7 <record id="account_type_root" model="account.account.type">
8 <field name="name">View</field>
9 <field name="code">view</field>
10 <field name="close_method">none</field>
12 <record id="account_type_asset" model="account.account.type">
13 <field name="name">Asset</field>
14 <field name="code">asset</field>
15 <field name="close_method">balance</field>
17 <record id="account_type_liability" model="account.account.type">
18 <field name="name">Liability</field>
19 <field name="code">liability</field>
20 <field name="close_method">balance</field>
22 <record id="account_type_creances" model="account.account.type">
23 <field name="name">Créances</field>
24 <field name="code">creances</field>
25 <field name="close_method">balance</field>
27 <record id="account_type_cash_equity" model="account.account.type">
28 <field name="name">Equity</field>
29 <field name="code">equity</field>
30 <field name="close_method">balance</field>
32 <record id="account_type_income" model="account.account.type">
33 <field name="name">Income</field>
34 <field name="code">income</field>
35 <field name="close_method">unreconciled</field>
37 <record id="account_type_expense" model="account.account.type">
38 <field name="name">Expense</field>
39 <field name="code">expense</field>
40 <field name="close_method">unreconciled</field>
42 <record id="account_type_cash_moves" model="account.account.type">
43 <field name="name">Cash</field>
44 <field name="code">cash</field>
45 <field name="close_method">balance</field>
49 <!-- Account Templates -->
50 <record id="account_lu_0" model="account.account.template">
51 <field name="code">0</field>
52 <field name="name">Plan KLUWER</field>
53 <field name="type" >view</field>
54 <field name="user_type" ref="account_type_root"/>
57 <record id="account_1" model="account.account.template">
58 <field name="code">1</field>
59 <field name="name">Fonds propres, prov. & dettes + d'1an</field>
60 <field name="user_type" ref="account_type_liability"/>
62 <field name="parent_id" ref="account_lu_0"/>
63 <field name="type" >view</field>
65 <record id="account_2" model="account.account.template">
66 <field name="code">2</field>
67 <field name="name">Immobilis., dettes & créances à + d'1 an</field>
68 <field name="user_type" ref="account_type_asset"/>
70 <field name="parent_id" ref="account_lu_0"/>
71 <field name="type" >view</field>
73 <record id="account_3" model="account.account.template">
74 <field name="code">3</field>
75 <field name="name">Stocks et commandes en cours d'exécution</field>
76 <field name="user_type" ref="account_type_asset"/>
78 <field name="parent_id" ref="account_lu_0"/>
79 <field name="type" >view</field>
81 <record id="account_4" model="account.account.template">
82 <field name="code">4</field>
83 <field name="name">Créances et dettes à un an au plus</field>
84 <field name="user_type" ref="account_type_root"/>
86 <field name="parent_id" ref="account_lu_0"/>
87 <field name="type" >view</field>
89 <record id="account_5" model="account.account.template">
90 <field name="code">5</field>
91 <field name="name">Placements de trésorerie et disponible</field>
92 <field name="user_type" ref="account_type_asset"/>
94 <field name="parent_id" ref="account_lu_0"/>
95 <field name="type" >view</field>
97 <record id="account_6" model="account.account.template">
98 <field name="code">6</field>
99 <field name="name">Charges</field>
100 <field name="user_type" ref="account_type_expense"/>
102 <field name="parent_id" ref="account_lu_0"/>
103 <field name="type" >view</field>
105 <record id="account_7" model="account.account.template">
106 <field name="code">7</field>
107 <field name="name">Produits</field>
108 <field name="user_type" ref="account_type_income"/>
110 <field name="parent_id" ref="account_lu_0"/>
111 <field name="type">view</field>
113 <record id="account_10" model="account.account.template">
114 <field name="code">10</field>
115 <field name="name">Capital</field>
116 <field name="user_type" ref="account_type_liability"/>
118 <field name="parent_id" ref="account_1"/>
119 <field name="type" >view</field>
121 <record id="account_12" model="account.account.template">
122 <field name="code">12</field>
123 <field name="name">Plus-values de réévaluation</field>
124 <field name="user_type" ref="account_type_liability"/>
126 <field name="parent_id" ref="account_1"/>
127 <field name="type" >view</field>
129 <record id="account_13" model="account.account.template">
130 <field name="code">13</field>
131 <field name="name">Réserves</field>
132 <field name="user_type" ref="account_type_liability"/>
134 <field name="parent_id" ref="account_1"/>
135 <field name="type" >view</field>
137 <record id="account_14" model="account.account.template">
138 <field name="code">14</field>
139 <field name="name">Résultat reporté</field>
140 <field name="user_type" ref="account_type_liability"/>
142 <field name="parent_id" ref="account_1"/>
143 <field name="type" >view</field>
145 <record id="account_15" model="account.account.template">
146 <field name="code">15</field>
147 <field name="name">Subsides en capital</field>
148 <field name="user_type" ref="account_type_liability"/>
150 <field name="parent_id" ref="account_1"/>
151 <field name="type" >view</field>
153 <record id="account_16" model="account.account.template">
154 <field name="code">16</field>
155 <field name="name">Provisions et impôts différés</field>
156 <field name="user_type" ref="account_type_liability"/>
158 <field name="parent_id" ref="account_1"/>
159 <field name="type" >view</field>
161 <record id="account_17" model="account.account.template">
162 <field name="code">17</field>
163 <field name="name">Dettes à plus d'un an</field>
164 <field name="user_type" ref="account_type_liability"/>
166 <field name="parent_id" ref="account_1"/>
167 <field name="type" >view</field>
169 <record id="account_20" model="account.account.template">
170 <field name="code">20</field>
171 <field name="name">Frais d'établissement</field>
172 <field name="user_type" ref="account_type_asset"/>
174 <field name="parent_id" ref="account_2"/>
175 <field name="type" >view</field>
177 <record id="account_21" model="account.account.template">
178 <field name="code">21</field>
179 <field name="name">Immobilisations incorporelles</field>
180 <field name="user_type" ref="account_type_asset"/>
182 <field name="parent_id" ref="account_2"/>
183 <field name="type" >view</field>
185 <record id="account_22" model="account.account.template">
186 <field name="code">22</field>
187 <field name="name">Terrains et constructions</field>
188 <field name="user_type" ref="account_type_asset"/>
190 <field name="parent_id" ref="account_2"/>
191 <field name="type" >view</field>
193 <record id="account_23" model="account.account.template">
194 <field name="code">23</field>
195 <field name="name">Installations, machines et outillages</field>
196 <field name="user_type" ref="account_type_asset"/>
198 <field name="parent_id" ref="account_2"/>
199 <field name="type" >view</field>
201 <record id="account_24" model="account.account.template">
202 <field name="code">24</field>
203 <field name="name">Mobilier et matériel roulant</field>
204 <field name="user_type" ref="account_type_asset"/>
206 <field name="parent_id" ref="account_2"/>
207 <field name="type" >view</field>
209 <record id="account_25" model="account.account.template">
210 <field name="code">25</field>
211 <field name="name">Immobilisation détenues en loc.-fin.</field>
212 <field name="user_type" ref="account_type_asset"/>
214 <field name="parent_id" ref="account_2"/>
215 <field name="type" >view</field>
217 <record id="account_27" model="account.account.template">
218 <field name="code">27</field>
219 <field name="name">Immobilis. corp. en cours & acptes versé</field>
220 <field name="user_type" ref="account_type_asset"/>
222 <field name="parent_id" ref="account_2"/>
223 <field name="type" >view</field>
225 <record id="account_28" model="account.account.template">
226 <field name="code">28</field>
227 <field name="name">Immobilisations financières</field>
228 <field name="user_type" ref="account_type_asset"/>
230 <field name="parent_id" ref="account_2"/>
231 <field name="type" >view</field>
233 <record id="account_30" model="account.account.template">
234 <field name="code">30</field>
235 <field name="name">Approvisionnements - matières premières</field>
236 <field name="user_type" ref="account_type_asset"/>
238 <field name="parent_id" ref="account_3"/>
239 <field name="type" >view</field>
241 <record id="account_31" model="account.account.template">
242 <field name="code">31</field>
243 <field name="name">Approvisionnements et fournitures</field>
244 <field name="user_type" ref="account_type_asset"/>
246 <field name="parent_id" ref="account_3"/>
247 <field name="type" >view</field>
249 <record id="account_32" model="account.account.template">
250 <field name="code">32</field>
251 <field name="name">En cours de fabrication</field>
252 <field name="user_type" ref="account_type_asset"/>
254 <field name="parent_id" ref="account_3"/>
255 <field name="type" >view</field>
257 <record id="account_33" model="account.account.template">
258 <field name="code">33</field>
259 <field name="name">Produits finis</field>
260 <field name="user_type" ref="account_type_asset"/>
262 <field name="parent_id" ref="account_3"/>
263 <field name="type" >view</field>
265 <record id="account_34" model="account.account.template">
266 <field name="code">34</field>
267 <field name="name">Marchandises</field>
268 <field name="user_type" ref="account_type_asset"/>
270 <field name="parent_id" ref="account_3"/>
271 <field name="type" >view</field>
273 <record id="account_36" model="account.account.template">
274 <field name="code">36</field>
275 <field name="name">Acomptes versés sur achats pour stocks</field>
276 <field name="user_type" ref="account_type_asset"/>
278 <field name="parent_id" ref="account_3"/>
279 <field name="type" >view</field>
281 <record id="account_40" model="account.account.template">
282 <field name="code">40</field>
283 <field name="name">Créances commerciales</field>
284 <field name="user_type" ref="account_type_root"/>
286 <field name="parent_id" ref="account_4"/>
287 <field name="type" >view</field>
289 <record id="account_41" model="account.account.template">
290 <field name="code">41</field>
291 <field name="name">Autres créances à - d'un an</field>
292 <field name="user_type" ref="account_type_asset"/>
294 <field name="parent_id" ref="account_4"/>
295 <field name="type" >view</field>
297 <record id="account_42" model="account.account.template">
298 <field name="code">42</field>
299 <field name="name">Dettes à + d'1 an échéant dans l'année</field>
300 <field name="user_type" ref="account_type_liability"/>
302 <field name="parent_id" ref="account_4"/>
303 <field name="type" >view</field>
305 <record id="account_43" model="account.account.template">
306 <field name="code">43</field>
307 <field name="name">Dettes financières</field>
