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