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>
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>
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>
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>
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>
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>
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>
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>
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"/>
66 <record id="account_1" model="account.account.template">
67 <field name="code">1</field>
68 <field name="name">Fonds propres, prov. & dettes + d'1an</field>
69 <field name="user_type" ref="account_type_liability"/>
71 <field name="parent_id" ref="account_lu_0"/>
72 <field name="type" >view</field>
74 <record id="account_2" model="account.account.template">
75 <field name="code">2</field>
76 <field name="name">Immobilis., dettes & créances à + d'1 an</field>
77 <field name="user_type" ref="account_type_asset"/>
79 <field name="parent_id" ref="account_lu_0"/>
80 <field name="type" >view</field>
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'exécution</field>
85 <field name="user_type" ref="account_type_asset"/>
87 <field name="parent_id" ref="account_lu_0"/>
88 <field name="type" >view</field>
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"/>
95 <field name="parent_id" ref="account_lu_0"/>
96 <field name="type" >view</field>
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"/>
103 <field name="parent_id" ref="account_lu_0"/>
104 <field name="type" >view</field>
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"/>
111 <field name="parent_id" ref="account_lu_0"/>
112 <field name="type" >view</field>
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"/>
119 <field name="parent_id" ref="account_lu_0"/>
120 <field name="type">view</field>
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"/>
127 <field name="parent_id" ref="account_1"/>
128 <field name="type" >view</field>
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"/>
135 <field name="parent_id" ref="account_1"/>
136 <field name="type" >view</field>
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"/>
143 <field name="parent_id" ref="account_1"/>
144 <field name="type" >view</field>
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"/>
151 <field name="parent_id" ref="account_1"/>
152 <field name="type" >view</field>
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"/>
159 <field name="parent_id" ref="account_1"/>
160 <field name="type" >view</field>
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"/>
167 <field name="parent_id" ref="account_1"/>
168 <field name="type" >view</field>
170 <record id="account_17" model="account.account.template">
171 <field name="code">17</field>
172 <field name="name">Dettes à plus d'un an</field>
173 <field name="user_type" ref="account_type_liability"/>
175 <field name="parent_id" ref="account_1"/>
176 <field name="type" >view</field>
178 <record id="account_20" model="account.account.template">
179 <field name="code">20</field>
180 <field name="name">Frais d'établissement</field>
181 <field name="user_type" ref="account_type_asset"/>
183 <field name="parent_id" ref="account_2"/>
184 <field name="type" >view</field>
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"/>
191 <field name="parent_id" ref="account_2"/>
192 <field name="type" >view</field>
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"/>
199 <field name="parent_id" ref="account_2"/>
200 <field name="type" >view</field>
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"/>
207 <field name="parent_id" ref="account_2"/>
208 <field name="type" >view</field>
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"/>
215 <field name="parent_id" ref="account_2"/>
216 <field name="type" >view</field>
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"/>
223 <field name="parent_id" ref="account_2"/>
224 <field name="type" >view</field>
226 <record id="account_27" model="account.account.template">
227 <field name="code">27</field>
228 <field name="name">Immobilis. corp. en cours & acptes versé</field>
229 <field name="user_type" ref="account_type_asset"/>
231 <field name="parent_id" ref="account_2"/>
232 <field name="type" >view</field>
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"/>
239 <field name="parent_id" ref="account_2"/>
240 <field name="type" >view</field>
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"/>
247 <field name="parent_id" ref="account_3"/>
248 <field name="type" >view</field>
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"/>
255 <field name="parent_id" ref="account_3"/>
256 <field name="type" >view</field>
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"/>
263 <field name="parent_id" ref="account_3"/>
264 <field name="type" >view</field>
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"/>
271 <field name="parent_id" ref="account_3"/>
272 <field name="type" >view</field>
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"/>
279 <field name="parent_id" ref="account_3"/>
280 <field name="type" >view</field>
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"/>
287 <field name="parent_id" ref="account_3"/>
288 <field name="type" >view</field>
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"/>
295 <field name="parent_id" ref="account_4"/>
296 <field name="type" >view</field>
298 <record id="account_41" model="account.account.template">
299 <field name="code">41</field>
300 <field name="name">Autres créances à - d'un an</field>
301 <field name="user_type" ref="account_type_asset"/>
303 <field name="parent_id" ref="account_4"/>
304 <field name="type" >view</field>
306 <record id="account_42" model="account.account.template">
307 <field name="code">42</field>
308 <field name="name">Dettes à + d'1 an échéant dans l'année</field>
309 <field name="user_type" ref="account_type_liability"/>
311 <field name="parent_id" ref="account_4"/>
312 <field name="type" >view</field>
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"/>
319 <field name="parent_id" ref="account_4"/>
320 <field name="type" >view</field>
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"/>
327 <field name="parent_id" ref="account_4"/>
328 <field name="type" >view</field>
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"/>
335 <field name="parent_id" ref="account_4"/>
336 <field name="type" >view</field>
338 <record id="account_47" model="account.account.template">
339 <field name="code">47</field>
340 <field name="name">Dettes suite à l'affect. des résultats</field>
341 <field name="user_type" ref="account_type_liability"/>
343 <field name="parent_id" ref="account_4"/>
344 <field name="type" >view</field>
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"/>
351 <field name="parent_id" ref="account_4"/>
352 <field name="type" >view</field>
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'att</field>
357 <field name="user_type" ref="account_type_root"/>
359 <field name="parent_id" ref="account_4"/>
360 <field name="type" >view</field>
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"/>
367 <field name="parent_id" ref="account_5"/>
368 <field name="type" >view</field>
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"/>
375 <field name="parent_id" ref="account_5"/>
376 <field name="type" >view</field>
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"/>
383 <field name="parent_id" ref="account_5"/>
384 <field name="type" >view</field>
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"/>
391 <field name="parent_id" ref="account_5"/>
392 <field name="type" >view</field>
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"/>
399 <field name="parent_id" ref="account_5"/>
400 <field name="type" >view</field>
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"/>
407 <field name="parent_id" ref="account_5"/>
408 <field name="type" >view</field>
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"/>
415 <field name="parent_id" ref="account_6"/>
416 <field name="type" >view</field>
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"/>
423 <field name="parent_id" ref="account_6"/>
424 <field name="type" >view</field>
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"/>
431 <field name="parent_id" ref="account_6"/>
432 <field name="type" >view</field>
434 <record id="account_64" model="account.account.template">
435 <field name="code">64</field>
436 <field name="name">Autres charges d'exploitation</field>
437 <field name="user_type" ref="account_type_expense"/>
439 <field name="parent_id" ref="account_6"/>
440 <field name="type" >view</field>
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"/>
447 <field name="parent_id" ref="account_6"/>
448 <field name="type" >view</field>
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"/>
455 <field name="parent_id" ref="account_6"/>
456 <field name="type" >view</field>
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"/>
463 <field name="parent_id" ref="account_6"/>
464 <field name="type" >view</field>
466 <record id="account_70" model="account.account.template">
467 <field name="code">70</field>
468 <field name="name">Chiffre d'affaires</field>
469 <field name="user_type" ref="account_type_income"/>
471 <field name="parent_id" ref="account_7"/>
472 <field name="type">view</field>
474 <record id="account_71" model="account.account.template">
475 <field name="code">71</field>
476 <field name="name">Variation des stocks & comm. en cours</field>
477 <field name="user_type" ref="account_type_income"/>
479 <field name="parent_id" ref="account_7"/>
480 <field name="type">view</field>
482 <record id="account_74" model="account.account.template">
483 <field name="code">74</field>
484 <field name="name">Autres produits d'exploitation</field>
