addons/l10n_lu/l10n_lu_data.xml

   1 <?xml version="1.0" ?>
   2
   3 <openerp>
   4     <data noupdate="1">
   5
   6         <!--
   7             Account Type
   8         -->
   9
  10         <record id="account_type_root" model="account.account.type">
  11             <field name="name">View</field>
  12             <field name="code">view</field>
  13             <field name="close_method">none</field>
  14         </record>
  15         <record id="account_type_asset" model="account.account.type">
  16             <field name="name">Asset</field>
  17             <field name="code">asset</field>
  18             <field name="report_type">asset</field>
  19             <field name="close_method">balance</field>
  20         </record>
  21         <record id="account_type_liability" model="account.account.type">
  22             <field name="name">Liability</field>
  23             <field name="code">liability</field>
  24             <field name="report_type">liability</field>
  25             <field name="close_method">balance</field>
  26         </record>
  27         <record id="account_type_creances" model="account.account.type">
  28             <field name="name">Créances</field>
  29             <field name="code">creances</field>
  30             <field name="close_method">balance</field>
  31         </record>
  32         <record id="account_type_cash_equity" model="account.account.type">
  33             <field name="name">Equity</field>
  34             <field name="code">equity</field>
  35             <field name="report_type">liability</field>
  36             <field name="close_method">balance</field>
  37         </record>
  38         <record id="account_type_income" model="account.account.type">
  39             <field name="name">Income</field>
  40             <field name="code">income</field>
  41             <field name="report_type">income</field>
  42             <field name="close_method">unreconciled</field>
  43         </record>
  44         <record id="account_type_expense" model="account.account.type">
  45             <field name="name">Expense</field>
  46             <field name="code">expense</field>
  47             <field name="report_type">expense</field>
  48             <field name="close_method">unreconciled</field>
  49         </record>
  50         <record id="account_type_cash_moves" model="account.account.type">
  51             <field name="name">Cash</field>
  52             <field name="code">cash</field>
  53             <field name="report_type">asset</field>
  54             <field name="close_method">balance</field>
  55         </record>
  56
  57
  58     <!-- Account Templates -->
  59         <record id="account_lu_0" model="account.account.template">
  60           <field name="code">0</field>
  61           <field name="name">Plan KLUWER</field>
  62           <field name="type" >view</field>
  63           <field name="user_type" ref="account_type_root"/>
  64         </record>
  65
  66         <record id="account_1" model="account.account.template">
  67           <field name="code">1</field>
  68           <field name="name">Fonds propres, prov. &amp; dettes + d&apos;1an</field>
  69           <field name="user_type" ref="account_type_liability"/>
  70
  71           <field name="parent_id" ref="account_lu_0"/>
  72           <field name="type" >view</field>
  73         </record>
  74         <record id="account_2" model="account.account.template">
  75           <field name="code">2</field>
  76           <field name="name">Immobilis., dettes &amp; créances à + d&apos;1 an</field>
  77           <field name="user_type" ref="account_type_asset"/>
  78
  79           <field name="parent_id" ref="account_lu_0"/>
  80           <field name="type" >view</field>
  81         </record>
  82         <record id="account_3" model="account.account.template">
  83           <field name="code">3</field>
  84           <field name="name">Stocks et commandes en cours d&apos;exécution</field>
  85           <field name="user_type" ref="account_type_asset"/>
  86
  87           <field name="parent_id" ref="account_lu_0"/>
  88           <field name="type" >view</field>
  89         </record>
  90         <record id="account_4" model="account.account.template">
  91           <field name="code">4</field>
  92           <field name="name">Créances et dettes à un an au plus</field>
  93           <field name="user_type" ref="account_type_root"/>
  94
  95           <field name="parent_id" ref="account_lu_0"/>
  96           <field name="type" >view</field>
  97         </record>
  98         <record id="account_5" model="account.account.template">
  99           <field name="code">5</field>
 100           <field name="name">Placements de trésorerie et disponible</field>
 101           <field name="user_type" ref="account_type_asset"/>
 102
 103           <field name="parent_id" ref="account_lu_0"/>
 104           <field name="type" >view</field>
 105         </record>
 106         <record id="account_6" model="account.account.template">
 107           <field name="code">6</field>
 108           <field name="name">Charges</field>
 109           <field name="user_type" ref="account_type_expense"/>
 110
 111           <field name="parent_id" ref="account_lu_0"/>
 112           <field name="type" >view</field>
 113         </record>
 114         <record id="account_7" model="account.account.template">
 115           <field name="code">7</field>
 116           <field name="name">Produits</field>
 117           <field name="user_type" ref="account_type_income"/>
 118
 119           <field name="parent_id" ref="account_lu_0"/>
 120           <field name="type">view</field>
 121         </record>
 122         <record id="account_10" model="account.account.template">
 123           <field name="code">10</field>
 124           <field name="name">Capital</field>
 125           <field name="user_type" ref="account_type_liability"/>
 126
 127           <field name="parent_id" ref="account_1"/>
 128           <field name="type" >view</field>
 129         </record>
 130         <record id="account_12" model="account.account.template">
 131           <field name="code">12</field>
 132           <field name="name">Plus-values de réévaluation</field>
 133           <field name="user_type" ref="account_type_liability"/>
 134
 135           <field name="parent_id" ref="account_1"/>
 136           <field name="type" >view</field>
 137         </record>
 138         <record id="account_13" model="account.account.template">
 139           <field name="code">13</field>
 140           <field name="name">Réserves</field>
 141           <field name="user_type" ref="account_type_liability"/>
 142
 143           <field name="parent_id" ref="account_1"/>
 144           <field name="type" >view</field>
 145         </record>
 146         <record id="account_14" model="account.account.template">
 147           <field name="code">14</field>
 148           <field name="name">Résultat reporté</field>
 149           <field name="user_type" ref="account_type_liability"/>
 150
 151           <field name="parent_id" ref="account_1"/>
 152           <field name="type" >view</field>
 153         </record>
 154         <record id="account_15" model="account.account.template">
 155           <field name="code">15</field>
 156           <field name="name">Subsides en capital</field>
 157           <field name="user_type" ref="account_type_liability"/>
 158
 159           <field name="parent_id" ref="account_1"/>
 160           <field name="type" >view</field>
 161         </record>
 162         <record id="account_16" model="account.account.template">
 163           <field name="code">16</field>
 164           <field name="name">Provisions et impôts différés</field>
 165           <field name="user_type" ref="account_type_liability"/>
 166
 167           <field name="parent_id" ref="account_1"/>
 168           <field name="type" >view</field>
 169         </record>
 170         <record id="account_17" model="account.account.template">
 171           <field name="code">17</field>
 172           <field name="name">Dettes à plus d&apos;un an</field>
 173           <field name="user_type" ref="account_type_liability"/>
 174
 175           <field name="parent_id" ref="account_1"/>
 176           <field name="type" >view</field>
 177         </record>
 178         <record id="account_20" model="account.account.template">
 179           <field name="code">20</field>
 180           <field name="name">Frais d&apos;établissement</field>
 181           <field name="user_type" ref="account_type_asset"/>
 182
 183           <field name="parent_id" ref="account_2"/>
 184           <field name="type" >view</field>
 185         </record>
 186         <record id="account_21" model="account.account.template">
 187           <field name="code">21</field>
 188           <field name="name">Immobilisations incorporelles</field>
 189           <field name="user_type" ref="account_type_asset"/>
 190
 191           <field name="parent_id" ref="account_2"/>
 192           <field name="type" >view</field>
 193         </record>
 194         <record id="account_22" model="account.account.template">
 195           <field name="code">22</field>
 196           <field name="name">Terrains et constructions</field>
 197           <field name="user_type" ref="account_type_asset"/>
 198
 199           <field name="parent_id" ref="account_2"/>
 200           <field name="type" >view</field>
 201         </record>
 202         <record id="account_23" model="account.account.template">
 203           <field name="code">23</field>
 204           <field name="name">Installations, machines et outillages</field>
 205           <field name="user_type" ref="account_type_asset"/>
 206
 207           <field name="parent_id" ref="account_2"/>
 208           <field name="type" >view</field>
 209         </record>
 210         <record id="account_24" model="account.account.template">
 211           <field name="code">24</field>
 212           <field name="name">Mobilier et matériel roulant</field>
 213           <field name="user_type" ref="account_type_asset"/>
 214
 215           <field name="parent_id" ref="account_2"/>
 216           <field name="type" >view</field>
 217         </record>
 218         <record id="account_25" model="account.account.template">
 219           <field name="code">25</field>
 220           <field name="name">Immobilisation détenues en loc.-fin.</field>
 221           <field name="user_type" ref="account_type_asset"/>
 222
 223           <field name="parent_id" ref="account_2"/>
 224           <field name="type" >view</field>
 225         </record>
 226         <record id="account_27" model="account.account.template">
 227           <field name="code">27</field>
 228           <field name="name">Immobilis. corp. en cours &amp; acptes versé</field>
 229           <field name="user_type" ref="account_type_asset"/>
 230
 231           <field name="parent_id" ref="account_2"/>
 232           <field name="type" >view</field>
 233         </record>
 234         <record id="account_28" model="account.account.template">
 235           <field name="code">28</field>
 236           <field name="name">Immobilisations financières</field>
 237           <field name="user_type" ref="account_type_asset"/>
 238
 239           <field name="parent_id" ref="account_2"/>
 240           <field name="type" >view</field>
 241         </record>
 242         <record id="account_30" model="account.account.template">
 243           <field name="code">30</field>
 244           <field name="name">Approvisionnements - matières premières</field>
 245           <field name="user_type" ref="account_type_asset"/>
 246
 247           <field name="parent_id" ref="account_3"/>
 248           <field name="type" >view</field>
 249         </record>
 250         <record id="account_31" model="account.account.template">
 251           <field name="code">31</field>
 252           <field name="name">Approvisionnements et fournitures</field>
 253           <field name="user_type" ref="account_type_asset"/>
 254
 255           <field name="parent_id" ref="account_3"/>
 256           <field name="type" >view</field>
 257         </record>
 258         <record id="account_32" model="account.account.template">
 259           <field name="code">32</field>
 260           <field name="name">En cours de fabrication</field>
 261           <field name="user_type" ref="account_type_asset"/>
 262
 263           <field name="parent_id" ref="account_3"/>
 264           <field name="type" >view</field>
 265         </record>
 266         <record id="account_33" model="account.account.template">
 267           <field name="code">33</field>
 268           <field name="name">Produits finis</field>
 269           <field name="user_type" ref="account_type_asset"/>
 270
 271           <field name="parent_id" ref="account_3"/>
 272           <field name="type" >view</field>
 273         </record>
 274         <record id="account_34" model="account.account.template">
 275           <field name="code">34</field>
 276           <field name="name">Marchandises</field>
 277           <field name="user_type" ref="account_type_asset"/>
 278
 279           <field name="parent_id" ref="account_3"/>
 280           <field name="type" >view</field>
 281         </record>
 282         <record id="account_36" model="account.account.template">
 283           <field name="code">36</field>
 284           <field name="name">Acomptes versés sur achats pour stocks</field>
 285           <field name="user_type" ref="account_type_asset"/>
 286
 287           <field name="parent_id" ref="account_3"/>
 288           <field name="type" >view</field>
 289         </record>
 290         <record id="account_40" model="account.account.template">
 291           <field name="code">40</field>
 292           <field name="name">Créances commerciales</field>
 293           <field name="user_type" ref="account_type_root"/>
 294
 295           <field name="parent_id" ref="account_4"/>
 296           <field name="type" >view</field>
 297         </record>
 298         <record id="account_41" model="account.account.template">
 299           <field name="code">41</field>
 300           <field name="name">Autres créances à - d&apos;un an</field>
 301           <field name="user_type" ref="account_type_asset"/>
 302
 303           <field name="parent_id" ref="account_4"/>
 304           <field name="type" >view</field>
 305         </record>
 306         <record id="account_42" model="account.account.template">
 307           <field name="code">42</field>
 308           <field name="name">Dettes à + d&apos;1 an échéant dans l&apos;année</field>
 309           <field name="user_type" ref="account_type_liability"/>
 310
 311           <field name="parent_id" ref="account_4"/>
 312           <field name="type" >view</field>
 313         </record>
 314         <record id="account_43" model="account.account.template">
 315           <field name="code">43</field>
 316           <field name="name">Dettes financières</field>
 317           <field name="user_type" ref="account_type_liability"/>
 318
 319           <field name="parent_id" ref="account_4"/>
 320           <field name="type" >view</field>
 321         </record>
 322         <record id="account_44" model="account.account.template">
 323           <field name="code">44</field>
 324           <field name="name">Dettes commerciales</field>
 325           <field name="user_type" ref="account_type_root"/>
 326
 327           <field name="parent_id" ref="account_4"/>
 328           <field name="type" >view</field>
 329         </record>
 330         <record id="account_45" model="account.account.template">
 331           <field name="code">45</field>
 332           <field name="name">Dettes fiscales, salariales et sociales</field>
 333           <field name="user_type" ref="account_type_liability"/>
 334
 335           <field name="parent_id" ref="account_4"/>
 336           <field name="type" >view</field>
 337         </record>
 338         <record id="account_47" model="account.account.template">
 339           <field name="code">47</field>
 340           <field name="name">Dettes suite à l&apos;affect. des résultats</field>
 341           <field name="user_type" ref="account_type_liability"/>
 342
 343           <field name="parent_id" ref="account_4"/>
 344           <field name="type" >view</field>
 345         </record>
 346         <record id="account_48" model="account.account.template">
 347           <field name="code">48</field>
 348           <field name="name">Dettes diverses</field>
 349           <field name="user_type" ref="account_type_liability"/>
 350
 351           <field name="parent_id" ref="account_4"/>
 352           <field name="type" >view</field>
 353         </record>
 354         <record id="account_49" model="account.account.template">
 355           <field name="code">49</field>
 356           <field name="name">Comptes de régularisation et cptes d&apos;att</field>
 357           <field name="user_type" ref="account_type_root"/>
 358
 359           <field name="parent_id" ref="account_4"/>
 360           <field name="type" >view</field>
 361         </record>
 362         <record id="account_51" model="account.account.template">
 363           <field name="code">51</field>
 364           <field name="name">Actions et parts</field>
 365           <field name="user_type" ref="account_type_asset"/>
 366
 367           <field name="parent_id" ref="account_5"/>
 368           <field name="type" >view</field>
 369         </record>
 370         <record id="account_52" model="account.account.template">
 371           <field name="code">52</field>
 372           <field name="name">Titres à revenu fixe</field>
 373           <field name="user_type" ref="account_type_asset"/>
 374
 375           <field name="parent_id" ref="account_5"/>
 376           <field name="type" >view</field>
 377         </record>
 378         <record id="account_53" model="account.account.template">
 379           <field name="code">53</field>
 380           <field name="name">Dépôts à terme</field>
 381           <field name="user_type" ref="account_type_asset"/>
 382
 383           <field name="parent_id" ref="account_5"/>
 384           <field name="type" >view</field>
 385         </record>
 386         <record id="account_55" model="account.account.template">
 387           <field name="code">55</field>
 388           <field name="name">Etablissements de crédit</field>
 389           <field name="user_type" ref="account_type_asset"/>
 390
 391           <field name="parent_id" ref="account_5"/>
 392           <field name="type" >view</field>
 393         </record>
 394         <record id="account_56" model="account.account.template">
 395           <field name="code">56</field>
 396           <field name="name">Ccp</field>
 397           <field name="user_type" ref="account_type_asset"/>
 398
 399           <field name="parent_id" ref="account_5"/>
 400           <field name="type" >view</field>
 401         </record>
 402         <record id="account_57" model="account.account.template">
 403           <field name="code">57</field>
 404           <field name="name">Caisses</field>
 405           <field name="user_type" ref="account_type_asset"/>
 406
 407           <field name="parent_id" ref="account_5"/>
 408           <field name="type" >view</field>
 409         </record>
 410         <record id="account_60" model="account.account.template">
 411           <field name="code">60</field>
 412           <field name="name">Approvisionnements et marchandises</field>
 413           <field name="user_type" ref="account_type_expense"/>
 414
 415           <field name="parent_id" ref="account_6"/>
 416           <field name="type" >view</field>
 417         </record>
 418         <record id="account_61" model="account.account.template">
 419           <field name="code">61</field>
 420           <field name="name">Services et biens divers</field>
 421           <field name="user_type" ref="account_type_expense"/>
 422
 423           <field name="parent_id" ref="account_6"/>
 424           <field name="type" >view</field>
 425         </record>
 426         <record id="account_62" model="account.account.template">
 427           <field name="code">62</field>
 428           <field name="name">Rémunérations, charges soc. et pensions</field>
 429           <field name="user_type" ref="account_type_expense"/>
 430
 431           <field name="parent_id" ref="account_6"/>
 432           <field name="type" >view</field>
 433         </record>
 434         <record id="account_64" model="account.account.template">
 435           <field name="code">64</field>
 436           <field name="name">Autres charges d&apos;exploitation</field>
 437           <field name="user_type" ref="account_type_expense"/>
 438
 439           <field name="parent_id" ref="account_6"/>
 440           <field name="type" >view</field>
 441         </record>
 442         <record id="account_65" model="account.account.template">
 443           <field name="code">65</field>
 444           <field name="name">Charges financières</field>
 445           <field name="user_type" ref="account_type_expense"/>
 446
 447           <field name="parent_id" ref="account_6"/>
 448           <field name="type" >view</field>
 449         </record>
 450         <record id="account_66" model="account.account.template">
 451           <field name="code">66</field>
 452           <field name="name">Charges exceptionnelles</field>
 453           <field name="user_type" ref="account_type_expense"/>
 454
 455           <field name="parent_id" ref="account_6"/>
 456           <field name="type" >view</field>
 457         </record>
 458         <record id="account_67" model="account.account.template">
 459           <field name="code">67</field>
 460           <field name="name">Impôts sur le résultat</field>
 461           <field name="user_type" ref="account_type_expense"/>
 462
 463           <field name="parent_id" ref="account_6"/>
 464           <field name="type" >view</field>
 465         </record>
 466         <record id="account_70" model="account.account.template">
 467           <field name="code">70</field>
 468           <field name="name">Chiffre d&apos;affaires</field>
 469           <field name="user_type" ref="account_type_income"/>
 470
 471           <field name="parent_id" ref="account_7"/>
 472           <field name="type">view</field>
 473         </record>
 474         <record id="account_71" model="account.account.template">
 475           <field name="code">71</field>
 476           <field name="name">Variation des stocks &amp; comm. en cours</field>
 477           <field name="user_type" ref="account_type_income"/>
 478
 479           <field name="parent_id" ref="account_7"/>
 480           <field name="type">view</field>
 481         </record>
 482         <record id="account_74" model="account.account.template">
 483           <field name="code">74</field>
 484           <field name="name">Autres produits d&apos;exploitation</field>
 485           <field name="user_type" ref="account_type_income"/>
 486
 487           <field name="parent_id" ref="account_7"/>