308 <field name="user_type" ref="account_type_liability"/>
310 <field name="parent_id" ref="account_4"/>
311 <field name="type" >view</field>
313 <record id="account_44" model="account.account.template">
314 <field name="code">44</field>
315 <field name="name">Dettes commerciales</field>
316 <field name="user_type" ref="account_type_root"/>
318 <field name="parent_id" ref="account_4"/>
319 <field name="type" >view</field>
321 <record id="account_45" model="account.account.template">
322 <field name="code">45</field>
323 <field name="name">Dettes fiscales, salariales et sociales</field>
324 <field name="user_type" ref="account_type_liability"/>
326 <field name="parent_id" ref="account_4"/>
327 <field name="type" >view</field>
329 <record id="account_47" model="account.account.template">
330 <field name="code">47</field>
331 <field name="name">Dettes suite à l'affect. des résultats</field>
332 <field name="user_type" ref="account_type_liability"/>
334 <field name="parent_id" ref="account_4"/>
335 <field name="type" >view</field>
337 <record id="account_48" model="account.account.template">
338 <field name="code">48</field>
339 <field name="name">Dettes diverses</field>
340 <field name="user_type" ref="account_type_liability"/>
342 <field name="parent_id" ref="account_4"/>
343 <field name="type" >view</field>
345 <record id="account_49" model="account.account.template">
346 <field name="code">49</field>
347 <field name="name">Comptes de régularisation et cptes d'att</field>
348 <field name="user_type" ref="account_type_root"/>
350 <field name="parent_id" ref="account_4"/>
351 <field name="type" >view</field>
353 <record id="account_51" model="account.account.template">
354 <field name="code">51</field>
355 <field name="name">Actions et parts</field>
356 <field name="user_type" ref="account_type_asset"/>
358 <field name="parent_id" ref="account_5"/>
359 <field name="type" >view</field>
361 <record id="account_52" model="account.account.template">
362 <field name="code">52</field>
363 <field name="name">Titres à revenu fixe</field>
364 <field name="user_type" ref="account_type_asset"/>
366 <field name="parent_id" ref="account_5"/>
367 <field name="type" >view</field>
369 <record id="account_53" model="account.account.template">
370 <field name="code">53</field>
371 <field name="name">Dépôts à terme</field>
372 <field name="user_type" ref="account_type_asset"/>
374 <field name="parent_id" ref="account_5"/>
375 <field name="type" >view</field>
377 <record id="account_55" model="account.account.template">
378 <field name="code">55</field>
379 <field name="name">Etablissements de crédit</field>
380 <field name="user_type" ref="account_type_asset"/>
382 <field name="parent_id" ref="account_5"/>
383 <field name="type" >view</field>
385 <record id="account_56" model="account.account.template">
386 <field name="code">56</field>
387 <field name="name">Ccp</field>
388 <field name="user_type" ref="account_type_asset"/>
390 <field name="parent_id" ref="account_5"/>
391 <field name="type" >view</field>
393 <record id="account_57" model="account.account.template">
394 <field name="code">57</field>
395 <field name="name">Caisses</field>
396 <field name="user_type" ref="account_type_asset"/>
398 <field name="parent_id" ref="account_5"/>
399 <field name="type" >view</field>
401 <record id="account_60" model="account.account.template">
402 <field name="code">60</field>
403 <field name="name">Approvisionnements et marchandises</field>
404 <field name="user_type" ref="account_type_expense"/>
406 <field name="parent_id" ref="account_6"/>
407 <field name="type" >view</field>
409 <record id="account_61" model="account.account.template">
410 <field name="code">61</field>
411 <field name="name">Services et biens divers</field>
412 <field name="user_type" ref="account_type_expense"/>
414 <field name="parent_id" ref="account_6"/>
415 <field name="type" >view</field>
417 <record id="account_62" model="account.account.template">
418 <field name="code">62</field>
419 <field name="name">Rémunérations, charges soc. et pensions</field>
420 <field name="user_type" ref="account_type_expense"/>
422 <field name="parent_id" ref="account_6"/>
423 <field name="type" >view</field>
425 <record id="account_64" model="account.account.template">
426 <field name="code">64</field>
427 <field name="name">Autres charges d'exploitation</field>
428 <field name="user_type" ref="account_type_expense"/>
430 <field name="parent_id" ref="account_6"/>
431 <field name="type" >view</field>
433 <record id="account_65" model="account.account.template">
434 <field name="code">65</field>
435 <field name="name">Charges financières</field>
436 <field name="user_type" ref="account_type_expense"/>
438 <field name="parent_id" ref="account_6"/>
439 <field name="type" >view</field>
441 <record id="account_66" model="account.account.template">
442 <field name="code">66</field>
443 <field name="name">Charges exceptionnelles</field>
444 <field name="user_type" ref="account_type_expense"/>
446 <field name="parent_id" ref="account_6"/>
447 <field name="type" >view</field>
449 <record id="account_67" model="account.account.template">
450 <field name="code">67</field>
451 <field name="name">Impôts sur le résultat</field>
452 <field name="user_type" ref="account_type_expense"/>
454 <field name="parent_id" ref="account_6"/>
455 <field name="type" >view</field>
457 <record id="account_70" model="account.account.template">
458 <field name="code">70</field>
459 <field name="name">Chiffre d'affaires</field>
460 <field name="user_type" ref="account_type_income"/>
462 <field name="parent_id" ref="account_7"/>
463 <field name="type">view</field>
465 <record id="account_71" model="account.account.template">
466 <field name="code">71</field>
467 <field name="name">Variation des stocks & comm. en cours</field>
468 <field name="user_type" ref="account_type_income"/>
470 <field name="parent_id" ref="account_7"/>
471 <field name="type">view</field>
473 <record id="account_74" model="account.account.template">
474 <field name="code">74</field>
475 <field name="name">Autres produits d'exploitation</field>
476 <field name="user_type" ref="account_type_income"/>
478 <field name="parent_id" ref="account_7"/>
479 <field name="type">view</field>
481 <record id="account_75" model="account.account.template">
482 <field name="code">75</field>
483 <field name="name">Produits financiers</field>
484 <field name="user_type" ref="account_type_income"/>
486 <field name="parent_id" ref="account_7"/>
487 <field name="type">view</field>
489 <record id="account_77" model="account.account.template">
490 <field name="code">77</field>
491 <field name="name">Régul. d'impôts & reprises prov. fisc.</field>
492 <field name="user_type" ref="account_type_income"/>
494 <field name="parent_id" ref="account_7"/>
495 <field name="type">view</field>
497 <record id="account_140" model="account.account.template">
498 <field name="code">140</field>
499 <field name="name">Bénéfice reporté</field>
500 <field name="user_type" ref="account_type_liability"/>
502 <field name="parent_id" ref="account_14"/>
503 <field name="type" >view</field>
505 <record id="account_175" model="account.account.template">
506 <field name="code">175</field>
507 <field name="name">Dettes commerciales</field>
508 <field name="user_type" ref="account_type_liability"/>
510 <field name="parent_id" ref="account_17"/>
511 <field name="type" >view</field>
513 <record id="account_200" model="account.account.template">
514 <field name="code">200</field>
515 <field name="name">Frais de constitution et d'augm. capital</field>
516 <field name="user_type" ref="account_type_asset"/>
518 <field name="parent_id" ref="account_20"/>
519 <field name="type" >view</field>
521 <record id="account_201" model="account.account.template">
522 <field name="code">201</field>
523 <field name="name">Frais d'augmentation de capital</field>
524 <field name="user_type" ref="account_type_asset"/>
526 <field name="parent_id" ref="account_20"/>
527 <field name="type" >view</field>
529 <record id="account_202" model="account.account.template">
530 <field name="code">202</field>
531 <field name="name">Fr.d'emission d'empr,prime remboursement</field>
532 <field name="user_type" ref="account_type_asset"/>
534 <field name="parent_id" ref="account_20"/>
535 <field name="type" >view</field>
537 <record id="account_203" model="account.account.template">
538 <field name="code">203</field>
539 <field name="name">Autres frais d'établissement</field>
540 <field name="user_type" ref="account_type_asset"/>
542 <field name="parent_id" ref="account_20"/>
543 <field name="type" >view</field>
545 <record id="account_204" model="account.account.template">
546 <field name="code">204</field>
547 <field name="name">Frais de restructuration</field>
548 <field name="user_type" ref="account_type_asset"/>
550 <field name="parent_id" ref="account_20"/>
551 <field name="type" >view</field>
553 <record id="account_210" model="account.account.template">
554 <field name="code">210</field>
555 <field name="name">Frais de recherche et de développement</field>
556 <field name="user_type" ref="account_type_asset"/>
558 <field name="parent_id" ref="account_21"/>
559 <field name="type" >view</field>
561 <record id="account_211" model="account.account.template">
562 <field name="code">211</field>
563 <field name="name">Concessions, brevets et licences</field>
564 <field name="user_type" ref="account_type_asset"/>
566 <field name="parent_id" ref="account_21"/>
567 <field name="type" >view</field>
569 <record id="account_212" model="account.account.template">
570 <field name="code">212</field>
571 <field name="name">Fonds de commerce</field>
572 <field name="user_type" ref="account_type_asset"/>
574 <field name="parent_id" ref="account_21"/>
575 <field name="type" >view</field>
577 <record id="account_220" model="account.account.template">
578 <field name="code">220</field>
579 <field name="name">Terrains</field>
580 <field name="user_type" ref="account_type_asset"/>
582 <field name="parent_id" ref="account_22"/>
583 <field name="type" >view</field>
585 <record id="account_221" model="account.account.template">
586 <field name="code">221</field>
587 <field name="name">Constructions</field>
588 <field name="user_type" ref="account_type_asset"/>
590 <field name="parent_id" ref="account_22"/>
591 <field name="type" >view</field>
593 <record id="account_222" model="account.account.template">
594 <field name="code">222</field>
595 <field name="name">Terrains bâtis</field>
596 <field name="user_type" ref="account_type_asset"/>
598 <field name="parent_id" ref="account_22"/>
599 <field name="type" >view</field>
601 <record id="account_223" model="account.account.template">
602 <field name="code">223</field>
603 <field name="name">Autres droits réels sur des immeubles</field>
604 <field name="user_type" ref="account_type_asset"/>
606 <field name="parent_id" ref="account_22"/>
607 <field name="type" >view</field>
