addons/l10n_gt/account_chart.xml

   1 <?xml version="1.0" encoding="utf-8"?>
   2 <openerp>
   3     <data noupdate="1">
   4
   5         <!-- Plantilla -->
   6
   7         <record id="plan_raiz" model="account.account.template">
   8             <field name="code">-</field>
   9             <field name="name">Plan contable de Guatemala (sencillo)</field>
  10             <field eval="0" name="parent_id"/>
  11             <field name="type">view</field>
  12             <field name="user_type" ref="cuenta_vista"/>
  13         </record>
  14
  15         <!-- Cuentas de Balance General -->
  16
  17         <record id="bal" model="account.account.template">
  18             <field name="code">A</field>
  19             <field name="name">Balance General</field>
  20             <field ref="plan_raiz" name="parent_id"/>
  21             <field name="type">view</field>
  22             <field name="user_type" ref="cuenta_vista"/>
  23         </record>
  24
  25         <record id="cta1" model="account.account.template">
  26             <field name="code">1</field>
  27             <field name="name">Activo</field>
  28             <field ref="bal" name="parent_id"/>
  29             <field name="type">view</field>
  30             <field name="user_type" ref="cuenta_vista"/>
  31         </record>
  32
  33         <record id="cta11" model="account.account.template">
  34             <field name="code">1.1</field>
  35             <field name="name">Activo Corriente</field>
  36             <field ref="cta1" name="parent_id"/>
  37             <field name="type">view</field>
  38             <field name="user_type" ref="cuenta_vista"/>
  39         </record>
  40
  41         <record id="cta1101" model="account.account.template">
  42             <field name="code">1.1.01</field>
  43             <field name="name">Caja y Bancos</field>
  44             <field ref="cta11" name="parent_id"/>
  45             <field name="type">view</field>
  46             <field name="user_type" ref="cuenta_vista"/>
  47         </record>
  48
  49         <record id="cta110101" model="account.account.template">
  50             <field name="code">1.1.01.01</field>
  51             <field name="name">Caja Chica</field>
  52             <field ref="cta1101" name="parent_id"/>
  53             <field name="type">liquidity</field>
  54             <field name="user_type" ref="cuenta_efectivo"/>
  55         </record>
  56
  57         <record id="cta1102" model="account.account.template">
  58             <field name="code">1.1.02</field>
  59             <field name="name">Cuentas y Documentos por Cobrar</field>
  60             <field ref="cta11" name="parent_id"/>
  61             <field name="type">view</field>
  62             <field name="user_type" ref="cuenta_vista"/>
  63         </record>
  64
  65         <record id="cta110201" model="account.account.template">
  66             <field name="code">1.1.02.01</field>
  67             <field name="name">Cuentas por Cobrar Generales</field>
  68             <field ref="cta1102" name="parent_id"/>
  69             <field name="type">receivable</field>
  70             <field name="reconcile" eval="True"/>
  71             <field name="user_type" ref="cuenta_cxc"/>
  72         </record>
  73
  74         <record id="cta110202" model="account.account.template">
  75             <field name="code">1.1.02.02</field>
  76             <field name="name">Cuentas por Cobrar Empresas Afilidas</field>
  77             <field ref="cta1102" name="parent_id"/>
  78             <field name="type">receivable</field>
  79             <field name="reconcile" eval="True"/>
  80             <field name="user_type" ref="cuenta_cxc"/>
  81         </record>
  82
  83         <record id="cta110203" model="account.account.template">
  84             <field name="code">1.1.02.03</field>
  85             <field name="name">Prestamos al Personal</field>
  86             <field ref="cta1102" name="parent_id"/>
  87             <field name="type">receivable</field>
  88             <field name="reconcile" eval="True"/>
  89             <field name="user_type" ref="cuenta_cxc"/>
  90         </record>
  91
  92         <record id="cta110204" model="account.account.template">
  93             <field name="code">1.1.02.04</field>
  94             <field name="name">Otras Cuentas por Cobrar</field>
  95             <field ref="cta1102" name="parent_id"/>
  96             <field name="type">receivable</field>
  97             <field name="reconcile" eval="True"/>
  98             <field name="user_type" ref="cuenta_cxc"/>
  99         </record>
 100
 101         <record id="cta1103" model="account.account.template">
 102             <field name="code">1.1.03</field>
 103             <field name="name">IVA por Cobrar</field>
 104             <field ref="cta11" name="parent_id"/>
 105             <field name="type">view</field>
 106             <field name="user_type" ref="cuenta_vista"/>
 107         </record>
 108
 109         <record id="cta110301" model="account.account.template">