 488           <field name="type">view</field>
 489         </record>
 490         <record id="account_75" model="account.account.template">
 491           <field name="code">75</field>
 492           <field name="name">Produits financiers</field>
 493           <field name="user_type" ref="account_type_income"/>
 494
 495           <field name="parent_id" ref="account_7"/>
 496           <field name="type">view</field>
 497         </record>
 498         <record id="account_77" model="account.account.template">
 499           <field name="code">77</field>
 500           <field name="name">Régul. d&apos;impôts &amp; reprises prov. fisc.</field>
 501           <field name="user_type" ref="account_type_income"/>
 502
 503           <field name="parent_id" ref="account_7"/>
 504           <field name="type">view</field>
 505         </record>
 506         <record id="account_140" model="account.account.template">
 507           <field name="code">140</field>
 508           <field name="name">Bénéfice reporté</field>
 509           <field name="user_type" ref="account_type_liability"/>
 510
 511           <field name="parent_id" ref="account_14"/>
 512           <field name="type" >view</field>
 513         </record>
 514         <record id="account_175" model="account.account.template">
 515           <field name="code">175</field>
 516           <field name="name">Dettes commerciales</field>
 517           <field name="user_type" ref="account_type_liability"/>
 518
 519           <field name="parent_id" ref="account_17"/>
 520           <field name="type" >view</field>
 521         </record>
 522         <record id="account_200" model="account.account.template">
 523           <field name="code">200</field>
 524           <field name="name">Frais de constitution et d&apos;augm. capital</field>
 525           <field name="user_type" ref="account_type_asset"/>
 526
 527           <field name="parent_id" ref="account_20"/>
 528           <field name="type" >view</field>
 529         </record>
 530         <record id="account_201" model="account.account.template">
 531           <field name="code">201</field>
 532           <field name="name">Frais d&apos;augmentation de capital</field>
 533           <field name="user_type" ref="account_type_asset"/>
 534
 535           <field name="parent_id" ref="account_20"/>
 536           <field name="type" >view</field>
 537         </record>
 538         <record id="account_202" model="account.account.template">
 539           <field name="code">202</field>
 540           <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
 541           <field name="user_type" ref="account_type_asset"/>
 542
 543           <field name="parent_id" ref="account_20"/>
 544           <field name="type" >view</field>
 545         </record>
 546         <record id="account_203" model="account.account.template">
 547           <field name="code">203</field>
 548           <field name="name">Autres frais d&apos;établissement</field>
 549           <field name="user_type" ref="account_type_asset"/>
 550
 551           <field name="parent_id" ref="account_20"/>
 552           <field name="type" >view</field>
 553         </record>
 554         <record id="account_204" model="account.account.template">
 555           <field name="code">204</field>
 556           <field name="name">Frais de restructuration</field>
 557           <field name="user_type" ref="account_type_asset"/>
 558
 559           <field name="parent_id" ref="account_20"/>
 560           <field name="type" >view</field>
 561         </record>
 562         <record id="account_210" model="account.account.template">
 563           <field name="code">210</field>
 564           <field name="name">Frais de recherche et de développement</field>
 565           <field name="user_type" ref="account_type_asset"/>
 566
 567           <field name="parent_id" ref="account_21"/>
 568           <field name="type" >view</field>
 569         </record>
 570         <record id="account_211" model="account.account.template">
 571           <field name="code">211</field>
 572           <field name="name">Concessions, brevets et licences</field>
 573           <field name="user_type" ref="account_type_asset"/>
 574
 575           <field name="parent_id" ref="account_21"/>
 576           <field name="type" >view</field>
 577         </record>
 578         <record id="account_212" model="account.account.template">
 579           <field name="code">212</field>
 580           <field name="name">Fonds de commerce</field>
 581           <field name="user_type" ref="account_type_asset"/>
 582
 583           <field name="parent_id" ref="account_21"/>
 584           <field name="type" >view</field>
 585         </record>
 586         <record id="account_220" model="account.account.template">
 587           <field name="code">220</field>
 588           <field name="name">Terrains</field>
 589           <field name="user_type" ref="account_type_asset"/>
 590
 591           <field name="parent_id" ref="account_22"/>
 592           <field name="type" >view</field>
 593         </record>
 594         <record id="account_221" model="account.account.template">
 595           <field name="code">221</field>
 596           <field name="name">Constructions</field>
 597           <field name="user_type" ref="account_type_asset"/>
 598
 599           <field name="parent_id" ref="account_22"/>
 600           <field name="type" >view</field>
 601         </record>
 602         <record id="account_222" model="account.account.template">
 603           <field name="code">222</field>
 604           <field name="name">Terrains bâtis</field>
 605           <field name="user_type" ref="account_type_asset"/>
 606
 607           <field name="parent_id" ref="account_22"/>
 608           <field name="type" >view</field>
 609         </record>
 610         <record id="account_223" model="account.account.template">
 611           <field name="code">223</field>
 612           <field name="name">Autres droits réels sur des immeubles</field>
 613           <field name="user_type" ref="account_type_asset"/>
 614
 615           <field name="parent_id" ref="account_22"/>
 616           <field name="type" >view</field>
 617         </record>
 618         <record id="account_230" model="account.account.template">
 619           <field name="code">230</field>
 620           <field name="name">Installations</field>
 621           <field name="user_type" ref="account_type_asset"/>
 622
 623           <field name="parent_id" ref="account_23"/>
 624           <field name="type" >view</field>
 625         </record>
 626         <record id="account_231" model="account.account.template">
 627           <field name="code">231</field>
 628           <field name="name">Machines</field>
 629           <field name="user_type" ref="account_type_asset"/>
 630
 631           <field name="parent_id" ref="account_23"/>
 632           <field name="type" >view</field>
 633         </record>
 634         <record id="account_240" model="account.account.template">
 635           <field name="code">240</field>
 636           <field name="name">Installation gen, agencements,..</field>
 637           <field name="user_type" ref="account_type_asset"/>
 638
 639           <field name="parent_id" ref="account_24"/>
 640           <field name="type" >view</field>
 641         </record>
 642         <record id="account_241" model="account.account.template">
 643           <field name="code">241</field>
 644           <field name="name">Mobilier</field>
 645           <field name="user_type" ref="account_type_asset"/>
 646
 647           <field name="parent_id" ref="account_24"/>
 648           <field name="type" >view</field>
 649         </record>
 650         <record id="account_242" model="account.account.template">
 651           <field name="code">242</field>
 652           <field name="name">Matériel roulant</field>
 653           <field name="user_type" ref="account_type_root"/>
 654
 655           <field name="parent_id" ref="account_24"/>
 656           <field name="type" >view</field>
 657         </record>
 658         <record id="account_280" model="account.account.template">
 659           <field name="code">280</field>
 660           <field name="name">Participation dans des entreprises liées</field>
 661           <field name="user_type" ref="account_type_asset"/>
 662
 663           <field name="parent_id" ref="account_28"/>
 664           <field name="type" >view</field>
 665         </record>
 666         <record id="account_281" model="account.account.template">
 667           <field name="code">281</field>
 668           <field name="name">Créances sur des entreprises liées</field>
 669           <field name="user_type" ref="account_type_asset"/>
 670
 671           <field name="parent_id" ref="account_28"/>
 672           <field name="type" >view</field>
 673         </record>
 674         <record id="account_282" model="account.account.template">
 675           <field name="code">282</field>
 676           <field name="name">Participations entr. avec lien particip.</field>
 677           <field name="user_type" ref="account_type_asset"/>
 678
 679           <field name="parent_id" ref="account_28"/>
 680           <field name="type" >view</field>
 681         </record>
 682         <record id="account_283" model="account.account.template">
 683           <field name="code">283</field>
 684           <field name="name">Créances / entrepr. avec lien particip.</field>
 685           <field name="user_type" ref="account_type_asset"/>
 686
 687           <field name="parent_id" ref="account_28"/>
 688           <field name="type" >view</field>
 689         </record>
 690         <record id="account_290" model="account.account.template">
 691           <field name="code">290</field>
 692           <field name="name">Créances commerciales</field>
 693           <field name="user_type" ref="account_type_root"/>
 694
 695           <field name="parent_id" ref="account_2"/>
 696           <field name="type" >view</field>
 697         </record>
 698         <record id="account_291" model="account.account.template">
 699           <field name="code">291</field>
 700           <field name="name">Autres créances</field>
 701           <field name="user_type" ref="account_type_asset"/>
 702
 703           <field name="parent_id" ref="account_2"/>
 704           <field name="type" >view</field>
 705         </record>
 706         <record id="account_411" model="account.account.template">
 707           <field name="code">411</field>
 708           <field name="name">T.v.a en amont</field>
 709           <field name="user_type" ref="account_type_asset"/>
 710
 711           <field name="parent_id" ref="account_41"/>
 712           <field name="type" >view</field>
 713         </record>
 714         <record id="account_425" model="account.account.template">
 715           <field name="code">425</field>
 716           <field name="name">Dettes commerciales échéant ds l&apos;année</field>
 717           <field name="user_type" ref="account_type_liability"/>
 718
 719           <field name="parent_id" ref="account_42"/>
 720           <field name="type" >view</field>
 721         </record>
 722         <record id="account_451" model="account.account.template">
 723           <field name="code">451</field>
 724           <field name="name">T.v.a. en aval</field>
 725           <field name="user_type" ref="account_type_liability"/>
 726
 727           <field name="parent_id" ref="account_45"/>
 728           <field name="type" >view</field>
 729         </record>
 730         <record id="account_452" model="account.account.template">
 731           <field name="code">452</field>
 732           <field name="name">Impôts et taxes à payer</field>
 733           <field name="user_type" ref="account_type_liability"/>
 734
 735           <field name="parent_id" ref="account_45"/>
 736           <field name="type" >view</field>
 737         </record>
 738         <record id="account_512" model="account.account.template">
 739           <field name="code">512</field>
 740           <field name="name">Actions &amp; parts - options acquises</field>
 741           <field name="user_type" ref="account_type_asset"/>
 742
 743           <field name="parent_id" ref="account_51"/>
 744           <field name="type" >view</field>
 745         </record>
 746         <record id="account_550" model="account.account.template">
 747           <field name="code">550</field>
 748           <field name="name">Comptes courants bancaires</field>
 749           <field name="user_type" ref="account_type_asset"/>
 750
 751           <field name="parent_id" ref="account_55"/>
 752           <field name="type" >view</field>
 753         </record>
 754         <record id="account_609" model="account.account.template">
 755           <field name="code">609</field>
 756           <field name="name">Variation des stocks</field>
 757           <field name="user_type" ref="account_type_expense"/>
 758
 759           <field name="parent_id" ref="account_60"/>
 760           <field name="type" >view</field>
 761         </record>
 762         <record id="account_610" model="account.account.template">
 763           <field name="code">610</field>
 764           <field name="name">Loyers et charges locatives</field>
 765           <field name="user_type" ref="account_type_expense"/>
 766
 767           <field name="parent_id" ref="account_61"/>
 768           <field name="type" >view</field>
 769         </record>
 770         <record id="account_612" model="account.account.template">
 771           <field name="code">612</field>
 772           <field name="name">Fournitures faites à l&apos;entreprise</field>
 773           <field name="user_type" ref="account_type_expense"/>
 774
 775           <field name="parent_id" ref="account_61"/>
 776           <field name="type" >view</field>
 777         </record>
 778         <record id="account_613" model="account.account.template">
 779           <field name="code">613</field>
 780           <field name="name">Rétributions de tiers</field>
 781           <field name="user_type" ref="account_type_expense"/>
 782
 783           <field name="parent_id" ref="account_61"/>
 784           <field name="type" >view</field>
 785         </record>
 786         <record id="account_615" model="account.account.template">
 787           <field name="code">615</field>
 788           <field name="name">publicités</field>
 789           <field name="user_type" ref="account_type_expense"/>
 790
 791           <field name="parent_id" ref="account_61"/>
 792           <field name="type" >view</field>
 793         </record>
 794         <record id="account_620" model="account.account.template">
 795           <field name="code">620</field>
 796           <field name="name">Rémunérations et avantages soc. directs</field>
 797           <field name="user_type" ref="account_type_expense"/>
 798
 799           <field name="parent_id" ref="account_62"/>
 800           <field name="type" >view</field>
 801         </record>
 802         <record id="account_621" model="account.account.template">
 803           <field name="code">621</field>
 804           <field name="name">Charges sociales</field>
 805           <field name="user_type" ref="account_type_expense"/>
 806
 807           <field name="parent_id" ref="account_62"/>
 808           <field name="type" >view</field>
 809         </record>
 810         <record id="account_624" model="account.account.template">
 811           <field name="code">624</field>
 812           <field name="name">Pensions</field>
 813           <field name="user_type" ref="account_type_expense"/>
 814
 815           <field name="parent_id" ref="account_62"/>
 816         </record>
 817         <record id="account_630" model="account.account.template">
 818           <field name="code">630</field>
 819           <field name="name">Dotations aux corrections de val./immob.</field>
 820           <field name="user_type" ref="account_type_expense"/>
 821
 822           <field name="parent_id" ref="account_6"/>
 823           <field name="type" >view</field>
 824         </record>
 825         <record id="account_631" model="account.account.template">
 826           <field name="code">631</field>
 827           <field name="name">Dotations aux correct. de val./stocks</field>
 828           <field name="user_type" ref="account_type_expense"/>
 829
 830           <field name="parent_id" ref="account_6"/>
 831           <field name="type" >view</field>
 832         </record>
 833         <record id="account_632" model="account.account.template">
 834           <field name="code">632</field>
 835           <field name="name">Dot. cor. val s/en-cours,pr fini</field>
 836           <field name="user_type" ref="account_type_expense"/>
 837
 838           <field name="parent_id" ref="account_6"/>
 839           <field name="type" >view</field>
 840         </record>
 841         <record id="account_633" model="account.account.template">
 842           <field name="code">633</field>
 843           <field name="name">Dotations correct. val./cr. comm. +1an</field>
 844           <field name="user_type" ref="account_type_expense"/>
 845
 846           <field name="parent_id" ref="account_6"/>
 847           <field name="type" >view</field>
 848         </record>
 849         <record id="account_634" model="account.account.template">
 850           <field name="code">634</field>
 851           <field name="name">Dotations correct. val./cr. comm. -1an</field>
 852           <field name="user_type" ref="account_type_expense"/>
 853
 854           <field name="parent_id" ref="account_6"/>
 855           <field name="type" >view</field>
 856         </record>
 857         <record id="account_635" model="account.account.template">
 858           <field name="code">635</field>
 859           <field name="name">Provisions pour pensions et oblig. sim.</field>
 860           <field name="user_type" ref="account_type_expense"/>
 861
 862           <field name="parent_id" ref="account_6"/>
 863           <field name="type" >view</field>
 864         </record>
 865         <record id="account_636" model="account.account.template">
 866           <field name="code">636</field>
 867           <field name="name">Provisions pour grosses réparations</field>
 868           <field name="user_type" ref="account_type_expense"/>
 869
 870           <field name="parent_id" ref="account_6"/>
 871           <field name="type" >view</field>
 872         </record>
 873         <record id="account_637" model="account.account.template">
 874           <field name="code">637</field>
 875           <field name="name">Provisions pour autres risques &amp; charges</field>
 876           <field name="user_type" ref="account_type_expense"/>
 877
 878           <field name="parent_id" ref="account_6"/>
 879           <field name="type" >view</field>
 880         </record>
 881         <record id="account_640" model="account.account.template">
 882           <field name="code">640</field>
 883           <field name="name">Taxes et impôts directs</field>
 884           <field name="user_type" ref="account_type_expense"/>
 885
 886           <field name="parent_id" ref="account_64"/>
 887           <field name="type" >view</field>
 888         </record>
 889         <record id="account_651" model="account.account.template">
 890           <field name="code">651</field>
 891           <field name="name">Réductions de valeur / actifs circulants</field>
 892           <field name="user_type" ref="account_type_expense"/>
 893
 894           <field name="parent_id" ref="account_65"/>
 895           <field name="type" >view</field>
 896         </record>
 897         <record id="account_660" model="account.account.template">
 898           <field name="code">660</field>
 899           <field name="name">Dotations aux corrections de val. except</field>
 900           <field name="user_type" ref="account_type_expense"/>
 901
 902           <field name="parent_id" ref="account_66"/>
 903           <field name="type" >view</field>
 904         </record>
 905         <record id="account_661" model="account.account.template">
 906           <field name="code">661</field>
 907           <field name="name">Dotations aux corrections de val./financ</field>
 908           <field name="user_type" ref="account_type_expense"/>
 909
 910           <field name="parent_id" ref="account_66"/>
 911           <field name="type" >view</field>
 912         </record>
 913         <record id="account_662" model="account.account.template">
 914           <field name="code">662</field>
 915           <field name="name">Provisions pour risques &amp; charges except</field>
 916           <field name="user_type" ref="account_type_expense"/>
 917
 918           <field name="parent_id" ref="account_66"/>
 919           <field name="type" >view</field>
 920         </record>
 921         <record id="account_750" model="account.account.template">
 922           <field name="code">750</field>
 923           <field name="name">Produits des immob. financières</field>
 924           <field name="user_type" ref="account_type_income"/>
 925
 926           <field name="parent_id" ref="account_75"/>
 927           <field name="type">view</field>
 928         </record>
 929         <record id="account_751" model="account.account.template">
 930           <field name="code">751</field>
 931           <field name="name">Produits des actifs circulants</field>
 932           <field name="user_type" ref="account_type_income"/>
 933
 934           <field name="parent_id" ref="account_75"/>
 935           <field name="type">view</field>
 936         </record>
 937         <record id="account_1750" model="account.account.template">
 938           <field name="code">1750</field>
 939           <field name="name">Fournisseurs - dettes en compte</field>
 940           <field name="user_type" ref="account_type_liability"/>
 941
 942           <field name="parent_id" ref="account_175"/>
 943           <field name="type">view</field>
 944         </record>
 945         <record id="account_1751" model="account.account.template">
 946           <field name="code">1751</field>
 947           <field name="name">Effets à payer</field>
 948           <field name="user_type" ref="account_type_liability"/>
 949
 950           <field name="parent_id" ref="account_175"/>
 951           <field name="type">view</field>
 952         </record>
 953         <record id="account_6120" model="account.account.template">
 954           <field name="code">6120</field>
 955           <field name="name">Eau, gaz, électricité, carburants</field>
 956           <field name="user_type" ref="account_type_expense"/>
 957
 958           <field name="parent_id" ref="account_612"/>
 959           <field name="type">view</field>
 960         </record>
 961         <record id="account_6123" model="account.account.template">
 962           <field name="code">6123</field>
 963           <field name="name">Téléphone, télégrammes, frais post.</field>
 964           <field name="user_type" ref="account_type_expense"/>
 965
 966           <field name="parent_id" ref="account_612"/>