485 <field name="user_type" ref="account_type_income"/>
487 <field name="parent_id" ref="account_7"/>
488 <field name="type">view</field>
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"/>
495 <field name="parent_id" ref="account_7"/>
496 <field name="type">view</field>
498 <record id="account_77" model="account.account.template">
499 <field name="code">77</field>
500 <field name="name">Régul. d'impôts & reprises prov. fisc.</field>
501 <field name="user_type" ref="account_type_income"/>
503 <field name="parent_id" ref="account_7"/>
504 <field name="type">view</field>
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"/>
511 <field name="parent_id" ref="account_14"/>
512 <field name="type" >view</field>
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"/>
519 <field name="parent_id" ref="account_17"/>
520 <field name="type" >view</field>
522 <record id="account_200" model="account.account.template">
523 <field name="code">200</field>
524 <field name="name">Frais de constitution et d'augm. capital</field>
525 <field name="user_type" ref="account_type_asset"/>
527 <field name="parent_id" ref="account_20"/>
528 <field name="type" >view</field>
530 <record id="account_201" model="account.account.template">
531 <field name="code">201</field>
532 <field name="name">Frais d'augmentation de capital</field>
533 <field name="user_type" ref="account_type_asset"/>
535 <field name="parent_id" ref="account_20"/>
536 <field name="type" >view</field>
538 <record id="account_202" model="account.account.template">
539 <field name="code">202</field>
540 <field name="name">Fr.d'emission d'empr,prime remboursement</field>
541 <field name="user_type" ref="account_type_asset"/>
543 <field name="parent_id" ref="account_20"/>
544 <field name="type" >view</field>
546 <record id="account_203" model="account.account.template">
547 <field name="code">203</field>
548 <field name="name">Autres frais d'établissement</field>
549 <field name="user_type" ref="account_type_asset"/>
551 <field name="parent_id" ref="account_20"/>
552 <field name="type" >view</field>
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"/>
559 <field name="parent_id" ref="account_20"/>
560 <field name="type" >view</field>
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"/>
567 <field name="parent_id" ref="account_21"/>
568 <field name="type" >view</field>
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"/>
575 <field name="parent_id" ref="account_21"/>
576 <field name="type" >view</field>
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"/>
583 <field name="parent_id" ref="account_21"/>
584 <field name="type" >view</field>
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"/>
591 <field name="parent_id" ref="account_22"/>
592 <field name="type" >view</field>
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"/>
599 <field name="parent_id" ref="account_22"/>
600 <field name="type" >view</field>
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"/>
607 <field name="parent_id" ref="account_22"/>
608 <field name="type" >view</field>
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"/>
615 <field name="parent_id" ref="account_22"/>
616 <field name="type" >view</field>
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"/>
623 <field name="parent_id" ref="account_23"/>
624 <field name="type" >view</field>
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"/>
631 <field name="parent_id" ref="account_23"/>
632 <field name="type" >view</field>
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"/>
639 <field name="parent_id" ref="account_24"/>
640 <field name="type" >view</field>
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"/>
647 <field name="parent_id" ref="account_24"/>
648 <field name="type" >view</field>
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"/>
655 <field name="parent_id" ref="account_24"/>
656 <field name="type" >view</field>
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"/>
663 <field name="parent_id" ref="account_28"/>
664 <field name="type" >view</field>
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"/>
671 <field name="parent_id" ref="account_28"/>
672 <field name="type" >view</field>
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"/>
679 <field name="parent_id" ref="account_28"/>
680 <field name="type" >view</field>
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"/>
687 <field name="parent_id" ref="account_28"/>
688 <field name="type" >view</field>
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"/>
695 <field name="parent_id" ref="account_2"/>
696 <field name="type" >view</field>
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"/>
703 <field name="parent_id" ref="account_2"/>
704 <field name="type" >view</field>
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"/>
711 <field name="parent_id" ref="account_41"/>
712 <field name="type" >view</field>
714 <record id="account_425" model="account.account.template">
715 <field name="code">425</field>
716 <field name="name">Dettes commerciales échéant ds l'année</field>
717 <field name="user_type" ref="account_type_liability"/>
719 <field name="parent_id" ref="account_42"/>
720 <field name="type" >view</field>
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"/>
727 <field name="parent_id" ref="account_45"/>
728 <field name="type" >view</field>
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"/>
735 <field name="parent_id" ref="account_45"/>
736 <field name="type" >view</field>
738 <record id="account_512" model="account.account.template">
739 <field name="code">512</field>
740 <field name="name">Actions & parts - options acquises</field>
741 <field name="user_type" ref="account_type_asset"/>
743 <field name="parent_id" ref="account_51"/>
744 <field name="type" >view</field>
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"/>
751 <field name="parent_id" ref="account_55"/>
752 <field name="type" >view</field>
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"/>
759 <field name="parent_id" ref="account_60"/>
760 <field name="type" >view</field>
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"/>
767 <field name="parent_id" ref="account_61"/>
768 <field name="type" >view</field>
770 <record id="account_612" model="account.account.template">
771 <field name="code">612</field>
772 <field name="name">Fournitures faites à l'entreprise</field>
773 <field name="user_type" ref="account_type_expense"/>
775 <field name="parent_id" ref="account_61"/>
776 <field name="type" >view</field>
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"/>
783 <field name="parent_id" ref="account_61"/>
784 <field name="type" >view</field>
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"/>
791 <field name="parent_id" ref="account_61"/>
792 <field name="type" >view</field>
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"/>
799 <field name="parent_id" ref="account_62"/>
800 <field name="type" >view</field>
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"/>
807 <field name="parent_id" ref="account_62"/>
808 <field name="type" >view</field>
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"/>
815 <field name="parent_id" ref="account_62"/>
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"/>
822 <field name="parent_id" ref="account_6"/>
823 <field name="type" >view</field>
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"/>
830 <field name="parent_id" ref="account_6"/>
831 <field name="type" >view</field>
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"/>
838 <field name="parent_id" ref="account_6"/>
839 <field name="type" >view</field>
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"/>
846 <field name="parent_id" ref="account_6"/>
847 <field name="type" >view</field>
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"/>
854 <field name="parent_id" ref="account_6"/>
855 <field name="type" >view</field>
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"/>
862 <field name="parent_id" ref="account_6"/>
863 <field name="type" >view</field>
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"/>
870 <field name="parent_id" ref="account_6"/>
871 <field name="type" >view</field>
873 <record id="account_637" model="account.account.template">
874 <field name="code">637</field>
875 <field name="name">Provisions pour autres risques & charges</field>
876 <field name="user_type" ref="account_type_expense"/>
878 <field name="parent_id" ref="account_6"/>
879 <field name="type" >view</field>
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"/>
886 <field name="parent_id" ref="account_64"/>
887 <field name="type" >view</field>
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"/>
894 <field name="parent_id" ref="account_65"/>
895 <field name="type" >view</field>
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"/>
902 <field name="parent_id" ref="account_66"/>
903 <field name="type" >view</field>
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"/>
910 <field name="parent_id" ref="account_66"/>
911 <field name="type" >view</field>
913 <record id="account_662" model="account.account.template">
914 <field name="code">662</field>
915 <field name="name">Provisions pour risques & charges except</field>
916 <field name="user_type" ref="account_type_expense"/>
918 <field name="parent_id" ref="account_66"/>
919 <field name="type" >view</field>
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"/>
926 <field name="parent_id" ref="account_75"/>
927 <field name="type">view</field>
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"/>
934 <field name="parent_id" ref="account_75"/>
935 <field name="type">view</field>
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"/>
942 <field name="parent_id" ref="account_175"/>
943 <field name="type">view</field>
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"/>