 110             <field name="code">1.1.03.01</field>
 111             <field name="name">IVA por Cobrar</field>
 112             <field ref="cta1103" name="parent_id"/>
 113             <field name="type">other</field>
 114             <field name="user_type" ref="cuenta_activo"/>
 115         </record>
 116
 117         <record id="cta110302" model="account.account.template">
 118             <field name="code">1.1.03.02</field>
 119             <field name="name">Retenciones de IVA recibidas</field>
 120             <field ref="cta1103" name="parent_id"/>
 121             <field name="type">other</field>
 122             <field name="user_type" ref="cuenta_activo"/>
 123         </record>
 124
 125         <record id="cta1104" model="account.account.template">
 126             <field name="code">1.1.04</field>
 127             <field name="name">Inventario</field>
 128             <field ref="cta11" name="parent_id"/>
 129             <field name="type">view</field>
 130             <field name="user_type" ref="cuenta_vista"/>
 131         </record>
 132
 133         <record id="cta12" model="account.account.template">
 134             <field name="code">1.2</field>
 135             <field name="name">No Corriente</field>
 136             <field ref="cta1" name="parent_id"/>
 137             <field name="type">view</field>
 138             <field name="user_type" ref="cuenta_vista"/>
 139         </record>
 140
 141         <record id="cta1201" model="account.account.template">
 142             <field name="code">1.2.01</field>
 143             <field name="name">Propiedad, Planta y Equipo</field>
 144             <field ref="cta12" name="parent_id"/>
 145             <field name="type">view</field>
 146             <field name="user_type" ref="cuenta_vista"/>
 147         </record>
 148
 149         <record id="cta120101" model="account.account.template">
 150             <field name="code">1.2.01.01</field>
 151             <field name="name">Propiedad, Planta y Equipo</field>
 152             <field ref="cta1201" name="parent_id"/>
 153             <field name="type">other</field>
 154             <field name="user_type" ref="cuenta_activo"/>
 155         </record>
 156
 157         <record id="cta1202" model="account.account.template">
 158             <field name="code">1.2.02</field>
 159             <field name="name">Depreciaciones Acumuladas</field>
 160             <field ref="cta12" name="parent_id"/>
 161             <field name="type">view</field>
 162             <field name="user_type" ref="cuenta_vista"/>
 163         </record>
 164
 165         <record id="cta120201" model="account.account.template">
 166             <field name="code">1.2.02.01</field>
 167             <field name="name">Depreciaciones Acumuladas</field>
 168             <field ref="cta1202" name="parent_id"/>
 169             <field name="type">other</field>
 170             <field name="user_type" ref="cuenta_activo"/>
 171         </record>
 172
 173         <record id="cta13" model="account.account.template">
 174             <field name="code">1.3</field>
 175             <field name="name">Diferido</field>
 176             <field ref="cta1" name="parent_id"/>
 177             <field name="type">view</field>
 178             <field name="user_type" ref="cuenta_vista"/>
 179         </record>
 180
 181         <record id="cta1301" model="account.account.template">
 182             <field name="code">1.3.01</field>
 183             <field name="name">Gastos por Amortizar</field>
 184             <field ref="cta13" name="parent_id"/>
 185             <field name="type">view</field>
 186             <field name="user_type" ref="cuenta_vista"/>
 187         </record>
 188
 189         <record id="cta130101" model="account.account.template">
 190             <field name="code">1.3.01.01</field>
 191             <field name="name">Gastos por Amortizar</field>
 192             <field ref="cta1301" name="parent_id"/>
 193             <field name="type">other</field>
 194             <field name="user_type" ref="cuenta_activo"/>
 195         </record>
 196
 197         <record id="cta1302" model="account.account.template">
 198             <field name="code">1.3.02</field>
 199             <field name="name">Gastos Anticipados</field>
 200             <field ref="cta13" name="parent_id"/>
 201             <field name="type">view</field>
 202             <field name="user_type" ref="cuenta_vista"/>
 203         </record>
 204
 205         <record id="cta130201" model="account.account.template">
 206             <field name="code">1.3.02.01</field>
 207             <field name="name">Gastos Anticipados</field>
 208             <field ref="cta1302" name="parent_id"/>
 209             <field name="type">other</field>
 210             <field name="user_type" ref="cuenta_activo"/>
 211         </record>
 212
 213         <record id="cta1305" model="account.account.template">
 214             <field name="code">1.3.03</field>
 215             <field name="name">Gastos de Organización</field>
