1 <?xml version="1.0" encoding="utf-8"?>
5 <!-- Account Templates-->
6 <record id="chart0_fr" model="account.account.template">
7 <field name="code">0</field>
8 <field name="type">view</field>
9 <field name="user_type" ref="account.data_account_type_view"/>
10 <field name="name">Account Chart CA FR</field>
15 <record id="chart1_fr" model="account.account.template">
16 <field name="code">1</field>
17 <field name="parent_id" ref="chart0_fr"/>
18 <field name="type">view</field>
19 <field name="user_type" ref="account.data_account_type_view"/>
20 <field name="name">ACTIF</field>
23 <record id="chart11_fr" model="account.account.template">
24 <field name="code">11</field>
25 <field name="parent_id" ref="chart1_fr"/>
26 <field name="type">view</field>
27 <field name="user_type" ref="account.data_account_type_view"/>
28 <field name="name">ACTIFS COURANTS</field>
31 <record id="chart111_fr" model="account.account.template">
32 <field name="code">111</field>
33 <field name="parent_id" ref="chart11_fr"/>
34 <field name="type">view</field>
35 <field name="user_type" ref="account.data_account_type_view"/>
36 <field name="name">ENCAISSE</field>
39 <record id="chart112_fr" model="account.account.template">
40 <field name="code">112</field>
41 <field name="parent_id" ref="chart11_fr"/>
42 <field name="type">view</field>
43 <field name="user_type" ref="account.data_account_type_view"/>
44 <field name="name">TRÉSORERIE OU ÉQUIVALENTS DE TRÉSORERIE</field>
47 <record id="chart113_fr" model="account.account.template">
48 <field name="code">113</field>
49 <field name="parent_id" ref="chart11_fr"/>
50 <field name="type">view</field>
51 <field name="user_type" ref="account.data_account_type_view"/>
52 <field name="name">CERTIFICATS DE DÉPÔTS</field>
55 <record id="chart114_fr" model="account.account.template">
56 <field name="code">114</field>
57 <field name="parent_id" ref="chart11_fr"/>
58 <field name="type">view</field>
59 <field name="user_type" ref="account.data_account_type_view"/>
60 <field name="name">STOCKS</field>
63 <record id="chart1141_fr" model="account.account.template">
64 <field name="code">1141</field>
65 <field name="parent_id" ref="chart114_fr"/>
66 <field name="type">other</field>
67 <field name="user_type" ref="account.data_account_type_asset"/>
68 <field name="name">Stock</field>
71 <record id="chart1145_fr" model="account.account.template">
72 <field name="code">1145</field>
73 <field name="parent_id" ref="chart114_fr"/>
74 <field name="type">other</field>
75 <field name="user_type" ref="account.data_account_type_asset"/>
76 <field name="name">Stock expédié non-facturé</field>
79 <record id="chart115_fr" model="account.account.template">
80 <field name="code">115</field>
81 <field name="parent_id" ref="chart11_fr"/>
82 <field name="type">view</field>
83 <field name="user_type" ref="account.data_account_type_view"/>
84 <field name="name">COMPTES CLIENTS</field>
87 <record id="chart1151_fr" model="account.account.template">
88 <field name="code">1151</field>
89 <field name="parent_id" ref="chart115_fr"/>
90 <field name="type">receivable</field>
91 <field name="user_type" ref="account.data_account_type_receivable"/>
92 <field name="reconcile" eval="True"/>
93 <field name="name">Comptes clients</field>
96 <record id="chart1152_fr" model="account.account.template">
97 <field name="code">1152</field>
98 <field name="parent_id" ref="chart115_fr"/>
99 <field name="type">view</field>
100 <field name="user_type" ref="account.data_account_type_view"/>
101 <field name="name">PROVISION POUR CRÉANCES DOUTEUSES</field>
104 <record id="chart116_fr" model="account.account.template">
105 <field name="code">116</field>
106 <field name="parent_id" ref="chart11_fr"/>
107 <field name="type">view</field>
108 <field name="user_type" ref="account.data_account_type_view"/>
109 <field name="name">FRAIS PAYÉS D'AVANCE</field>
112 <record id="chart117_fr" model="account.account.template">