950 <field name="parent_id" ref="account_175"/>
951 <field name="type">view</field>
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"/>
958 <field name="parent_id" ref="account_612"/>
959 <field name="type">view</field>
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"/>
966 <field name="parent_id" ref="account_612"/>
967 <field name="type">view</field>
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"/>
974 <field name="parent_id" ref="account_10"/>
975 <field name="type">other</field>
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"/>
982 <field name="parent_id" ref="account_10"/>
983 <field name="type">other</field>
985 <record id="account_109000" model="account.account.template">
986 <field name="code">109000</field>
987 <field name="name">Compte de l'exploitant</field>
988 <field name="user_type" ref="account_type_liability"/>
990 <field name="parent_id" ref="account_10"/>
991 <field name="type">other</field>
993 <record id="account_110000" model="account.account.template">
994 <field name="code">110000</field>
995 <field name="name">Primes d'émission</field>
996 <field name="user_type" ref="account_type_liability"/>
998 <field name="parent_id" ref="account_1"/>
999 <field name="type">other</field>
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"/>
1006 <field name="parent_id" ref="account_12"/>
1007 <field name="type">other</field>
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"/>
1014 <field name="parent_id" ref="account_12"/>
1015 <field name="type">other</field>
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"/>
1022 <field name="parent_id" ref="account_12"/>
1023 <field name="type">other</field>
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"/>
1030 <field name="parent_id" ref="account_12"/>
1031 <field name="type">other</field>
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"/>
1038 <field name="parent_id" ref="account_12"/>
1039 <field name="type">other</field>
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"/>
1046 <field name="parent_id" ref="account_13"/>
1047 <field name="type">other</field>
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"/>
1054 <field name="parent_id" ref="account_13"/>
1055 <field name="type">other</field>
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"/>
1062 <field name="parent_id" ref="account_13"/>
1063 <field name="type">other</field>
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"/>
1070 <field name="parent_id" ref="account_13"/>
1071 <field name="type">other</field>
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"/>
1078 <field name="parent_id" ref="account_13"/>
1079 <field name="type">other</field>
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"/>
1086 <field name="parent_id" ref="account_140"/>
1087 <field name="type">other</field>
1089 <record id="account_140100" model="account.account.template">
1090 <field name="code">140100</field>
1091 <field name="name">Bénéfice de l'exercice</field>
1092 <field name="user_type" ref="account_type_root"/>
1094 <field name="parent_id" ref="account_140"/>
1095 <field name="type">other</field>
1097 <record id="account_140200" model="account.account.template">
1098 <field name="code">140200</field>
1099 <field name="name">Perte de l'exercice</field>
1100 <field name="user_type" ref="account_type_root"/>
1102 <field name="parent_id" ref="account_140"/>
1103 <field name="type">other</field>
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"/>
1110 <field name="parent_id" ref="account_14"/>
1111 <field name="type">other</field>
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"/>
1118 <field name="parent_id" ref="account_15"/>
1119 <field name="type">other</field>
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"/>
1126 <field name="parent_id" ref="account_15"/>
1127 <field name="type">other</field>
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"/>
1134 <field name="parent_id" ref="account_16"/>
1135 <field name="type">other</field>
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"/>
1142 <field name="parent_id" ref="account_16"/>
1143 <field name="type">other</field>
1145 <record id="account_162000" model="account.account.template">
1146 <field name="code">162000</field>
1147 <field name="name">Provisions pr grosses rép. & gros entr.</field>
1148 <field name="user_type" ref="account_type_liability"/>
1150 <field name="parent_id" ref="account_16"/>
1151 <field name="type">other</field>
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"/>
1158 <field name="parent_id" ref="account_16"/>
1159 <field name="type">other</field>
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"/>
1166 <field name="parent_id" ref="account_16"/>
1167 <field name="type">other</field>
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"/>
1174 <field name="parent_id" ref="account_16"/>
1175 <field name="type">other</field>
1177 <record id="account_165400" model="account.account.template">
1178 <field name="code">165400</field>
1179 <field name="name">Provisions pour autres risques & charges</field>
1180 <field name="user_type" ref="account_type_liability"/>
1182 <field name="parent_id" ref="account_16"/>
1183 <field name="type">other</field>
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"/>
1190 <field name="parent_id" ref="account_16"/>
1191 <field name="type">other</field>
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"/>
1198 <field name="parent_id" ref="account_16"/>
1199 <field name="type">other</field>
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"/>
1206 <field name="parent_id" ref="account_16"/>
1207 <field name="type">other</field>
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"/>
1214 <field name="parent_id" ref="account_17"/>
1215 <field name="type">other</field>
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"/>
1222 <field name="parent_id" ref="account_17"/>
1223 <field name="type">other</field>
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"/>
1230 <field name="parent_id" ref="account_17"/>
1231 <field name="type">other</field>
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"/>
1238 <field name="parent_id" ref="account_17"/>
1239 <field name="type">other</field>
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"/>
1246 <field name="parent_id" ref="account_17"/>
1247 <field name="type">other</field>
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"/>
1254 <field name="parent_id" ref="account_1750"/>
1255 <field name="type">other</field>
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"/>
1262 <field name="parent_id" ref="account_1750"/>
1263 <field name="type">other</field>
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"/>
1270 <field name="parent_id" ref="account_1751"/>
1271 <field name="type">other</field>
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"/>
1278 <field name="parent_id" ref="account_1751"/>
1279 <field name="type">other</field>
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"/>
1286 <field name="parent_id" ref="account_17"/>
1287 <field name="type">other</field>
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"/>
1294 <field name="parent_id" ref="account_17"/>
1295 <field name="type">other</field>
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"/>
1302 <field name="parent_id" ref="account_17"/>
1303 <field name="type">other</field>
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"/>
1310 <field name="parent_id" ref="account_17"/>
1311 <field name="type">other</field>
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"/>
1318 <field name="parent_id" ref="account_17"/>
1319 <field name="type">other</field>
1321 <record id="account_180000" model="account.account.template">
1322 <field name="code">180000</field>
1323 <field name="name">Comptes de liaison établiss. & succurs.</field>
1324 <field name="user_type" ref="account_type_root"/>
1326 <field name="parent_id" ref="account_1"/>
1327 <field name="type">other</field>
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"/>
1334 <field name="parent_id" ref="account_200"/>
1335 <field name="type">other</field>
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"/>
1342 <field name="parent_id" ref="account_200"/>
1343 <field name="type">other</field>
1345 <record id="account_201000" model="account.account.template">
1346 <field name="code">201000</field>
1347 <field name="name">Frais d'augmentation de capital</field>
1348 <field name="user_type" ref="account_type_root"/>
1350 <field name="parent_id" ref="account_201"/>
1351 <field name="type">other</field>
1353 <record id="account_201900" model="account.account.template">
1354 <field name="code">201900</field>
1355 <field name="name">Amort s/fr d'augmentation du capital</field>
1356 <field name="user_type" ref="account_type_root"/>
1358 <field name="parent_id" ref="account_201"/>
1359 <field name="type">other</field>
1361 <record id="account_202000" model="account.account.template">
1362 <field name="code">202000</field>
1363 <field name="name">Fr.d'emission d'empr,prime remboursement</field>
1364 <field name="user_type" ref="account_type_root"/>
1366 <field name="parent_id" ref="account_202"/>
1367 <field name="type">other</field>
1369 <record id="account_202900" model="account.account.template">
1370 <field name="code">202900</field>
1371 <field name="name">Amort s/fr d'émission d'emprunts</field>
1372 <field name="user_type" ref="account_type_root"/>
1374 <field name="parent_id" ref="account_202"/>
1375 <field name="type">other</field>
1377 <record id="account_203000" model="account.account.template">
1378 <field name="code">203000</field>
1379 <field name="name">Autres frais d'établissement</field>
1380 <field name="user_type" ref="account_type_root"/>
1382 <field name="parent_id" ref="account_203"/>