 967           <field name="type">view</field>
 968         </record>
 969         <record id="account_100000" model="account.account.template">
 970           <field name="code">100000</field>
 971           <field name="name">Capital souscrit</field>
 972           <field name="user_type" ref="account_type_liability"/>
 973
 974           <field name="parent_id" ref="account_10"/>
 975           <field name="type">other</field>
 976         </record>
 977         <record id="account_101000" model="account.account.template">
 978           <field name="code">101000</field>
 979           <field name="name">Capital non appelé (-)</field>
 980           <field name="user_type" ref="account_type_liability"/>
 981
 982           <field name="parent_id" ref="account_10"/>
 983           <field name="type">other</field>
 984         </record>
 985         <record id="account_109000" model="account.account.template">
 986           <field name="code">109000</field>
 987           <field name="name">Compte de l&apos;exploitant</field>
 988           <field name="user_type" ref="account_type_liability"/>
 989
 990           <field name="parent_id" ref="account_10"/>
 991           <field name="type">other</field>
 992         </record>
 993         <record id="account_110000" model="account.account.template">
 994           <field name="code">110000</field>
 995           <field name="name">Primes d&apos;émission</field>
 996           <field name="user_type" ref="account_type_liability"/>
 997
 998           <field name="parent_id" ref="account_1"/>
 999           <field name="type">other</field>
1000         </record>
1001         <record id="account_120000" model="account.account.template">
1002           <field name="code">120000</field>
1003           <field name="name">Plus-values de rééval. sur immob. incorp</field>
1004           <field name="user_type" ref="account_type_liability"/>
1005
1006           <field name="parent_id" ref="account_12"/>
1007           <field name="type">other</field>
1008         </record>
1009         <record id="account_121000" model="account.account.template">
1010           <field name="code">121000</field>
1011           <field name="name">Plus-values de rééval. sur immob. corp.</field>
1012           <field name="user_type" ref="account_type_liability"/>
1013
1014           <field name="parent_id" ref="account_12"/>
1015           <field name="type">other</field>
1016         </record>
1017         <record id="account_122000" model="account.account.template">
1018           <field name="code">122000</field>
1019           <field name="name">Plus-values de rééval. sur immob. fin.</field>
1020           <field name="user_type" ref="account_type_liability"/>
1021
1022           <field name="parent_id" ref="account_12"/>
1023           <field name="type">other</field>
1024         </record>
1025         <record id="account_123000" model="account.account.template">
1026           <field name="code">123000</field>
1027           <field name="name">Plus-values de réévaluation sur stocks</field>
1028           <field name="user_type" ref="account_type_liability"/>
1029
1030           <field name="parent_id" ref="account_12"/>
1031           <field name="type">other</field>
1032         </record>
1033         <record id="account_124000" model="account.account.template">
1034           <field name="code">124000</field>
1035           <field name="name">Reprises de réd. de val./plac. de très.</field>
1036           <field name="user_type" ref="account_type_liability"/>
1037
1038           <field name="parent_id" ref="account_12"/>
1039           <field name="type">other</field>
1040         </record>
1041         <record id="account_130000" model="account.account.template">
1042           <field name="code">130000</field>
1043           <field name="name">Réserve légale</field>
1044           <field name="user_type" ref="account_type_liability"/>
1045
1046           <field name="parent_id" ref="account_13"/>
1047           <field name="type">other</field>
1048         </record>
1049         <record id="account_131000" model="account.account.template">
1050           <field name="code">131000</field>
1051           <field name="name">Réserves indisponibles</field>
1052           <field name="user_type" ref="account_type_liability"/>
1053
1054           <field name="parent_id" ref="account_13"/>
1055           <field name="type">other</field>
1056         </record>
1057         <record id="account_132000" model="account.account.template">
1058           <field name="code">132000</field>
1059           <field name="name">Réserves immunisées</field>
1060           <field name="user_type" ref="account_type_liability"/>
1061
1062           <field name="parent_id" ref="account_13"/>
1063           <field name="type">other</field>
1064         </record>
1065         <record id="account_133000" model="account.account.template">
1066           <field name="code">133000</field>
1067           <field name="name">Réserves disponibles</field>
1068           <field name="user_type" ref="account_type_liability"/>
1069
1070           <field name="parent_id" ref="account_13"/>
1071           <field name="type">other</field>
1072         </record>
1073         <record id="account_134000" model="account.account.template">
1074           <field name="code">134000</field>
1075           <field name="name">Autres reserves</field>
1076           <field name="user_type" ref="account_type_root"/>
1077
1078           <field name="parent_id" ref="account_13"/>
1079           <field name="type">other</field>
1080         </record>
1081         <record id="account_140000" model="account.account.template">
1082           <field name="code">140000</field>
1083           <field name="name">Résultats reportés</field>
1084           <field name="user_type" ref="account_type_root"/>
1085
1086           <field name="parent_id" ref="account_140"/>
1087           <field name="type">other</field>
1088         </record>
1089         <record id="account_140100" model="account.account.template">
1090           <field name="code">140100</field>
1091           <field name="name">Bénéfice de l&apos;exercice</field>
1092           <field name="user_type" ref="account_type_root"/>
1093
1094           <field name="parent_id" ref="account_140"/>
1095           <field name="type">other</field>
1096         </record>
1097         <record id="account_140200" model="account.account.template">
1098           <field name="code">140200</field>
1099           <field name="name">Perte de l&apos;exercice</field>
1100           <field name="user_type" ref="account_type_root"/>
1101
1102           <field name="parent_id" ref="account_140"/>
1103           <field name="type">other</field>
1104         </record>
1105         <record id="account_141000" model="account.account.template">
1106           <field name="code">141000</field>
1107           <field name="name">Perte reportée</field>
1108           <field name="user_type" ref="account_type_liability"/>
1109
1110           <field name="parent_id" ref="account_14"/>
1111           <field name="type">other</field>
1112         </record>
1113         <record id="account_150000" model="account.account.template">
1114           <field name="code">150000</field>
1115           <field name="name">Subsides en cap. - montants obtenus</field>
1116           <field name="user_type" ref="account_type_liability"/>
1117
1118           <field name="parent_id" ref="account_15"/>
1119           <field name="type">other</field>
1120         </record>
1121         <record id="account_151000" model="account.account.template">
1122           <field name="code">151000</field>
1123           <field name="name">Subsides-montants transf. aux résultats</field>
1124           <field name="user_type" ref="account_type_liability"/>
1125
1126           <field name="parent_id" ref="account_15"/>
1127           <field name="type">other</field>
1128         </record>
1129         <record id="account_160000" model="account.account.template">
1130           <field name="code">160000</field>
1131           <field name="name">Provisions pour pensions</field>
1132           <field name="user_type" ref="account_type_liability"/>
1133
1134           <field name="parent_id" ref="account_16"/>
1135           <field name="type">other</field>
1136         </record>
1137         <record id="account_161000" model="account.account.template">
1138           <field name="code">161000</field>
1139           <field name="name">Provisions pour charges fiscales</field>
1140           <field name="user_type" ref="account_type_liability"/>
1141
1142           <field name="parent_id" ref="account_16"/>
1143           <field name="type">other</field>
1144         </record>
1145         <record id="account_162000" model="account.account.template">
1146           <field name="code">162000</field>
1147           <field name="name">Provisions pr grosses rép. &amp; gros entr.</field>
1148           <field name="user_type" ref="account_type_liability"/>
1149
1150           <field name="parent_id" ref="account_16"/>
1151           <field name="type">other</field>
1152         </record>
1153         <record id="account_163000" model="account.account.template">
1154           <field name="code">163000</field>
1155           <field name="name">Provisions pour rente viagère</field>
1156           <field name="user_type" ref="account_type_liability"/>
1157
1158           <field name="parent_id" ref="account_16"/>
1159           <field name="type">other</field>
1160         </record>
1161         <record id="account_164000" model="account.account.template">
1162           <field name="code">164000</field>
1163           <field name="name">Provisions pr sûretés pers. et réelles</field>
1164           <field name="user_type" ref="account_type_liability"/>
1165
1166           <field name="parent_id" ref="account_16"/>
1167           <field name="type">other</field>
1168         </record>
1169         <record id="account_165000" model="account.account.template">
1170           <field name="code">165000</field>
1171           <field name="name">Provisions diverses</field>
1172           <field name="user_type" ref="account_type_liability"/>
1173
1174           <field name="parent_id" ref="account_16"/>
1175           <field name="type">other</field>
1176         </record>
1177         <record id="account_165400" model="account.account.template">
1178           <field name="code">165400</field>
1179           <field name="name">Provisions pour autres risques &amp; charges</field>
1180           <field name="user_type" ref="account_type_liability"/>
1181
1182           <field name="parent_id" ref="account_16"/>
1183           <field name="type">other</field>
1184         </record>
1185         <record id="account_166000" model="account.account.template">
1186           <field name="code">166000</field>
1187           <field name="name">Provisions pour charges de commandes</field>
1188           <field name="user_type" ref="account_type_liability"/>
1189
1190           <field name="parent_id" ref="account_16"/>
1191           <field name="type">other</field>
1192         </record>
1193         <record id="account_168000" model="account.account.template">
1194           <field name="code">168000</field>
1195           <field name="name">Impôts différés</field>
1196           <field name="user_type" ref="account_type_liability"/>
1197
1198           <field name="parent_id" ref="account_16"/>
1199           <field name="type">other</field>
1200         </record>
1201         <record id="account_169000" model="account.account.template">
1202           <field name="code">169000</field>
1203           <field name="name">Autres provisions</field>
1204           <field name="user_type" ref="account_type_root"/>
1205
1206           <field name="parent_id" ref="account_16"/>
1207           <field name="type">other</field>
1208         </record>
1209         <record id="account_170000" model="account.account.template">
1210           <field name="code">170000</field>
1211           <field name="name">Emprunts convertibles</field>
1212           <field name="user_type" ref="account_type_liability"/>
1213
1214           <field name="parent_id" ref="account_17"/>
1215           <field name="type">other</field>
1216         </record>
1217         <record id="account_171000" model="account.account.template">
1218           <field name="code">171000</field>
1219           <field name="name">Emprunts obligataires non convertibles</field>
1220           <field name="user_type" ref="account_type_liability"/>
1221
1222           <field name="parent_id" ref="account_17"/>
1223           <field name="type">other</field>
1224         </record>
1225         <record id="account_172000" model="account.account.template">
1226           <field name="code">172000</field>
1227           <field name="name">Dettes de loc. - financ. et assimilées</field>
1228           <field name="user_type" ref="account_type_liability"/>
1229
1230           <field name="parent_id" ref="account_17"/>
1231           <field name="type">other</field>
1232         </record>
1233         <record id="account_173000" model="account.account.template">
1234           <field name="code">173000</field>
1235           <field name="name">Etablissements de crédit</field>
1236           <field name="user_type" ref="account_type_liability"/>
1237
1238           <field name="parent_id" ref="account_17"/>
1239           <field name="type">other</field>
1240         </record>
1241         <record id="account_174000" model="account.account.template">
1242           <field name="code">174000</field>
1243           <field name="name">Autres emprunts</field>
1244           <field name="user_type" ref="account_type_liability"/>
1245
1246           <field name="parent_id" ref="account_17"/>
1247           <field name="type">other</field>
1248         </record>
1249         <record id="account_175000" model="account.account.template">
1250           <field name="code">175000</field>
1251           <field name="name">Fournisseurs - entreprises apparentées</field>
1252           <field name="user_type" ref="account_type_liability"/>
1253
1254           <field name="parent_id" ref="account_1750"/>
1255           <field name="type">other</field>
1256         </record>
1257         <record id="account_175010" model="account.account.template">
1258           <field name="code">175010</field>
1259           <field name="name">Dettes en cpte  - fourniss. ordinaires</field>
1260           <field name="user_type" ref="account_type_liability"/>
1261
1262           <field name="parent_id" ref="account_1750"/>
1263           <field name="type">other</field>
1264         </record>
1265         <record id="account_175100" model="account.account.template">
1266           <field name="code">175100</field>
1267           <field name="name">Effets à payer - entreprises apparentées</field>
1268           <field name="user_type" ref="account_type_liability"/>
1269
1270           <field name="parent_id" ref="account_1751"/>
1271           <field name="type">other</field>
1272         </record>
1273         <record id="account_175110" model="account.account.template">
1274           <field name="code">175110</field>
1275           <field name="name">Effets à payer - fournisseurs ordinaires</field>
1276           <field name="user_type" ref="account_type_liability"/>
1277
1278           <field name="parent_id" ref="account_1751"/>
1279           <field name="type">other</field>
1280         </record>
1281         <record id="account_176000" model="account.account.template">
1282           <field name="code">176000</field>
1283           <field name="name">Acomptes reçus sur commandes</field>
1284           <field name="user_type" ref="account_type_liability"/>
1285
1286           <field name="parent_id" ref="account_17"/>
1287           <field name="type">other</field>
1288         </record>
1289         <record id="account_177100" model="account.account.template">
1290           <field name="code">177100</field>
1291           <field name="name">Entreprises liées</field>
1292           <field name="user_type" ref="account_type_root"/>
1293
1294           <field name="parent_id" ref="account_17"/>
1295           <field name="type">other</field>
1296         </record>
1297         <record id="account_177200" model="account.account.template">
1298           <field name="code">177200</field>
1299           <field name="name">Lien de participation</field>
1300           <field name="user_type" ref="account_type_root"/>
1301
1302           <field name="parent_id" ref="account_17"/>
1303           <field name="type">other</field>
1304         </record>
1305         <record id="account_178000" model="account.account.template">
1306           <field name="code">178000</field>
1307           <field name="name">Cautionnements reçus en numéraire</field>
1308           <field name="user_type" ref="account_type_liability"/>
1309
1310           <field name="parent_id" ref="account_17"/>
1311           <field name="type">other</field>
1312         </record>
1313         <record id="account_179000" model="account.account.template">
1314           <field name="code">179000</field>
1315           <field name="name">Dettes diverses</field>
1316           <field name="user_type" ref="account_type_liability"/>
1317
1318           <field name="parent_id" ref="account_17"/>
1319           <field name="type">other</field>
1320         </record>
1321         <record id="account_180000" model="account.account.template">
1322           <field name="code">180000</field>
1323           <field name="name">Comptes de liaison établiss. &amp; succurs.</field>
1324           <field name="user_type" ref="account_type_root"/>
1325
1326           <field name="parent_id" ref="account_1"/>
1327           <field name="type">other</field>
1328         </record>
1329         <record id="account_200000" model="account.account.template">
1330           <field name="code">200000</field>
1331           <field name="name">Frais de constitution</field>
1332           <field name="user_type" ref="account_type_root"/>
1333
1334           <field name="parent_id" ref="account_200"/>
1335           <field name="type">other</field>
1336         </record>
1337         <record id="account_200900" model="account.account.template">
1338           <field name="code">200900</field>
1339           <field name="name">Amort s/fr de constitution</field>
1340           <field name="user_type" ref="account_type_root"/>
1341
1342           <field name="parent_id" ref="account_200"/>
1343           <field name="type">other</field>
1344         </record>
1345         <record id="account_201000" model="account.account.template">
1346           <field name="code">201000</field>
1347           <field name="name">Frais d&apos;augmentation de capital</field>
1348           <field name="user_type" ref="account_type_root"/>
1349
1350           <field name="parent_id" ref="account_201"/>
1351           <field name="type">other</field>
1352         </record>
1353         <record id="account_201900" model="account.account.template">
1354           <field name="code">201900</field>
1355           <field name="name">Amort s/fr d&apos;augmentation du capital</field>
1356           <field name="user_type" ref="account_type_root"/>
1357
1358           <field name="parent_id" ref="account_201"/>
1359           <field name="type">other</field>
1360         </record>
1361         <record id="account_202000" model="account.account.template">
1362           <field name="code">202000</field>
1363           <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
1364           <field name="user_type" ref="account_type_root"/>
1365
1366           <field name="parent_id" ref="account_202"/>
1367           <field name="type">other</field>
1368         </record>
1369         <record id="account_202900" model="account.account.template">
1370           <field name="code">202900</field>
1371           <field name="name">Amort s/fr d&apos;émission d&apos;emprunts</field>
1372           <field name="user_type" ref="account_type_root"/>
1373
1374           <field name="parent_id" ref="account_202"/>
1375           <field name="type">other</field>
1376         </record>
1377         <record id="account_203000" model="account.account.template">
1378           <field name="code">203000</field>
1379           <field name="name">Autres frais d&apos;établissement</field>
1380           <field name="user_type" ref="account_type_root"/>
1381
1382           <field name="parent_id" ref="account_203"/>
1383           <field name="type">other</field>
1384         </record>
1385         <record id="account_203900" model="account.account.template">
1386           <field name="code">203900</field>
1387           <field name="name">Amort s/autres fr d&apos;établissement</field>
1388           <field name="user_type" ref="account_type_root"/>
1389
1390           <field name="parent_id" ref="account_203"/>
1391           <field name="type">other</field>
1392         </record>
1393         <record id="account_204000" model="account.account.template">
1394           <field name="code">204000</field>
1395           <field name="name">Frais de restructuration</field>
1396           <field name="user_type" ref="account_type_root"/>
1397
1398           <field name="parent_id" ref="account_204"/>
1399           <field name="type">other</field>
1400         </record>
1401         <record id="account_204900" model="account.account.template">
1402           <field name="code">204900</field>
1403           <field name="name">Amort s/fr de restructuration</field>
1404           <field name="user_type" ref="account_type_root"/>
1405
1406           <field name="parent_id" ref="account_204"/>
1407           <field name="type">other</field>
1408         </record>
1409         <record id="account_210000" model="account.account.template">
1410           <field name="code">210000</field>
1411           <field name="name">Frais de recherche et développement</field>
1412           <field name="user_type" ref="account_type_root"/>
1413
1414           <field name="parent_id" ref="account_210"/>
1415           <field name="type">other</field>
1416         </record>
1417         <record id="account_210900" model="account.account.template">
1418           <field name="code">210900</field>
1419           <field name="name">Amort. s/fr de recherche et développemen</field>
1420           <field name="user_type" ref="account_type_root"/>
1421
1422           <field name="parent_id" ref="account_210"/>
1423           <field name="type">other</field>
1424         </record>
1425         <record id="account_211100" model="account.account.template">
1426           <field name="code">211100</field>
1427           <field name="name">Concessions, brevet à titre onéreux</field>
1428           <field name="user_type" ref="account_type_root"/>
1429
1430           <field name="parent_id" ref="account_211"/>
1431           <field name="type">other</field>
1432         </record>
1433         <record id="account_211190" model="account.account.template">
1434           <field name="code">211190</field>
1435           <field name="name">Amort. s/concession, brevet acquis</field>