113 <field name="code">117</field>
114 <field name="parent_id" ref="chart11_fr"/>
115 <field name="type">view</field>
116 <field name="user_type" ref="account.data_account_type_view"/>
117 <field name="name">PLACEMENTS DÉTENUS À DES FINS DE TRANSACTION</field>
120 <record id="chart118_fr" model="account.account.template">
121 <field name="code">118</field>
122 <field name="parent_id" ref="chart11_fr"/>
123 <field name="type">view</field>
124 <field name="user_type" ref="account.data_account_type_view"/>
125 <field name="name">IMPÔTS À RECEVOIR</field>
128 <record id="chart1181_fr" model="account.account.template">
129 <field name="code">1181</field>
130 <field name="parent_id" ref="chart118_fr"/>
131 <field name="type">other</field>
132 <field name="user_type" ref="account.data_account_type_asset"/>
133 <field name="reconcile" eval="True"/>
134 <field name="name">TPS à recevoir</field>
137 <record id="chart1182_fr" model="account.account.template">
138 <field name="code">1182</field>
139 <field name="parent_id" ref="chart118_fr"/>
140 <field name="type">other</field>
141 <field name="user_type" ref="account.data_account_type_asset"/>
142 <field name="reconcile" eval="True"/>
143 <field name="name">TVP/TVQ à recevoir</field>
146 <record id="chart1183_fr" model="account.account.template">
147 <field name="code">1183</field>
148 <field name="parent_id" ref="chart118_fr"/>
149 <field name="type">other</field>
150 <field name="user_type" ref="account.data_account_type_asset"/>
151 <field name="reconcile" eval="True"/>
152 <field name="name">TVH à recevoir</field>
155 <record id="chart15_fr" model="account.account.template">
156 <field name="code">15</field>
157 <field name="parent_id" ref="chart1_fr"/>
158 <field name="type">view</field>
159 <field name="user_type" ref="account.data_account_type_view"/>
160 <field name="name">ACTIFS NON-COURANTS</field>
163 <record id="chart151_fr" model="account.account.template">
164 <field name="code">151</field>
165 <field name="parent_id" ref="chart15_fr"/>
166 <field name="type">view</field>
167 <field name="user_type" ref="account.data_account_type_view"/>
168 <field name="name">PLACEMENTS DISPONIBLES À LA VENTE</field>
171 <record id="chart152_fr" model="account.account.template">
172 <field name="code">152</field>
173 <field name="parent_id" ref="chart15_fr"/>
174 <field name="type">view</field>
175 <field name="user_type" ref="account.data_account_type_view"/>
176 <field name="name">IMMOBILISATIONS CORPORELLES</field>
179 <record id="chart1527_fr" model="account.account.template">
180 <field name="code">1527</field>
181 <field name="parent_id" ref="chart152_fr"/>
182 <field name="type">view</field>
183 <field name="user_type" ref="account.data_account_type_view"/>
184 <field name="name">AMORTISSEMENTS CUMULÉS</field>
187 <record id="chart153_fr" model="account.account.template">
188 <field name="code">153</field>
189 <field name="parent_id" ref="chart15_fr"/>
190 <field name="type">view</field>
191 <field name="user_type" ref="account.data_account_type_view"/>
192 <field name="name">IMMOBILISATIONS INCORPORELLES</field>
195 <record id="chart1531_fr" model="account.account.template">
196 <field name="code">1531</field>
197 <field name="parent_id" ref="chart153_fr"/>
198 <field name="type">view</field>
199 <field name="user_type" ref="account.data_account_type_view"/>
200 <field name="name">BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS</field>
205 <record id="chart2_fr" model="account.account.template">
206 <field name="code">2</field>
207 <field name="parent_id" ref="chart0_fr"/>
208 <field name="type">view</field>
209 <field name="user_type" ref="account.data_account_type_view"/>
210 <field name="name">PASSIF</field>
213 <record id="chart21_fr" model="account.account.template">
214 <field name="code">21</field>
215 <field name="parent_id" ref="chart2_fr"/>
216 <field name="type">view</field>
217 <field name="user_type" ref="account.data_account_type_view"/>