1383 <field name="type">other</field>
1385 <record id="account_203900" model="account.account.template">
1386 <field name="code">203900</field>
1387 <field name="name">Amort s/autres fr d'établissement</field>
1388 <field name="user_type" ref="account_type_root"/>
1390 <field name="parent_id" ref="account_203"/>
1391 <field name="type">other</field>
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"/>
1398 <field name="parent_id" ref="account_204"/>
1399 <field name="type">other</field>
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"/>
1406 <field name="parent_id" ref="account_204"/>
1407 <field name="type">other</field>
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"/>
1414 <field name="parent_id" ref="account_210"/>
1415 <field name="type">other</field>
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"/>
1422 <field name="parent_id" ref="account_210"/>
1423 <field name="type">other</field>
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"/>
1430 <field name="parent_id" ref="account_211"/>
1431 <field name="type">other</field>
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"/>
1438 <field name="parent_id" ref="account_211"/>
1439 <field name="type">other</field>
1441 <record id="account_211200" model="account.account.template">
1442 <field name="code">211200</field>
1443 <field name="name">Conc., brevets créés par l'entr. même</field>
1444 <field name="user_type" ref="account_type_root"/>
1446 <field name="parent_id" ref="account_211"/>
1447 <field name="type">other</field>
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"/>
1454 <field name="parent_id" ref="account_211"/>
1455 <field name="type">other</field>
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"/>
1462 <field name="parent_id" ref="account_212"/>
1463 <field name="type">other</field>
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"/>
1470 <field name="parent_id" ref="account_212"/>
1471 <field name="type">other</field>
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"/>
1478 <field name="parent_id" ref="account_21"/>
1479 <field name="type">other</field>
1481 <record id="account_214000" model="account.account.template">
1482 <field name="code">214000</field>
1483 <field name="name">Surprix afférent à l'acquisit. d'1 part.</field>
1484 <field name="user_type" ref="account_type_asset"/>
1486 <field name="parent_id" ref="account_21"/>
1487 <field name="type">other</field>
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"/>
1494 <field name="parent_id" ref="account_220"/>
1495 <field name="type">other</field>
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"/>
1502 <field name="parent_id" ref="account_220"/>
1503 <field name="type">other</field>
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"/>
1510 <field name="parent_id" ref="account_220"/>
1511 <field name="type">other</field>
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"/>
1518 <field name="parent_id" ref="account_221"/>
1519 <field name="type">other</field>
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"/>
1526 <field name="parent_id" ref="account_221"/>
1527 <field name="type">other</field>
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"/>
1534 <field name="parent_id" ref="account_222"/>
1535 <field name="type">other</field>
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"/>
1542 <field name="parent_id" ref="account_222"/>
1543 <field name="type">other</field>
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"/>
1550 <field name="parent_id" ref="account_223"/>
1551 <field name="type">other</field>
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"/>
1558 <field name="parent_id" ref="account_223"/>
1559 <field name="type">other</field>
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"/>
1566 <field name="parent_id" ref="account_230"/>
1567 <field name="type">other</field>
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"/>
1574 <field name="parent_id" ref="account_230"/>
1575 <field name="type">other</field>
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"/>
1582 <field name="parent_id" ref="account_231"/>
1583 <field name="type">other</field>
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"/>
1590 <field name="parent_id" ref="account_231"/>
1591 <field name="type">other</field>
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"/>
1598 <field name="parent_id" ref="account_23"/>
1599 <field name="type">other</field>
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"/>
1606 <field name="parent_id" ref="account_23"/>
1607 <field name="type">other</field>
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"/>
1614 <field name="parent_id" ref="account_23"/>
1615 <field name="type">other</field>
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"/>
1622 <field name="parent_id" ref="account_23"/>
1623 <field name="type">other</field>
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"/>
1630 <field name="parent_id" ref="account_240"/>
1631 <field name="type">other</field>
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"/>
1638 <field name="parent_id" ref="account_240"/>
1639 <field name="type">other</field>
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"/>
1646 <field name="parent_id" ref="account_241"/>
1647 <field name="type">other</field>
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"/>
1654 <field name="parent_id" ref="account_241"/>
1655 <field name="type">other</field>
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"/>
1662 <field name="parent_id" ref="account_242"/>
1663 <field name="type">other</field>
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"/>
1670 <field name="parent_id" ref="account_242"/>
1671 <field name="type">other</field>
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"/>
1678 <field name="parent_id" ref="account_24"/>
1679 <field name="type">other</field>
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"/>
1686 <field name="parent_id" ref="account_24"/>
1687 <field name="type">other</field>
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"/>
1694 <field name="parent_id" ref="account_25"/>
1695 <field name="type">other</field>
1697 <record id="account_251000" model="account.account.template">
1698 <field name="code">251000</field>
1699 <field name="name">Install., machines & out. en loc.-fin.</field>
1700 <field name="user_type" ref="account_type_asset"/>
1702 <field name="parent_id" ref="account_25"/>
1703 <field name="type">other</field>
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"/>
1710 <field name="parent_id" ref="account_25"/>
1711 <field name="type">other</field>
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"/>
1718 <field name="parent_id" ref="account_2"/>
1719 <field name="type">other</field>
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"/>
1726 <field name="parent_id" ref="account_27"/>
1727 <field name="type">other</field>
1729 <record id="account_271000" model="account.account.template">
1730 <field name="code">271000</field>
1731 <field name="name">Avances & acptes versés / immob.en cours</field>
1732 <field name="user_type" ref="account_type_asset"/>
1734 <field name="parent_id" ref="account_27"/>
1735 <field name="type">other</field>
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"/>
1742 <field name="parent_id" ref="account_280"/>
1743 <field name="type">other</field>
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"/>
1750 <field name="parent_id" ref="account_280"/>
1751 <field name="type">other</field>
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"/>
1758 <field name="parent_id" ref="account_280"/>
1759 <field name="type">other</field>
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"/>
1766 <field name="parent_id" ref="account_280"/>
1767 <field name="type">other</field>
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"/>
1774 <field name="parent_id" ref="account_281"/>
1775 <field name="type">other</field>
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"/>
1782 <field name="parent_id" ref="account_281"/>
1783 <field name="type">other</field>
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"/>
1790 <field name="parent_id" ref="account_281"/>
1791 <field name="type">other</field>
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"/>
1798 <field name="parent_id" ref="account_281"/>
1799 <field name="type">other</field>
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"/>
1806 <field name="parent_id" ref="account_282"/>
1807 <field name="type">other</field>
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"/>
1814 <field name="parent_id" ref="account_282"/>
1815 <field name="type">other</field>
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"/>
1822 <field name="parent_id" ref="account_282"/>
1823 <field name="type">other</field>
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"/>
1830 <field name="parent_id" ref="account_282"/>
1831 <field name="type">other</field>
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"/>
1838 <field name="parent_id" ref="account_283"/>
1839 <field name="type">other</field>
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"/>
1846 <field name="parent_id" ref="account_283"/>
1847 <field name="type">other</field>
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"/>
1854 <field name="parent_id" ref="account_283"/>
1855 <field name="type">other</field>
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"/>
1862 <field name="parent_id" ref="account_283"/>
1863 <field name="type">other</field>
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"/>
1870 <field name="parent_id" ref="account_283"/>
1871 <field name="type">other</field>
1873 <record id="account_284000" model="account.account.template">
1874 <field name="code">284000</field>