1436           <field name="user_type" ref="account_type_root"/>
1437
1438           <field name="parent_id" ref="account_211"/>
1439           <field name="type">other</field>
1440         </record>
1441         <record id="account_211200" model="account.account.template">
1442           <field name="code">211200</field>
1443           <field name="name">Conc., brevets créés par l&apos;entr. même</field>
1444           <field name="user_type" ref="account_type_root"/>
1445
1446           <field name="parent_id" ref="account_211"/>
1447           <field name="type">other</field>
1448         </record>
1449         <record id="account_211290" model="account.account.template">
1450           <field name="code">211290</field>
1451           <field name="name">Amort. s/concession, brevets créés</field>
1452           <field name="user_type" ref="account_type_root"/>
1453
1454           <field name="parent_id" ref="account_211"/>
1455           <field name="type">other</field>
1456         </record>
1457         <record id="account_212000" model="account.account.template">
1458           <field name="code">212000</field>
1459           <field name="name">Fonds de commerce</field>
1460           <field name="user_type" ref="account_type_root"/>
1461
1462           <field name="parent_id" ref="account_212"/>
1463           <field name="type">other</field>
1464         </record>
1465         <record id="account_212900" model="account.account.template">
1466           <field name="code">212900</field>
1467           <field name="name">Amort s/fonds de commerce</field>
1468           <field name="user_type" ref="account_type_root"/>
1469
1470           <field name="parent_id" ref="account_212"/>
1471           <field name="type">other</field>
1472         </record>
1473         <record id="account_213000" model="account.account.template">
1474           <field name="code">213000</field>
1475           <field name="name">Acomptes versés s/immob. incorp</field>
1476           <field name="user_type" ref="account_type_asset"/>
1477
1478           <field name="parent_id" ref="account_21"/>
1479           <field name="type">other</field>
1480         </record>
1481         <record id="account_214000" model="account.account.template">
1482           <field name="code">214000</field>
1483           <field name="name">Surprix afférent à l&apos;acquisit. d&apos;1 part.</field>
1484           <field name="user_type" ref="account_type_asset"/>
1485
1486           <field name="parent_id" ref="account_21"/>
1487           <field name="type">other</field>
1488         </record>
1489         <record id="account_220000" model="account.account.template">
1490           <field name="code">220000</field>
1491           <field name="name">Terrains</field>
1492           <field name="user_type" ref="account_type_root"/>
1493
1494           <field name="parent_id" ref="account_220"/>
1495           <field name="type">other</field>
1496         </record>
1497         <record id="account_220800" model="account.account.template">
1498           <field name="code">220800</field>
1499           <field name="name">Plus-values actées sur terrains</field>
1500           <field name="user_type" ref="account_type_root"/>
1501
1502           <field name="parent_id" ref="account_220"/>
1503           <field name="type">other</field>
1504         </record>
1505         <record id="account_220900" model="account.account.template">
1506           <field name="code">220900</field>
1507           <field name="name">Réduction de valeur sur terrains</field>
1508           <field name="user_type" ref="account_type_asset"/>
1509
1510           <field name="parent_id" ref="account_220"/>
1511           <field name="type">other</field>
1512         </record>
1513         <record id="account_221800" model="account.account.template">
1514           <field name="code">221800</field>
1515           <field name="name">Plus-values actées sur constructions</field>
1516           <field name="user_type" ref="account_type_asset"/>
1517
1518           <field name="parent_id" ref="account_221"/>
1519           <field name="type">other</field>
1520         </record>
1521         <record id="account_221900" model="account.account.template">
1522           <field name="code">221900</field>
1523           <field name="name">Amort. sur constructions</field>
1524           <field name="user_type" ref="account_type_asset"/>
1525
1526           <field name="parent_id" ref="account_221"/>
1527           <field name="type">other</field>
1528         </record>
1529         <record id="account_222800" model="account.account.template">
1530           <field name="code">222800</field>
1531           <field name="name">Plus-values actées s/terrains bâtis</field>
1532           <field name="user_type" ref="account_type_asset"/>
1533
1534           <field name="parent_id" ref="account_222"/>
1535           <field name="type">other</field>
1536         </record>
1537         <record id="account_222900" model="account.account.template">
1538           <field name="code">222900</field>
1539           <field name="name">Amort. sur terrains bâtis</field>
1540           <field name="user_type" ref="account_type_asset"/>
1541
1542           <field name="parent_id" ref="account_222"/>
1543           <field name="type">other</field>
1544         </record>
1545         <record id="account_223800" model="account.account.template">
1546           <field name="code">223800</field>
1547           <field name="name">+values actées s/autres droits</field>
1548           <field name="user_type" ref="account_type_root"/>
1549
1550           <field name="parent_id" ref="account_223"/>
1551           <field name="type">other</field>
1552         </record>
1553         <record id="account_223900" model="account.account.template">
1554           <field name="code">223900</field>
1555           <field name="name">Amort s/autres droits réels</field>
1556           <field name="user_type" ref="account_type_root"/>
1557
1558           <field name="parent_id" ref="account_223"/>
1559           <field name="type">other</field>
1560         </record>
1561         <record id="account_230000" model="account.account.template">
1562           <field name="code">230000</field>
1563           <field name="name">Installations techniques</field>
1564           <field name="user_type" ref="account_type_root"/>
1565
1566           <field name="parent_id" ref="account_230"/>
1567           <field name="type">other</field>
1568         </record>
1569         <record id="account_230900" model="account.account.template">
1570           <field name="code">230900</field>
1571           <field name="name">Amort s/installations techniques</field>
1572           <field name="user_type" ref="account_type_root"/>
1573
1574           <field name="parent_id" ref="account_230"/>
1575           <field name="type">other</field>
1576         </record>
1577         <record id="account_231000" model="account.account.template">
1578           <field name="code">231000</field>
1579           <field name="name">Machines</field>
1580           <field name="user_type" ref="account_type_root"/>
1581
1582           <field name="parent_id" ref="account_231"/>
1583           <field name="type">other</field>
1584         </record>
1585         <record id="account_231900" model="account.account.template">
1586           <field name="code">231900</field>
1587           <field name="name">Amortissement s/machines</field>
1588           <field name="user_type" ref="account_type_root"/>
1589
1590           <field name="parent_id" ref="account_231"/>
1591           <field name="type">other</field>
1592         </record>
1593         <record id="account_232000" model="account.account.template">
1594           <field name="code">232000</field>
1595           <field name="name">Outillage</field>
1596           <field name="user_type" ref="account_type_asset"/>
1597
1598           <field name="parent_id" ref="account_23"/>
1599           <field name="type">other</field>
1600         </record>
1601         <record id="account_233000" model="account.account.template">
1602           <field name="code">233000</field>
1603           <field name="name">Pièces de rechange</field>
1604           <field name="user_type" ref="account_type_asset"/>
1605
1606           <field name="parent_id" ref="account_23"/>
1607           <field name="type">other</field>
1608         </record>
1609         <record id="account_238000" model="account.account.template">
1610           <field name="code">238000</field>
1611           <field name="name">Plus-values actées sur i./m./o.</field>
1612           <field name="user_type" ref="account_type_asset"/>
1613
1614           <field name="parent_id" ref="account_23"/>
1615           <field name="type">other</field>
1616         </record>
1617         <record id="account_239000" model="account.account.template">
1618           <field name="code">239000</field>
1619           <field name="name">Amortissements sur i./m./o.</field>
1620           <field name="user_type" ref="account_type_asset"/>
1621
1622           <field name="parent_id" ref="account_23"/>
1623           <field name="type">other</field>
1624         </record>
1625         <record id="account_240000" model="account.account.template">
1626           <field name="code">240000</field>
1627           <field name="name">Installation gen, agencements,..</field>
1628           <field name="user_type" ref="account_type_asset"/>
1629
1630           <field name="parent_id" ref="account_240"/>
1631           <field name="type">other</field>
1632         </record>
1633         <record id="account_240900" model="account.account.template">
1634           <field name="code">240900</field>
1635           <field name="name">Amort s/autres installations,outillage</field>
1636           <field name="user_type" ref="account_type_root"/>
1637
1638           <field name="parent_id" ref="account_240"/>
1639           <field name="type">other</field>
1640         </record>
1641         <record id="account_241000" model="account.account.template">
1642           <field name="code">241000</field>
1643           <field name="name">Mobilier</field>
1644           <field name="user_type" ref="account_type_root"/>
1645
1646           <field name="parent_id" ref="account_241"/>
1647           <field name="type">other</field>
1648         </record>
1649         <record id="account_241900" model="account.account.template">
1650           <field name="code">241900</field>
1651           <field name="name">Amort. sur mobilier</field>
1652           <field name="user_type" ref="account_type_root"/>
1653
1654           <field name="parent_id" ref="account_241"/>
1655           <field name="type">other</field>
1656         </record>
1657         <record id="account_242000" model="account.account.template">
1658           <field name="code">242000</field>
1659           <field name="name">Matériel roulant</field>
1660           <field name="user_type" ref="account_type_root"/>
1661
1662           <field name="parent_id" ref="account_242"/>
1663           <field name="type">other</field>
1664         </record>
1665         <record id="account_242900" model="account.account.template">
1666           <field name="code">242900</field>
1667           <field name="name">Amort. s/matériel roulant</field>
1668           <field name="user_type" ref="account_type_root"/>
1669
1670           <field name="parent_id" ref="account_242"/>
1671           <field name="type">other</field>
1672         </record>
1673         <record id="account_243000" model="account.account.template">
1674           <field name="code">243000</field>
1675           <field name="name">Matériel de bureau</field>
1676           <field name="user_type" ref="account_type_root"/>
1677
1678           <field name="parent_id" ref="account_24"/>
1679           <field name="type">other</field>
1680         </record>
1681         <record id="account_243900" model="account.account.template">
1682           <field name="code">243900</field>
1683           <field name="name">Amort. s/matériel de bureau</field>
1684           <field name="user_type" ref="account_type_root"/>
1685
1686           <field name="parent_id" ref="account_24"/>
1687           <field name="type">other</field>
1688         </record>
1689         <record id="account_250000" model="account.account.template">
1690           <field name="code">250000</field>
1691           <field name="name">Terrains et constructions en loc.-fin.</field>
1692           <field name="user_type" ref="account_type_asset"/>
1693
1694           <field name="parent_id" ref="account_25"/>
1695           <field name="type">other</field>
1696         </record>
1697         <record id="account_251000" model="account.account.template">
1698           <field name="code">251000</field>
1699           <field name="name">Install., machines &amp; out. en loc.-fin.</field>
1700           <field name="user_type" ref="account_type_asset"/>
1701
1702           <field name="parent_id" ref="account_25"/>
1703           <field name="type">other</field>
1704         </record>
1705         <record id="account_252000" model="account.account.template">
1706           <field name="code">252000</field>
1707           <field name="name">Mobilier et mat. roulant en loc.-fin.</field>
1708           <field name="user_type" ref="account_type_asset"/>
1709
1710           <field name="parent_id" ref="account_25"/>
1711           <field name="type">other</field>
1712         </record>
1713         <record id="account_260000" model="account.account.template">
1714           <field name="code">260000</field>
1715           <field name="name">Autres immobilisations corporelles</field>
1716           <field name="user_type" ref="account_type_asset"/>
1717
1718           <field name="parent_id" ref="account_2"/>
1719           <field name="type">other</field>
1720         </record>
1721         <record id="account_270000" model="account.account.template">
1722           <field name="code">270000</field>
1723           <field name="name">Immobilisations en cours</field>
1724           <field name="user_type" ref="account_type_asset"/>
1725
1726           <field name="parent_id" ref="account_27"/>
1727           <field name="type">other</field>
1728         </record>
1729         <record id="account_271000" model="account.account.template">
1730           <field name="code">271000</field>
1731           <field name="name">Avances &amp; acptes versés / immob.en cours</field>
1732           <field name="user_type" ref="account_type_asset"/>
1733
1734           <field name="parent_id" ref="account_27"/>
1735           <field name="type">other</field>
1736         </record>
1737         <record id="account_280000" model="account.account.template">
1738           <field name="code">280000</field>
1739           <field name="name">Parts dans des entreprises  liées</field>
1740           <field name="user_type" ref="account_type_root"/>
1741
1742           <field name="parent_id" ref="account_280"/>
1743           <field name="type">other</field>
1744         </record>
1745         <record id="account_280100" model="account.account.template">
1746           <field name="code">280100</field>
1747           <field name="name">Montants non appelés</field>
1748           <field name="user_type" ref="account_type_root"/>
1749
1750           <field name="parent_id" ref="account_280"/>
1751           <field name="type">other</field>
1752         </record>
1753         <record id="account_280800" model="account.account.template">
1754           <field name="code">280800</field>
1755           <field name="name">+values actées s/parts entreprises liées</field>
1756           <field name="user_type" ref="account_type_root"/>
1757
1758           <field name="parent_id" ref="account_280"/>
1759           <field name="type">other</field>
1760         </record>
1761         <record id="account_280900" model="account.account.template">
1762           <field name="code">280900</field>
1763           <field name="name">Réduction de valeur s/parts</field>
1764           <field name="user_type" ref="account_type_root"/>
1765
1766           <field name="parent_id" ref="account_280"/>
1767           <field name="type">other</field>
1768         </record>
1769         <record id="account_281000" model="account.account.template">
1770           <field name="code">281000</field>
1771           <field name="name">Créances s/des entreprises liées</field>
1772           <field name="user_type" ref="account_type_root"/>
1773
1774           <field name="parent_id" ref="account_281"/>
1775           <field name="type">other</field>
1776         </record>
1777         <record id="account_281100" model="account.account.template">
1778           <field name="code">281100</field>
1779           <field name="name">Effets à recevoir</field>
1780           <field name="user_type" ref="account_type_root"/>
1781
1782           <field name="parent_id" ref="account_281"/>
1783           <field name="type">other</field>
1784         </record>
1785         <record id="account_281700" model="account.account.template">
1786           <field name="code">281700</field>
1787           <field name="name">Créances douteuses (entreprises liées)</field>
1788           <field name="user_type" ref="account_type_root"/>
1789
1790           <field name="parent_id" ref="account_281"/>
1791           <field name="type">other</field>
1792         </record>
1793         <record id="account_281900" model="account.account.template">
1794           <field name="code">281900</field>
1795           <field name="name">Réduction de valeur s/cré. entre. liées</field>
1796           <field name="user_type" ref="account_type_root"/>
1797
1798           <field name="parent_id" ref="account_281"/>
1799           <field name="type">other</field>
1800         </record>
1801         <record id="account_282000" model="account.account.template">
1802           <field name="code">282000</field>
1803           <field name="name">Participations</field>
1804           <field name="user_type" ref="account_type_root"/>
1805
1806           <field name="parent_id" ref="account_282"/>
1807           <field name="type">other</field>
1808         </record>
1809         <record id="account_282100" model="account.account.template">
1810           <field name="code">282100</field>
1811           <field name="name">Montants non appelés</field>
1812           <field name="user_type" ref="account_type_root"/>
1813
1814           <field name="parent_id" ref="account_282"/>
1815           <field name="type">other</field>
1816         </record>
1817         <record id="account_282800" model="account.account.template">
1818           <field name="code">282800</field>
1819           <field name="name">+values actées s/participations</field>
1820           <field name="user_type" ref="account_type_root"/>
1821
1822           <field name="parent_id" ref="account_282"/>
1823           <field name="type">other</field>
1824         </record>
1825         <record id="account_282900" model="account.account.template">
1826           <field name="code">282900</field>
1827           <field name="name">Réduction de valeur s/participations</field>
1828           <field name="user_type" ref="account_type_root"/>
1829
1830           <field name="parent_id" ref="account_282"/>
1831           <field name="type">other</field>
1832         </record>
1833         <record id="account_283000" model="account.account.template">
1834           <field name="code">283000</field>
1835           <field name="name">Créances s/entrepr. lien de particip.</field>
1836           <field name="user_type" ref="account_type_root"/>
1837
1838           <field name="parent_id" ref="account_283"/>
1839           <field name="type">other</field>
1840         </record>
1841         <record id="account_283100" model="account.account.template">
1842           <field name="code">283100</field>
1843           <field name="name">Effets à recevoir</field>
1844           <field name="user_type" ref="account_type_root"/>
1845
1846           <field name="parent_id" ref="account_283"/>
1847           <field name="type">other</field>
1848         </record>
1849         <record id="account_283200" model="account.account.template">
1850           <field name="code">283200</field>
1851           <field name="name">Titres à revenu fixe</field>
1852           <field name="user_type" ref="account_type_root"/>
1853
1854           <field name="parent_id" ref="account_283"/>
1855           <field name="type">other</field>
1856         </record>
1857         <record id="account_283700" model="account.account.template">
1858           <field name="code">283700</field>
1859           <field name="name">Créances douteuses (s/participations)</field>
1860           <field name="user_type" ref="account_type_root"/>
1861
1862           <field name="parent_id" ref="account_283"/>
1863           <field name="type">other</field>
1864         </record>
1865         <record id="account_283900" model="account.account.template">
1866           <field name="code">283900</field>
1867           <field name="name">Réductions de valeur s/cr particip.</field>
1868           <field name="user_type" ref="account_type_root"/>
1869
1870           <field name="parent_id" ref="account_283"/>
1871           <field name="type">other</field>
1872         </record>
1873         <record id="account_284000" model="account.account.template">
1874           <field name="code">284000</field>
1875           <field name="name">Titres à caractère d&apos;immobilisation</field>
1876           <field name="user_type" ref="account_type_root"/>
1877
1878           <field name="parent_id" ref="account_28"/>
1879           <field name="type">other</field>
1880         </record>
1881         <record id="account_285000" model="account.account.template">
1882           <field name="code">285000</field>
1883           <field name="name">Autres prêts</field>
1884           <field name="user_type" ref="account_type_root"/>
1885
1886           <field name="parent_id" ref="account_28"/>
1887           <field name="type">other</field>
1888         </record>
1889         <record id="account_286000" model="account.account.template">
1890           <field name="code">286000</field>
1891           <field name="name">Actions ou parts propres</field>
1892           <field name="user_type" ref="account_type_root"/>
1893
1894           <field name="parent_id" ref="account_28"/>
1895           <field name="type">other</field>
1896         </record>
1897         <record id="account_288000" model="account.account.template">
1898           <field name="code">288000</field>
1899           <field name="name">Cautionnements versés en numéraire</field>
1900           <field name="user_type" ref="account_type_asset"/>
1901
1902           <field name="parent_id" ref="account_28"/>
1903           <field name="type">other</field>
1904         </record>
1905         <record id="account_290000" model="account.account.template">
1906           <field name="code">290000</field>
1907           <field name="name">Créances commerciales</field>
1908           <field name="user_type" ref="account_type_root"/>
1909