218 <field name="name">PASSIFS COURANTS</field>
221 <record id="chart211_fr" model="account.account.template">
222 <field name="code">211</field>
223 <field name="parent_id" ref="chart21_fr"/>
224 <field name="type">view</field>
225 <field name="user_type" ref="account.data_account_type_view"/>
226 <field name="name">FOURNISSEURS ET COMPTES RATTACHÉS</field>
229 <record id="chart2111_fr" model="account.account.template">
230 <field name="code">2111</field>
231 <field name="parent_id" ref="chart211_fr"/>
232 <field name="type">payable</field>
233 <field name="user_type" ref="account.data_account_type_payable"/>
234 <field name="reconcile" eval="True"/>
235 <field name="name">Comptes fournisseurs</field>
238 <record id="chart212_fr" model="account.account.template">
239 <field name="code">212</field>
240 <field name="parent_id" ref="chart21_fr"/>
241 <field name="type">view</field>
242 <field name="user_type" ref="account.data_account_type_view"/>
243 <field name="name">AUTRES COMPTES CRÉDITEURS</field>
246 <record id="chart213_fr" model="account.account.template">
247 <field name="code">213</field>
248 <field name="parent_id" ref="chart21_fr"/>
249 <field name="type">view</field>
250 <field name="user_type" ref="account.data_account_type_view"/>
251 <field name="name">IMPÔTS À PAYER</field>
254 <record id="chart2131_fr" model="account.account.template">
255 <field name="code">2131</field>
256 <field name="parent_id" ref="chart213_fr"/>
257 <field name="type">other</field>
258 <field name="user_type" ref="account.data_account_type_liability"/>
259 <field name="reconcile" eval="True"/>
260 <field name="name">TPS à payer</field>
263 <record id="chart2132_fr" model="account.account.template">
264 <field name="code">2132</field>
265 <field name="parent_id" ref="chart213_fr"/>
266 <field name="type">other</field>
267 <field name="user_type" ref="account.data_account_type_liability"/>
268 <field name="reconcile" eval="True"/>
269 <field name="name">TVP/TVQ à payer</field>
272 <record id="chart2133_fr" model="account.account.template">
273 <field name="code">2133</field>
274 <field name="parent_id" ref="chart213_fr"/>
275 <field name="type">other</field>
276 <field name="user_type" ref="account.data_account_type_liability"/>
277 <field name="reconcile" eval="True"/>
278 <field name="name">TVH à payer</field>
281 <record id="chart214_fr" model="account.account.template">
282 <field name="code">214</field>
283 <field name="parent_id" ref="chart21_fr"/>
284 <field name="type">view</field>
285 <field name="user_type" ref="account.data_account_type_view"/>
286 <field name="name">IMPÔTS LIÉS AUX SALAIRES À PAYER</field>
289 <record id="chart2141_fr" model="account.account.template">
290 <field name="code">2141</field>
291 <field name="parent_id" ref="chart214_fr"/>
292 <field name="type">view</field>
293 <field name="user_type" ref="account.data_account_type_view"/>
294 <field name="name">AGENCE DU REVENU DU CANADA</field>
297 <record id="chart21411_fr" model="account.account.template">
298 <field name="code">21411</field>
299 <field name="parent_id" ref="chart2141_fr"/>
300 <field name="type">view</field>
301 <field name="user_type" ref="account.data_account_type_view"/>
302 <field name="name">ASSURANCE EMPLOI À PAYER</field>
305 <record id="chart214111_fr" model="account.account.template">
306 <field name="code">214111</field>
307 <field name="parent_id" ref="chart21411_fr"/>
308 <field name="type">other</field>
309 <field name="user_type" ref="account.data_account_type_liability"/>
310 <field name="name">AE - Contribution des employés</field>
313 <record id="chart214112_fr" model="account.account.template">
314 <field name="code">214112</field>
315 <field name="parent_id" ref="chart21411_fr"/>
316 <field name="type">other</field>
317 <field name="user_type" ref="account.data_account_type_liability"/>
318 <field name="name">AE - Contribution de l'employeur</field>