 216             <field ref="cta13" name="parent_id"/>
 217             <field name="type">view</field>
 218             <field name="user_type" ref="cuenta_vista"/>
 219         </record>
 220
 221         <record id="cta130501" model="account.account.template">
 222             <field name="code">1.3.03.01</field>
 223             <field name="name">Gastos de Organización</field>
 224             <field ref="cta1305" name="parent_id"/>
 225             <field name="type">other</field>
 226             <field name="user_type" ref="cuenta_activo"/>
 227         </record>
 228
 229         <record id="cta1306" model="account.account.template">
 230             <field name="code">1.3.04</field>
 231             <field name="name">Otros Activos</field>
 232             <field ref="cta13" name="parent_id"/>
 233             <field name="type">view</field>
 234             <field name="user_type" ref="cuenta_vista"/>
 235         </record>
 236
 237         <record id="cta130601" model="account.account.template">
 238             <field name="code">1.3.04.01</field>
 239             <field name="name">Otros Activos</field>
 240             <field ref="cta1306" name="parent_id"/>
 241             <field name="type">other</field>
 242             <field name="user_type" ref="cuenta_activo"/>
 243         </record>
 244
 245         <record id="cta2" model="account.account.template">
 246             <field name="code">2</field>
 247             <field name="name">Pasivo</field>
 248             <field ref="bal" name="parent_id"/>
 249             <field name="type">view</field>
 250             <field name="user_type" ref="cuenta_vista"/>
 251         </record>
 252
 253         <record id="cta21" model="account.account.template">
 254             <field name="code">2.1</field>
 255             <field name="name">Pasivo Corto Plazo</field>
 256             <field ref="cta2" name="parent_id"/>
 257             <field name="type">view</field>
 258             <field name="user_type" ref="cuenta_vista"/>
 259         </record>
 260
 261         <record id="cta2101" model="account.account.template">
 262             <field name="code">2.1.01</field>
 263             <field name="name">Cuentas y Documentos por Pagar</field>
 264             <field ref="cta21" name="parent_id"/>
 265             <field name="type">view</field>
 266             <field name="user_type" ref="cuenta_vista"/>
 267         </record>
 268
 269         <record id="cta210101" model="account.account.template">
 270             <field name="code">2.1.01.01</field>
 271             <field name="name">Cuentas y Documentos por Pagar</field>
 272             <field ref="cta2101" name="parent_id"/>
 273             <field name="type">payable</field>
 274             <field name="reconcile" eval="True"/>
 275             <field name="user_type" ref="cuenta_cxp"/>
 276         </record>
 277
 278         <record id="cta2102" model="account.account.template">
 279             <field name="code">2.1.02</field>
 280             <field name="name">IVA por Pagar</field>
 281             <field ref="cta21" name="parent_id"/>
 282             <field name="type">view</field>
 283             <field name="user_type" ref="cuenta_vista"/>
 284         </record>
 285
 286         <record id="cta210201" model="account.account.template">
 287             <field name="code">2.1.02.01</field>
 288             <field name="name">IVA por Pagar</field>
 289             <field ref="cta2102" name="parent_id"/>
 290             <field name="type">other</field>
 291             <field name="user_type" ref="cuenta_pasivo"/>
 292         </record>
 293
 294         <record id="cta2103" model="account.account.template">
 295             <field name="code">2.1.03</field>
 296             <field name="name">Impuestos</field>
 297             <field ref="cta21" name="parent_id"/>
 298             <field name="type">view</field>
 299             <field name="user_type" ref="cuenta_vista"/>
 300         </record>
 301
 302         <record id="cta210301" model="account.account.template">
 303             <field name="code">2.1.03.01</field>
 304             <field name="name">Impuestos</field>
 305             <field ref="cta2103" name="parent_id"/>
 306             <field name="type">other</field>
 307             <field name="user_type" ref="cuenta_pasivo"/>
 308         </record>
 309
 310         <record id="cta22" model="account.account.template">
 311             <field name="code">2.2</field>
 312             <field name="name">Pasivo a Largo Plazo</field>
 313             <field ref="cta2" name="parent_id"/>
 314             <field name="type">view</field>
 315             <field name="user_type" ref="cuenta_vista"/>
 316         </record>
 317
 318         <record id="cta2201" model="account.account.template">
 319             <field name="code">2.2.01</field>
 320             <field name="name">Provisión para Indemnizaciones</field>
 321             <field ref="cta22" name="parent_id"/>
 322             <field name="type">view</field>
 323             <field name="user_type" ref="cuenta_vista"/>
