addons/l10n_hn/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 Honduras (sencillo)</field>
  10             <field name="type">view</field>
  11             <field name="user_type" ref="cuenta_vista"/>
  12         </record>
  13
  14         <!-- Cuentas de Balance General -->
  15
  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"/>
  22         </record>
  23
  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"/>
  30         </record>
  31
  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"/>
  38         </record>
  39
  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"/>
  46         </record>
  47
  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"/>
  54         </record>
  55
  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"/>
  62         </record>
  63
  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"/>
  71         </record>
  72
  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"/>
  80         </record>
  81
  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"/>
  89         </record>
  90
  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"/>
  98         </record>
  99
 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"/>
 106         </record>
 107
 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"/>
 114         </record>
 115
 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"/>
 122         </record>
 123
 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"/>
 130         </record>
 131
 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"/>
 138         </record>
 139
 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"/>
 146         </record>
 147
 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"/>
 154         </record>
 155
 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"/>
 162         </record>
 163
 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"/>
 170         </record>
 171
 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"/>
 178         </record>
 179
 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"/>
 186         </record>
 187
 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"/>
 194         </record>
 195
 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"/>
 202         </record>
 203
 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"/>
 210         </record>
 211
 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"/>
 218         </record>
 219
 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"/>
 226         </record>
 227
 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"/>
 234         </record>
 235
 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"/>
 242         </record>
 243
 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"/>
 250         </record>
 251
 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"/>
 258         </record>
 259
 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"/>
 266         </record>
 267
 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"/>
 275         </record>
 276
 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"/>
 283         </record>
 284
 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"/>
 291         </record>
 292
 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"/>
 299         </record>
 300
 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"/>
 307         </record>
 308
 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"/>
 315         </record>
 316
 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"/>
 323         </record>
 324
 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"/>
 331         </record>
 332
 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"/>
 339         </record>
 340
 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"/>
 347         </record>
 348
 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"/>
 355         </record>
 356
 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"/>
 363         </record>
 364
 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"/>
 371         </record>
 372
 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"/>
 379         </record>
 380
 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"/>
 387         </record>
 388
 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"/>
 395         </record>
 396
 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"/>
 403         </record>
 404
 405         <!-- Cuentas de Estado de Resultados -->
 406
 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"/>
 413         </record>
 414
 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"/>
 421         </record>
 422
 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"/>
 429         </record>
 430
 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"/>
 437         </record>
 438
 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"/>
 445         </record>
 446
 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"/>
 453         </record>
 454
 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"/>
 461         </record>
 462
 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"/>
 469         </record>
 470
 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"/>
 477         </record>
 478
 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"/>
 485         </record>
 486
 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"/>
 493         </record>
 494
 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"/>
 501         </record>
 502
 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"/>
 509         </record>
 510
 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"/>
 517         </record>
 518
 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"/>
 525         </record>
 526
 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"/>
 533         </record>
 534
 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"/>
 541         </record>
 542
 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"/>
 549         </record>
 550
 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"/>
 557         </record>
 558
 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"/>
 565         </record>
 566
 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"/>
 573         </record>
 574
 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"/>
 581         </record>
 582
 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"/>
 589         </record>
 590
 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"/>
 597         </record>
 598
 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"/>
 605         </record>
 606
 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"/>
 613         </record>
 614
 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"/>
 621         </record>
 622
 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"/>
 629         </record>
 630
 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"/>
 637         </record>
 638
 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"/>
 645         </record>
 646
 647     </data>
 648
 649 </openerp>