321 <record id="chart21412_fr" model="account.account.template">
322 <field name="code">21412</field>
323 <field name="parent_id" ref="chart2141_fr"/>
324 <field name="type">other</field>
325 <field name="user_type" ref="account.data_account_type_liability"/>
326 <field name="name">Impôt fédéral sur les revenus</field>
329 <record id="chart2142_fr" model="account.account.template">
330 <field name="code">2142</field>
331 <field name="parent_id" ref="chart214_fr"/>
332 <field name="type">view</field>
333 <field name="user_type" ref="account.data_account_type_view"/>
334 <field name="name">AGENCE DU REVENU PROVINCIAL</field>
337 <record id="chart21421_fr" model="account.account.template">
338 <field name="code">21421</field>
339 <field name="parent_id" ref="chart2142_fr"/>
340 <field name="type">other</field>
341 <field name="user_type" ref="account.data_account_type_liability"/>
342 <field name="name">Fond des Services de Santé à payer</field>
345 <record id="chart21422_fr" model="account.account.template">
346 <field name="code">21422</field>
347 <field name="parent_id" ref="chart2142_fr"/>
348 <field name="type">view</field>
349 <field name="user_type" ref="account.data_account_type_view"/>
350 <field name="name">RENTES À PAYER</field>
353 <record id="chart214221_fr" model="account.account.template">
354 <field name="code">214221</field>
355 <field name="parent_id" ref="chart21422_fr"/>
356 <field name="type">other</field>
357 <field name="user_type" ref="account.data_account_type_liability"/>
358 <field name="name">Rentes - Contribution des employés</field>
361 <record id="chart214222_fr" model="account.account.template">
362 <field name="code">214222</field>
363 <field name="parent_id" ref="chart21422_fr"/>
364 <field name="type">other</field>
365 <field name="user_type" ref="account.data_account_type_liability"/>
366 <field name="name">Rentes - Contribution de l'employeur</field>
369 <record id="chart21423_fr" model="account.account.template">
370 <field name="code">21423</field>
371 <field name="parent_id" ref="chart2142_fr"/>
372 <field name="type">view</field>
373 <field name="user_type" ref="account.data_account_type_view"/>
374 <field name="name">ASSURANCE PARENTALE À PAYER</field>
377 <record id="chart214231_fr" model="account.account.template">
378 <field name="code">214231</field>
379 <field name="parent_id" ref="chart21423_fr"/>
380 <field name="type">other</field>
381 <field name="user_type" ref="account.data_account_type_liability"/>
382 <field name="name">AP - Contribution des employés</field>
385 <record id="chart214232_fr" model="account.account.template">
386 <field name="code">214232</field>
387 <field name="parent_id" ref="chart21423_fr"/>
388 <field name="type">other</field>
389 <field name="user_type" ref="account.data_account_type_liability"/>
390 <field name="name">AP - Contribution de l'employeur</field>
393 <record id="chart21424_fr" model="account.account.template">
394 <field name="code">21424</field>
395 <field name="parent_id" ref="chart2142_fr"/>
396 <field name="type">other</field>
397 <field name="user_type" ref="account.data_account_type_liability"/>
398 <field name="name">Santé et Sécurité au Travail à payer</field>
401 <record id="chart21425_fr" model="account.account.template">
402 <field name="code">21425</field>
403 <field name="parent_id" ref="chart2142_fr"/>
404 <field name="type">other</field>
405 <field name="user_type" ref="account.data_account_type_liability"/>
406 <field name="name">Normes du Travail à payer</field>
409 <record id="chart21426_fr" model="account.account.template">
410 <field name="code">21426</field>
411 <field name="parent_id" ref="chart2142_fr"/>
412 <field name="type">other</field>
413 <field name="user_type" ref="account.data_account_type_liability"/>
414 <field name="name">Impôt provincial sur les revenus</field>
417 <record id="chart215_fr" model="account.account.template">
418 <field name="code">215</field>