 324         </record>
 325
 326         <record id="cta220101" model="account.account.template">
 327             <field name="code">2.2.01.01</field>
 328             <field name="name">Provisión para Indemnizaciones</field>
 329             <field ref="cta2201" name="parent_id"/>
 330             <field name="type">other</field>
 331             <field name="user_type" ref="cuenta_pasivo"/>
 332         </record>
 333
 334         <record id="cta23" model="account.account.template">
 335             <field name="code">2.3</field>
 336             <field name="name">Créditos Diferidos</field>
 337             <field ref="cta2" name="parent_id"/>
 338             <field name="type">view</field>
 339             <field name="user_type" ref="cuenta_vista"/>
 340         </record>
 341
 342         <record id="cta2301" model="account.account.template">
 343             <field name="code">2.3.01</field>
 344             <field name="name">Créditos Diferidos</field>
 345             <field ref="cta23" name="parent_id"/>
 346             <field name="type">view</field>
 347             <field name="user_type" ref="cuenta_vista"/>
 348         </record>
 349
 350         <record id="cta230101" model="account.account.template">
 351             <field name="code">2.3.01.01</field>
 352             <field name="name">Anticipos</field>
 353             <field ref="cta2301" name="parent_id"/>
 354             <field name="type">other</field>
 355             <field name="user_type" ref="cuenta_pasivo"/>
 356         </record>
 357
 358         <record id="cta3" model="account.account.template">
 359             <field name="code">3</field>
 360             <field name="name">Patrimonio</field>
 361             <field ref="bal" name="parent_id"/>
 362             <field name="type">view</field>
 363             <field name="user_type" ref="cuenta_vista"/>
 364         </record>
 365
 366         <record id="cta31" model="account.account.template">
 367             <field name="code">3.1</field>
 368             <field name="name">Patrimonio de los Accionistas</field>
 369             <field ref="cta3" name="parent_id"/>
 370             <field name="type">view</field>
 371             <field name="user_type" ref="cuenta_vista"/>
 372         </record>
 373
 374         <record id="cta3101" model="account.account.template">
 375             <field name="code">3.1.01</field>
 376             <field name="name">Patrimonio de los Accionistas</field>
 377             <field ref="cta31" name="parent_id"/>
 378             <field name="type">view</field>
 379             <field name="user_type" ref="cuenta_vista"/>
 380         </record>
 381
 382         <record id="cta310101" model="account.account.template">
 383             <field name="code">3.1.01.01</field>
 384             <field name="name">Capital Autorizado, Suscríto y Pagado</field>
 385             <field ref="cta3101" name="parent_id"/>
 386             <field name="type">other</field>
 387             <field name="user_type" ref="cuenta_capital"/>
 388         </record>
 389
 390         <record id="cta310102" model="account.account.template">
 391             <field name="code">3.1.01.02</field>
 392             <field name="name">Reservas</field>
 393             <field ref="cta3101" name="parent_id"/>
 394             <field name="type">other</field>
 395             <field name="user_type" ref="cuenta_capital"/>
 396         </record>
 397
 398         <record id="cta310103" model="account.account.template">
 399             <field name="code">3.1.01.03</field>
 400             <field name="name">Perdidas y Ganancias</field>
 401             <field ref="cta3101" name="parent_id"/>
 402             <field name="type">other</field>
 403             <field name="user_type" ref="cuenta_capital"/>
 404         </record>
 405
 406         <!-- Cuentas de Estado de Resultados -->
 407
 408         <record id="er" model="account.account.template">
 409             <field name="code">B</field>
 410             <field name="name">Estado de Resultados</field>
 411             <field ref="plan_raiz" name="parent_id"/>
 412             <field name="type">view</field>
 413             <field name="user_type" ref="cuenta_vista"/>
 414         </record>
 415
 416         <record id="cta4" model="account.account.template">
 417             <field name="code">4</field>
 418             <field name="name">Ingresos</field>
 419             <field ref="er" name="parent_id"/>
 420             <field name="type">view</field>
 421             <field name="user_type" ref="cuenta_vista"/>
 422         </record>
 423
 424         <record id="cta41" model="account.account.template">
 425             <field name="code">4.1</field>
 426             <field name="name">Ventas</field>
 427             <field ref="cta4" name="parent_id"/>
 428             <field name="type">view</field>
 429             <field name="user_type" ref="cuenta_vista"/>
 430         </record>
 431
 432         <record id="cta4101" model="account.account.template">