609 <record id="account_230" model="account.account.template">
610 <field name="code">230</field>
611 <field name="name">Installations</field>
612 <field name="user_type" ref="account_type_asset"/>
614 <field name="parent_id" ref="account_23"/>
615 <field name="type" >view</field>
617 <record id="account_231" model="account.account.template">
618 <field name="code">231</field>
619 <field name="name">Machines</field>
620 <field name="user_type" ref="account_type_asset"/>
622 <field name="parent_id" ref="account_23"/>
623 <field name="type" >view</field>
625 <record id="account_240" model="account.account.template">
626 <field name="code">240</field>
627 <field name="name">Installation gen, agencements,..</field>
628 <field name="user_type" ref="account_type_asset"/>
630 <field name="parent_id" ref="account_24"/>
631 <field name="type" >view</field>
633 <record id="account_241" model="account.account.template">
634 <field name="code">241</field>
635 <field name="name">Mobilier</field>
636 <field name="user_type" ref="account_type_asset"/>
638 <field name="parent_id" ref="account_24"/>
639 <field name="type" >view</field>
641 <record id="account_242" model="account.account.template">
642 <field name="code">242</field>
643 <field name="name">Matériel roulant</field>
644 <field name="user_type" ref="account_type_root"/>
646 <field name="parent_id" ref="account_24"/>
647 <field name="type" >view</field>
649 <record id="account_280" model="account.account.template">
650 <field name="code">280</field>
651 <field name="name">Participation dans des entreprises liées</field>
652 <field name="user_type" ref="account_type_asset"/>
654 <field name="parent_id" ref="account_28"/>
655 <field name="type" >view</field>
657 <record id="account_281" model="account.account.template">
658 <field name="code">281</field>
659 <field name="name">Créances sur des entreprises liées</field>
660 <field name="user_type" ref="account_type_asset"/>
662 <field name="parent_id" ref="account_28"/>
663 <field name="type" >view</field>
665 <record id="account_282" model="account.account.template">
666 <field name="code">282</field>
667 <field name="name">Participations entr. avec lien particip.</field>
668 <field name="user_type" ref="account_type_asset"/>
670 <field name="parent_id" ref="account_28"/>
671 <field name="type" >view</field>
673 <record id="account_283" model="account.account.template">
674 <field name="code">283</field>
675 <field name="name">Créances / entrepr. avec lien particip.</field>
676 <field name="user_type" ref="account_type_asset"/>
678 <field name="parent_id" ref="account_28"/>
679 <field name="type" >view</field>
681 <record id="account_290" model="account.account.template">
682 <field name="code">290</field>
683 <field name="name">Créances commerciales</field>
684 <field name="user_type" ref="account_type_root"/>
686 <field name="parent_id" ref="account_2"/>
687 <field name="type" >view</field>
689 <record id="account_291" model="account.account.template">
690 <field name="code">291</field>
691 <field name="name">Autres créances</field>
692 <field name="user_type" ref="account_type_asset"/>
694 <field name="parent_id" ref="account_2"/>
695 <field name="type" >view</field>
697 <record id="account_411" model="account.account.template">
698 <field name="code">411</field>
699 <field name="name">T.v.a en amont</field>
700 <field name="user_type" ref="account_type_asset"/>
702 <field name="parent_id" ref="account_41"/>
703 <field name="type" >view</field>
705 <record id="account_425" model="account.account.template">
706 <field name="code">425</field>
707 <field name="name">Dettes commerciales échéant ds l'année</field>
708 <field name="user_type" ref="account_type_liability"/>
710 <field name="parent_id" ref="account_42"/>
711 <field name="type" >view</field>
713 <record id="account_451" model="account.account.template">
714 <field name="code">451</field>
715 <field name="name">T.v.a. en aval</field>
716 <field name="user_type" ref="account_type_liability"/>
718 <field name="parent_id" ref="account_45"/>
719 <field name="type" >view</field>
721 <record id="account_452" model="account.account.template">
722 <field name="code">452</field>
723 <field name="name">Impôts et taxes à payer</field>
724 <field name="user_type" ref="account_type_liability"/>
726 <field name="parent_id" ref="account_45"/>
727 <field name="type" >view</field>
729 <record id="account_512" model="account.account.template">
730 <field name="code">512</field>
731 <field name="name">Actions & parts - options acquises</field>
732 <field name="user_type" ref="account_type_asset"/>
734 <field name="parent_id" ref="account_51"/>
735 <field name="type" >view</field>
737 <record id="account_550" model="account.account.template">
738 <field name="code">550</field>
739 <field name="name">Comptes courants bancaires</field>
740 <field name="user_type" ref="account_type_asset"/>
742 <field name="parent_id" ref="account_55"/>
743 <field name="type" >view</field>
745 <record id="account_609" model="account.account.template">
746 <field name="code">609</field>
747 <field name="name">Variation des stocks</field>
748 <field name="user_type" ref="account_type_expense"/>
750 <field name="parent_id" ref="account_60"/>
751 <field name="type" >view</field>
753 <record id="account_610" model="account.account.template">
754 <field name="code">610</field>
755 <field name="name">Loyers et charges locatives</field>
756 <field name="user_type" ref="account_type_expense"/>
758 <field name="parent_id" ref="account_61"/>
759 <field name="type" >view</field>
761 <record id="account_612" model="account.account.template">
762 <field name="code">612</field>
763 <field name="name">Fournitures faites à l'entreprise</field>
764 <field name="user_type" ref="account_type_expense"/>
766 <field name="parent_id" ref="account_61"/>
767 <field name="type" >view</field>
769 <record id="account_613" model="account.account.template">
770 <field name="code">613</field>
771 <field name="name">Rétributions de tiers</field>
772 <field name="user_type" ref="account_type_expense"/>
774 <field name="parent_id" ref="account_61"/>
775 <field name="type" >view</field>
777 <record id="account_615" model="account.account.template">
778 <field name="code">615</field>
779 <field name="name">publicités</field>
780 <field name="user_type" ref="account_type_expense"/>
782 <field name="parent_id" ref="account_61"/>
783 <field name="type" >view</field>
785 <record id="account_620" model="account.account.template">
786 <field name="code">620</field>
787 <field name="name">Rémunérations et avantages soc. directs</field>
788 <field name="user_type" ref="account_type_expense"/>
790 <field name="parent_id" ref="account_62"/>
791 <field name="type" >view</field>
793 <record id="account_621" model="account.account.template">
794 <field name="code">621</field>
795 <field name="name">Charges sociales</field>
796 <field name="user_type" ref="account_type_expense"/>
798 <field name="parent_id" ref="account_62"/>
799 <field name="type" >view</field>
801 <record id="account_624" model="account.account.template">
802 <field name="code">624</field>
803 <field name="name">Pensions</field>
804 <field name="user_type" ref="account_type_expense"/>
806 <field name="parent_id" ref="account_62"/>
808 <record id="account_630" model="account.account.template">
809 <field name="code">630</field>
810 <field name="name">Dotations aux corrections de val./immob.</field>
811 <field name="user_type" ref="account_type_expense"/>
813 <field name="parent_id" ref="account_6"/>
814 <field name="type" >view</field>
816 <record id="account_631" model="account.account.template">
817 <field name="code">631</field>
818 <field name="name">Dotations aux correct. de val./stocks</field>
819 <field name="user_type" ref="account_type_expense"/>
821 <field name="parent_id" ref="account_6"/>
822 <field name="type" >view</field>
824 <record id="account_632" model="account.account.template">
825 <field name="code">632</field>
826 <field name="name">Dot. cor. val s/en-cours,pr fini</field>
827 <field name="user_type" ref="account_type_expense"/>
829 <field name="parent_id" ref="account_6"/>
830 <field name="type" >view</field>
832 <record id="account_633" model="account.account.template">
833 <field name="code">633</field>
834 <field name="name">Dotations correct. val./cr. comm. +1an</field>
835 <field name="user_type" ref="account_type_expense"/>
837 <field name="parent_id" ref="account_6"/>
838 <field name="type" >view</field>
840 <record id="account_634" model="account.account.template">
841 <field name="code">634</field>
842 <field name="name">Dotations correct. val./cr. comm. -1an</field>
843 <field name="user_type" ref="account_type_expense"/>
845 <field name="parent_id" ref="account_6"/>
846 <field name="type" >view</field>
848 <record id="account_635" model="account.account.template">
849 <field name="code">635</field>
850 <field name="name">Provisions pour pensions et oblig. sim.</field>
851 <field name="user_type" ref="account_type_expense"/>
853 <field name="parent_id" ref="account_6"/>
854 <field name="type" >view</field>
856 <record id="account_636" model="account.account.template">
857 <field name="code">636</field>
858 <field name="name">Provisions pour grosses réparations</field>
859 <field name="user_type" ref="account_type_expense"/>
861 <field name="parent_id" ref="account_6"/>
862 <field name="type" >view</field>
864 <record id="account_637" model="account.account.template">
865 <field name="code">637</field>
866 <field name="name">Provisions pour autres risques & charges</field>
867 <field name="user_type" ref="account_type_expense"/>
869 <field name="parent_id" ref="account_6"/>
870 <field name="type" >view</field>
872 <record id="account_640" model="account.account.template">
873 <field name="code">640</field>
874 <field name="name">Taxes et impôts directs</field>
875 <field name="user_type" ref="account_type_expense"/>
877 <field name="parent_id" ref="account_64"/>
878 <field name="type" >view</field>
880 <record id="account_651" model="account.account.template">
881 <field name="code">651</field>
882 <field name="name">Réductions de valeur / actifs circulants</field>
883 <field name="user_type" ref="account_type_expense"/>
885 <field name="parent_id" ref="account_65"/>
886 <field name="type" >view</field>
888 <record id="account_660" model="account.account.template">
889 <field name="code">660</field>
890 <field name="name">Dotations aux corrections de val. except</field>
891 <field name="user_type" ref="account_type_expense"/>
893 <field name="parent_id" ref="account_66"/>
894 <field name="type" >view</field>
896 <record id="account_661" model="account.account.template">
897 <field name="code">661</field>
898 <field name="name">Dotations aux corrections de val./financ</field>
899 <field name="user_type" ref="account_type_expense"/>
901 <field name="parent_id" ref="account_66"/>
902 <field name="type" >view</field>
904 <record id="account_662" model="account.account.template">