1910           <field name="parent_id" ref="account_290"/>
1911           <field name="type">other</field>
1912         </record>
1913         <record id="account_290100" model="account.account.template">
1914           <field name="code">290100</field>
1915           <field name="name">Effets à recevoir</field>
1916           <field name="user_type" ref="account_type_root"/>
1917
1918           <field name="parent_id" ref="account_290"/>
1919           <field name="type">other</field>
1920         </record>
1921         <record id="account_290600" model="account.account.template">
1922           <field name="code">290600</field>
1923           <field name="name">Acomptes versés</field>
1924           <field name="user_type" ref="account_type_root"/>
1925
1926           <field name="parent_id" ref="account_290"/>
1927           <field name="type">other</field>
1928         </record>
1929         <record id="account_290700" model="account.account.template">
1930           <field name="code">290700</field>
1931           <field name="name">Créances douteuses s/cr commerciales</field>
1932           <field name="user_type" ref="account_type_root"/>
1933
1934           <field name="parent_id" ref="account_290"/>
1935           <field name="type">other</field>
1936         </record>
1937         <record id="account_290900" model="account.account.template">
1938           <field name="code">290900</field>
1939           <field name="name">Réduction de valeur s/cr commerciales</field>
1940           <field name="user_type" ref="account_type_root"/>
1941
1942           <field name="parent_id" ref="account_290"/>
1943           <field name="type">other</field>
1944         </record>
1945         <record id="account_291000" model="account.account.template">
1946           <field name="code">291000</field>
1947           <field name="name">Autres créances</field>
1948           <field name="user_type" ref="account_type_root"/>
1949
1950           <field name="parent_id" ref="account_291"/>
1951           <field name="type">other</field>
1952         </record>
1953         <record id="account_291100" model="account.account.template">
1954           <field name="code">291100</field>
1955           <field name="name">Effets à recevoir</field>
1956           <field name="user_type" ref="account_type_root"/>
1957
1958           <field name="parent_id" ref="account_291"/>
1959           <field name="type">other</field>
1960         </record>
1961         <record id="account_291700" model="account.account.template">
1962           <field name="code">291700</field>
1963           <field name="name">Créances douteuses s/autres créances</field>
1964           <field name="user_type" ref="account_type_root"/>
1965
1966           <field name="parent_id" ref="account_291"/>
1967           <field name="type">other</field>
1968         </record>
1969         <record id="account_291900" model="account.account.template">
1970           <field name="code">291900</field>
1971           <field name="name">Réduction de valeur s/autres créances</field>
1972           <field name="user_type" ref="account_type_root"/>
1973
1974           <field name="parent_id" ref="account_291"/>
1975           <field name="type">other</field>
1976         </record>
1977         <record id="account_300000" model="account.account.template">
1978           <field name="code">300000</field>
1979           <field name="name">Stocks matières premières val. d&apos;acquis.</field>
1980           <field name="user_type" ref="account_type_asset"/>
1981
1982           <field name="parent_id" ref="account_30"/>
1983           <field name="type">other</field>
1984         </record>
1985         <record id="account_309000" model="account.account.template">
1986           <field name="code">309000</field>
1987           <field name="name">Réduction de valeur s/mat. premières</field>
1988           <field name="user_type" ref="account_type_asset"/>
1989
1990           <field name="parent_id" ref="account_30"/>
1991           <field name="type">other</field>
1992         </record>
1993         <record id="account_310000" model="account.account.template">
1994           <field name="code">310000</field>
1995           <field name="name">Matières consommables</field>
1996           <field name="user_type" ref="account_type_asset"/>
1997
1998           <field name="parent_id" ref="account_31"/>
1999           <field name="type">other</field>
2000         </record>
2001         <record id="account_310600" model="account.account.template">
2002           <field name="code">310600</field>
2003           <field name="name">Emballages commerciaux</field>
2004           <field name="user_type" ref="account_type_asset"/>
2005
2006           <field name="parent_id" ref="account_31"/>
2007           <field name="type">other</field>
2008         </record>
2009         <record id="account_319000" model="account.account.template">
2010           <field name="code">319000</field>
2011           <field name="name">Réd. de val. - stocks fournitures (-)</field>
2012           <field name="user_type" ref="account_type_asset"/>
2013
2014           <field name="parent_id" ref="account_31"/>
2015           <field name="type">other</field>
2016         </record>
2017         <record id="account_320000" model="account.account.template">
2018           <field name="code">320000</field>
2019           <field name="name">En cours de fabrication - val. d&apos;acquis.</field>
2020           <field name="user_type" ref="account_type_asset"/>
2021
2022           <field name="parent_id" ref="account_32"/>
2023           <field name="type">other</field>
2024         </record>
2025         <record id="account_329000" model="account.account.template">
2026           <field name="code">329000</field>
2027           <field name="name">Réductions de valeur / en cours (-)</field>
2028           <field name="user_type" ref="account_type_asset"/>
2029
2030           <field name="parent_id" ref="account_32"/>
2031           <field name="type">other</field>
2032         </record>
2033         <record id="account_330000" model="account.account.template">
2034           <field name="code">330000</field>
2035           <field name="name">Valeur d&apos;acquisition des produits finis</field>
2036           <field name="user_type" ref="account_type_asset"/>
2037
2038           <field name="parent_id" ref="account_33"/>
2039           <field name="type">other</field>
2040         </record>
2041         <record id="account_339000" model="account.account.template">
2042           <field name="code">339000</field>
2043           <field name="name">Réduction de val. / produits finis (-)</field>
2044           <field name="user_type" ref="account_type_asset"/>
2045
2046           <field name="parent_id" ref="account_33"/>
2047           <field name="type">other</field>
2048         </record>
2049         <record id="account_340000" model="account.account.template">
2050           <field name="code">340000</field>
2051           <field name="name">Stocks marchandises - valeur d&apos;acquis.</field>
2052           <field name="user_type" ref="account_type_asset"/>
2053
2054           <field name="parent_id" ref="account_34"/>
2055           <field name="type">other</field>
2056         </record>
2057         <record id="account_349000" model="account.account.template">
2058           <field name="code">349000</field>
2059           <field name="name">Réd. de val. / stocks marchandises (-)</field>
2060           <field name="user_type" ref="account_type_asset"/>
2061
2062           <field name="parent_id" ref="account_34"/>
2063           <field name="type">other</field>
2064         </record>
2065         <record id="account_360000" model="account.account.template">
2066           <field name="code">360000</field>
2067           <field name="name">Acomptes versés / achats pour stocks</field>
2068           <field name="user_type" ref="account_type_asset"/>
2069
2070           <field name="parent_id" ref="account_36"/>
2071           <field name="type">other</field>
2072         </record>
2073         <record id="account_369000" model="account.account.template">
2074           <field name="code">369000</field>
2075           <field name="name">Réd. de val. / acptes versés stocks (-)</field>
2076           <field name="user_type" ref="account_type_asset"/>
2077
2078           <field name="parent_id" ref="account_36"/>
2079           <field name="type">other</field>
2080         </record>
2081         <record id="account_400000" model="account.account.template">
2082           <field name="code">400000</field>
2083           <field name="name">Clients</field>
2084           <field name="user_type" ref="account_type_root"/>
2085
2086           <field name="parent_id" ref="account_40"/>
2087           <field name="type">other</field>
2088         </record>
2089         <record id="account_401000" model="account.account.template">
2090           <field name="code">401000</field>
2091           <field name="name">Effets à recevoir - clients</field>
2092           <field name="user_type" ref="account_type_asset"/>
2093           <field name="reconcile">True</field>
2094
2095           <field name="parent_id" ref="account_40"/>
2096           <field name="type">receivable</field>
2097
2098         </record>
2099         <record id="account_403000" model="account.account.template">
2100           <field name="code">403000</field>
2101           <field name="name">Créances s/entreprises apparentées</field>
2102           <field name="user_type" ref="account_type_asset"/>
2103
2104           <field name="parent_id" ref="account_40"/>
2105           <field name="type">receivable</field>
2106         </record>
2107         <record id="account_404000" model="account.account.template">
2108           <field name="code">404000</field>
2109           <field name="name">Produits à recevoir (factures à établir)</field>
2110           <field name="user_type" ref="account_type_asset"/>
2111
2112           <field name="parent_id" ref="account_40"/>
2113           <field name="type">other</field>
2114         </record>
2115         <record id="account_406000" model="account.account.template">
2116           <field name="code">406000</field>
2117           <field name="name">Acomptes versés aux fournisseurs</field>
2118           <field name="user_type" ref="account_type_creances"/>
2119
2120           <field name="parent_id" ref="account_40"/>
2121           <field name="type">payable</field>
2122         </record>
2123         <record id="account_407000" model="account.account.template">
2124           <field name="code">407000</field>
2125           <field name="name">Créances commerciales douteuses</field>
2126           <field name="user_type" ref="account_type_root"/>
2127
2128           <field name="parent_id" ref="account_40"/>
2129           <field name="type">other</field>
2130         </record>
2131         <record id="account_408000" model="account.account.template">
2132           <field name="code">408000</field>
2133           <field name="name">Ecarts de conversion de devises/créances</field>
2134           <field name="user_type" ref="account_type_asset"/>
2135
2136           <field name="parent_id" ref="account_40"/>
2137           <field name="type">other</field>
2138         </record>
2139         <record id="account_409000" model="account.account.template">
2140           <field name="code">409000</field>
2141           <field name="name">Réductions de valeur / créances comm.</field>
2142           <field name="user_type" ref="account_type_asset"/>
2143
2144           <field name="parent_id" ref="account_40"/>
2145           <field name="type">other</field>
2146         </record>
2147         <record id="account_410000" model="account.account.template">
2148           <field name="code">410000</field>
2149           <field name="name">Capital appelé, non versé</field>
2150           <field name="user_type" ref="account_type_asset"/>
2151
2152           <field name="parent_id" ref="account_41"/>
2153           <field name="type">other</field>
2154         </record>
2155         <record id="account_411000" model="account.account.template">
2156           <field name="code">411000</field>
2157           <field name="name">T.v.a en amont</field>
2158           <field name="user_type" ref="account_type_asset"/>
2159           <field name="reconcile">True</field>
2160           <field name="parent_id" ref="account_411"/>
2161           <field name="type">other</field>
2162         </record>
2163         <record id="account_411100" model="account.account.template">
2164           <field name="code">411100</field>
2165           <field name="name">T.v.a soumise à l&apos;origine amont</field>
2166           <field name="user_type" ref="account_type_asset"/>
2167
2168           <field name="parent_id" ref="account_411"/>
2169           <field name="type">other</field>
2170         </record>
2171         <record id="account_411500" model="account.account.template">
2172           <field name="code">411500</field>
2173           <field name="name">Compte courant tva</field>
2174           <field name="user_type" ref="account_type_asset"/>
2175
2176           <field name="parent_id" ref="account_411"/>
2177           <field name="type">other</field>
2178         </record>
2179         <record id="account_412000" model="account.account.template">
2180           <field name="code">412000</field>
2181           <field name="name">Impots et vers. fiscaux à récupérer</field>
2182           <field name="user_type" ref="account_type_asset"/>
2183
2184           <field name="parent_id" ref="account_41"/>
2185           <field name="type">other</field>
2186         </record>
2187         <record id="account_413100" model="account.account.template">
2188           <field name="code">413100</field>
2189           <field name="name">Autres créances sur entrepr. liées</field>
2190           <field name="user_type" ref="account_type_asset"/>
2191
2192           <field name="parent_id" ref="account_41"/>
2193           <field name="type">other</field>
2194         </record>
2195         <record id="account_413200" model="account.account.template">
2196           <field name="code">413200</field>
2197           <field name="name">Autres créances / entrepr. apparentées</field>
2198           <field name="user_type" ref="account_type_root"/>
2199
2200           <field name="parent_id" ref="account_41"/>
2201           <field name="type">other</field>
2202         </record>
2203         <record id="account_414000" model="account.account.template">
2204           <field name="code">414000</field>
2205           <field name="name">Produits à recevoir (non commerciaux)</field>
2206           <field name="user_type" ref="account_type_root"/>
2207
2208           <field name="parent_id" ref="account_41"/>
2209           <field name="type">other</field>
2210         </record>
2211         <record id="account_416000" model="account.account.template">
2212           <field name="code">416000</field>
2213           <field name="name">Créances diverses</field>
2214           <field name="user_type" ref="account_type_asset"/>
2215
2216           <field name="parent_id" ref="account_41"/>
2217           <field name="type">other</field>
2218         </record>
2219         <record id="account_417000" model="account.account.template">
2220           <field name="code">417000</field>
2221           <field name="name">Créances douteuses</field>
2222           <field name="user_type" ref="account_type_asset"/>
2223
2224           <field name="parent_id" ref="account_41"/>
2225           <field name="type">other</field>
2226         </record>
2227         <record id="account_418000" model="account.account.template">
2228           <field name="code">418000</field>
2229           <field name="name">Cautionnements versés en numéraire</field>
2230           <field name="user_type" ref="account_type_asset"/>
2231
2232           <field name="parent_id" ref="account_41"/>
2233           <field name="type">other</field>
2234         </record>
2235         <record id="account_419000" model="account.account.template">
2236           <field name="code">419000</field>
2237           <field name="name">Réductions de val. / autres créances (-)</field>
2238           <field name="user_type" ref="account_type_asset"/>
2239
2240           <field name="parent_id" ref="account_41"/>
2241           <field name="type">other</field>
2242         </record>
2243         <record id="account_420000" model="account.account.template">
2244           <field name="code">420000</field>
2245           <field name="name">Emprunts obligataires convert.</field>
2246           <field name="user_type" ref="account_type_liability"/>
2247
2248           <field name="parent_id" ref="account_42"/>
2249           <field name="type">other</field>
2250         </record>
2251         <record id="account_421000" model="account.account.template">
2252           <field name="code">421000</field>
2253           <field name="name">Emprunts oblig. non convertibles</field>
2254           <field name="user_type" ref="account_type_liability"/>
2255
2256           <field name="parent_id" ref="account_42"/>
2257           <field name="type">other</field>
2258         </record>
2259         <record id="account_422000" model="account.account.template">
2260           <field name="code">422000</field>
2261           <field name="name">Dettes de location-financ. et assimilées</field>
2262           <field name="user_type" ref="account_type_liability"/>
2263
2264           <field name="parent_id" ref="account_42"/>
2265           <field name="type">other</field>
2266         </record>
2267         <record id="account_423000" model="account.account.template">
2268           <field name="code">423000</field>
2269           <field name="name">Etablissements de crédit</field>
2270           <field name="user_type" ref="account_type_root"/>
2271
2272           <field name="parent_id" ref="account_42"/>
2273           <field name="type">other</field>
2274         </record>
2275         <record id="account_424000" model="account.account.template">
2276           <field name="code">424000</field>
2277           <field name="name">Autres emprunts</field>
2278           <field name="user_type" ref="account_type_liability"/>
2279
2280           <field name="parent_id" ref="account_42"/>
2281           <field name="type">other</field>
2282         </record>
2283         <record id="account_425000" model="account.account.template">
2284           <field name="code">425000</field>
2285           <field name="name">Fournisseurs</field>
2286           <field name="user_type" ref="account_type_root"/>
2287
2288           <field name="parent_id" ref="account_425"/>
2289           <field name="type">other</field>
2290         </record>
2291         <record id="account_425100" model="account.account.template">
2292           <field name="code">425100</field>
2293           <field name="name">Effets à payer</field>
2294           <field name="user_type" ref="account_type_root"/>
2295
2296           <field name="parent_id" ref="account_425"/>
2297           <field name="type">other</field>
2298         </record>
2299         <record id="account_426000" model="account.account.template">
2300           <field name="code">426000</field>
2301           <field name="name">Acomptes reçus / commandes éch. ds l&apos;an</field>
2302           <field name="user_type" ref="account_type_liability"/>
2303
2304           <field name="parent_id" ref="account_42"/>
2305           <field name="type">other</field>
2306         </record>
2307         <record id="account_427100" model="account.account.template">
2308           <field name="code">427100</field>
2309           <field name="name">Entreprises liées</field>
2310           <field name="user_type" ref="account_type_root"/>
2311
2312           <field name="parent_id" ref="account_42"/>
2313           <field name="type">other</field>
2314         </record>
2315         <record id="account_427200" model="account.account.template">
2316           <field name="code">427200</field>
2317           <field name="name">Lien de participation</field>
2318           <field name="user_type" ref="account_type_root"/>
2319
2320           <field name="parent_id" ref="account_42"/>
2321           <field name="type">other</field>
2322         </record>
2323         <record id="account_428000" model="account.account.template">
2324           <field name="code">428000</field>
2325           <field name="name">Cautionnements reçus en numéraire</field>
2326           <field name="user_type" ref="account_type_liability"/>
2327
2328           <field name="parent_id" ref="account_42"/>
2329           <field name="type">other</field>
2330         </record>
2331         <record id="account_429000" model="account.account.template">
2332           <field name="code">429000</field>
2333           <field name="name">Dettes diverses échéant dans l&apos;année</field>
2334           <field name="user_type" ref="account_type_liability"/>
2335
2336           <field name="parent_id" ref="account_42"/>
2337           <field name="type">other</field>
2338         </record>
2339         <record id="account_430000" model="account.account.template">
2340           <field name="code">430000</field>
2341           <field name="name">Banques-emprunts en compte à terme fixe</field>
2342           <field name="user_type" ref="account_type_liability"/>
2343
2344           <field name="parent_id" ref="account_43"/>
2345           <field name="type">other</field>
2346         </record>
2347         <record id="account_431000" model="account.account.template">
2348           <field name="code">431000</field>
2349           <field name="name">Banques-promesses</field>
2350           <field name="user_type" ref="account_type_liability"/>
2351
2352           <field name="parent_id" ref="account_43"/>
2353           <field name="type">other</field>
2354         </record>
2355         <record id="account_432000" model="account.account.template">
2356           <field name="code">432000</field>
2357           <field name="name">Banques-crédit d&apos;acceptation</field>
2358           <field name="user_type" ref="account_type_liability"/>
2359
2360           <field name="parent_id" ref="account_43"/>
2361           <field name="type">other</field>
2362         </record>
2363         <record id="account_433000" model="account.account.template">
2364           <field name="code">433000</field>
2365           <field name="name">Banques-dettes en compte courant</field>
2366           <field name="user_type" ref="account_type_liability"/>
2367
2368           <field name="parent_id" ref="account_43"/>
2369           <field name="type">other</field>
2370         </record>
2371         <record id="account_438000" model="account.account.template">
2372           <field name="code">438000</field>
2373           <field name="name">Autres emprunts</field>
2374           <field name="user_type" ref="account_type_root"/>
2375
2376           <field name="parent_id" ref="account_43"/>
2377           <field name="type">other</field>
2378         </record>
2379         <record id="account_440000" model="account.account.template">