 433             <field name="code">4.1.01</field>
 434             <field name="name">Ventas Netas</field>
 435             <field ref="cta41" name="parent_id"/>
 436             <field name="type">view</field>
 437             <field name="user_type" ref="cuenta_vista"/>
 438         </record>
 439
 440         <record id="cta410101" model="account.account.template">
 441             <field name="code">4.1.01.01</field>
 442             <field name="name">Ventas</field>
 443             <field ref="cta4101" name="parent_id"/>
 444             <field name="type">other</field>
 445             <field name="user_type" ref="cuenta_ingresos"/>
 446         </record>
 447
 448         <record id="cta410102" model="account.account.template">
 449             <field name="code">4.1.01.02</field>
 450             <field name="name">Descuentos Sobre Ventas</field>
 451             <field ref="cta4101" name="parent_id"/>
 452             <field name="type">other</field>
 453             <field name="user_type" ref="cuenta_ingresos"/>
 454         </record>
 455
 456         <record id="cta42" model="account.account.template">
 457             <field name="code">4.2</field>
 458             <field name="name">Otros Ingresos</field>
 459             <field ref="cta4" name="parent_id"/>
 460             <field name="type">view</field>
 461             <field name="user_type" ref="cuenta_vista"/>
 462         </record>
 463
 464         <record id="cta4201" model="account.account.template">
 465             <field name="code">4.2.01</field>
 466             <field name="name">Otros Ingresos</field>
 467             <field ref="cta42" name="parent_id"/>
 468             <field name="type">view</field>
 469             <field name="user_type" ref="cuenta_vista"/>
 470         </record>
 471
 472         <record id="cta420101" model="account.account.template">
 473             <field name="code">4.2.01.01</field>
 474             <field name="name">Otros Ingresos</field>
 475             <field ref="cta4201" name="parent_id"/>
 476             <field name="type">other</field>
 477             <field name="user_type" ref="cuenta_ingresos"/>
 478         </record>
 479
 480         <record id="cta5" model="account.account.template">
 481             <field name="code">5</field>
 482             <field name="name">Egresos</field>
 483             <field ref="er" name="parent_id"/>
 484             <field name="type">view</field>
 485             <field name="user_type" ref="cuenta_vista"/>
 486         </record>
 487
 488         <record id="cta51" model="account.account.template">
 489             <field name="code">5.1</field>
 490             <field name="name">Costos</field>
 491             <field ref="cta5" name="parent_id"/>
 492             <field name="type">view</field>
 493             <field name="user_type" ref="cuenta_vista"/>
 494         </record>
 495
 496         <record id="cta5101" model="account.account.template">
 497             <field name="code">5.1.01</field>
 498             <field name="name">Costos de Ventas</field>
 499             <field ref="cta51" name="parent_id"/>
 500             <field name="type">view</field>
 501             <field name="user_type" ref="cuenta_vista"/>
 502         </record>
 503
 504         <record id="cta510101" model="account.account.template">
 505             <field name="code">5.1.01.01</field>
 506             <field name="name">Costos de Ventas</field>
 507             <field ref="cta5101" name="parent_id"/>
 508             <field name="type">other</field>
 509             <field name="user_type" ref="cuenta_gastos"/>
 510         </record>
 511
 512         <record id="cta6" model="account.account.template">
 513             <field name="code">6</field>
 514             <field name="name">Gastos</field>
 515             <field ref="er" name="parent_id"/>
 516             <field name="type">view</field>
 517             <field name="user_type" ref="cuenta_vista"/>
 518         </record>
 519
 520         <record id="cta61" model="account.account.template">
 521             <field name="code">6.1</field>
 522             <field name="name">Gastos de Ventas</field>
 523             <field ref="cta6" name="parent_id"/>
 524             <field name="type">view</field>
 525             <field name="user_type" ref="cuenta_vista"/>
 526         </record>
 527
 528         <record id="cta6101" model="account.account.template">
 529             <field name="code">6.1.01</field>
 530             <field name="name">Gastos de Ventas</field>
 531             <field ref="cta61" name="parent_id"/>
 532             <field name="type">view</field>
 533             <field name="user_type" ref="cuenta_vista"/>
 534         </record>
 535
 536         <record id="cta610101" model="account.account.template">
 537             <field name="code">6.1.01.01</field>
 538             <field name="name">Gastos de Ventas</field>
 539             <field ref="cta6101" name="parent_id"/>
 540             <field name="type">other</field>
 541             <field name="user_type" ref="cuenta_gastos"/>