1875 <field name="name">Titres à caractère d'immobilisation</field>
1876 <field name="user_type" ref="account_type_root"/>
1878 <field name="parent_id" ref="account_28"/>
1879 <field name="type">other</field>
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"/>
1886 <field name="parent_id" ref="account_28"/>
1887 <field name="type">other</field>
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"/>
1894 <field name="parent_id" ref="account_28"/>
1895 <field name="type">other</field>
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"/>
1902 <field name="parent_id" ref="account_28"/>
1903 <field name="type">other</field>
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"/>
1910 <field name="parent_id" ref="account_290"/>
1911 <field name="type">other</field>
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"/>
1918 <field name="parent_id" ref="account_290"/>
1919 <field name="type">other</field>
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"/>
1926 <field name="parent_id" ref="account_290"/>
1927 <field name="type">other</field>
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"/>
1934 <field name="parent_id" ref="account_290"/>
1935 <field name="type">other</field>
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"/>
1942 <field name="parent_id" ref="account_290"/>
1943 <field name="type">other</field>
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"/>
1950 <field name="parent_id" ref="account_291"/>
1951 <field name="type">other</field>
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"/>
1958 <field name="parent_id" ref="account_291"/>
1959 <field name="type">other</field>
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"/>
1966 <field name="parent_id" ref="account_291"/>
1967 <field name="type">other</field>
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"/>
1974 <field name="parent_id" ref="account_291"/>
1975 <field name="type">other</field>
1977 <record id="account_300000" model="account.account.template">
1978 <field name="code">300000</field>
1979 <field name="name">Stocks matières premières val. d'acquis.</field>
1980 <field name="user_type" ref="account_type_asset"/>
1982 <field name="parent_id" ref="account_30"/>
1983 <field name="type">other</field>
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"/>
1990 <field name="parent_id" ref="account_30"/>
1991 <field name="type">other</field>
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"/>
1998 <field name="parent_id" ref="account_31"/>
1999 <field name="type">other</field>
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"/>
2006 <field name="parent_id" ref="account_31"/>
2007 <field name="type">other</field>
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"/>
2014 <field name="parent_id" ref="account_31"/>
2015 <field name="type">other</field>
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'acquis.</field>
2020 <field name="user_type" ref="account_type_asset"/>
2022 <field name="parent_id" ref="account_32"/>
2023 <field name="type">other</field>
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"/>
2030 <field name="parent_id" ref="account_32"/>
2031 <field name="type">other</field>
2033 <record id="account_330000" model="account.account.template">
2034 <field name="code">330000</field>
2035 <field name="name">Valeur d'acquisition des produits finis</field>
2036 <field name="user_type" ref="account_type_asset"/>
2038 <field name="parent_id" ref="account_33"/>
2039 <field name="type">other</field>
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"/>
2046 <field name="parent_id" ref="account_33"/>
2047 <field name="type">other</field>
2049 <record id="account_340000" model="account.account.template">
2050 <field name="code">340000</field>
2051 <field name="name">Stocks marchandises - valeur d'acquis.</field>
2052 <field name="user_type" ref="account_type_asset"/>
2054 <field name="parent_id" ref="account_34"/>
2055 <field name="type">other</field>
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"/>
2062 <field name="parent_id" ref="account_34"/>
2063 <field name="type">other</field>
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"/>
2070 <field name="parent_id" ref="account_36"/>
2071 <field name="type">other</field>
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"/>
2078 <field name="parent_id" ref="account_36"/>
2079 <field name="type">other</field>
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"/>
2086 <field name="parent_id" ref="account_40"/>
2087 <field name="type">other</field>
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>
2095 <field name="parent_id" ref="account_40"/>
2096 <field name="type">receivable</field>
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"/>
2104 <field name="parent_id" ref="account_40"/>
2105 <field name="type">receivable</field>
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"/>
2112 <field name="parent_id" ref="account_40"/>
2113 <field name="type">other</field>
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"/>
2120 <field name="parent_id" ref="account_40"/>
2121 <field name="type">payable</field>
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"/>
2128 <field name="parent_id" ref="account_40"/>
2129 <field name="type">other</field>
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"/>
2136 <field name="parent_id" ref="account_40"/>
2137 <field name="type">other</field>
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"/>
2144 <field name="parent_id" ref="account_40"/>
2145 <field name="type">other</field>
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"/>
2152 <field name="parent_id" ref="account_41"/>
2153 <field name="type">other</field>
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>
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'origine amont</field>
2166 <field name="user_type" ref="account_type_asset"/>
2168 <field name="parent_id" ref="account_411"/>
2169 <field name="type">other</field>
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"/>
2176 <field name="parent_id" ref="account_411"/>
2177 <field name="type">other</field>
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"/>
2184 <field name="parent_id" ref="account_41"/>
2185 <field name="type">other</field>
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"/>
2192 <field name="parent_id" ref="account_41"/>
2193 <field name="type">other</field>
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"/>
2200 <field name="parent_id" ref="account_41"/>
2201 <field name="type">other</field>
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"/>
2208 <field name="parent_id" ref="account_41"/>
2209 <field name="type">other</field>
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"/>
2216 <field name="parent_id" ref="account_41"/>
2217 <field name="type">other</field>
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"/>
2224 <field name="parent_id" ref="account_41"/>
2225 <field name="type">other</field>
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"/>
2232 <field name="parent_id" ref="account_41"/>
2233 <field name="type">other</field>
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"/>
2240 <field name="parent_id" ref="account_41"/>
2241 <field name="type">other</field>
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"/>
2248 <field name="parent_id" ref="account_42"/>
2249 <field name="type">other</field>
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"/>
2256 <field name="parent_id" ref="account_42"/>
2257 <field name="type">other</field>
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"/>
2264 <field name="parent_id" ref="account_42"/>
2265 <field name="type">other</field>
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"/>
2272 <field name="parent_id" ref="account_42"/>
2273 <field name="type">other</field>
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"/>
2280 <field name="parent_id" ref="account_42"/>
2281 <field name="type">other</field>
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"/>
2288 <field name="parent_id" ref="account_425"/>
2289 <field name="type">other</field>
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"/>
2296 <field name="parent_id" ref="account_425"/>
2297 <field name="type">other</field>
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'an</field>
2302 <field name="user_type" ref="account_type_liability"/>
2304 <field name="parent_id" ref="account_42"/>
2305 <field name="type">other</field>
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"/>
2312 <field name="parent_id" ref="account_42"/>
2313 <field name="type">other</field>
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"/>
2320 <field name="parent_id" ref="account_42"/>
2321 <field name="type">other</field>
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"/>
2328 <field name="parent_id" ref="account_42"/>
2329 <field name="type">other</field>
2331 <record id="account_429000" model="account.account.template">
2332 <field name="code">429000</field>
2333 <field name="name">Dettes diverses échéant dans l'année</field>
2334 <field name="user_type" ref="account_type_liability"/>
2336 <field name="parent_id" ref="account_42"/>
2337 <field name="type">other</field>
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"/>
2344 <field name="parent_id" ref="account_43"/>
2345 <field name="type">other</field>
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"/>
2352 <field name="parent_id" ref="account_43"/>
2353 <field name="type">other</field>
2355 <record id="account_432000" model="account.account.template">
2356 <field name="code">432000</field>
2357 <field name="name">Banques-crédit d'acceptation</field>
2358 <field name="user_type" ref="account_type_liability"/>
2360 <field name="parent_id" ref="account_43"/>
2361 <field name="type">other</field>