905 <field name="code">662</field>
906 <field name="name">Provisions pour risques & charges except</field>
907 <field name="user_type" ref="account_type_expense"/>
909 <field name="parent_id" ref="account_66"/>
910 <field name="type" >view</field>
912 <record id="account_750" model="account.account.template">
913 <field name="code">750</field>
914 <field name="name">Produits des immob. financières</field>
915 <field name="user_type" ref="account_type_income"/>
917 <field name="parent_id" ref="account_75"/>
918 <field name="type">view</field>
920 <record id="account_751" model="account.account.template">
921 <field name="code">751</field>
922 <field name="name">Produits des actifs circulants</field>
923 <field name="user_type" ref="account_type_income"/>
925 <field name="parent_id" ref="account_75"/>
926 <field name="type">view</field>
928 <record id="account_1750" model="account.account.template">
929 <field name="code">1750</field>
930 <field name="name">Fournisseurs - dettes en compte</field>
931 <field name="user_type" ref="account_type_liability"/>
933 <field name="parent_id" ref="account_175"/>
934 <field name="type">view</field>
936 <record id="account_1751" model="account.account.template">
937 <field name="code">1751</field>
938 <field name="name">Effets à payer</field>
939 <field name="user_type" ref="account_type_liability"/>
941 <field name="parent_id" ref="account_175"/>
942 <field name="type">view</field>
944 <record id="account_6120" model="account.account.template">
945 <field name="code">6120</field>
946 <field name="name">Eau, gaz, électricité, carburants</field>
947 <field name="user_type" ref="account_type_expense"/>
949 <field name="parent_id" ref="account_612"/>
950 <field name="type">view</field>
952 <record id="account_6123" model="account.account.template">
953 <field name="code">6123</field>
954 <field name="name">Téléphone, télégrammes, frais post.</field>
955 <field name="user_type" ref="account_type_expense"/>
957 <field name="parent_id" ref="account_612"/>
958 <field name="type">view</field>
960 <record id="account_100000" model="account.account.template">
961 <field name="code">100000</field>
962 <field name="name">Capital souscrit</field>
963 <field name="user_type" ref="account_type_liability"/>
965 <field name="parent_id" ref="account_10"/>
966 <field name="type">other</field>
968 <record id="account_101000" model="account.account.template">
969 <field name="code">101000</field>
970 <field name="name">Capital non appelé (-)</field>
971 <field name="user_type" ref="account_type_liability"/>
973 <field name="parent_id" ref="account_10"/>
974 <field name="type">other</field>
976 <record id="account_109000" model="account.account.template">
977 <field name="code">109000</field>
978 <field name="name">Compte de l'exploitant</field>
979 <field name="user_type" ref="account_type_liability"/>
981 <field name="parent_id" ref="account_10"/>
982 <field name="type">other</field>
984 <record id="account_110000" model="account.account.template">
985 <field name="code">110000</field>
986 <field name="name">Primes d'émission</field>
987 <field name="user_type" ref="account_type_liability"/>
989 <field name="parent_id" ref="account_1"/>
990 <field name="type">other</field>
992 <record id="account_120000" model="account.account.template">
993 <field name="code">120000</field>
994 <field name="name">Plus-values de rééval. sur immob. incorp</field>
995 <field name="user_type" ref="account_type_liability"/>
997 <field name="parent_id" ref="account_12"/>
998 <field name="type">other</field>
1000 <record id="account_121000" model="account.account.template">
1001 <field name="code">121000</field>
1002 <field name="name">Plus-values de rééval. sur immob. corp.</field>
1003 <field name="user_type" ref="account_type_liability"/>
1005 <field name="parent_id" ref="account_12"/>
1006 <field name="type">other</field>
1008 <record id="account_122000" model="account.account.template">
1009 <field name="code">122000</field>
1010 <field name="name">Plus-values de rééval. sur immob. fin.</field>
1011 <field name="user_type" ref="account_type_liability"/>
1013 <field name="parent_id" ref="account_12"/>
1014 <field name="type">other</field>
1016 <record id="account_123000" model="account.account.template">
1017 <field name="code">123000</field>
1018 <field name="name">Plus-values de réévaluation sur stocks</field>
1019 <field name="user_type" ref="account_type_liability"/>
1021 <field name="parent_id" ref="account_12"/>
1022 <field name="type">other</field>
1024 <record id="account_124000" model="account.account.template">
1025 <field name="code">124000</field>
1026 <field name="name">Reprises de réd. de val./plac. de très.</field>
1027 <field name="user_type" ref="account_type_liability"/>
1029 <field name="parent_id" ref="account_12"/>
1030 <field name="type">other</field>
1032 <record id="account_130000" model="account.account.template">
1033 <field name="code">130000</field>
1034 <field name="name">Réserve légale</field>
1035 <field name="user_type" ref="account_type_liability"/>
1037 <field name="parent_id" ref="account_13"/>
1038 <field name="type">other</field>
1040 <record id="account_131000" model="account.account.template">
1041 <field name="code">131000</field>
1042 <field name="name">Réserves indisponibles</field>
1043 <field name="user_type" ref="account_type_liability"/>
1045 <field name="parent_id" ref="account_13"/>
1046 <field name="type">other</field>
1048 <record id="account_132000" model="account.account.template">
1049 <field name="code">132000</field>
1050 <field name="name">Réserves immunisées</field>
1051 <field name="user_type" ref="account_type_liability"/>
1053 <field name="parent_id" ref="account_13"/>
1054 <field name="type">other</field>
1056 <record id="account_133000" model="account.account.template">
1057 <field name="code">133000</field>
1058 <field name="name">Réserves disponibles</field>
1059 <field name="user_type" ref="account_type_liability"/>
1061 <field name="parent_id" ref="account_13"/>
1062 <field name="type">other</field>
1064 <record id="account_134000" model="account.account.template">
1065 <field name="code">134000</field>
1066 <field name="name">Autres reserves</field>
1067 <field name="user_type" ref="account_type_root"/>
1069 <field name="parent_id" ref="account_13"/>
1070 <field name="type">other</field>
1072 <record id="account_140000" model="account.account.template">
1073 <field name="code">140000</field>
1074 <field name="name">Résultats reportés</field>
1075 <field name="user_type" ref="account_type_root"/>
1077 <field name="parent_id" ref="account_140"/>
1078 <field name="type">other</field>
1080 <record id="account_140100" model="account.account.template">
1081 <field name="code">140100</field>
1082 <field name="name">Bénéfice de l'exercice</field>
1083 <field name="user_type" ref="account_type_root"/>
1085 <field name="parent_id" ref="account_140"/>
1086 <field name="type">other</field>
1088 <record id="account_140200" model="account.account.template">
1089 <field name="code">140200</field>
1090 <field name="name">Perte de l'exercice</field>
1091 <field name="user_type" ref="account_type_root"/>
1093 <field name="parent_id" ref="account_140"/>
1094 <field name="type">other</field>
1096 <record id="account_141000" model="account.account.template">
1097 <field name="code">141000</field>
1098 <field name="name">Perte reportée</field>
1099 <field name="user_type" ref="account_type_liability"/>
1101 <field name="parent_id" ref="account_14"/>
1102 <field name="type">other</field>
1104 <record id="account_150000" model="account.account.template">
1105 <field name="code">150000</field>
1106 <field name="name">Subsides en cap. - montants obtenus</field>
1107 <field name="user_type" ref="account_type_liability"/>
1109 <field name="parent_id" ref="account_15"/>
1110 <field name="type">other</field>
1112 <record id="account_151000" model="account.account.template">
1113 <field name="code">151000</field>
1114 <field name="name">Subsides-montants transf. aux résultats</field>
1115 <field name="user_type" ref="account_type_liability"/>
1117 <field name="parent_id" ref="account_15"/>
1118 <field name="type">other</field>
1120 <record id="account_160000" model="account.account.template">
1121 <field name="code">160000</field>
1122 <field name="name">Provisions pour pensions</field>
1123 <field name="user_type" ref="account_type_liability"/>
1125 <field name="parent_id" ref="account_16"/>
1126 <field name="type">other</field>
1128 <record id="account_161000" model="account.account.template">
1129 <field name="code">161000</field>
1130 <field name="name">Provisions pour charges fiscales</field>
1131 <field name="user_type" ref="account_type_liability"/>
1133 <field name="parent_id" ref="account_16"/>
1134 <field name="type">other</field>
1136 <record id="account_162000" model="account.account.template">
1137 <field name="code">162000</field>
1138 <field name="name">Provisions pr grosses rép. & gros entr.</field>
1139 <field name="user_type" ref="account_type_liability"/>
1141 <field name="parent_id" ref="account_16"/>
1142 <field name="type">other</field>
1144 <record id="account_163000" model="account.account.template">
1145 <field name="code">163000</field>
1146 <field name="name">Provisions pour rente viagère</field>
1147 <field name="user_type" ref="account_type_liability"/>
1149 <field name="parent_id" ref="account_16"/>
1150 <field name="type">other</field>
1152 <record id="account_164000" model="account.account.template">
1153 <field name="code">164000</field>
1154 <field name="name">Provisions pr sûretés pers. et réelles</field>
1155 <field name="user_type" ref="account_type_liability"/>
1157 <field name="parent_id" ref="account_16"/>
1158 <field name="type">other</field>
1160 <record id="account_165000" model="account.account.template">
1161 <field name="code">165000</field>
1162 <field name="name">Provisions diverses</field>
1163 <field name="user_type" ref="account_type_liability"/>
1165 <field name="parent_id" ref="account_16"/>
1166 <field name="type">other</field>
1168 <record id="account_165400" model="account.account.template">
1169 <field name="code">165400</field>
1170 <field name="name">Provisions pour autres risques & charges</field>
1171 <field name="user_type" ref="account_type_liability"/>
1173 <field name="parent_id" ref="account_16"/>
1174 <field name="type">other</field>
1176 <record id="account_166000" model="account.account.template">
1177 <field name="code">166000</field>
1178 <field name="name">Provisions pour charges de commandes</field>
1179 <field name="user_type" ref="account_type_liability"/>
1181 <field name="parent_id" ref="account_16"/>
1182 <field name="type">other</field>
1184 <record id="account_168000" model="account.account.template">
1185 <field name="code">168000</field>
1186 <field name="name">Impôts différés</field>
1187 <field name="user_type" ref="account_type_liability"/>