 542         </record>
 543
 544         <record id="cta62" model="account.account.template">
 545             <field name="code">6.2</field>
 546             <field name="name">Gastos de Operación</field>
 547             <field ref="cta6" name="parent_id"/>
 548             <field name="type">view</field>
 549             <field name="user_type" ref="cuenta_vista"/>
 550         </record>
 551
 552         <record id="cta6201" model="account.account.template">
 553             <field name="code">6.2.01</field>
 554             <field name="name">Gastos de Administración</field>
 555             <field ref="cta62" name="parent_id"/>
 556             <field name="type">view</field>
 557             <field name="user_type" ref="cuenta_vista"/>
 558         </record>
 559
 560         <record id="cta620101" model="account.account.template">
 561             <field name="code">6.2.01.01</field>
 562             <field name="name">Gastos de Administración</field>
 563             <field ref="cta6201" name="parent_id"/>
 564             <field name="type">other</field>
 565             <field name="user_type" ref="cuenta_gastos"/>
 566         </record>
 567
 568         <record id="cta6202" model="account.account.template">
 569             <field name="code">6.2.02</field>
 570             <field name="name">Otros Gastos de Operación</field>
 571             <field ref="cta62" name="parent_id"/>
 572             <field name="type">view</field>
 573             <field name="user_type" ref="cuenta_vista"/>
 574         </record>
 575
 576         <record id="cta620201" model="account.account.template">
 577             <field name="code">6.2.02.01</field>
 578             <field name="name">Otros Gastos de Operación</field>
 579             <field ref="cta6202" name="parent_id"/>
 580             <field name="type">other</field>
 581             <field name="user_type" ref="cuenta_gastos"/>
 582         </record>
 583
 584         <record id="cta63" model="account.account.template">
 585             <field name="code">6.3</field>
 586             <field name="name">Gastos no Deducibles</field>
 587             <field ref="cta6" name="parent_id"/>
 588             <field name="type">view</field>
 589             <field name="user_type" ref="cuenta_vista"/>
 590         </record>
 591
 592         <record id="cta6301" model="account.account.template">
 593             <field name="code">6.3.01</field>
 594             <field name="name">Gastos no Deducibles</field>
 595             <field ref="cta63" name="parent_id"/>
 596             <field name="type">view</field>
 597             <field name="user_type" ref="cuenta_vista"/>
 598         </record>
 599
 600         <record id="cta630101" model="account.account.template">
 601             <field name="code">6.3.01.01</field>
 602             <field name="name">Gastos no Deducibles</field>
 603             <field ref="cta6301" name="parent_id"/>
 604             <field name="type">other</field>
 605             <field name="user_type" ref="cuenta_gastos"/>
 606         </record>
 607
 608         <record id="cta7" model="account.account.template">
 609             <field name="code">7</field>
 610             <field name="name">Otros Gastos y Productos Financieros</field>
 611             <field ref="er" name="parent_id"/>
 612             <field name="type">view</field>
 613             <field name="user_type" ref="cuenta_vista"/>
 614         </record>
 615
 616         <record id="cta71" model="account.account.template">
 617             <field name="code">7.1</field>
 618             <field name="name">Otros Gastos y Productos Financieros</field>
 619             <field ref="cta7" name="parent_id"/>
 620             <field name="type">view</field>
 621             <field name="user_type" ref="cuenta_vista"/>
 622         </record>
 623
 624         <record id="cta7101" model="account.account.template">
 625             <field name="code">7.1.01</field>
 626             <field name="name">Otros Gastos y Productos Financieros</field>
 627             <field ref="cta71" name="parent_id"/>
 628             <field name="type">view</field>
 629             <field name="user_type" ref="cuenta_vista"/>
 630         </record>
 631
 632         <record id="cta710101" model="account.account.template">
 633             <field name="code">7.1.01.01</field>
 634             <field name="name">Otros Gastos Financieros</field>
 635             <field ref="cta7101" name="parent_id"/>
 636             <field name="type">other</field>
 637             <field name="user_type" ref="cuenta_gastos"/>
 638         </record>
 639
 640         <record id="cta710102" model="account.account.template">
 641             <field name="code">7.1.01.02</field>
 642             <field name="name">Intereses</field>
 643             <field ref="cta7101" name="parent_id"/>
 644             <field name="type">other</field>
 645             <field name="user_type" ref="cuenta_gastos"/>
 646         </record>
 647
 648     </data>
 649
 650 </openerp>