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"/>
2368 <field name="parent_id" ref="account_43"/>
2369 <field name="type">other</field>
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"/>
2376 <field name="parent_id" ref="account_43"/>
2377 <field name="type">other</field>
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"/>
2384 <field name="parent_id" ref="account_44"/>
2385 <field name="type">other</field>
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>
2393 <field name="parent_id" ref="account_44"/>
2394 <field name="type">other</field>
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>
2402 <field name="parent_id" ref="account_44"/>
2403 <field name="type">other</field>
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"/>
2410 <field name="parent_id" ref="account_44"/>
2411 <field name="type">other</field>
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"/>
2418 <field name="parent_id" ref="account_44"/>
2419 <field name="type">other</field>
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"/>
2426 <field name="parent_id" ref="account_45"/>
2427 <field name="type">other</field>
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>
2435 <field name="parent_id" ref="account_451"/>
2436 <field name="type">other</field>
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'origine aval</field>
2441 <field name="user_type" ref="account_type_root"/>
2442 <field name="reconcile">True</field>
2444 <field name="parent_id" ref="account_451"/>
2445 <field name="type">other</field>
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>
2453 <field name="parent_id" ref="account_451"/>
2454 <field name="type">other</field>
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"/>
2461 <field name="parent_id" ref="account_451"/>
2462 <field name="type">other</field>
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'état</field>
2467 <field name="user_type" ref="account_type_root"/>
2469 <field name="parent_id" ref="account_452"/>
2470 <field name="type">other</field>
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"/>
2477 <field name="parent_id" ref="account_452"/>
2478 <field name="type">other</field>
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"/>
2485 <field name="parent_id" ref="account_45"/>
2486 <field name="type">other</field>
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"/>
2493 <field name="parent_id" ref="account_45"/>
2494 <field name="type">other</field>
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"/>
2501 <field name="parent_id" ref="account_45"/>
2502 <field name="type">other</field>
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"/>
2509 <field name="parent_id" ref="account_45"/>
2510 <field name="type">other</field>
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"/>
2517 <field name="parent_id" ref="account_45"/>
2518 <field name="type">other</field>
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"/>
2525 <field name="parent_id" ref="account_4"/>
2526 <field name="type">other</field>
2528 <record id="account_470000" model="account.account.template">
2529 <field name="code">470000</field>
2530 <field name="name">Dividendes-tantièmes d'ex. ant. à payer</field>
2531 <field name="user_type" ref="account_type_liability"/>
2533 <field name="parent_id" ref="account_47"/>
2534 <field name="type">other</field>
2536 <record id="account_471000" model="account.account.template">
2537 <field name="code">471000</field>
2538 <field name="name">Dividendes de l'exercice à payer</field>
2539 <field name="user_type" ref="account_type_liability"/>
2541 <field name="parent_id" ref="account_47"/>
2542 <field name="type">other</field>
2544 <record id="account_472000" model="account.account.template">
2545 <field name="code">472000</field>
2546 <field name="name">Tantièmes de l'exercice à payer</field>
2547 <field name="user_type" ref="account_type_liability"/>
2549 <field name="parent_id" ref="account_47"/>
2550 <field name="type">other</field>
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"/>
2557 <field name="parent_id" ref="account_47"/>
2558 <field name="type">other</field>
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"/>
2565 <field name="parent_id" ref="account_48"/>
2566 <field name="type">other</field>
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"/>
2573 <field name="parent_id" ref="account_48"/>
2574 <field name="type">other</field>
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"/>
2581 <field name="parent_id" ref="account_48"/>
2582 <field name="type">other</field>
2584 <record id="account_490000" model="account.account.template">
2585 <field name="code">490000</field>
2586 <field name="name">Charges à reporter (payées d'avance)</field>
2587 <field name="user_type" ref="account_type_root"/>
2589 <field name="parent_id" ref="account_49"/>
2590 <field name="type">other</field>
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"/>
2597 <field name="parent_id" ref="account_49"/>
2598 <field name="type">other</field>
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"/>
2605 <field name="parent_id" ref="account_49"/>
2606 <field name="type">other</field>
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"/>
2613 <field name="parent_id" ref="account_49"/>
2614 <field name="type">other</field>
2616 <record id="account_499000" model="account.account.template">
2617 <field name="code">499000</field>
2618 <field name="name">Comptes d'attente</field>
2619 <field name="user_type" ref="account_type_root"/>
2621 <field name="parent_id" ref="account_49"/>
2622 <field name="type">other</field>
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"/>
2629 <field name="parent_id" ref="account_49"/>
2630 <field name="type">other</field>
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"/>
2637 <field name="parent_id" ref="account_5"/>
2638 <field name="type">other</field>
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"/>
2645 <field name="parent_id" ref="account_51"/>
2646 <field name="type">other</field>
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"/>
2653 <field name="parent_id" ref="account_51"/>
2654 <field name="type">other</field>
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"/>
2661 <field name="parent_id" ref="account_51"/>
2662 <field name="type">other</field>
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"/>
2669 <field name="parent_id" ref="account_512"/>
2670 <field name="type">other</field>
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"/>
2677 <field name="parent_id" ref="account_512"/>
2678 <field name="type">other</field>
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"/>
2685 <field name="parent_id" ref="account_512"/>
2686 <field name="type">other</field>
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'acquis.</field>
2691 <field name="user_type" ref="account_type_asset"/>
2693 <field name="parent_id" ref="account_52"/>
2694 <field name="type">other</field>
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"/>
2701 <field name="parent_id" ref="account_52"/>
2702 <field name="type">other</field>
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"/>
2709 <field name="parent_id" ref="account_53"/>
2710 <field name="type">other</field>
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"/>
2717 <field name="parent_id" ref="account_53"/>
2718 <field name="type">other</field>
2720 <record id="account_540000" model="account.account.template">
2721 <field name="code">540000</field>
2722 <field name="name">Valeurs échues à l'encaissement</field>
2723 <field name="user_type" ref="account_type_asset"/>
2725 <field name="parent_id" ref="account_5"/>
2726 <field name="type">other</field>
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"/>
2733 <field name="parent_id" ref="account_5"/>
2734 <field name="type">other</field>
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"/>
2741 <field name="parent_id" ref="account_550"/>
2742 <field name="type">other</field>
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"/>
2749 <field name="parent_id" ref="account_550"/>
2750 <field name="type">other</field>
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"/>
2757 <field name="parent_id" ref="account_550"/>
2758 <field name="type">other</field>
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"/>
2765 <field name="parent_id" ref="account_56"/>
2766 <field name="type">other</field>
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"/>
2773 <field name="parent_id" ref="account_56"/>
2774 <field name="type">other</field>
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"/>
2781 <field name="parent_id" ref="account_57"/>
2782 <field name="type">other</field>
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"/>
2789 <field name="parent_id" ref="account_57"/>
2790 <field name="type">other</field>
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>
2798 <field name="parent_id" ref="account_5"/>
2799 <field name="type">other</field>
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"/>
2806 <field name="parent_id" ref="account_60"/>
2807 <field name="type">other</field>
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"/>
2814 <field name="parent_id" ref="account_60"/>
2815 <field name="type">other</field>
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"/>
2822 <field name="parent_id" ref="account_60"/>
2823 <field name="type">other</field>
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"/>
2830 <field name="parent_id" ref="account_60"/>
2831 <field name="type">other</field>
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"/>
2838 <field name="parent_id" ref="account_60"/>
2839 <field name="type">other</field>
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"/>
2846 <field name="parent_id" ref="account_60"/>