1189 <field name="parent_id" ref="account_16"/>
1190 <field name="type">other</field>
1192 <record id="account_169000" model="account.account.template">
1193 <field name="code">169000</field>
1194 <field name="name">Autres provisions</field>
1195 <field name="user_type" ref="account_type_root"/>
1197 <field name="parent_id" ref="account_16"/>
1198 <field name="type">other</field>
1200 <record id="account_170000" model="account.account.template">
1201 <field name="code">170000</field>
1202 <field name="name">Emprunts convertibles</field>
1203 <field name="user_type" ref="account_type_liability"/>
1205 <field name="parent_id" ref="account_17"/>
1206 <field name="type">other</field>
1208 <record id="account_171000" model="account.account.template">
1209 <field name="code">171000</field>
1210 <field name="name">Emprunts obligataires non convertibles</field>
1211 <field name="user_type" ref="account_type_liability"/>
1213 <field name="parent_id" ref="account_17"/>
1214 <field name="type">other</field>
1216 <record id="account_172000" model="account.account.template">
1217 <field name="code">172000</field>
1218 <field name="name">Dettes de loc. - financ. et assimilées</field>
1219 <field name="user_type" ref="account_type_liability"/>
1221 <field name="parent_id" ref="account_17"/>
1222 <field name="type">other</field>
1224 <record id="account_173000" model="account.account.template">
1225 <field name="code">173000</field>
1226 <field name="name">Etablissements de crédit</field>
1227 <field name="user_type" ref="account_type_liability"/>
1229 <field name="parent_id" ref="account_17"/>
1230 <field name="type">other</field>
1232 <record id="account_174000" model="account.account.template">
1233 <field name="code">174000</field>
1234 <field name="name">Autres emprunts</field>
1235 <field name="user_type" ref="account_type_liability"/>
1237 <field name="parent_id" ref="account_17"/>
1238 <field name="type">other</field>
1240 <record id="account_175000" model="account.account.template">
1241 <field name="code">175000</field>
1242 <field name="name">Fournisseurs - entreprises apparentées</field>
1243 <field name="user_type" ref="account_type_liability"/>
1245 <field name="parent_id" ref="account_1750"/>
1246 <field name="type">other</field>
1248 <record id="account_175010" model="account.account.template">
1249 <field name="code">175010</field>
1250 <field name="name">Dettes en cpte - fourniss. ordinaires</field>
1251 <field name="user_type" ref="account_type_liability"/>
1253 <field name="parent_id" ref="account_1750"/>
1254 <field name="type">other</field>
1256 <record id="account_175100" model="account.account.template">
1257 <field name="code">175100</field>
1258 <field name="name">Effets à payer - entreprises apparentées</field>
1259 <field name="user_type" ref="account_type_liability"/>
1261 <field name="parent_id" ref="account_1751"/>
1262 <field name="type">other</field>
1264 <record id="account_175110" model="account.account.template">
1265 <field name="code">175110</field>
1266 <field name="name">Effets à payer - fournisseurs ordinaires</field>
1267 <field name="user_type" ref="account_type_liability"/>
1269 <field name="parent_id" ref="account_1751"/>
1270 <field name="type">other</field>
1272 <record id="account_176000" model="account.account.template">
1273 <field name="code">176000</field>
1274 <field name="name">Acomptes reçus sur commandes</field>
1275 <field name="user_type" ref="account_type_liability"/>
1277 <field name="parent_id" ref="account_17"/>
1278 <field name="type">other</field>
1280 <record id="account_177100" model="account.account.template">
1281 <field name="code">177100</field>
1282 <field name="name">Entreprises liées</field>
1283 <field name="user_type" ref="account_type_root"/>
1285 <field name="parent_id" ref="account_17"/>
1286 <field name="type">other</field>
1288 <record id="account_177200" model="account.account.template">
1289 <field name="code">177200</field>
1290 <field name="name">Lien de participation</field>
1291 <field name="user_type" ref="account_type_root"/>
1293 <field name="parent_id" ref="account_17"/>
1294 <field name="type">other</field>
1296 <record id="account_178000" model="account.account.template">
1297 <field name="code">178000</field>
1298 <field name="name">Cautionnements reçus en numéraire</field>
1299 <field name="user_type" ref="account_type_liability"/>
1301 <field name="parent_id" ref="account_17"/>
1302 <field name="type">other</field>
1304 <record id="account_179000" model="account.account.template">
1305 <field name="code">179000</field>
1306 <field name="name">Dettes diverses</field>
1307 <field name="user_type" ref="account_type_liability"/>
1309 <field name="parent_id" ref="account_17"/>
1310 <field name="type">other</field>
1312 <record id="account_180000" model="account.account.template">
1313 <field name="code">180000</field>
1314 <field name="name">Comptes de liaison établiss. & succurs.</field>
1315 <field name="user_type" ref="account_type_root"/>
1317 <field name="parent_id" ref="account_1"/>
1318 <field name="type">other</field>
1320 <record id="account_200000" model="account.account.template">
1321 <field name="code">200000</field>
1322 <field name="name">Frais de constitution</field>
1323 <field name="user_type" ref="account_type_root"/>
1325 <field name="parent_id" ref="account_200"/>
1326 <field name="type">other</field>
1328 <record id="account_200900" model="account.account.template">
1329 <field name="code">200900</field>
1330 <field name="name">Amort s/fr de constitution</field>
1331 <field name="user_type" ref="account_type_root"/>
1333 <field name="parent_id" ref="account_200"/>
1334 <field name="type">other</field>
1336 <record id="account_201000" model="account.account.template">
1337 <field name="code">201000</field>
1338 <field name="name">Frais d'augmentation de capital</field>
1339 <field name="user_type" ref="account_type_root"/>
1341 <field name="parent_id" ref="account_201"/>
1342 <field name="type">other</field>
1344 <record id="account_201900" model="account.account.template">
1345 <field name="code">201900</field>
1346 <field name="name">Amort s/fr d'augmentation du capital</field>
1347 <field name="user_type" ref="account_type_root"/>
1349 <field name="parent_id" ref="account_201"/>
1350 <field name="type">other</field>
1352 <record id="account_202000" model="account.account.template">
1353 <field name="code">202000</field>
1354 <field name="name">Fr.d'emission d'empr,prime remboursement</field>
1355 <field name="user_type" ref="account_type_root"/>
1357 <field name="parent_id" ref="account_202"/>
1358 <field name="type">other</field>
1360 <record id="account_202900" model="account.account.template">
1361 <field name="code">202900</field>
1362 <field name="name">Amort s/fr d'émission d'emprunts</field>
1363 <field name="user_type" ref="account_type_root"/>
1365 <field name="parent_id" ref="account_202"/>
1366 <field name="type">other</field>
1368 <record id="account_203000" model="account.account.template">
1369 <field name="code">203000</field>
1370 <field name="name">Autres frais d'établissement</field>
1371 <field name="user_type" ref="account_type_root"/>
1373 <field name="parent_id" ref="account_203"/>
1374 <field name="type">other</field>
1376 <record id="account_203900" model="account.account.template">
1377 <field name="code">203900</field>
1378 <field name="name">Amort s/autres fr d'établissement</field>
1379 <field name="user_type" ref="account_type_root"/>
1381 <field name="parent_id" ref="account_203"/>
1382 <field name="type">other</field>
1384 <record id="account_204000" model="account.account.template">
1385 <field name="code">204000</field>
1386 <field name="name">Frais de restructuration</field>
1387 <field name="user_type" ref="account_type_root"/>
1389 <field name="parent_id" ref="account_204"/>
1390 <field name="type">other</field>
1392 <record id="account_204900" model="account.account.template">
1393 <field name="code">204900</field>
1394 <field name="name">Amort s/fr de restructuration</field>
1395 <field name="user_type" ref="account_type_root"/>
1397 <field name="parent_id" ref="account_204"/>
1398 <field name="type">other</field>
1400 <record id="account_210000" model="account.account.template">
1401 <field name="code">210000</field>
1402 <field name="name">Frais de recherche et développement</field>
1403 <field name="user_type" ref="account_type_root"/>
1405 <field name="parent_id" ref="account_210"/>
1406 <field name="type">other</field>
1408 <record id="account_210900" model="account.account.template">
1409 <field name="code">210900</field>
1410 <field name="name">Amort. s/fr de recherche et développemen</field>
1411 <field name="user_type" ref="account_type_root"/>
1413 <field name="parent_id" ref="account_210"/>
1414 <field name="type">other</field>
1416 <record id="account_211100" model="account.account.template">
1417 <field name="code">211100</field>
1418 <field name="name">Concessions, brevet à titre onéreux</field>
1419 <field name="user_type" ref="account_type_root"/>
1421 <field name="parent_id" ref="account_211"/>
1422 <field name="type">other</field>
1424 <record id="account_211190" model="account.account.template">
1425 <field name="code">211190</field>
1426 <field name="name">Amort. s/concession, brevet acquis</field>
1427 <field name="user_type" ref="account_type_root"/>
1429 <field name="parent_id" ref="account_211"/>
1430 <field name="type">other</field>
1432 <record id="account_211200" model="account.account.template">
1433 <field name="code">211200</field>
1434 <field name="name">Conc., brevets créés par l'entr. même</field>
1435 <field name="user_type" ref="account_type_root"/>
1437 <field name="parent_id" ref="account_211"/>
1438 <field name="type">other</field>
1440 <record id="account_211290" model="account.account.template">
1441 <field name="code">211290</field>
1442 <field name="name">Amort. s/concession, brevets créés</field>
1443 <field name="user_type" ref="account_type_root"/>
1445 <field name="parent_id" ref="account_211"/>
1446 <field name="type">other</field>
1448 <record id="account_212000" model="account.account.template">
1449 <field name="code">212000</field>
1450 <field name="name">Fonds de commerce</field>
1451 <field name="user_type" ref="account_type_root"/>
1453 <field name="parent_id" ref="account_212"/>
1454 <field name="type">other</field>
1456 <record id="account_212900" model="account.account.template">
1457 <field name="code">212900</field>
1458 <field name="name">Amort s/fonds de commerce</field>
1459 <field name="user_type" ref="account_type_root"/>
1461 <field name="parent_id" ref="account_212"/>
1462 <field name="type">other</field>
1464 <record id="account_213000" model="account.account.template">
1465 <field name="code">213000</field>
1466 <field name="name">Acomptes versés s/immob. incorp</field>
1467 <field name="user_type" ref="account_type_asset"/>
1469 <field name="parent_id" ref="account_21"/>