419 <field name="parent_id" ref="chart21_fr"/>
420 <field name="type">view</field>
421 <field name="user_type" ref="account.data_account_type_view"/>
422 <field name="name">DETTES FINANCIÈRES COURANTES</field>
425 <record id="chart216_fr" model="account.account.template">
426 <field name="code">216</field>
427 <field name="parent_id" ref="chart21_fr"/>
428 <field name="type">view</field>
429 <field name="user_type" ref="account.data_account_type_view"/>
430 <field name="name">PASSIFS LIÉS AUX ACTIFS DÉTENUS EN VUE DE LEUR CESSION</field>
433 <record id="chart217_fr" model="account.account.template">
434 <field name="code">217</field>
435 <field name="parent_id" ref="chart21_fr"/>
436 <field name="type">view</field>
437 <field name="user_type" ref="account.data_account_type_view"/>
438 <field name="name">PASSIFS DE STOCK</field>
441 <record id="chart2171_fr" model="account.account.template">
442 <field name="code">2171</field>
443 <field name="parent_id" ref="chart217_fr"/>
444 <field name="type">other</field>
445 <field name="user_type" ref="account.data_account_type_liability"/>
446 <field name="name">Stock reçu non facturé</field>
449 <record id="chart25_fr" model="account.account.template">
450 <field name="code">25</field>
451 <field name="parent_id" ref="chart2_fr"/>
452 <field name="type">view</field>
453 <field name="user_type" ref="account.data_account_type_view"/>
454 <field name="name">PASSIFS NON-COURANTS</field>
457 <record id="chart251_fr" model="account.account.template">
458 <field name="code">251</field>
459 <field name="parent_id" ref="chart25_fr"/>
460 <field name="type">view</field>
461 <field name="user_type" ref="account.data_account_type_view"/>
462 <field name="name">DETTES FINANCIÈRES NON-COURANTES</field>
465 <record id="chart252_fr" model="account.account.template">
466 <field name="code">252</field>
467 <field name="parent_id" ref="chart25_fr"/>
468 <field name="type">view</field>
469 <field name="user_type" ref="account.data_account_type_view"/>
470 <field name="name">PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POSTÉRIEURS À L'EMPLOI</field>
473 <record id="chart253_fr" model="account.account.template">
474 <field name="code">253</field>
475 <field name="parent_id" ref="chart25_fr"/>
476 <field name="type">view</field>
477 <field name="user_type" ref="account.data_account_type_view"/>
478 <field name="name">IMPÔTS DIFFÉRÉS</field>
481 <record id="chart254_fr" model="account.account.template">
482 <field name="code">254</field>
483 <field name="parent_id" ref="chart25_fr"/>
484 <field name="type">view</field>
485 <field name="user_type" ref="account.data_account_type_view"/>
486 <field name="name">AUTRES PASSIFS NON-COURANTS</field>
489 <!-- CAPITAUX PROPRES -->
491 <record id="chart3_fr" model="account.account.template">
492 <field name="code">3</field>
493 <field name="parent_id" ref="chart0_fr"/>
494 <field name="type">view</field>
495 <field name="user_type" ref="account.data_account_type_view"/>
496 <field name="name">CAPITAUX PROPRES</field>
499 <record id="chart31_fr" model="account.account.template">
500 <field name="code">31</field>
501 <field name="parent_id" ref="chart3_fr"/>
502 <field name="type">view</field>
503 <field name="user_type" ref="account.data_account_type_view"/>
504 <field name="name">CAPITAL-ACTIONS</field>
507 <record id="chart32_fr" model="account.account.template">
508 <field name="code">32</field>
509 <field name="parent_id" ref="chart3_fr"/>
510 <field name="type">view</field>
511 <field name="user_type" ref="account.data_account_type_view"/>
512 <field name="name">PRIMES</field>
515 <record id="chart33_fr" model="account.account.template">
516 <field name="code">33</field>
517 <field name="parent_id" ref="chart3_fr"/>
518 <field name="type">view</field>
519 <field name="user_type" ref="account.data_account_type_view"/>
520 <field name="name">BÉNÉFICES NON RÉPARTIS</field>