2380           <field name="code">440000</field>
2381           <field name="name">Fournisseurs</field>
2382           <field name="user_type" ref="account_type_root"/>
2383
2384           <field name="parent_id" ref="account_44"/>
2385           <field name="type">other</field>
2386         </record>
2387         <record id="account_441000" model="account.account.template">
2388           <field name="code">441000</field>
2389           <field name="name">Effets à payer</field>
2390           <field name="user_type" ref="account_type_liability"/>
2391           <field name="reconcile">True</field>
2392
2393           <field name="parent_id" ref="account_44"/>
2394           <field name="type">other</field>
2395         </record>
2396         <record id="account_442000" model="account.account.template">
2397           <field name="code">442000</field>
2398           <field name="name">Factures à recevoir</field>
2399           <field name="user_type" ref="account_type_root"/>
2400           <field name="reconcile">True</field>
2401
2402           <field name="parent_id" ref="account_44"/>
2403           <field name="type">other</field>
2404         </record>
2405         <record id="account_443100" model="account.account.template">
2406           <field name="code">443100</field>
2407           <field name="name">Entreprises liées</field>
2408           <field name="user_type" ref="account_type_root"/>
2409
2410           <field name="parent_id" ref="account_44"/>
2411           <field name="type">other</field>
2412         </record>
2413         <record id="account_443200" model="account.account.template">
2414           <field name="code">443200</field>
2415           <field name="name">Lien de participation</field>
2416           <field name="user_type" ref="account_type_root"/>
2417
2418           <field name="parent_id" ref="account_44"/>
2419           <field name="type">other</field>
2420         </record>
2421         <record id="account_450000" model="account.account.template">
2422           <field name="code">450000</field>
2423           <field name="name">Dettes fiscales estimées</field>
2424           <field name="user_type" ref="account_type_liability"/>
2425
2426           <field name="parent_id" ref="account_45"/>
2427           <field name="type">other</field>
2428         </record>
2429         <record id="account_451000" model="account.account.template">
2430           <field name="code">451000</field>
2431           <field name="name">T.v.a en aval</field>
2432           <field name="user_type" ref="account_type_liability"/>
2433           <field name="reconcile">True</field>
2434
2435           <field name="parent_id" ref="account_451"/>
2436           <field name="type">other</field>
2437         </record>
2438         <record id="account_451100" model="account.account.template">
2439           <field name="code">451100</field>
2440           <field name="name">T.v.a soumise à l&apos;origine aval</field>
2441           <field name="user_type" ref="account_type_root"/>
2442           <field name="reconcile">True</field>
2443
2444           <field name="parent_id" ref="account_451"/>
2445           <field name="type">other</field>
2446         </record>
2447         <record id="account_451200" model="account.account.template">
2448           <field name="code">451200</field>
2449           <field name="name">T.v.a intracom</field>
2450           <field name="user_type" ref="account_type_root"/>
2451           <field name="reconcile">True</field>
2452
2453           <field name="parent_id" ref="account_451"/>
2454           <field name="type">other</field>
2455         </record>
2456         <record id="account_451500" model="account.account.template">
2457           <field name="code">451500</field>
2458           <field name="name">Compte courant tva</field>
2459           <field name="user_type" ref="account_type_root"/>
2460
2461           <field name="parent_id" ref="account_451"/>
2462           <field name="type">other</field>
2463         </record>
2464         <record id="account_452000" model="account.account.template">
2465           <field name="code">452000</field>
2466           <field name="name">Impôts et taxes à payer à l&apos;état</field>
2467           <field name="user_type" ref="account_type_root"/>
2468
2469           <field name="parent_id" ref="account_452"/>
2470           <field name="type">other</field>
2471         </record>
2472         <record id="account_452100" model="account.account.template">
2473           <field name="code">452100</field>
2474           <field name="name">Impôts et taxes à payer aux adm commun</field>
2475           <field name="user_type" ref="account_type_root"/>
2476
2477           <field name="parent_id" ref="account_452"/>
2478           <field name="type">other</field>
2479         </record>
2480         <record id="account_453000" model="account.account.template">
2481           <field name="code">453000</field>
2482           <field name="name">Retenues s/salaires</field>
2483           <field name="user_type" ref="account_type_root"/>
2484
2485           <field name="parent_id" ref="account_45"/>
2486           <field name="type">other</field>
2487         </record>
2488         <record id="account_454000" model="account.account.template">
2489           <field name="code">454000</field>
2490           <field name="name">Cass (centre..de sécurite soc)</field>
2491           <field name="user_type" ref="account_type_root"/>
2492
2493           <field name="parent_id" ref="account_45"/>
2494           <field name="type">other</field>
2495         </record>
2496         <record id="account_455000" model="account.account.template">
2497           <field name="code">455000</field>
2498           <field name="name">Personnel-rémuneration à payer</field>
2499           <field name="user_type" ref="account_type_root"/>
2500
2501           <field name="parent_id" ref="account_45"/>
2502           <field name="type">other</field>
2503         </record>
2504         <record id="account_456000" model="account.account.template">
2505           <field name="code">456000</field>
2506           <field name="name">Personnel-avances et acomptes</field>
2507           <field name="user_type" ref="account_type_root"/>
2508
2509           <field name="parent_id" ref="account_45"/>
2510           <field name="type">other</field>
2511         </record>
2512         <record id="account_458000" model="account.account.template">
2513           <field name="code">458000</field>
2514           <field name="name">Autres dettes sociales</field>
2515           <field name="user_type" ref="account_type_root"/>
2516
2517           <field name="parent_id" ref="account_45"/>
2518           <field name="type">other</field>
2519         </record>
2520         <record id="account_460000" model="account.account.template">
2521           <field name="code">460000</field>
2522           <field name="name">Acomptes reçus sur commandes</field>
2523           <field name="user_type" ref="account_type_liability"/>
2524
2525           <field name="parent_id" ref="account_4"/>
2526           <field name="type">other</field>
2527         </record>
2528         <record id="account_470000" model="account.account.template">
2529           <field name="code">470000</field>
2530           <field name="name">Dividendes-tantièmes d&apos;ex. ant. à payer</field>
2531           <field name="user_type" ref="account_type_liability"/>
2532
2533           <field name="parent_id" ref="account_47"/>
2534           <field name="type">other</field>
2535         </record>
2536         <record id="account_471000" model="account.account.template">
2537           <field name="code">471000</field>
2538           <field name="name">Dividendes de l&apos;exercice à payer</field>
2539           <field name="user_type" ref="account_type_liability"/>
2540
2541           <field name="parent_id" ref="account_47"/>
2542           <field name="type">other</field>
2543         </record>
2544         <record id="account_472000" model="account.account.template">
2545           <field name="code">472000</field>
2546           <field name="name">Tantièmes de l&apos;exercice à payer</field>
2547           <field name="user_type" ref="account_type_liability"/>
2548
2549           <field name="parent_id" ref="account_47"/>
2550           <field name="type">other</field>
2551         </record>
2552         <record id="account_473000" model="account.account.template">
2553           <field name="code">473000</field>
2554           <field name="name">Autres allocataires à payer</field>
2555           <field name="user_type" ref="account_type_liability"/>
2556
2557           <field name="parent_id" ref="account_47"/>
2558           <field name="type">other</field>
2559         </record>
2560         <record id="account_480000" model="account.account.template">
2561           <field name="code">480000</field>
2562           <field name="name">Obligations et coupons échus (dettes)</field>
2563           <field name="user_type" ref="account_type_liability"/>
2564
2565           <field name="parent_id" ref="account_48"/>
2566           <field name="type">other</field>
2567         </record>
2568         <record id="account_487000" model="account.account.template">
2569           <field name="code">487000</field>
2570           <field name="name">Cautionnements reçus en numeraire</field>
2571           <field name="user_type" ref="account_type_root"/>
2572
2573           <field name="parent_id" ref="account_48"/>
2574           <field name="type">other</field>
2575         </record>
2576         <record id="account_488000" model="account.account.template">
2577           <field name="code">488000</field>
2578           <field name="name">Autres dettes diverses</field>
2579           <field name="user_type" ref="account_type_root"/>
2580
2581           <field name="parent_id" ref="account_48"/>
2582           <field name="type">other</field>
2583         </record>
2584         <record id="account_490000" model="account.account.template">
2585           <field name="code">490000</field>
2586           <field name="name">Charges à reporter (payées d&apos;avance)</field>
2587           <field name="user_type" ref="account_type_root"/>
2588
2589           <field name="parent_id" ref="account_49"/>
2590           <field name="type">other</field>
2591         </record>
2592         <record id="account_491000" model="account.account.template">
2593           <field name="code">491000</field>
2594           <field name="name">Produits acquis</field>
2595           <field name="user_type" ref="account_type_asset"/>
2596
2597           <field name="parent_id" ref="account_49"/>
2598           <field name="type">other</field>
2599         </record>
2600         <record id="account_492000" model="account.account.template">
2601           <field name="code">492000</field>
2602           <field name="name">Charges à imputer</field>
2603           <field name="user_type" ref="account_type_liability"/>
2604
2605           <field name="parent_id" ref="account_49"/>
2606           <field name="type">other</field>
2607         </record>
2608         <record id="account_493000" model="account.account.template">
2609           <field name="code">493000</field>
2610           <field name="name">Produits à reporter</field>
2611           <field name="user_type" ref="account_type_liability"/>
2612
2613           <field name="parent_id" ref="account_49"/>
2614           <field name="type">other</field>
2615         </record>
2616         <record id="account_499000" model="account.account.template">
2617           <field name="code">499000</field>
2618           <field name="name">Comptes d&apos;attente</field>
2619           <field name="user_type" ref="account_type_root"/>
2620
2621           <field name="parent_id" ref="account_49"/>
2622           <field name="type">other</field>
2623         </record>
2624         <record id="account_499800" model="account.account.template">
2625           <field name="code">499800</field>
2626           <field name="name">Solde équilibre en devises (hors pc)</field>
2627           <field name="user_type" ref="account_type_root"/>
2628
2629           <field name="parent_id" ref="account_49"/>
2630           <field name="type">other</field>
2631         </record>
2632         <record id="account_500000" model="account.account.template">
2633           <field name="code">500000</field>
2634           <field name="name">Actions propres</field>
2635           <field name="user_type" ref="account_type_asset"/>
2636
2637           <field name="parent_id" ref="account_5"/>
2638           <field name="type">other</field>
2639         </record>
2640         <record id="account_510000" model="account.account.template">
2641           <field name="code">510000</field>
2642           <field name="name">Actions et parts</field>
2643           <field name="user_type" ref="account_type_root"/>
2644
2645           <field name="parent_id" ref="account_51"/>
2646           <field name="type">other</field>
2647         </record>
2648         <record id="account_510100" model="account.account.template">
2649           <field name="code">510100</field>
2650           <field name="name">Montant non appelé s/action.part</field>
2651           <field name="user_type" ref="account_type_root"/>
2652
2653           <field name="parent_id" ref="account_51"/>
2654           <field name="type">other</field>
2655         </record>
2656         <record id="account_510900" model="account.account.template">
2657           <field name="code">510900</field>
2658           <field name="name">Réduction valeur s/action et parts</field>
2659           <field name="user_type" ref="account_type_root"/>
2660
2661           <field name="parent_id" ref="account_51"/>
2662           <field name="type">other</field>
2663         </record>
2664         <record id="account_512000" model="account.account.template">
2665           <field name="code">512000</field>
2666           <field name="name">Parts dans entreprises liées</field>
2667           <field name="user_type" ref="account_type_root"/>
2668
2669           <field name="parent_id" ref="account_512"/>
2670           <field name="type">other</field>
2671         </record>
2672         <record id="account_512100" model="account.account.template">
2673           <field name="code">512100</field>
2674           <field name="name">Montant non appelé s/parts</field>
2675           <field name="user_type" ref="account_type_root"/>
2676
2677           <field name="parent_id" ref="account_512"/>
2678           <field name="type">other</field>
2679         </record>
2680         <record id="account_512900" model="account.account.template">
2681           <field name="code">512900</field>
2682           <field name="name">Réduction valeur s/part ent. liées</field>
2683           <field name="user_type" ref="account_type_root"/>
2684
2685           <field name="parent_id" ref="account_512"/>
2686           <field name="type">other</field>
2687         </record>
2688         <record id="account_520000" model="account.account.template">
2689           <field name="code">520000</field>
2690           <field name="name">Titres à rev. fixes - valeur d&apos;acquis.</field>
2691           <field name="user_type" ref="account_type_asset"/>
2692
2693           <field name="parent_id" ref="account_52"/>
2694           <field name="type">other</field>
2695         </record>
2696         <record id="account_529000" model="account.account.template">
2697           <field name="code">529000</field>
2698           <field name="name">Titres à rev. fixes - réd. de val.</field>
2699           <field name="user_type" ref="account_type_asset"/>
2700
2701           <field name="parent_id" ref="account_52"/>
2702           <field name="type">other</field>
2703         </record>
2704         <record id="account_530000" model="account.account.template">
2705           <field name="code">530000</field>
2706           <field name="name">Dépôts à terme</field>
2707           <field name="user_type" ref="account_type_root"/>
2708
2709           <field name="parent_id" ref="account_53"/>
2710           <field name="type">other</field>
2711         </record>
2712         <record id="account_539000" model="account.account.template">
2713           <field name="code">539000</field>
2714           <field name="name">Réductions de valeur / dépôts à terme</field>
2715           <field name="user_type" ref="account_type_asset"/>
2716
2717           <field name="parent_id" ref="account_53"/>
2718           <field name="type">other</field>
2719         </record>
2720         <record id="account_540000" model="account.account.template">
2721           <field name="code">540000</field>
2722           <field name="name">Valeurs échues à l&apos;encaissement</field>
2723           <field name="user_type" ref="account_type_asset"/>
2724
2725           <field name="parent_id" ref="account_5"/>
2726           <field name="type">other</field>
2727         </record>
2728         <record id="account_541000" model="account.account.template">
2729           <field name="code">541000</field>
2730           <field name="name">Coupons à encaisser</field>
2731           <field name="user_type" ref="account_type_asset"/>
2732
2733           <field name="parent_id" ref="account_5"/>
2734           <field name="type">other</field>
2735         </record>
2736         <record id="account_550000" model="account.account.template">
2737           <field name="code">550000</field>
2738           <field name="name">Ets de crédit-compte à vue</field>
2739           <field name="user_type" ref="account_type_root"/>
2740
2741           <field name="parent_id" ref="account_550"/>
2742           <field name="type">other</field>
2743         </record>
2744         <record id="account_550100" model="account.account.template">
2745           <field name="code">550100</field>
2746           <field name="name">Chèques et virements émis</field>
2747           <field name="user_type" ref="account_type_root"/>
2748
2749           <field name="parent_id" ref="account_550"/>
2750           <field name="type">other</field>
2751         </record>
2752         <record id="account_550900" model="account.account.template">
2753           <field name="code">550900</field>
2754           <field name="name">Réduction valeur s/cpte a vue</field>
2755           <field name="user_type" ref="account_type_root"/>
2756
2757           <field name="parent_id" ref="account_550"/>
2758           <field name="type">other</field>
2759         </record>
2760         <record id="account_560000" model="account.account.template">
2761           <field name="code">560000</field>
2762           <field name="name">Ccp - compte courant</field>
2763           <field name="user_type" ref="account_type_asset"/>
2764
2765           <field name="parent_id" ref="account_56"/>
2766           <field name="type">other</field>
2767         </record>
2768         <record id="account_561000" model="account.account.template">
2769           <field name="code">561000</field>
2770           <field name="name">Ccp - chèques émis</field>
2771           <field name="user_type" ref="account_type_asset"/>
2772
2773           <field name="parent_id" ref="account_56"/>
2774           <field name="type">other</field>
2775         </record>
2776         <record id="account_570000" model="account.account.template">
2777           <field name="code">570000</field>
2778           <field name="name">Caisses</field>
2779           <field name="user_type" ref="account_type_asset"/>
2780
2781           <field name="parent_id" ref="account_57"/>
2782           <field name="type">other</field>
2783         </record>
2784         <record id="account_570900" model="account.account.template">
2785           <field name="code">570900</field>
2786           <field name="name">Réduction valeur s/caisse</field>
2787           <field name="user_type" ref="account_type_root"/>
2788
2789           <field name="parent_id" ref="account_57"/>
2790           <field name="type">other</field>
2791         </record>
2792         <record id="account_580000" model="account.account.template">
2793           <field name="code">580000</field>
2794           <field name="name">Virements internes</field>
2795           <field name="user_type" ref="account_type_root"/>
2796           <field name="reconcile">True</field>
2797
2798           <field name="parent_id" ref="account_5"/>
2799           <field name="type">other</field>
2800         </record>
2801         <record id="account_600000" model="account.account.template">
2802           <field name="code">600000</field>
2803           <field name="name">Achats de matières premières</field>
2804           <field name="user_type" ref="account_type_expense"/>
2805
2806           <field name="parent_id" ref="account_60"/>
2807           <field name="type">other</field>
2808         </record>
2809         <record id="account_601000" model="account.account.template">
2810           <field name="code">601000</field>
2811           <field name="name">Achats de fournitures</field>
2812           <field name="user_type" ref="account_type_expense"/>
2813
2814           <field name="parent_id" ref="account_60"/>
2815           <field name="type">other</field>
2816         </record>
2817         <record id="account_602000" model="account.account.template">
2818           <field name="code">602000</field>
2819           <field name="name">Achats de services, travaux et études</field>
2820           <field name="user_type" ref="account_type_expense"/>
2821
2822           <field name="parent_id" ref="account_60"/>
2823           <field name="type">other</field>
2824         </record>
2825         <record id="account_603000" model="account.account.template">
2826           <field name="code">603000</field>
2827           <field name="name">Achats de sous-traitances générales</field>
2828           <field name="user_type" ref="account_type_expense"/>
2829
2830           <field name="parent_id" ref="account_60"/>
2831           <field name="type">other</field>
2832         </record>
2833         <record id="account_604000" model="account.account.template">
2834           <field name="code">604000</field>
2835           <field name="name">Achats de marchandises</field>
2836           <field name="user_type" ref="account_type_expense"/>
2837
2838           <field name="parent_id" ref="account_60"/>
2839           <field name="type">other</field>
2840         </record>
2841         <record id="account_607000" model="account.account.template">
2842           <field name="code">607000</field>
2843           <field name="name">Achats  produits et demi-produits</field>
2844           <field name="user_type" ref="account_type_expense"/>
2845
2846           <field name="parent_id" ref="account_60"/>
2847           <field name="type">other</field>
2848         </record>
2849         <record id="account_608000" model="account.account.template">
2850           <field name="code">608000</field>
2851           <field name="name">Remises, ristournes et rabais sur achats</field>
2852           <field name="user_type" ref="account_type_expense"/>
2853
2854           <field name="parent_id" ref="account_60"/>