2847 <field name="type">other</field>
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"/>
2854 <field name="parent_id" ref="account_60"/>
2855 <field name="type">other</field>
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"/>
2862 <field name="parent_id" ref="account_609"/>
2863 <field name="type">other</field>
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"/>
2870 <field name="parent_id" ref="account_609"/>
2871 <field name="type">other</field>
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"/>
2878 <field name="parent_id" ref="account_609"/>
2879 <field name="type">other</field>
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"/>
2886 <field name="parent_id" ref="account_610"/>
2887 <field name="type">other</field>
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"/>
2894 <field name="parent_id" ref="account_610"/>
2895 <field name="type">other</field>
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"/>
2902 <field name="parent_id" ref="account_61"/>
2903 <field name="type">other</field>
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"/>
2910 <field name="parent_id" ref="account_6120"/>
2911 <field name="type">other</field>
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"/>
2918 <field name="parent_id" ref="account_6120"/>
2919 <field name="type">other</field>
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"/>
2926 <field name="parent_id" ref="account_6120"/>
2927 <field name="type">other</field>
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"/>
2934 <field name="parent_id" ref="account_6120"/>
2935 <field name="type">other</field>
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"/>
2942 <field name="parent_id" ref="account_6120"/>
2943 <field name="type">other</field>
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"/>
2950 <field name="parent_id" ref="account_612"/>
2951 <field name="type">other</field>
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"/>
2958 <field name="parent_id" ref="account_612"/>
2959 <field name="type">other</field>
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"/>
2966 <field name="parent_id" ref="account_6123"/>
2967 <field name="type">other</field>
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"/>
2974 <field name="parent_id" ref="account_6123"/>
2975 <field name="type">other</field>
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"/>
2982 <field name="parent_id" ref="account_6123"/>
2983 <field name="type">other</field>
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"/>
2990 <field name="parent_id" ref="account_613"/>
2991 <field name="type">other</field>
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"/>
2998 <field name="parent_id" ref="account_613"/>
2999 <field name="type">other</field>
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"/>
3006 <field name="parent_id" ref="account_613"/>
3007 <field name="type">other</field>
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"/>
3014 <field name="parent_id" ref="account_613"/>
3015 <field name="type">other</field>
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"/>
3022 <field name="parent_id" ref="account_61"/>
3023 <field name="type">other</field>
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"/>
3030 <field name="parent_id" ref="account_615"/>
3031 <field name="type">other</field>
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"/>
3038 <field name="parent_id" ref="account_615"/>
3039 <field name="type">other</field>
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"/>
3046 <field name="parent_id" ref="account_615"/>
3047 <field name="type">other</field>
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"/>
3054 <field name="parent_id" ref="account_615"/>
3055 <field name="type">other</field>
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"/>
3062 <field name="parent_id" ref="account_61"/>
3063 <field name="type">other</field>
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"/>
3070 <field name="parent_id" ref="account_61"/>
3071 <field name="type">other</field>
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"/>
3078 <field name="parent_id" ref="account_620"/>
3079 <field name="type">other</field>
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"/>
3086 <field name="parent_id" ref="account_620"/>
3087 <field name="type">other</field>
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"/>
3094 <field name="parent_id" ref="account_620"/>
3095 <field name="type">other</field>
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"/>
3102 <field name="parent_id" ref="account_620"/>
3103 <field name="type">other</field>
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"/>
3110 <field name="parent_id" ref="account_621"/>
3111 <field name="type">other</field>
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"/>
3118 <field name="parent_id" ref="account_621"/>
3119 <field name="type">other</field>
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"/>
3126 <field name="parent_id" ref="account_621"/>
3127 <field name="type">other</field>
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"/>
3134 <field name="parent_id" ref="account_621"/>
3135 <field name="type">other</field>
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"/>
3142 <field name="parent_id" ref="account_621"/>
3143 <field name="type">other</field>
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"/>
3150 <field name="parent_id" ref="account_62"/>
3151 <field name="type">other</field>
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"/>
3158 <field name="parent_id" ref="account_62"/>
3159 <field name="type">other</field>
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"/>
3166 <field name="parent_id" ref="account_624"/>
3167 <field name="type">other</field>
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"/>
3174 <field name="parent_id" ref="account_624"/>
3175 <field name="type">other</field>
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'établissement</field>
3180 <field name="user_type" ref="account_type_expense"/>
3182 <field name="parent_id" ref="account_630"/>
3183 <field name="type">other</field>
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"/>
3190 <field name="parent_id" ref="account_630"/>
3191 <field name="type">other</field>
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"/>
3198 <field name="parent_id" ref="account_630"/>
3199 <field name="type">other</field>
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"/>
3206 <field name="parent_id" ref="account_631"/>
3207 <field name="type">other</field>
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"/>
3214 <field name="parent_id" ref="account_631"/>
3215 <field name="type">other</field>
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"/>
3222 <field name="parent_id" ref="account_632"/>
3223 <field name="type">other</field>
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"/>
3230 <field name="parent_id" ref="account_632"/>
3231 <field name="type">other</field>
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"/>
3238 <field name="parent_id" ref="account_633"/>
3239 <field name="type">other</field>
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"/>
3246 <field name="parent_id" ref="account_633"/>
3247 <field name="type">other</field>
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"/>
3254 <field name="parent_id" ref="account_634"/>
3255 <field name="type">other</field>
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"/>
3262 <field name="parent_id" ref="account_634"/>
3263 <field name="type">other</field>
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"/>
3270 <field name="parent_id" ref="account_635"/>
3271 <field name="type">other</field>
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"/>
3278 <field name="parent_id" ref="account_635"/>
3279 <field name="type">other</field>
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"/>
3286 <field name="parent_id" ref="account_636"/>
3287 <field name="type">other</field>
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"/>
3294 <field name="parent_id" ref="account_636"/>
3295 <field name="type">other</field>
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"/>
3302 <field name="parent_id" ref="account_637"/>
3303 <field name="type">other</field>
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"/>
3310 <field name="parent_id" ref="account_637"/>
3311 <field name="type">other</field>
3313 <record id="account_640000" model="account.account.template">
3314 <field name="code">640000</field>
3315 <field name="name">Taxe d'abonnement</field>
3316 <field name="user_type" ref="account_type_expense"/>
3318 <field name="parent_id" ref="account_640"/>
3319 <field name="type">other</field>
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"/>
3326 <field name="parent_id" ref="account_640"/>
3327 <field name="type">other</field>
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"/>
3334 <field name="parent_id" ref="account_640"/>
3335 <field name="type">other</field>
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"/>
3342 <field name="parent_id" ref="account_640"/>
3343 <field name="type">other</field>
3345 <record id="account_641000" model="account.account.template">
3346 <field name="code">641000</field>
3347 <field name="name">Moins-val. sur réalis. d'immob. corp.</field>
3348 <field name="user_type" ref="account_type_expense"/>
3350 <field name="parent_id" ref="account_64"/>
3351 <field name="type">other</field>
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"/>
3358 <field name="parent_id" ref="account_64"/>
3359 <field name="type">other</field>
3361 <record id="account_643000" model="account.account.template">
3362 <field name="code">643000</field>
3363 <field name="name">Charges d'exploitation diverses</field>