523 <record id="chart34_fr" model="account.account.template">
524 <field name="code">34</field>
525 <field name="parent_id" ref="chart3_fr"/>
526 <field name="type">view</field>
527 <field name="user_type" ref="account.data_account_type_view"/>
528 <field name="name">DIVIDENDES</field>
531 <record id="chart35_fr" model="account.account.template">
532 <field name="code">35</field>
533 <field name="parent_id" ref="chart3_fr"/>
534 <field name="type">view</field>
535 <field name="user_type" ref="account.data_account_type_view"/>
536 <field name="name">ÉCARTS DE CONVERSION</field>
539 <record id="chart36_fr" model="account.account.template">
540 <field name="code">36</field>
541 <field name="parent_id" ref="chart3_fr"/>
542 <field name="type">view</field>
543 <field name="user_type" ref="account.data_account_type_view"/>
544 <field name="name">SURPLUS D'APPORT</field>
547 <record id="chart39_fr" model="account.account.template">
548 <field name="code">39</field>
549 <field name="parent_id" ref="chart3_fr"/>
550 <field name="type">view</field>
551 <field name="user_type" ref="account.data_account_type_view"/>
552 <field name="name">AUTRES ÉLÉMENTS DU RÉSULTAT GLOBAL</field>
557 <record id="chart4_fr" model="account.account.template">
558 <field name="code">4</field>
559 <field name="parent_id" ref="chart0_fr"/>
560 <field name="type">view</field>
561 <field name="user_type" ref="account.data_account_type_view"/>
562 <field name="name">PRODUITS</field>
565 <record id="chart41_fr" model="account.account.template">
566 <field name="code">41</field>
567 <field name="parent_id" ref="chart4_fr"/>
568 <field name="type">view</field>
569 <field name="user_type" ref="account.data_account_type_view"/>
570 <field name="name">PRODUITS D'EXPLOITATION</field>
573 <record id="chart411_fr" model="account.account.template">
574 <field name="code">411</field>
575 <field name="parent_id" ref="chart41_fr"/>
576 <field name="type">other</field>
577 <field name="user_type" ref="account.data_account_type_income"/>
578 <field name="name">Ventes</field>
581 <record id="chart412_fr" model="account.account.template">
582 <field name="code">412</field>
583 <field name="parent_id" ref="chart41_fr"/>
584 <field name="type">other</field>
585 <field name="user_type" ref="account.data_account_type_income"/>
586 <field name="name">Ventes avec des provinces harmonisées</field>
589 <record id="chart413_fr" model="account.account.template">
590 <field name="code">413</field>
591 <field name="parent_id" ref="chart41_fr"/>
592 <field name="type">other</field>
593 <field name="user_type" ref="account.data_account_type_income"/>
594 <field name="name">Ventes avec des provinces non-harmonisées</field>
597 <record id="chart414_fr" model="account.account.template">
598 <field name="code">414</field>
599 <field name="parent_id" ref="chart41_fr"/>
600 <field name="type">other</field>
601 <field name="user_type" ref="account.data_account_type_income"/>
602 <field name="name">Ventes à l'étranger</field>
605 <record id="chart419_fr" model="account.account.template">
606 <field name="code">419</field>
607 <field name="parent_id" ref="chart41_fr"/>
608 <field name="type">view</field>
609 <field name="user_type" ref="account.data_account_type_view"/>
610 <field name="name">AUTRES PRODUITS D'EXPLOITATION</field>
613 <record id="chart42_fr" model="account.account.template">
614 <field name="code">42</field>
615 <field name="parent_id" ref="chart4_fr"/>
616 <field name="type">view</field>
617 <field name="user_type" ref="account.data_account_type_view"/>
618 <field name="name">PRODUITS NON LIÉS À L'EXPLOITATION</field>
621 <record id="chart425_fr" model="account.account.template">
622 <field name="code">425</field>
623 <field name="parent_id" ref="chart42_fr"/>
624 <field name="type">view</field>
625 <field name="user_type" ref="account.data_account_type_view"/>
626 <field name="name">INTÉRÊTS</field>
629 <record id="chart429_fr" model="account.account.template">