2855           <field name="type">other</field>
2856         </record>
2857         <record id="account_609000" model="account.account.template">
2858           <field name="code">609000</field>
2859           <field name="name">Variation de stock mat. premières</field>
2860           <field name="user_type" ref="account_type_expense"/>
2861
2862           <field name="parent_id" ref="account_609"/>
2863           <field name="type">other</field>
2864         </record>
2865         <record id="account_609100" model="account.account.template">
2866           <field name="code">609100</field>
2867           <field name="name">Variation stock mat. consommables</field>
2868           <field name="user_type" ref="account_type_expense"/>
2869
2870           <field name="parent_id" ref="account_609"/>
2871           <field name="type">other</field>
2872         </record>
2873         <record id="account_609400" model="account.account.template">
2874           <field name="code">609400</field>
2875           <field name="name">Variation stock marchandises</field>
2876           <field name="user_type" ref="account_type_expense"/>
2877
2878           <field name="parent_id" ref="account_609"/>
2879           <field name="type">other</field>
2880         </record>
2881         <record id="account_610000" model="account.account.template">
2882           <field name="code">610000</field>
2883           <field name="name">Loyers et charges locatives</field>
2884           <field name="user_type" ref="account_type_expense"/>
2885
2886           <field name="parent_id" ref="account_610"/>
2887           <field name="type">other</field>
2888         </record>
2889         <record id="account_610100" model="account.account.template">
2890           <field name="code">610100</field>
2891           <field name="name">Redevances de crédit bail</field>
2892           <field name="user_type" ref="account_type_expense"/>
2893
2894           <field name="parent_id" ref="account_610"/>
2895           <field name="type">other</field>
2896         </record>
2897         <record id="account_611000" model="account.account.template">
2898           <field name="code">611000</field>
2899           <field name="name">Entretiens et réparations des locaux</field>
2900           <field name="user_type" ref="account_type_expense"/>
2901
2902           <field name="parent_id" ref="account_61"/>
2903           <field name="type">other</field>
2904         </record>
2905         <record id="account_612000" model="account.account.template">
2906           <field name="code">612000</field>
2907           <field name="name">Consommation - eau</field>
2908           <field name="user_type" ref="account_type_expense"/>
2909
2910           <field name="parent_id" ref="account_6120"/>
2911           <field name="type">other</field>
2912         </record>
2913         <record id="account_612010" model="account.account.template">
2914           <field name="code">612010</field>
2915           <field name="name">Consommation - gaz</field>
2916           <field name="user_type" ref="account_type_expense"/>
2917
2918           <field name="parent_id" ref="account_6120"/>
2919           <field name="type">other</field>
2920         </record>
2921         <record id="account_612020" model="account.account.template">
2922           <field name="code">612020</field>
2923           <field name="name">Consommation  - électricité</field>
2924           <field name="user_type" ref="account_type_expense"/>
2925
2926           <field name="parent_id" ref="account_6120"/>
2927           <field name="type">other</field>
2928         </record>
2929         <record id="account_612030" model="account.account.template">
2930           <field name="code">612030</field>
2931           <field name="name">Consommation - carburants</field>
2932           <field name="user_type" ref="account_type_expense"/>
2933
2934           <field name="parent_id" ref="account_6120"/>
2935           <field name="type">other</field>
2936         </record>
2937         <record id="account_612040" model="account.account.template">
2938           <field name="code">612040</field>
2939           <field name="name">Consommation - mazout</field>
2940           <field name="user_type" ref="account_type_expense"/>
2941
2942           <field name="parent_id" ref="account_6120"/>
2943           <field name="type">other</field>
2944         </record>
2945         <record id="account_612100" model="account.account.template">
2946           <field name="code">612100</field>
2947           <field name="name">Documentation</field>
2948           <field name="user_type" ref="account_type_expense"/>
2949
2950           <field name="parent_id" ref="account_612"/>
2951           <field name="type">other</field>
2952         </record>
2953         <record id="account_612200" model="account.account.template">
2954           <field name="code">612200</field>
2955           <field name="name">Imprimés et fournitures de bureau</field>
2956           <field name="user_type" ref="account_type_expense"/>
2957
2958           <field name="parent_id" ref="account_612"/>
2959           <field name="type">other</field>
2960         </record>
2961         <record id="account_612300" model="account.account.template">
2962           <field name="code">612300</field>
2963           <field name="name">Téléphone</field>
2964           <field name="user_type" ref="account_type_expense"/>
2965
2966           <field name="parent_id" ref="account_6123"/>
2967           <field name="type">other</field>
2968         </record>
2969         <record id="account_612310" model="account.account.template">
2970           <field name="code">612310</field>
2971           <field name="name">Frais postaux</field>
2972           <field name="user_type" ref="account_type_expense"/>
2973
2974           <field name="parent_id" ref="account_6123"/>
2975           <field name="type">other</field>
2976         </record>
2977         <record id="account_612320" model="account.account.template">
2978           <field name="code">612320</field>
2979           <field name="name">Fax</field>
2980           <field name="user_type" ref="account_type_expense"/>
2981
2982           <field name="parent_id" ref="account_6123"/>
2983           <field name="type">other</field>
2984         </record>
2985         <record id="account_613000" model="account.account.template">
2986           <field name="code">613000</field>
2987           <field name="name">Redevances et royalties</field>
2988           <field name="user_type" ref="account_type_expense"/>
2989
2990           <field name="parent_id" ref="account_613"/>
2991           <field name="type">other</field>
2992         </record>
2993         <record id="account_613100" model="account.account.template">
2994           <field name="code">613100</field>
2995           <field name="name">Honoraires</field>
2996           <field name="user_type" ref="account_type_expense"/>
2997
2998           <field name="parent_id" ref="account_613"/>
2999           <field name="type">other</field>
3000         </record>
3001         <record id="account_613200" model="account.account.template">
3002           <field name="code">613200</field>
3003           <field name="name">Organismes de services</field>
3004           <field name="user_type" ref="account_type_expense"/>
3005
3006           <field name="parent_id" ref="account_613"/>
3007           <field name="type">other</field>
3008         </record>
3009         <record id="account_613300" model="account.account.template">
3010           <field name="code">613300</field>
3011           <field name="name">Commissions</field>
3012           <field name="user_type" ref="account_type_expense"/>
3013
3014           <field name="parent_id" ref="account_613"/>
3015           <field name="type">other</field>
3016         </record>
3017         <record id="account_614000" model="account.account.template">
3018           <field name="code">614000</field>
3019           <field name="name">Assurance incendie</field>
3020           <field name="user_type" ref="account_type_expense"/>
3021
3022           <field name="parent_id" ref="account_61"/>
3023           <field name="type">other</field>
3024         </record>
3025         <record id="account_615000" model="account.account.template">
3026           <field name="code">615000</field>
3027           <field name="name">Annonces, publicité</field>
3028           <field name="user_type" ref="account_type_expense"/>
3029
3030           <field name="parent_id" ref="account_615"/>
3031           <field name="type">other</field>
3032         </record>
3033         <record id="account_615100" model="account.account.template">
3034           <field name="code">615100</field>
3035           <field name="name">Cotisations et abonnements</field>
3036           <field name="user_type" ref="account_type_expense"/>
3037
3038           <field name="parent_id" ref="account_615"/>
3039           <field name="type">other</field>
3040         </record>
3041         <record id="account_615200" model="account.account.template">
3042           <field name="code">615200</field>
3043           <field name="name">Dons et libéralités</field>
3044           <field name="user_type" ref="account_type_expense"/>
3045
3046           <field name="parent_id" ref="account_615"/>
3047           <field name="type">other</field>
3048         </record>
3049         <record id="account_615300" model="account.account.template">
3050           <field name="code">615300</field>
3051           <field name="name">Publications légales</field>
3052           <field name="user_type" ref="account_type_expense"/>
3053
3054           <field name="parent_id" ref="account_615"/>
3055           <field name="type">other</field>
3056         </record>
3057         <record id="account_616000" model="account.account.template">
3058           <field name="code">616000</field>
3059           <field name="name">Sous-traitants</field>
3060           <field name="user_type" ref="account_type_expense"/>
3061
3062           <field name="parent_id" ref="account_61"/>
3063           <field name="type">other</field>
3064         </record>
3065         <record id="account_616100" model="account.account.template">
3066           <field name="code">616100</field>
3067           <field name="name">Transports par tiers</field>
3068           <field name="user_type" ref="account_type_expense"/>
3069
3070           <field name="parent_id" ref="account_61"/>
3071           <field name="type">other</field>
3072         </record>
3073         <record id="account_620000" model="account.account.template">
3074           <field name="code">620000</field>
3075           <field name="name">Rémunératons administrat. ou gérants</field>
3076           <field name="user_type" ref="account_type_expense"/>
3077
3078           <field name="parent_id" ref="account_620"/>
3079           <field name="type">other</field>
3080         </record>
3081         <record id="account_620100" model="account.account.template">
3082           <field name="code">620100</field>
3083           <field name="name">Rémunérations personnel de direction</field>
3084           <field name="user_type" ref="account_type_expense"/>
3085
3086           <field name="parent_id" ref="account_620"/>
3087           <field name="type">other</field>
3088         </record>
3089         <record id="account_620200" model="account.account.template">
3090           <field name="code">620200</field>
3091           <field name="name">Rémunérations employés</field>
3092           <field name="user_type" ref="account_type_expense"/>
3093
3094           <field name="parent_id" ref="account_620"/>
3095           <field name="type">other</field>
3096         </record>
3097         <record id="account_620300" model="account.account.template">
3098           <field name="code">620300</field>
3099           <field name="name">Rémunérations ouvriers</field>
3100           <field name="user_type" ref="account_type_expense"/>
3101
3102           <field name="parent_id" ref="account_620"/>
3103           <field name="type">other</field>
3104         </record>
3105         <record id="account_621000" model="account.account.template">
3106           <field name="code">621000</field>
3107           <field name="name">Chg.soc.lég.administ.et gérant</field>
3108           <field name="user_type" ref="account_type_expense"/>
3109
3110           <field name="parent_id" ref="account_621"/>
3111           <field name="type">other</field>
3112         </record>
3113         <record id="account_621100" model="account.account.template">
3114           <field name="code">621100</field>
3115           <field name="name">Chg.soc.lég. personnel de direction</field>
3116           <field name="user_type" ref="account_type_expense"/>
3117
3118           <field name="parent_id" ref="account_621"/>
3119           <field name="type">other</field>
3120         </record>
3121         <record id="account_621200" model="account.account.template">
3122           <field name="code">621200</field>
3123           <field name="name">Chg.soc.lég. employés</field>
3124           <field name="user_type" ref="account_type_expense"/>
3125
3126           <field name="parent_id" ref="account_621"/>
3127           <field name="type">other</field>
3128         </record>
3129         <record id="account_621300" model="account.account.template">
3130           <field name="code">621300</field>
3131           <field name="name">Chg.soc.lég. ouvriers</field>
3132           <field name="user_type" ref="account_type_expense"/>
3133
3134           <field name="parent_id" ref="account_621"/>
3135           <field name="type">other</field>
3136         </record>
3137         <record id="account_621400" model="account.account.template">
3138           <field name="code">621400</field>
3139           <field name="name">Assurance accidents</field>
3140           <field name="user_type" ref="account_type_expense"/>
3141
3142           <field name="parent_id" ref="account_621"/>
3143           <field name="type">other</field>
3144         </record>
3145         <record id="account_622000" model="account.account.template">
3146           <field name="code">622000</field>
3147           <field name="name">Primes patr. pour ass. extra - légales</field>
3148           <field name="user_type" ref="account_type_expense"/>
3149
3150           <field name="parent_id" ref="account_62"/>
3151           <field name="type">other</field>
3152         </record>
3153         <record id="account_623000" model="account.account.template">
3154           <field name="code">623000</field>
3155           <field name="name">Autres frais de personnel</field>
3156           <field name="user_type" ref="account_type_expense"/>
3157
3158           <field name="parent_id" ref="account_62"/>
3159           <field name="type">other</field>
3160         </record>
3161         <record id="account_624000" model="account.account.template">
3162           <field name="code">624000</field>
3163           <field name="name">Pension administrat. ou gérant</field>
3164           <field name="user_type" ref="account_type_expense"/>
3165
3166           <field name="parent_id" ref="account_624"/>
3167           <field name="type">other</field>
3168         </record>
3169         <record id="account_624100" model="account.account.template">
3170           <field name="code">624100</field>
3171           <field name="name">Pension personnel</field>
3172           <field name="user_type" ref="account_type_expense"/>
3173
3174           <field name="parent_id" ref="account_624"/>
3175           <field name="type">other</field>
3176         </record>
3177         <record id="account_630000" model="account.account.template">
3178           <field name="code">630000</field>
3179           <field name="name">Dot. cor. val s/frais d&apos;établissement</field>
3180           <field name="user_type" ref="account_type_expense"/>
3181
3182           <field name="parent_id" ref="account_630"/>
3183           <field name="type">other</field>
3184         </record>
3185         <record id="account_630100" model="account.account.template">
3186           <field name="code">630100</field>
3187           <field name="name">Dot. cor. val s/immob. incorporels</field>
3188           <field name="user_type" ref="account_type_expense"/>
3189
3190           <field name="parent_id" ref="account_630"/>
3191           <field name="type">other</field>
3192         </record>
3193         <record id="account_630200" model="account.account.template">
3194           <field name="code">630200</field>
3195           <field name="name">Dot. cor. val s/immob. corporels</field>
3196           <field name="user_type" ref="account_type_expense"/>
3197
3198           <field name="parent_id" ref="account_630"/>
3199           <field name="type">other</field>
3200         </record>
3201         <record id="account_631000" model="account.account.template">
3202           <field name="code">631000</field>
3203           <field name="name">Dot. cor. val s/stock mat.fourni</field>
3204           <field name="user_type" ref="account_type_expense"/>
3205
3206           <field name="parent_id" ref="account_631"/>
3207           <field name="type">other</field>
3208         </record>
3209         <record id="account_631100" model="account.account.template">
3210           <field name="code">631100</field>
3211           <field name="name">Reprises cor. val. s/stock mat. fourni</field>
3212           <field name="user_type" ref="account_type_expense"/>
3213
3214           <field name="parent_id" ref="account_631"/>
3215           <field name="type">other</field>
3216         </record>
3217         <record id="account_632000" model="account.account.template">
3218           <field name="code">632000</field>
3219           <field name="name">Dot. cor. val s/en-cours,pr fini</field>
3220           <field name="user_type" ref="account_type_expense"/>
3221
3222           <field name="parent_id" ref="account_632"/>
3223           <field name="type">other</field>
3224         </record>
3225         <record id="account_632100" model="account.account.template">
3226           <field name="code">632100</field>
3227           <field name="name">Reprises cor. val s/en-cours,pf</field>
3228           <field name="user_type" ref="account_type_expense"/>
3229
3230           <field name="parent_id" ref="account_632"/>
3231           <field name="type">other</field>
3232         </record>
3233         <record id="account_633000" model="account.account.template">
3234           <field name="code">633000</field>
3235           <field name="name">Dot. cor. val s/cr comm +1an</field>
3236           <field name="user_type" ref="account_type_expense"/>
3237
3238           <field name="parent_id" ref="account_633"/>
3239           <field name="type">other</field>
3240         </record>
3241         <record id="account_633100" model="account.account.template">
3242           <field name="code">633100</field>
3243           <field name="name">Reprises cor. val s/cr com +1an</field>
3244           <field name="user_type" ref="account_type_expense"/>
3245
3246           <field name="parent_id" ref="account_633"/>
3247           <field name="type">other</field>
3248         </record>
3249         <record id="account_634000" model="account.account.template">
3250           <field name="code">634000</field>
3251           <field name="name">Dot. cor. val. s/cr comm -1an</field>
3252           <field name="user_type" ref="account_type_expense"/>
3253
3254           <field name="parent_id" ref="account_634"/>
3255           <field name="type">other</field>
3256         </record>
3257         <record id="account_634100" model="account.account.template">
3258           <field name="code">634100</field>
3259           <field name="name">Reprises cor. val.s/cr com -1an</field>
3260           <field name="user_type" ref="account_type_expense"/>
3261
3262           <field name="parent_id" ref="account_634"/>
3263           <field name="type">other</field>
3264         </record>
3265         <record id="account_635000" model="account.account.template">
3266           <field name="code">635000</field>
3267           <field name="name">Dot. prov. pension et oblig. sim.</field>
3268           <field name="user_type" ref="account_type_expense"/>
3269
3270           <field name="parent_id" ref="account_635"/>
3271           <field name="type">other</field>
3272         </record>
3273         <record id="account_635100" model="account.account.template">
3274           <field name="code">635100</field>
3275           <field name="name">Reprises prov. s/pens.obli. sim.</field>
3276           <field name="user_type" ref="account_type_expense"/>
3277
3278           <field name="parent_id" ref="account_635"/>
3279           <field name="type">other</field>
3280         </record>
3281         <record id="account_636000" model="account.account.template">
3282           <field name="code">636000</field>
3283           <field name="name">Dot. prov-grosses réparation</field>
3284           <field name="user_type" ref="account_type_expense"/>
3285
3286           <field name="parent_id" ref="account_636"/>
3287           <field name="type">other</field>
3288         </record>
3289         <record id="account_636100" model="account.account.template">
3290           <field name="code">636100</field>
3291           <field name="name">Reprises prov. grosses réparation</field>
3292           <field name="user_type" ref="account_type_expense"/>
3293
3294           <field name="parent_id" ref="account_636"/>
3295           <field name="type">other</field>
3296         </record>
3297         <record id="account_637000" model="account.account.template">
3298           <field name="code">637000</field>
3299           <field name="name">Dot. prov-autres risques et chg</field>
3300           <field name="user_type" ref="account_type_expense"/>
3301
3302           <field name="parent_id" ref="account_637"/>
3303           <field name="type">other</field>
3304         </record>
3305         <record id="account_637100" model="account.account.template">
3306           <field name="code">637100</field>
3307           <field name="name">Reprises prov autres risq,chg</field>
3308           <field name="user_type" ref="account_type_expense"/>
3309
3310           <field name="parent_id" ref="account_637"/>
3311           <field name="type">other</field>
3312         </record>
3313         <record id="account_640000" model="account.account.template">
3314           <field name="code">640000</field>
3315           <field name="name">Taxe d&apos;abonnement</field>
3316           <field name="user_type" ref="account_type_expense"/>
3317
3318           <field name="parent_id" ref="account_640"/>
3319           <field name="type">other</field>
3320         </record>
3321         <record id="account_640100" model="account.account.template">
3322           <field name="code">640100</field>
3323           <field name="name">Impôt foncier</field>
3324           <field name="user_type" ref="account_type_expense"/>
3325
3326           <field name="parent_id" ref="account_640"/>
3327           <field name="type">other</field>
3328         </record>