3364 <field name="user_type" ref="account_type_expense"/>
3366 <field name="parent_id" ref="account_64"/>
3367 <field name="type">other</field>
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"/>
3374 <field name="parent_id" ref="account_65"/>
3375 <field name="type">other</field>
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"/>
3382 <field name="parent_id" ref="account_651"/>
3383 <field name="type">other</field>
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"/>
3390 <field name="parent_id" ref="account_651"/>
3391 <field name="type">other</field>
3393 <record id="account_652000" model="account.account.template">
3394 <field name="code">652000</field>
3395 <field name="name">Moins-values sur réalis. d'actifs circ.</field>
3396 <field name="user_type" ref="account_type_expense"/>
3398 <field name="parent_id" ref="account_65"/>
3399 <field name="type">other</field>
3401 <record id="account_653000" model="account.account.template">
3402 <field name="code">653000</field>
3403 <field name="name">Charges d'escompte de créances</field>
3404 <field name="user_type" ref="account_type_expense"/>
3406 <field name="parent_id" ref="account_65"/>
3407 <field name="type">other</field>
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"/>
3414 <field name="parent_id" ref="account_65"/>
3415 <field name="type">other</field>
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"/>
3422 <field name="parent_id" ref="account_65"/>
3423 <field name="type">other</field>
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"/>
3430 <field name="parent_id" ref="account_65"/>
3431 <field name="type">other</field>
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"/>
3438 <field name="parent_id" ref="account_660"/>
3439 <field name="type">other</field>
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"/>
3446 <field name="parent_id" ref="account_660"/>
3447 <field name="type">other</field>
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"/>
3454 <field name="parent_id" ref="account_661"/>
3455 <field name="type">other</field>
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"/>
3462 <field name="parent_id" ref="account_661"/>
3463 <field name="type">other</field>
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"/>
3470 <field name="parent_id" ref="account_662"/>
3471 <field name="type">other</field>
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"/>
3478 <field name="parent_id" ref="account_662"/>
3479 <field name="type">other</field>
3481 <record id="account_663000" model="account.account.template">
3482 <field name="code">663000</field>
3483 <field name="name">Moins-values sur réalis. d'actifs immob.</field>
3484 <field name="user_type" ref="account_type_expense"/>
3486 <field name="parent_id" ref="account_66"/>
3487 <field name="type">other</field>
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"/>
3494 <field name="parent_id" ref="account_66"/>
3495 <field name="type">other</field>
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"/>
3502 <field name="parent_id" ref="account_66"/>
3503 <field name="type">other</field>
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'ex.</field>
3508 <field name="user_type" ref="account_type_expense"/>
3510 <field name="parent_id" ref="account_67"/>
3511 <field name="type">other</field>
3513 <record id="account_671000" model="account.account.template">
3514 <field name="code">671000</field>
3515 <field name="name">Impôts luxemb /résultat d'ex. antérieurs</field>
3516 <field name="user_type" ref="account_type_expense"/>
3518 <field name="parent_id" ref="account_67"/>
3519 <field name="type">other</field>
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'ex</field>
3524 <field name="user_type" ref="account_type_expense"/>
3526 <field name="parent_id" ref="account_67"/>
3527 <field name="type">other</field>
3529 <record id="account_673000" model="account.account.template">
3530 <field name="code">673000</field>
3531 <field name="name">Impôts étrgs/résultat d'ex. antérieurs</field>
3532 <field name="user_type" ref="account_type_expense"/>
3534 <field name="parent_id" ref="account_67"/>
3535 <field name="type">other</field>
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"/>
3542 <field name="parent_id" ref="account_67"/>
3543 <field name="type">other</field>
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"/>
3550 <field name="parent_id" ref="account_6"/>
3551 <field name="type">other</field>
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"/>
3558 <field name="parent_id" ref="account_70"/>
3559 <field name="type">payable</field>
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"/>
3566 <field name="parent_id" ref="account_70"/>
3567 <field name="type">payable</field>
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"/>
3574 <field name="parent_id" ref="account_71"/>
3575 <field name="type">payable</field>
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"/>
3582 <field name="parent_id" ref="account_71"/>
3583 <field name="type">payable</field>
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"/>
3590 <field name="parent_id" ref="account_7"/>
3591 <field name="type">payable</field>
3593 <record id="account_740000" model="account.account.template">
3594 <field name="code">740000</field>
3595 <field name="name">Subsides d'exploitation</field>
3596 <field name="user_type" ref="account_type_income"/>
3598 <field name="parent_id" ref="account_74"/>
3599 <field name="type">payable</field>
3601 <record id="account_741000" model="account.account.template">
3602 <field name="code">741000</field>
3603 <field name="name">Plus-values sur réal. d'immob. corp.</field>
3604 <field name="user_type" ref="account_type_income"/>
3606 <field name="parent_id" ref="account_74"/>
3607 <field name="type">payable</field>
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"/>
3614 <field name="parent_id" ref="account_74"/>
3615 <field name="type">payable</field>
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"/>
3622 <field name="parent_id" ref="account_74"/>
3623 <field name="type">payable</field>
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"/>
3630 <field name="parent_id" ref="account_74"/>
3631 <field name="type">payable</field>
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"/>
3638 <field name="parent_id" ref="account_74"/>
3639 <field name="type">payable</field>
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"/>
3646 <field name="parent_id" ref="account_74"/>
3647 <field name="type">payable</field>
3649 <record id="account_748000" model="account.account.template">
3650 <field name="code">748000</field>
3651 <field name="name">Produits d'exploitation divers.</field>
3652 <field name="user_type" ref="account_type_income"/>
3654 <field name="parent_id" ref="account_74"/>
3655 <field name="type">payable</field>
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"/>
3662 <field name="parent_id" ref="account_750"/>
3663 <field name="type">payable</field>
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"/>
3670 <field name="parent_id" ref="account_750"/>
3671 <field name="type">payable</field>
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"/>
3678 <field name="parent_id" ref="account_751"/>
3679 <field name="type">payable</field>
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"/>
3686 <field name="parent_id" ref="account_751"/>
3687 <field name="type">payable</field>
3689 <record id="account_752000" model="account.account.template">
3690 <field name="code">752000</field>
3691 <field name="name">Plus-values sur réalis. d'actifs circula</field>
3692 <field name="user_type" ref="account_type_income"/>
3694 <field name="parent_id" ref="account_75"/>
3695 <field name="type">payable</field>
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"/>
3702 <field name="parent_id" ref="account_75"/>
3703 <field name="type">payable</field>
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"/>
3710 <field name="parent_id" ref="account_75"/>
3711 <field name="type">payable</field>
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"/>
3718 <field name="parent_id" ref="account_75"/>
3719 <field name="type">payable</field>
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"/>
3726 <field name="parent_id" ref="account_75"/>
3727 <field name="type">payable</field>
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"/>
3734 <field name="parent_id" ref="account_75"/>
3735 <field name="type">payable</field>
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"/>
3742 <field name="parent_id" ref="account_75"/>
3743 <field name="type">payable</field>
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"/>
3750 <field name="parent_id" ref="account_75"/>
3751 <field name="type">payable</field>
3753 <record id="account_763000" model="account.account.template">
3754 <field name="code">763000</field>
3755 <field name="name">Plus-values sur réalis. d'actifs immob.</field>
3756 <field name="user_type" ref="account_type_income"/>
3758 <field name="parent_id" ref="account_7"/>
3759 <field name="type">payable</field>
3761 <record id="account_771000" model="account.account.template">
3762 <field name="code">771000</field>
3763 <field name="name">Régularis. d'impôts luxemb sur résultat</field>
3764 <field name="user_type" ref="account_type_income"/>
3766 <field name="parent_id" ref="account_77"/>
3767 <field name="type">payable</field>
3769 <record id="account_773000" model="account.account.template">
3770 <field name="code">773000</field>
3771 <field name="name">Régularis. d'impôts étrangers / résultat</field>
3772 <field name="user_type" ref="account_type_income"/>
3774 <field name="parent_id" ref="account_77"/>
3775 <field name="type">payable</field>
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"/>