Transfer,Asset,Natural,Yes,No,CB_CASHTRANSFER_ACCT
-2673,Kassendifferenzen,Petty Cash Differences,Expense,Natural,Yes,No,CB_DIFFERENCES_ACCT
-3403,Konto Kasse Aufwand,Default other expense for petty cash transactions,Expense,Natural,Yes,No,CB_EXPENSE_ACCT
-8403,Konto Kasse Ertrag,Default other revenue for petty cash transactions,Revenue,Natural,Yes,No,CB_RECEIPT_ACCT
-4900,Sonstige Ausgaben,Default other expense,Expense,Natural,Yes,No,CH_EXPENSE_ACCT
-8402,Sontige Einnahmen,Default other revenue,Revenue,Natural,Yes,No,CH_REVENUE_ACCT
-2668,Währungsdifferenz zum Kontenausgleich,Rounding difference to make journal balance in accounting currency,Expense,Natural,Yes,No,CURRENCYBALANCING_ACCT
-3400,Standard Ausgaben,Default Account (if no other account is defined) V1.1,Expense,Natural,Yes,No,DEFAULT_ACCT
-4100,Personalkosten,Default employee expemses,Expense,Natural,Yes,No,E_EXPENSE_ACCT
-1740,Mitarbeiter Vorschuesse,Expense advances,Asset,Natural,Yes,No,E_PREPAYMENT_ACCT
-860,GewinnVerlust Konto,Year end processing to balance account (Retained Earnings),Expense,Natural,Yes,No,INCOMESUMMARY_ACCT
-1594,Innerbetriebliche Foderungen,Default Receivables account for intercompany trx,Asset,Natural,Yes,No,INTERCOMPANYDUEFROM_ACCT
-700,Innerbetriebliche Verbindlichkeiten,Default Payables account for intercompany trx,Liability,Natural,Yes,No,INTERCOMPANYDUETO_ACCT
-3200,Lieferanten geliefert aber nicht abgerechnet,Received products/services from vendors but not invoiced,Expense,Natural,Yes,No,NOTINVOICEDRECEIPTS_ACCT
-7000,Forderungen noch nicht abgerechnet,We delivered but have not invoiced yet,Asset,Natural,Yes,No,NOTINVOICEDRECEIVABLES_ACCT
-8700,Nicht abgerechnete Einnahmen,We delivered but have not invoiced yet,Revenue,Natural,Yes,No,NOTINVOICEDREVENUE_ACCT
-3970,Produkt Lagerbestand,Product Inventory Account,Asset,Natural,Yes,No,P_ASSET_ACCT
-3402,Produkt Vertriebsausgaben,Cost of Goods Sold,Expense,Natural,Yes,No,P_COGS_ACCT
-3401,Produkt Ausgaben,Default Product or Service costs (I.e. not on inventory),Expense,Natural,Yes,No,P_EXPENSE_ACCT
-2663,Produkt Rechnung Preisdifferenz,Difference between product cost and invoice price (IPV),Expense,Natural,Yes,No,P_INVOICEPRICEVARIANCE_ACCT
-2665,Produkt Einkauf Preisdifferenz,Difference between purchase price and standard costs (PPV),Expense,Natural,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT
-8400,Produkt Erlöse,Default Product or Service revenue,Revenue,Natural,Yes,No,P_REVENUE_ACCT
-8770,Gewährte Preisnachlässe,Granted Trade discounts (corrects Product Revenue),Revenue,Natural,Yes,No,P_TRADEDISCOUNTGRANT_ACCT
-3770,Erhaltene Preisnachlässe,Received Trade Discounts (corrects Product expense),Expense,Natural,Yes,No,P_TRADEDISCOUNTREC_ACCT
-8735,Skontoaufwand,Granted early payment discount to customers,Expense,Natural,Yes,No,PAYDISCOUNT_EXP_ACCT
-3735,Skontoertrag,Granted early payment discount from vendors,Revenue,Natural,Yes,No,PAYDISCOUNT_REV_ACCT
-1451,Projekt Bestandswert,Created Asset,Asset,Natural,Yes,No,PJ_ASSET_ACCT
-1452,Projekt Werte in Arbeit,Asset Work in Progress,Asset,Natural,Yes,No,PJ_WIP_ACCT
-2666,Einkauf Preisvarianz Ausgleich,Offset Account for Purchase price variance (PPV) ,Expense,Natural,Yes,No,PPVOFFSET_ACCT