630 <field name="code">429</field>
631 <field name="parent_id" ref="chart42_fr"/>
632 <field name="type">view</field>
633 <field name="user_type" ref="account.data_account_type_view"/>
634 <field name="name">AUTRES PRODUITS NON LIÉS À L'EXPLOITATION</field>
639 <record id="chart5_fr" model="account.account.template">
640 <field name="code">5</field>
641 <field name="parent_id" ref="chart0_fr"/>
642 <field name="type">view</field>
643 <field name="user_type" ref="account.data_account_type_view"/>
644 <field name="name">CHARGES</field>
647 <record id="chart51_fr" model="account.account.template">
648 <field name="code">51</field>
649 <field name="parent_id" ref="chart5_fr"/>
650 <field name="type">view</field>
651 <field name="user_type" ref="account.data_account_type_view"/>
652 <field name="name">CHARGES D'EXPLOITATION</field>
655 <record id="chart511_fr" model="account.account.template">
656 <field name="code">511</field>
657 <field name="parent_id" ref="chart51_fr"/>
658 <field name="type">view</field>
659 <field name="user_type" ref="account.data_account_type_view"/>
660 <field name="name">COÛT DES PRODUITS VENDUS</field>
663 <record id="chart5111_fr" model="account.account.template">
664 <field name="code">5111</field>
665 <field name="parent_id" ref="chart511_fr"/>
666 <field name="type">other</field>
667 <field name="user_type" ref="account.data_account_type_expense"/>
668 <field name="name">Achats</field>
671 <record id="chart5112_fr" model="account.account.template">
672 <field name="code">5112</field>
673 <field name="parent_id" ref="chart511_fr"/>
674 <field name="type">other</field>
675 <field name="user_type" ref="account.data_account_type_income"/>
676 <field name="name">Achats dans des provinces harmonisées</field>
679 <record id="chart5113_fr" model="account.account.template">
680 <field name="code">5113</field>
681 <field name="parent_id" ref="chart511_fr"/>
682 <field name="type">other</field>
683 <field name="user_type" ref="account.data_account_type_income"/>
684 <field name="name">Achats dans des provinces non-harmonisées</field>
687 <record id="chart5114_fr" model="account.account.template">
688 <field name="code">5114</field>
689 <field name="parent_id" ref="chart511_fr"/>
690 <field name="type">other</field>
691 <field name="user_type" ref="account.data_account_type_income"/>
692 <field name="name">Achats à l'étranger</field>
695 <record id="chart512_fr" model="account.account.template">
696 <field name="code">512</field>
697 <field name="parent_id" ref="chart51_fr"/>
698 <field name="type">view</field>
699 <field name="user_type" ref="account.data_account_type_view"/>
700 <field name="name">SALAIRES ET CHARGES SOCIALES</field>
703 <record id="chart51201_fr" model="account.account.template">
704 <field name="code">51201</field>
705 <field name="parent_id" ref="chart512_fr"/>
706 <field name="type">other</field>
707 <field name="user_type" ref="account.data_account_type_expense"/>
708 <field name="name">Salaires</field>
711 <record id="chart51202_fr" model="account.account.template">
712 <field name="code">51202</field>
713 <field name="parent_id" ref="chart512_fr"/>
714 <field name="type">other</field>
715 <field name="user_type" ref="account.data_account_type_expense"/>
716 <field name="name">Vacances</field>
719 <record id="chart51203_fr" model="account.account.template">
720 <field name="code">51203</field>
721 <field name="parent_id" ref="chart512_fr"/>
722 <field name="type">other</field>
723 <field name="user_type" ref="account.data_account_type_expense"/>
724 <field name="name">Assurance Emploi</field>
727 <record id="chart51204_fr" model="account.account.template">
728 <field name="code">51204</field>
729 <field name="parent_id" ref="chart512_fr"/>
730 <field name="type">other</field>
731 <field name="user_type" ref="account.data_account_type_expense"/>
732 <field name="name">Fonds des services de santé</field>