1470 <field name="type">other</field>
1472 <record id="account_214000" model="account.account.template">
1473 <field name="code">214000</field>
1474 <field name="name">Surprix afférent à l'acquisit. d'1 part.</field>
1475 <field name="user_type" ref="account_type_asset"/>
1477 <field name="parent_id" ref="account_21"/>
1478 <field name="type">other</field>
1480 <record id="account_220000" model="account.account.template">
1481 <field name="code">220000</field>
1482 <field name="name">Terrains</field>
1483 <field name="user_type" ref="account_type_root"/>
1485 <field name="parent_id" ref="account_220"/>
1486 <field name="type">other</field>
1488 <record id="account_220800" model="account.account.template">
1489 <field name="code">220800</field>
1490 <field name="name">Plus-values actées sur terrains</field>
1491 <field name="user_type" ref="account_type_root"/>
1493 <field name="parent_id" ref="account_220"/>
1494 <field name="type">other</field>
1496 <record id="account_220900" model="account.account.template">
1497 <field name="code">220900</field>
1498 <field name="name">Réduction de valeur sur terrains</field>
1499 <field name="user_type" ref="account_type_asset"/>
1501 <field name="parent_id" ref="account_220"/>
1502 <field name="type">other</field>
1504 <record id="account_221800" model="account.account.template">
1505 <field name="code">221800</field>
1506 <field name="name">Plus-values actées sur constructions</field>
1507 <field name="user_type" ref="account_type_asset"/>
1509 <field name="parent_id" ref="account_221"/>
1510 <field name="type">other</field>
1512 <record id="account_221900" model="account.account.template">
1513 <field name="code">221900</field>
1514 <field name="name">Amort. sur constructions</field>
1515 <field name="user_type" ref="account_type_asset"/>
1517 <field name="parent_id" ref="account_221"/>
1518 <field name="type">other</field>
1520 <record id="account_222800" model="account.account.template">
1521 <field name="code">222800</field>
1522 <field name="name">Plus-values actées s/terrains bâtis</field>
1523 <field name="user_type" ref="account_type_asset"/>
1525 <field name="parent_id" ref="account_222"/>
1526 <field name="type">other</field>
1528 <record id="account_222900" model="account.account.template">
1529 <field name="code">222900</field>
1530 <field name="name">Amort. sur terrains bâtis</field>
1531 <field name="user_type" ref="account_type_asset"/>
1533 <field name="parent_id" ref="account_222"/>
1534 <field name="type">other</field>
1536 <record id="account_223800" model="account.account.template">
1537 <field name="code">223800</field>
1538 <field name="name">+values actées s/autres droits</field>
1539 <field name="user_type" ref="account_type_root"/>
1541 <field name="parent_id" ref="account_223"/>
1542 <field name="type">other</field>
1544 <record id="account_223900" model="account.account.template">
1545 <field name="code">223900</field>
1546 <field name="name">Amort s/autres droits réels</field>
1547 <field name="user_type" ref="account_type_root"/>
1549 <field name="parent_id" ref="account_223"/>
1550 <field name="type">other</field>
1552 <record id="account_230000" model="account.account.template">
1553 <field name="code">230000</field>
1554 <field name="name">Installations techniques</field>
1555 <field name="user_type" ref="account_type_root"/>
1557 <field name="parent_id" ref="account_230"/>
1558 <field name="type">other</field>
1560 <record id="account_230900" model="account.account.template">
1561 <field name="code">230900</field>
1562 <field name="name">Amort s/installations techniques</field>
1563 <field name="user_type" ref="account_type_root"/>
1565 <field name="parent_id" ref="account_230"/>
1566 <field name="type">other</field>
1568 <record id="account_231000" model="account.account.template">
1569 <field name="code">231000</field>
1570 <field name="name">Machines</field>
1571 <field name="user_type" ref="account_type_root"/>
1573 <field name="parent_id" ref="account_231"/>
1574 <field name="type">other</field>
1576 <record id="account_231900" model="account.account.template">
1577 <field name="code">231900</field>
1578 <field name="name">Amortissement s/machines</field>
1579 <field name="user_type" ref="account_type_root"/>
1581 <field name="parent_id" ref="account_231"/>
1582 <field name="type">other</field>
1584 <record id="account_232000" model="account.account.template">
1585 <field name="code">232000</field>
1586 <field name="name">Outillage</field>
1587 <field name="user_type" ref="account_type_asset"/>
1589 <field name="parent_id" ref="account_23"/>
1590 <field name="type">other</field>
1592 <record id="account_233000" model="account.account.template">
1593 <field name="code">233000</field>
1594 <field name="name">Pièces de rechange</field>
1595 <field name="user_type" ref="account_type_asset"/>
1597 <field name="parent_id" ref="account_23"/>
1598 <field name="type">other</field>
1600 <record id="account_238000" model="account.account.template">
1601 <field name="code">238000</field>
1602 <field name="name">Plus-values actées sur i./m./o.</field>
1603 <field name="user_type" ref="account_type_asset"/>
1605 <field name="parent_id" ref="account_23"/>
1606 <field name="type">other</field>
1608 <record id="account_239000" model="account.account.template">
1609 <field name="code">239000</field>
1610 <field name="name">Amortissements sur i./m./o.</field>
1611 <field name="user_type" ref="account_type_asset"/>
1613 <field name="parent_id" ref="account_23"/>
1614 <field name="type">other</field>
1616 <record id="account_240000" model="account.account.template">
1617 <field name="code">240000</field>
1618 <field name="name">Installation gen, agencements,..</field>
1619 <field name="user_type" ref="account_type_asset"/>
1621 <field name="parent_id" ref="account_240"/>
1622 <field name="type">other</field>
1624 <record id="account_240900" model="account.account.template">
1625 <field name="code">240900</field>
1626 <field name="name">Amort s/autres installations,outillage</field>
1627 <field name="user_type" ref="account_type_root"/>
1629 <field name="parent_id" ref="account_240"/>
1630 <field name="type">other</field>
1632 <record id="account_241000" model="account.account.template">
1633 <field name="code">241000</field>
1634 <field name="name">Mobilier</field>
1635 <field name="user_type" ref="account_type_root"/>
1637 <field name="parent_id" ref="account_241"/>
1638 <field name="type">other</field>
1640 <record id="account_241900" model="account.account.template">
1641 <field name="code">241900</field>
1642 <field name="name">Amort. sur mobilier</field>
1643 <field name="user_type" ref="account_type_root"/>
1645 <field name="parent_id" ref="account_241"/>
1646 <field name="type">other</field>
1648 <record id="account_242000" model="account.account.template">
1649 <field name="code">242000</field>
1650 <field name="name">Matériel roulant</field>
1651 <field name="user_type" ref="account_type_root"/>
1653 <field name="parent_id" ref="account_242"/>
1654 <field name="type">other</field>
1656 <record id="account_242900" model="account.account.template">
1657 <field name="code">242900</field>
1658 <field name="name">Amort. s/matériel roulant</field>
1659 <field name="user_type" ref="account_type_root"/>
1661 <field name="parent_id" ref="account_242"/>
1662 <field name="type">other</field>
1664 <record id="account_243000" model="account.account.template">
1665 <field name="code">243000</field>
1666 <field name="name">Matériel de bureau</field>
1667 <field name="user_type" ref="account_type_root"/>
1669 <field name="parent_id" ref="account_24"/>
1670 <field name="type">other</field>
1672 <record id="account_243900" model="account.account.template">
1673 <field name="code">243900</field>
1674 <field name="name">Amort. s/matériel de bureau</field>
1675 <field name="user_type" ref="account_type_root"/>
1677 <field name="parent_id" ref="account_24"/>
1678 <field name="type">other</field>
1680 <record id="account_250000" model="account.account.template">
1681 <field name="code">250000</field>
1682 <field name="name">Terrains et constructions en loc.-fin.</field>
1683 <field name="user_type" ref="account_type_asset"/>
1685 <field name="parent_id" ref="account_25"/>
1686 <field name="type">other</field>
1688 <record id="account_251000" model="account.account.template">
1689 <field name="code">251000</field>
1690 <field name="name">Install., machines & out. en loc.-fin.</field>
1691 <field name="user_type" ref="account_type_asset"/>
1693 <field name="parent_id" ref="account_25"/>
1694 <field name="type">other</field>
1696 <record id="account_252000" model="account.account.template">
1697 <field name="code">252000</field>
1698 <field name="name">Mobilier et mat. roulant en loc.-fin.</field>
1699 <field name="user_type" ref="account_type_asset"/>
1701 <field name="parent_id" ref="account_25"/>
1702 <field name="type">other</field>
1704 <record id="account_260000" model="account.account.template">
1705 <field name="code">260000</field>
1706 <field name="name">Autres immobilisations corporelles</field>
1707 <field name="user_type" ref="account_type_asset"/>
1709 <field name="parent_id" ref="account_2"/>
1710 <field name="type">other</field>
1712 <record id="account_270000" model="account.account.template">
1713 <field name="code">270000</field>
1714 <field name="name">Immobilisations en cours</field>
1715 <field name="user_type" ref="account_type_asset"/>
1717 <field name="parent_id" ref="account_27"/>
1718 <field name="type">other</field>
1720 <record id="account_271000" model="account.account.template">
1721 <field name="code">271000</field>
1722 <field name="name">Avances & acptes versés / immob.en cours</field>
1723 <field name="user_type" ref="account_type_asset"/>
1725 <field name="parent_id" ref="account_27"/>
1726 <field name="type">other</field>
1728 <record id="account_280000" model="account.account.template">
1729 <field name="code">280000</field>
1730 <field name="name">Parts dans des entreprises liées</field>
1731 <field name="user_type" ref="account_type_root"/>
1733 <field name="parent_id" ref="account_280"/>
1734 <field name="type">other</field>
1736 <record id="account_280100" model="account.account.template">
1737 <field name="code">280100</field>
1738 <field name="name">Montants non appelés</field>
1739 <field name="user_type" ref="account_type_root"/>
1741 <field name="parent_id" ref="account_280"/>
1742 <field name="type">other</field>
1744 <record id="account_280800" model="account.account.template">
1745 <field name="code">280800</field>
1746 <field name="name">+values actées s/parts entreprises liées</field>
1747 <field name="user_type" ref="account_type_root"/>
1749 <field name="parent_id" ref="account_280"/>
1750 <field name="type">other</field>
1752 <record id="account_280900" model="account.account.template">
1753 <field name="code">280900</field>
1754 <field name="name">Réduction de valeur s/parts</field>