-2662,Realisierte Währungsdifferenzen,Difference between invoice and payment currency,Revenue,Natural,Yes,No,REALIZEDGAIN_ACCT
-2664,Realisierte Währungsdifferenzen,Difference between invoice and payment currency,Expense,Natural,Yes,No,REALIZEDLOSS_ACCT
-9000,Bilanzvortrag,Year end processing to balance account (Income Summary),Owner's Equity,Natural,Yes,No,RETAINEDEARNING_ACCT
-2672,Rundungsdifferenzen,Difference to make journal balance in source currency - needs to be solved,Asset,Natural,Yes,No,SUSPENSEBALANCING_ACCT
-1590,Durchlaufende Posten Fehler,Import did not find account - needs to be solved,Asset,Natural,Yes,No,SUSPENSEERROR_ACCT
-1570,Vorsteuer,Tax to be re-imbursed - before tax declaration,Asset,Natural,Yes,No,T_CREDIT_ACCT
-1770,Mehrwertsteuer,Tax to be paid - before tax declaration,Liability,Natural,Yes,No,T_DUE_ACCT
-4340,Steueraufwand,Sales Tax paid to vendors,Expense,Natural,Yes,No,T_EXPENSE_ACCT
-1774,Steuerverbindlichkeiten,Tax to be paid based on tax declaration,Liability,Natural,Yes,No,T_LIABILITY_ACCT
-1540,Steuerforderungen,Tax to receive based on tax declaration,Asset,Natural,Yes,No,T_RECEIVABLES_ACCT
-8401,Vorausberechnete Einnahmen,We have invoiced but not delivered yet,Revenue,Natural,Yes,No,UNEARNEDREVENUE_ACCT
-2661,Nicht realisierbare Währungsdifferenzen,Difference between foreign currency receivables/payables and current rate,Revenue,Natural,Yes,No,UNREALIZEDGAIN_ACCT
-2669,Nicht realisierbare Währungsdifferenzen,Difference between foreign currency receivables/payables and current rate,Expense,Natural,Yes,No,UNREALIZEDLOSS_ACCT
-1600,Lieferanten Verbindlichkeiten,Accounts Payables,Liability,Natural,Yes,No,V_LIABILITY_ACCT
-1601,Lieferanten Verbindlichkeiten Dienstleistungen,Accounts Payables for non-product revenue,Liability,Natural,Yes,No,V_LIABILITY_SERVICES_ACCT
-1510,Lieferanten Anzahlung,Prepayments for future expense,Asset,Natural,Yes,No,V_PREPAYMENT_ACCT
-3986,Lager Differenzkorrektur Gewinn / Verlust,Physical Inventory Gain/Loss,Expense,Natural,Yes,No,W_DIFFERENCES_ACCT
-3985,Lager Bestandswert Korrektur,Inventory Actual Accounting Value Adjustment,Asset,Natural,Yes,No,W_INVACTUALADJUST_ACCT
-3980,Lager Bestandswert,Inventory Account,Asset,Natural,Yes,No,W_INVENTORY_ACCT
-3987,Lager Differenzkorrektur Marktwert,Difference to (lower cost) or market,Expense,Natural,Yes,No,W_REVALUATION_ACCT
-1401,Zurückhaltung,Withholding for 1099 or Quality Guarantee,Liability,Natural,Yes,No,WITHHOLDING_ACCT
-2400,Forderungsverluste,Receivables write-off - bad debt,Expense,Natural,Yes,No,WRITEOFF_ACCT

org.adempiere.server-feature/data/import/acct_load.bat

@@ -1,4 +0,0 @@
-sqlldr parfile=acct_load.par
-
-
-pause

org.adempiere.server-feature/data/import/acct_load.ctl

@@ -1,10 +0,0 @@
--- acct_load.ctrl
--- load account data
---
-LOAD DATA
-INTO TABLE acct_import REPLACE
-fields terminated by ',' optionally enclosed by '"'
-(
-acct_no			char(20),
-acct_description	char(255)
-)

org.adempiere.server-feature/data/import/acct_load.par

@@ -1,7 +0,0 @@
-userid=adempiere/adempiere
-control=acct_load.ctl 
-log=acct_load.log 
-data=AccountingDE.csv
-bad=acct_load.bad 
-discard=acct_load.discard 
-errors=0