735 <record id="chart51205_fr" model="account.account.template">
736 <field name="code">51205</field>
737 <field name="parent_id" ref="chart512_fr"/>
738 <field name="type">other</field>
739 <field name="user_type" ref="account.data_account_type_expense"/>
740 <field name="name">Rentes</field>
743 <record id="chart51206_fr" model="account.account.template">
744 <field name="code">51206</field>
745 <field name="parent_id" ref="chart512_fr"/>
746 <field name="type">other</field>
747 <field name="user_type" ref="account.data_account_type_expense"/>
748 <field name="name">Assurance parentale</field>
751 <record id="chart51207_fr" model="account.account.template">
752 <field name="code">51207</field>
753 <field name="parent_id" ref="chart512_fr"/>
754 <field name="type">other</field>
755 <field name="user_type" ref="account.data_account_type_expense"/>
756 <field name="name">Santé et sécurité au travail</field>
759 <record id="chart51208_fr" model="account.account.template">
760 <field name="code">51208</field>
761 <field name="parent_id" ref="chart512_fr"/>
762 <field name="type">other</field>
763 <field name="user_type" ref="account.data_account_type_expense"/>
764 <field name="name">Normes du travail</field>
767 <record id="chart51209_fr" model="account.account.template">
768 <field name="code">51209</field>
769 <field name="parent_id" ref="chart512_fr"/>
770 <field name="type">other</field>
771 <field name="user_type" ref="account.data_account_type_expense"/>
772 <field name="name">Impôt fédéral</field>
775 <record id="chart51210_fr" model="account.account.template">
776 <field name="code">51210</field>
777 <field name="parent_id" ref="chart512_fr"/>
778 <field name="type">other</field>
779 <field name="user_type" ref="account.data_account_type_expense"/>
780 <field name="name">Impôt provincial</field>
783 <record id="chart513_fr" model="account.account.template">
784 <field name="code">513</field>
785 <field name="parent_id" ref="chart51_fr"/>
786 <field name="type">view</field>
787 <field name="user_type" ref="account.data_account_type_view"/>
788 <field name="name">FRAIS SUR VENTE</field>
791 <record id="chart514_fr" model="account.account.template">
792 <field name="code">514</field>
793 <field name="parent_id" ref="chart51_fr"/>
794 <field name="type">view</field>
795 <field name="user_type" ref="account.data_account_type_view"/>
796 <field name="name">FRAIS GÉNÉRAUX</field>
799 <record id="chart515_fr" model="account.account.template">
800 <field name="code">515</field>
801 <field name="parent_id" ref="chart51_fr"/>
802 <field name="type">view</field>
803 <field name="user_type" ref="account.data_account_type_view"/>
804 <field name="name">FRAIS DE RECHERCHE ET DÉVELOPPEMENT</field>
807 <record id="chart519_fr" model="account.account.template">
808 <field name="code">519</field>
809 <field name="parent_id" ref="chart51_fr"/>
810 <field name="type">view</field>
811 <field name="user_type" ref="account.data_account_type_view"/>
812 <field name="name">AUTRES FRAIS D'EXPLOITATION</field>
815 <record id="chart52_fr" model="account.account.template">
816 <field name="code">52</field>
817 <field name="parent_id" ref="chart5_fr"/>
818 <field name="type">view</field>
819 <field name="user_type" ref="account.data_account_type_view"/>
820 <field name="name">FRAIS NON LIÉS À L'EXPLOITATION</field>
823 <record id="chart521_fr" model="account.account.template">
824 <field name="code">521</field>
825 <field name="parent_id" ref="chart52_fr"/>
826 <field name="type">view</field>
827 <field name="user_type" ref="account.data_account_type_view"/>
828 <field name="name">INTÉRÊTS DÉBITEURS</field>
831 <record id="chart529_fr" model="account.account.template">
832 <field name="code">529</field>
833 <field name="parent_id" ref="chart52_fr"/>
834 <field name="type">view</field>
835 <field name="user_type" ref="account.data_account_type_view"/>
836 <field name="name">AUTRES FRAIS NON LIÉS À L'EXPLOITATION</field>