1755 <field name="user_type" ref="account_type_root"/>
1757 <field name="parent_id" ref="account_280"/>
1758 <field name="type">other</field>
1760 <record id="account_281000" model="account.account.template">
1761 <field name="code">281000</field>
1762 <field name="name">Créances s/des entreprises liées</field>
1763 <field name="user_type" ref="account_type_root"/>
1765 <field name="parent_id" ref="account_281"/>
1766 <field name="type">other</field>
1768 <record id="account_281100" model="account.account.template">
1769 <field name="code">281100</field>
1770 <field name="name">Effets à recevoir</field>
1771 <field name="user_type" ref="account_type_root"/>
1773 <field name="parent_id" ref="account_281"/>
1774 <field name="type">other</field>
1776 <record id="account_281700" model="account.account.template">
1777 <field name="code">281700</field>
1778 <field name="name">Créances douteuses (entreprises liées)</field>
1779 <field name="user_type" ref="account_type_root"/>
1781 <field name="parent_id" ref="account_281"/>
1782 <field name="type">other</field>
1784 <record id="account_281900" model="account.account.template">
1785 <field name="code">281900</field>
1786 <field name="name">Réduction de valeur s/cré. entre. liées</field>
1787 <field name="user_type" ref="account_type_root"/>
1789 <field name="parent_id" ref="account_281"/>
1790 <field name="type">other</field>
1792 <record id="account_282000" model="account.account.template">
1793 <field name="code">282000</field>
1794 <field name="name">Participations</field>
1795 <field name="user_type" ref="account_type_root"/>
1797 <field name="parent_id" ref="account_282"/>
1798 <field name="type">other</field>
1800 <record id="account_282100" model="account.account.template">
1801 <field name="code">282100</field>
1802 <field name="name">Montants non appelés</field>
1803 <field name="user_type" ref="account_type_root"/>
1805 <field name="parent_id" ref="account_282"/>
1806 <field name="type">other</field>
1808 <record id="account_282800" model="account.account.template">
1809 <field name="code">282800</field>
1810 <field name="name">+values actées s/participations</field>
1811 <field name="user_type" ref="account_type_root"/>
1813 <field name="parent_id" ref="account_282"/>
1814 <field name="type">other</field>
1816 <record id="account_282900" model="account.account.template">
1817 <field name="code">282900</field>
1818 <field name="name">Réduction de valeur s/participations</field>
1819 <field name="user_type" ref="account_type_root"/>
1821 <field name="parent_id" ref="account_282"/>
1822 <field name="type">other</field>
1824 <record id="account_283000" model="account.account.template">
1825 <field name="code">283000</field>
1826 <field name="name">Créances s/entrepr. lien de particip.</field>
1827 <field name="user_type" ref="account_type_root"/>
1829 <field name="parent_id" ref="account_283"/>
1830 <field name="type">other</field>
1832 <record id="account_283100" model="account.account.template">
1833 <field name="code">283100</field>
1834 <field name="name">Effets à recevoir</field>
1835 <field name="user_type" ref="account_type_root"/>
1837 <field name="parent_id" ref="account_283"/>
1838 <field name="type">other</field>
1840 <record id="account_283200" model="account.account.template">
1841 <field name="code">283200</field>
1842 <field name="name">Titres à revenu fixe</field>
1843 <field name="user_type" ref="account_type_root"/>
1845 <field name="parent_id" ref="account_283"/>
1846 <field name="type">other</field>
1848 <record id="account_283700" model="account.account.template">
1849 <field name="code">283700</field>
1850 <field name="name">Créances douteuses (s/participations)</field>
1851 <field name="user_type" ref="account_type_root"/>
1853 <field name="parent_id" ref="account_283"/>
1854 <field name="type">other</field>
1856 <record id="account_283900" model="account.account.template">
1857 <field name="code">283900</field>
1858 <field name="name">Réductions de valeur s/cr particip.</field>
1859 <field name="user_type" ref="account_type_root"/>
1861 <field name="parent_id" ref="account_283"/>
1862 <field name="type">other</field>
1864 <record id="account_284000" model="account.account.template">
1865 <field name="code">284000</field>
1866 <field name="name">Titres à caractère d'immobilisation</field>
1867 <field name="user_type" ref="account_type_root"/>
1869 <field name="parent_id" ref="account_28"/>
1870 <field name="type">other</field>
1872 <record id="account_285000" model="account.account.template">
1873 <field name="code">285000</field>
1874 <field name="name">Autres prêts</field>
1875 <field name="user_type" ref="account_type_root"/>
1877 <field name="parent_id" ref="account_28"/>
1878 <field name="type">other</field>
1880 <record id="account_286000" model="account.account.template">
1881 <field name="code">286000</field>
1882 <field name="name">Actions ou parts propres</field>
1883 <field name="user_type" ref="account_type_root"/>
1885 <field name="parent_id" ref="account_28"/>
1886 <field name="type">other</field>
1888 <record id="account_288000" model="account.account.template">
1889 <field name="code">288000</field>
1890 <field name="name">Cautionnements versés en numéraire</field>
1891 <field name="user_type" ref="account_type_asset"/>
1893 <field name="parent_id" ref="account_28"/>
1894 <field name="type">other</field>
1896 <record id="account_290000" model="account.account.template">
1897 <field name="code">290000</field>
1898 <field name="name">Créances commerciales</field>
1899 <field name="user_type" ref="account_type_root"/>
1901 <field name="parent_id" ref="account_290"/>
1902 <field name="type">other</field>
1904 <record id="account_290100" model="account.account.template">
1905 <field name="code">290100</field>
1906 <field name="name">Effets à recevoir</field>
1907 <field name="user_type" ref="account_type_root"/>
1909 <field name="parent_id" ref="account_290"/>
1910 <field name="type">other</field>
1912 <record id="account_290600" model="account.account.template">
1913 <field name="code">290600</field>
1914 <field name="name">Acomptes versés</field>
1915 <field name="user_type" ref="account_type_root"/>
1917 <field name="parent_id" ref="account_290"/>
1918 <field name="type">other</field>
1920 <record id="account_290700" model="account.account.template">
1921 <field name="code">290700</field>
1922 <field name="name">Créances douteuses s/cr commerciales</field>
1923 <field name="user_type" ref="account_type_root"/>
1925 <field name="parent_id" ref="account_290"/>
1926 <field name="type">other</field>
1928 <record id="account_290900" model="account.account.template">
1929 <field name="code">290900</field>
1930 <field name="name">Réduction de valeur s/cr commerciales</field>
1931 <field name="user_type" ref="account_type_root"/>
1933 <field name="parent_id" ref="account_290"/>
1934 <field name="type">other</field>
1936 <record id="account_291000" model="account.account.template">
1937 <field name="code">291000</field>
1938 <field name="name">Autres créances</field>
1939 <field name="user_type" ref="account_type_root"/>
1941 <field name="parent_id" ref="account_291"/>
1942 <field name="type">other</field>
1944 <record id="account_291100" model="account.account.template">
1945 <field name="code">291100</field>
1946 <field name="name">Effets à recevoir</field>
1947 <field name="user_type" ref="account_type_root"/>
1949 <field name="parent_id" ref="account_291"/>
1950 <field name="type">other</field>
1952 <record id="account_291700" model="account.account.template">
1953 <field name="code">291700</field>
1954 <field name="name">Créances douteuses s/autres créances</field>
1955 <field name="user_type" ref="account_type_root"/>
1957 <field name="parent_id" ref="account_291"/>
1958 <field name="type">other</field>
1960 <record id="account_291900" model="account.account.template">
1961 <field name="code">291900</field>
1962 <field name="name">Réduction de valeur s/autres créances</field>
1963 <field name="user_type" ref="account_type_root"/>
1965 <field name="parent_id" ref="account_291"/>
1966 <field name="type">other</field>
1968 <record id="account_300000" model="account.account.template">
1969 <field name="code">300000</field>
1970 <field name="name">Stocks matières premières val. d'acquis.</field>
1971 <field name="user_type" ref="account_type_asset"/>
1973 <field name="parent_id" ref="account_30"/>
1974 <field name="type">other</field>
1976 <record id="account_309000" model="account.account.template">
1977 <field name="code">309000</field>
1978 <field name="name">Réduction de valeur s/mat. premières</field>
1979 <field name="user_type" ref="account_type_asset"/>
1981 <field name="parent_id" ref="account_30"/>
1982 <field name="type">other</field>
1984 <record id="account_310000" model="account.account.template">
1985 <field name="code">310000</field>
1986 <field name="name">Matières consommables</field>
1987 <field name="user_type" ref="account_type_asset"/>
1989 <field name="parent_id" ref="account_31"/>
1990 <field name="type">other</field>
1992 <record id="account_310600" model="account.account.template">
1993 <field name="code">310600</field>
1994 <field name="name">Emballages commerciaux</field>
1995 <field name="user_type" ref="account_type_asset"/>
1997 <field name="parent_id" ref="account_31"/>
1998 <field name="type">other</field>
2000 <record id="account_319000" model="account.account.template">
2001 <field name="code">319000</field>
2002 <field name="name">Réd. de val. - stocks fournitures (-)</field>
2003 <field name="user_type" ref="account_type_asset"/>
2005 <field name="parent_id" ref="account_31"/>
2006 <field name="type">other</field>
2008 <record id="account_320000" model="account.account.template">
2009 <field name="code">320000</field>
2010 <field name="name">En cours de fabrication - val. d'acquis.</field>
2011 <field name="user_type" ref="account_type_asset"/>
2013 <field name="parent_id" ref="account_32"/>
2014 <field name="type">other</field>
2016 <record id="account_329000" model="account.account.template">
2017 <field name="code">329000</field>
2018 <field name="name">Réductions de valeur / en cours (-)</field>
2019 <field name="user_type" ref="account_type_asset"/>
2021 <field name="parent_id" ref="account_32"/>
2022 <field name="type">other</field>
2024 <record id="account_330000" model="account.account.template">
2025 <field name="code">330000</field>
2026 <field name="name">Valeur d'acquisition des produits finis</field>
2027 <field name="user_type" ref="account_type_asset"/>
2029 <field name="parent_id" ref="account_33"/>
2030 <field name="type">other</field>
2032 <record id="account_339000" model="account.account.template">
2033 <field name="code">339000</field>
2034 <field name="name">Réduction de val. / produits finis (-)</field>
2035 <field name="user_type" ref="account_type_asset"/>
2037 <field name="parent_id" ref="account_33"/>
2038 <field name="type">other</field>