3329         <record id="account_640200" model="account.account.template">
3330           <field name="code">640200</field>
3331           <field name="name">Impôt commercial s/le capital</field>
3332           <field name="user_type" ref="account_type_expense"/>
3333
3334           <field name="parent_id" ref="account_640"/>
3335           <field name="type">other</field>
3336         </record>
3337         <record id="account_640300" model="account.account.template">
3338           <field name="code">640300</field>
3339           <field name="name">Impôt s/la fortune</field>
3340           <field name="user_type" ref="account_type_expense"/>
3341
3342           <field name="parent_id" ref="account_640"/>
3343           <field name="type">other</field>
3344         </record>
3345         <record id="account_641000" model="account.account.template">
3346           <field name="code">641000</field>
3347           <field name="name">Moins-val. sur réalis. d&apos;immob. corp.</field>
3348           <field name="user_type" ref="account_type_expense"/>
3349
3350           <field name="parent_id" ref="account_64"/>
3351           <field name="type">other</field>
3352         </record>
3353         <record id="account_642000" model="account.account.template">
3354           <field name="code">642000</field>
3355           <field name="name">Moins-val. / réalis. de créances comm.</field>
3356           <field name="user_type" ref="account_type_expense"/>
3357
3358           <field name="parent_id" ref="account_64"/>
3359           <field name="type">other</field>
3360         </record>
3361         <record id="account_643000" model="account.account.template">
3362           <field name="code">643000</field>
3363           <field name="name">Charges d&apos;exploitation diverses</field>
3364           <field name="user_type" ref="account_type_expense"/>
3365
3366           <field name="parent_id" ref="account_64"/>
3367           <field name="type">other</field>
3368         </record>
3369         <record id="account_650000" model="account.account.template">
3370           <field name="code">650000</field>
3371           <field name="name">Intérêts, commissions et frais / dettes</field>
3372           <field name="user_type" ref="account_type_expense"/>
3373
3374           <field name="parent_id" ref="account_65"/>
3375           <field name="type">other</field>
3376         </record>
3377         <record id="account_651000" model="account.account.template">
3378           <field name="code">651000</field>
3379           <field name="name">Dot. cor. val s/actif circ</field>
3380           <field name="user_type" ref="account_type_expense"/>
3381
3382           <field name="parent_id" ref="account_651"/>
3383           <field name="type">other</field>
3384         </record>
3385         <record id="account_651100" model="account.account.template">
3386           <field name="code">651100</field>
3387           <field name="name">Reprises cor. val s/actif circulants</field>
3388           <field name="user_type" ref="account_type_expense"/>
3389
3390           <field name="parent_id" ref="account_651"/>
3391           <field name="type">other</field>
3392         </record>
3393         <record id="account_652000" model="account.account.template">
3394           <field name="code">652000</field>
3395           <field name="name">Moins-values sur réalis. d&apos;actifs circ.</field>
3396           <field name="user_type" ref="account_type_expense"/>
3397
3398           <field name="parent_id" ref="account_65"/>
3399           <field name="type">other</field>
3400         </record>
3401         <record id="account_653000" model="account.account.template">
3402           <field name="code">653000</field>
3403           <field name="name">Charges d&apos;escompte de créances</field>
3404           <field name="user_type" ref="account_type_expense"/>
3405
3406           <field name="parent_id" ref="account_65"/>
3407           <field name="type">other</field>
3408         </record>
3409         <record id="account_654000" model="account.account.template">
3410           <field name="code">654000</field>
3411           <field name="name">Différences de change</field>
3412           <field name="user_type" ref="account_type_expense"/>
3413
3414           <field name="parent_id" ref="account_65"/>
3415           <field name="type">other</field>
3416         </record>
3417         <record id="account_655000" model="account.account.template">
3418           <field name="code">655000</field>
3419           <field name="name">Ecarts de conversion des devises</field>
3420           <field name="user_type" ref="account_type_expense"/>
3421
3422           <field name="parent_id" ref="account_65"/>
3423           <field name="type">other</field>
3424         </record>
3425         <record id="account_656000" model="account.account.template">
3426           <field name="code">656000</field>
3427           <field name="name">Frais de banque</field>
3428           <field name="user_type" ref="account_type_expense"/>
3429
3430           <field name="parent_id" ref="account_65"/>
3431           <field name="type">other</field>
3432         </record>
3433         <record id="account_660000" model="account.account.template">
3434           <field name="code">660000</field>
3435           <field name="name">Dot. cor. val exceptionnelles</field>
3436           <field name="user_type" ref="account_type_expense"/>
3437
3438           <field name="parent_id" ref="account_660"/>
3439           <field name="type">other</field>
3440         </record>
3441         <record id="account_660100" model="account.account.template">
3442           <field name="code">660100</field>
3443           <field name="name">Reprises cor. val. excep</field>
3444           <field name="user_type" ref="account_type_expense"/>
3445
3446           <field name="parent_id" ref="account_660"/>
3447           <field name="type">other</field>
3448         </record>
3449         <record id="account_661000" model="account.account.template">
3450           <field name="code">661000</field>
3451           <field name="name">Dot. cor. val s/immob. financières</field>
3452           <field name="user_type" ref="account_type_expense"/>
3453
3454           <field name="parent_id" ref="account_661"/>
3455           <field name="type">other</field>
3456         </record>
3457         <record id="account_661100" model="account.account.template">
3458           <field name="code">661100</field>
3459           <field name="name">Reprises cor val s/immob. fin.</field>
3460           <field name="user_type" ref="account_type_expense"/>
3461
3462           <field name="parent_id" ref="account_661"/>
3463           <field name="type">other</field>
3464         </record>
3465         <record id="account_662000" model="account.account.template">
3466           <field name="code">662000</field>
3467           <field name="name">Dot. prov-risques et chg except.</field>
3468           <field name="user_type" ref="account_type_expense"/>
3469
3470           <field name="parent_id" ref="account_662"/>
3471           <field name="type">other</field>
3472         </record>
3473         <record id="account_662100" model="account.account.template">
3474           <field name="code">662100</field>
3475           <field name="name">Reprises prov risq,chg except.</field>
3476           <field name="user_type" ref="account_type_expense"/>
3477
3478           <field name="parent_id" ref="account_662"/>
3479           <field name="type">other</field>
3480         </record>
3481         <record id="account_663000" model="account.account.template">
3482           <field name="code">663000</field>
3483           <field name="name">Moins-values sur réalis. d&apos;actifs immob.</field>
3484           <field name="user_type" ref="account_type_expense"/>
3485
3486           <field name="parent_id" ref="account_66"/>
3487           <field name="type">other</field>
3488         </record>
3489         <record id="account_665000" model="account.account.template">
3490           <field name="code">665000</field>
3491           <field name="name">Différences de change exceptionnelles</field>
3492           <field name="user_type" ref="account_type_expense"/>
3493
3494           <field name="parent_id" ref="account_66"/>
3495           <field name="type">other</field>
3496         </record>
3497         <record id="account_668000" model="account.account.template">
3498           <field name="code">668000</field>
3499           <field name="name">Autres charges exceptionnelles</field>
3500           <field name="user_type" ref="account_type_expense"/>
3501
3502           <field name="parent_id" ref="account_66"/>
3503           <field name="type">other</field>
3504         </record>
3505         <record id="account_670000" model="account.account.template">
3506           <field name="code">670000</field>
3507           <field name="name">Impôts luxemb sur le résultat de l&apos;ex.</field>
3508           <field name="user_type" ref="account_type_expense"/>
3509
3510           <field name="parent_id" ref="account_67"/>
3511           <field name="type">other</field>
3512         </record>
3513         <record id="account_671000" model="account.account.template">
3514           <field name="code">671000</field>
3515           <field name="name">Impôts luxemb /résultat d&apos;ex. antérieurs</field>
3516           <field name="user_type" ref="account_type_expense"/>
3517
3518           <field name="parent_id" ref="account_67"/>
3519           <field name="type">other</field>
3520         </record>
3521         <record id="account_672000" model="account.account.template">
3522           <field name="code">672000</field>
3523           <field name="name">Impôts étrangers sur le résultat de l&apos;ex</field>
3524           <field name="user_type" ref="account_type_expense"/>
3525
3526           <field name="parent_id" ref="account_67"/>
3527           <field name="type">other</field>
3528         </record>
3529         <record id="account_673000" model="account.account.template">
3530           <field name="code">673000</field>
3531           <field name="name">Impôts étrgs/résultat d&apos;ex. antérieurs</field>
3532           <field name="user_type" ref="account_type_expense"/>
3533
3534           <field name="parent_id" ref="account_67"/>
3535           <field name="type">other</field>
3536         </record>
3537         <record id="account_674000" model="account.account.template">
3538           <field name="code">674000</field>
3539           <field name="name">Impôts sur résultats exceptionnels</field>
3540           <field name="user_type" ref="account_type_expense"/>
3541
3542           <field name="parent_id" ref="account_67"/>
3543           <field name="type">other</field>
3544         </record>
3545         <record id="account_680000" model="account.account.template">
3546           <field name="code">680000</field>
3547           <field name="name">Transfert aux réserves immunisées</field>
3548           <field name="user_type" ref="account_type_expense"/>
3549
3550           <field name="parent_id" ref="account_6"/>
3551           <field name="type">other</field>
3552         </record>
3553         <record id="account_700000" model="account.account.template">
3554           <field name="code">700000</field>
3555           <field name="name">Ventes et prestations de services</field>
3556           <field name="user_type" ref="account_type_income"/>
3557
3558           <field name="parent_id" ref="account_70"/>
3559           <field name="type">payable</field>
3560         </record>
3561         <record id="account_708000" model="account.account.template">
3562           <field name="code">708000</field>
3563           <field name="name">R.r.r accordés sur ventes</field>
3564           <field name="user_type" ref="account_type_income"/>
3565
3566           <field name="parent_id" ref="account_70"/>
3567           <field name="type">payable</field>
3568         </record>
3569         <record id="account_712000" model="account.account.template">
3570           <field name="code">712000</field>
3571           <field name="name">Variation de stocks des encours de fabr.</field>
3572           <field name="user_type" ref="account_type_income"/>
3573
3574           <field name="parent_id" ref="account_71"/>
3575           <field name="type">payable</field>
3576         </record>
3577         <record id="account_713000" model="account.account.template">
3578           <field name="code">713000</field>
3579           <field name="name">Variation de stocks des produits finis</field>
3580           <field name="user_type" ref="account_type_income"/>
3581
3582           <field name="parent_id" ref="account_71"/>
3583           <field name="type">payable</field>
3584         </record>
3585         <record id="account_720000" model="account.account.template">
3586           <field name="code">720000</field>
3587           <field name="name">Travaux effect. par entreprise elle-même</field>
3588           <field name="user_type" ref="account_type_income"/>
3589
3590           <field name="parent_id" ref="account_7"/>
3591           <field name="type">payable</field>
3592         </record>
3593         <record id="account_740000" model="account.account.template">
3594           <field name="code">740000</field>
3595           <field name="name">Subsides d&apos;exploitation</field>
3596           <field name="user_type" ref="account_type_income"/>
3597
3598           <field name="parent_id" ref="account_74"/>
3599           <field name="type">payable</field>
3600         </record>
3601         <record id="account_741000" model="account.account.template">
3602           <field name="code">741000</field>
3603           <field name="name">Plus-values sur réal. d&apos;immob. corp.</field>
3604           <field name="user_type" ref="account_type_income"/>
3605
3606           <field name="parent_id" ref="account_74"/>
3607           <field name="type">payable</field>
3608         </record>
3609         <record id="account_742000" model="account.account.template">
3610           <field name="code">742000</field>
3611           <field name="name">Plus-values sur réalis. créances comm.</field>
3612           <field name="user_type" ref="account_type_income"/>
3613
3614           <field name="parent_id" ref="account_74"/>
3615           <field name="type">payable</field>
3616         </record>
3617         <record id="account_743000" model="account.account.template">
3618           <field name="code">743000</field>
3619           <field name="name">Récupération de frais de personnel</field>
3620           <field name="user_type" ref="account_type_income"/>
3621
3622           <field name="parent_id" ref="account_74"/>
3623           <field name="type">payable</field>
3624         </record>
3625         <record id="account_744000" model="account.account.template">
3626           <field name="code">744000</field>
3627           <field name="name">Commissions et courtages</field>
3628           <field name="user_type" ref="account_type_income"/>
3629
3630           <field name="parent_id" ref="account_74"/>
3631           <field name="type">payable</field>
3632         </record>
3633         <record id="account_745000" model="account.account.template">
3634           <field name="code">745000</field>
3635           <field name="name">Redevances pour brevets et licences</field>
3636           <field name="user_type" ref="account_type_income"/>
3637
3638           <field name="parent_id" ref="account_74"/>
3639           <field name="type">payable</field>
3640         </record>
3641         <record id="account_746000" model="account.account.template">
3642           <field name="code">746000</field>
3643           <field name="name">Loyers perçus</field>
3644           <field name="user_type" ref="account_type_income"/>
3645
3646           <field name="parent_id" ref="account_74"/>
3647           <field name="type">payable</field>
3648         </record>
3649         <record id="account_748000" model="account.account.template">
3650           <field name="code">748000</field>
3651           <field name="name">Produits d&apos;exploitation divers.</field>
3652           <field name="user_type" ref="account_type_income"/>
3653
3654           <field name="parent_id" ref="account_74"/>
3655           <field name="type">payable</field>
3656         </record>
3657         <record id="account_750000" model="account.account.template">
3658           <field name="code">750000</field>
3659           <field name="name">Produits des participations</field>
3660           <field name="user_type" ref="account_type_income"/>
3661
3662           <field name="parent_id" ref="account_750"/>
3663           <field name="type">payable</field>
3664         </record>
3665         <record id="account_750100" model="account.account.template">
3666           <field name="code">750100</field>
3667           <field name="name">Autres produits des immob. financières</field>
3668           <field name="user_type" ref="account_type_income"/>
3669
3670           <field name="parent_id" ref="account_750"/>
3671           <field name="type">payable</field>
3672         </record>
3673         <record id="account_751000" model="account.account.template">
3674           <field name="code">751000</field>
3675           <field name="name">Produits des valeurs mobilières</field>
3676           <field name="user_type" ref="account_type_income"/>
3677
3678           <field name="parent_id" ref="account_751"/>
3679           <field name="type">payable</field>
3680         </record>
3681         <record id="account_751100" model="account.account.template">
3682           <field name="code">751100</field>
3683           <field name="name">Autres produits des actifs circulants</field>
3684           <field name="user_type" ref="account_type_income"/>
3685
3686           <field name="parent_id" ref="account_751"/>
3687           <field name="type">payable</field>
3688         </record>
3689         <record id="account_752000" model="account.account.template">
3690           <field name="code">752000</field>
3691           <field name="name">Plus-values sur réalis. d&apos;actifs circula</field>
3692           <field name="user_type" ref="account_type_income"/>
3693
3694           <field name="parent_id" ref="account_75"/>
3695           <field name="type">payable</field>
3696         </record>
3697         <record id="account_753000" model="account.account.template">
3698           <field name="code">753000</field>
3699           <field name="name">Subsides en capital et en intérêts</field>
3700           <field name="user_type" ref="account_type_income"/>
3701
3702           <field name="parent_id" ref="account_75"/>
3703           <field name="type">payable</field>
3704         </record>
3705         <record id="account_754000" model="account.account.template">
3706           <field name="code">754000</field>
3707           <field name="name">Différences de change</field>
3708           <field name="user_type" ref="account_type_income"/>
3709
3710           <field name="parent_id" ref="account_75"/>
3711           <field name="type">payable</field>
3712         </record>
3713         <record id="account_754100" model="account.account.template">
3714           <field name="code">754100</field>
3715           <field name="name">Amendes pour retards de paiement</field>
3716           <field name="user_type" ref="account_type_income"/>
3717
3718           <field name="parent_id" ref="account_75"/>
3719           <field name="type">payable</field>
3720         </record>
3721         <record id="account_754200" model="account.account.template">
3722           <field name="code">754200</field>
3723           <field name="name">Intérêts retards de paiement</field>
3724           <field name="user_type" ref="account_type_income"/>
3725
3726           <field name="parent_id" ref="account_75"/>
3727           <field name="type">payable</field>
3728         </record>
3729         <record id="account_755000" model="account.account.template">
3730           <field name="code">755000</field>
3731           <field name="name">Ecarts de conversion de devises</field>
3732           <field name="user_type" ref="account_type_income"/>
3733
3734           <field name="parent_id" ref="account_75"/>
3735           <field name="type">payable</field>
3736         </record>
3737         <record id="account_756000" model="account.account.template">
3738           <field name="code">756000</field>
3739           <field name="name">Autres produits financiers</field>
3740           <field name="user_type" ref="account_type_income"/>
3741
3742           <field name="parent_id" ref="account_75"/>
3743           <field name="type">payable</field>
3744         </record>
3745         <record id="account_757000" model="account.account.template">
3746           <field name="code">757000</field>
3747           <field name="name">Escomptes obtenus</field>
3748           <field name="user_type" ref="account_type_income"/>
3749
3750           <field name="parent_id" ref="account_75"/>
3751           <field name="type">payable</field>
3752         </record>
3753         <record id="account_763000" model="account.account.template">
3754           <field name="code">763000</field>
3755           <field name="name">Plus-values sur réalis. d&apos;actifs immob.</field>
3756           <field name="user_type" ref="account_type_income"/>
3757
3758           <field name="parent_id" ref="account_7"/>
3759           <field name="type">payable</field>
3760         </record>
3761         <record id="account_771000" model="account.account.template">
3762           <field name="code">771000</field>
3763           <field name="name">Régularis. d&apos;impôts luxemb sur résultat</field>
3764           <field name="user_type" ref="account_type_income"/>
3765
3766           <field name="parent_id" ref="account_77"/>
3767           <field name="type">payable</field>
3768         </record>
3769         <record id="account_773000" model="account.account.template">
3770           <field name="code">773000</field>
3771           <field name="name">Régularis. d&apos;impôts étrangers / résultat</field>
3772           <field name="user_type" ref="account_type_income"/>
3773
3774           <field name="parent_id" ref="account_77"/>
3775           <field name="type">payable</field>
3776         </record>
3777
3778
3779             <!-- Chart template -->
3780         <record id="l10nlu_chart_template" model="account.chart.template">
3781             <field name="name">PCMN for Luxembourg</field>
3782             <field name="account_root_id" ref="account_lu_0"/>
3783             <field name="tax_code_root_id" ref="account_tax_code_template_1"/>
3784             <field name="bank_account_view_id" ref="account_550"/>
3785             <field name="property_account_receivable" ref="account_401000"/>
3786             <field name="property_account_payable" ref="account_441000"/>
3787             <field name="property_account_expense_categ" ref="account_600000"/>
3788             <field name="property_account_income_categ" ref="account_700000"/>
3789         </record>
3790
3791
3792     </data>
3793 </openerp>