2040 <record id="account_340000" model="account.account.template">
2041 <field name="code">340000</field>
2042 <field name="name">Stocks marchandises - valeur d'acquis.</field>
2043 <field name="user_type" ref="account_type_asset"/>
2045 <field name="parent_id" ref="account_34"/>
2046 <field name="type">other</field>
2048 <record id="account_349000" model="account.account.template">
2049 <field name="code">349000</field>
2050 <field name="name">Réd. de val. / stocks marchandises (-)</field>
2051 <field name="user_type" ref="account_type_asset"/>
2053 <field name="parent_id" ref="account_34"/>
2054 <field name="type">other</field>
2056 <record id="account_360000" model="account.account.template">
2057 <field name="code">360000</field>
2058 <field name="name">Acomptes versés / achats pour stocks</field>
2059 <field name="user_type" ref="account_type_asset"/>
2061 <field name="parent_id" ref="account_36"/>
2062 <field name="type">other</field>
2064 <record id="account_369000" model="account.account.template">
2065 <field name="code">369000</field>
2066 <field name="name">Réd. de val. / acptes versés stocks (-)</field>
2067 <field name="user_type" ref="account_type_asset"/>
2069 <field name="parent_id" ref="account_36"/>
2070 <field name="type">other</field>
2072 <record id="account_400000" model="account.account.template">
2073 <field name="code">400000</field>
2074 <field name="name">Clients</field>
2075 <field name="user_type" ref="account_type_root"/>
2077 <field name="parent_id" ref="account_40"/>
2078 <field name="type">other</field>
2080 <record id="account_401000" model="account.account.template">
2081 <field name="code">401000</field>
2082 <field name="name">Effets à recevoir - clients</field>
2083 <field name="user_type" ref="account_type_asset"/>
2084 <field name="reconcile">True</field>
2086 <field name="parent_id" ref="account_40"/>
2087 <field name="type">receivable</field>
2090 <record id="account_403000" model="account.account.template">
2091 <field name="code">403000</field>
2092 <field name="name">Créances s/entreprises apparentées</field>
2093 <field name="user_type" ref="account_type_asset"/>
2095 <field name="parent_id" ref="account_40"/>
2096 <field name="type">receivable</field>
2098 <record id="account_404000" model="account.account.template">
2099 <field name="code">404000</field>
2100 <field name="name">Produits à recevoir (factures à établir)</field>
2101 <field name="user_type" ref="account_type_asset"/>
2103 <field name="parent_id" ref="account_40"/>
2104 <field name="type">other</field>
2106 <record id="account_406000" model="account.account.template">
2107 <field name="code">406000</field>
2108 <field name="name">Acomptes versés aux fournisseurs</field>
2109 <field name="user_type" ref="account_type_creances"/>
2111 <field name="parent_id" ref="account_40"/>
2112 <field name="type">payable</field>
2114 <record id="account_407000" model="account.account.template">
2115 <field name="code">407000</field>
2116 <field name="name">Créances commerciales douteuses</field>
2117 <field name="user_type" ref="account_type_root"/>
2119 <field name="parent_id" ref="account_40"/>
2120 <field name="type">other</field>
2122 <record id="account_408000" model="account.account.template">
2123 <field name="code">408000</field>
2124 <field name="name">Ecarts de conversion de devises/créances</field>
2125 <field name="user_type" ref="account_type_asset"/>
2127 <field name="parent_id" ref="account_40"/>
2128 <field name="type">other</field>
2130 <record id="account_409000" model="account.account.template">
2131 <field name="code">409000</field>
2132 <field name="name">Réductions de valeur / créances comm.</field>
2133 <field name="user_type" ref="account_type_asset"/>
2135 <field name="parent_id" ref="account_40"/>
2136 <field name="type">other</field>
2138 <record id="account_410000" model="account.account.template">
2139 <field name="code">410000</field>
2140 <field name="name">Capital appelé, non versé</field>
2141 <field name="user_type" ref="account_type_asset"/>
2143 <field name="parent_id" ref="account_41"/>
2144 <field name="type">other</field>
2146 <record id="account_411000" model="account.account.template">
2147 <field name="code">411000</field>
2148 <field name="name">T.v.a en amont</field>
2149 <field name="user_type" ref="account_type_asset"/>
2150 <field name="reconcile">True</field>
2151 <field name="parent_id" ref="account_411"/>
2152 <field name="type">other</field>
2154 <record id="account_411100" model="account.account.template">
2155 <field name="code">411100</field>
2156 <field name="name">T.v.a soumise à l'origine amont</field>
2157 <field name="user_type" ref="account_type_asset"/>
2159 <field name="parent_id" ref="account_411"/>
2160 <field name="type">other</field>
2162 <record id="account_411500" model="account.account.template">
2163 <field name="code">411500</field>
2164 <field name="name">Compte courant tva</field>
2165 <field name="user_type" ref="account_type_asset"/>
2167 <field name="parent_id" ref="account_411"/>
2168 <field name="type">other</field>
2170 <record id="account_412000" model="account.account.template">
2171 <field name="code">412000</field>
2172 <field name="name">Impots et vers. fiscaux à récupérer</field>
2173 <field name="user_type" ref="account_type_asset"/>
2175 <field name="parent_id" ref="account_41"/>
2176 <field name="type">other</field>
2178 <record id="account_413100" model="account.account.template">
2179 <field name="code">413100</field>
2180 <field name="name">Autres créances sur entrepr. liées</field>
2181 <field name="user_type" ref="account_type_asset"/>
2183 <field name="parent_id" ref="account_41"/>
2184 <field name="type">other</field>
2186 <record id="account_413200" model="account.account.template">
2187 <field name="code">413200</field>
2188 <field name="name">Autres créances / entrepr. apparentées</field>
2189 <field name="user_type" ref="account_type_root"/>
2191 <field name="parent_id" ref="account_41"/>
2192 <field name="type">other</field>
2194 <record id="account_414000" model="account.account.template">
2195 <field name="code">414000</field>
2196 <field name="name">Produits à recevoir (non commerciaux)</field>
2197 <field name="user_type" ref="account_type_root"/>
2199 <field name="parent_id" ref="account_41"/>
2200 <field name="type">other</field>
2202 <record id="account_416000" model="account.account.template">
2203 <field name="code">416000</field>
2204 <field name="name">Créances diverses</field>
2205 <field name="user_type" ref="account_type_asset"/>
2207 <field name="parent_id" ref="account_41"/>
2208 <field name="type">other</field>
2210 <record id="account_417000" model="account.account.template">
2211 <field name="code">417000</field>
2212 <field name="name">Créances douteuses</field>
2213 <field name="user_type" ref="account_type_asset"/>
2215 <field name="parent_id" ref="account_41"/>
2216 <field name="type">other</field>
2218 <record id="account_418000" model="account.account.template">
2219 <field name="code">418000</field>
2220 <field name="name">Cautionnements versés en numéraire</field>
2221 <field name="user_type" ref="account_type_asset"/>
2223 <field name="parent_id" ref="account_41"/>
2224 <field name="type">other</field>
2226 <record id="account_419000" model="account.account.template">
2227 <field name="code">419000</field>
2228 <field name="name">Réductions de val. / autres créances (-)</field>
2229 <field name="user_type" ref="account_type_asset"/>
2231 <field name="parent_id" ref="account_41"/>
2232 <field name="type">other</field>
2234 <record id="account_420000" model="account.account.template">
2235 <field name="code">420000</field>
2236 <field name="name">Emprunts obligataires convert.</field>
2237 <field name="user_type" ref="account_type_liability"/>
2239 <field name="parent_id" ref="account_42"/>
2240 <field name="type">other</field>
2242 <record id="account_421000" model="account.account.template">
2243 <field name="code">421000</field>
2244 <field name="name">Emprunts oblig. non convertibles</field>
2245 <field name="user_type" ref="account_type_liability"/>
2247 <field name="parent_id" ref="account_42"/>
2248 <field name="type">other</field>
2250 <record id="account_422000" model="account.account.template">
2251 <field name="code">422000</field>
2252 <field name="name">Dettes de location-financ. et assimilées</field>
2253 <field name="user_type" ref="account_type_liability"/>
2255 <field name="parent_id" ref="account_42"/>
2256 <field name="type">other</field>
2258 <record id="account_423000" model="account.account.template">
2259 <field name="code">423000</field>
2260 <field name="name">Etablissements de crédit</field>
2261 <field name="user_type" ref="account_type_root"/>
2263 <field name="parent_id" ref="account_42"/>
2264 <field name="type">other</field>
2266 <record id="account_424000" model="account.account.template">
2267 <field name="code">424000</field>
2268 <field name="name">Autres emprunts</field>
2269 <field name="user_type" ref="account_type_liability"/>
2271 <field name="parent_id" ref="account_42"/>
2272 <field name="type">other</field>
2274 <record id="account_425000" model="account.account.template">
2275 <field name="code">425000</field>
2276 <field name="name">Fournisseurs</field>
2277 <field name="user_type" ref="account_type_root"/>
2279 <field name="parent_id" ref="account_425"/>
2280 <field name="type">other</field>
2282 <record id="account_425100" model="account.account.template">
2283 <field name="code">425100</field>
2284 <field name="name">Effets à payer</field>
2285 <field name="user_type" ref="account_type_root"/>
2287 <field name="parent_id" ref="account_425"/>
2288 <field name="type">other</field>
2290 <record id="account_426000" model="account.account.template">
2291 <field name="code">426000</field>
2292 <field name="name">Acomptes reçus / commandes éch. ds l'an</field>
2293 <field name="user_type" ref="account_type_liability"/>
2295 <field name="parent_id" ref="account_42"/>
2296 <field name="type">other</field>
2298 <record id="account_427100" model="account.account.template">
2299 <field name="code">427100</field>
2300 <field name="name">Entreprises liées</field>
2301 <field name="user_type" ref="account_type_root"/>
2303 <field name="parent_id" ref="account_42"/>
2304 <field name="type">other</field>
2306 <record id="account_427200" model="account.account.template">
2307 <field name="code">427200</field>
2308 <field name="name">Lien de participation</field>
2309 <field name="user_type" ref="account_type_root"/>
2311 <field name="parent_id" ref="account_42"/>
2312 <field name="type">other</field>
2314 <record id="account_428000" model="account.account.template">
2315 <field name="code">428000</field>
2316 <field name="name">Cautionnements reçus en numéraire</field>
2317 <field name="user_type" ref="account_type_liability"/>
2319 <field name="parent_id" ref="account_42"/>
2320 <field name="type">other</field>
2322 <record id="account_429000" model="account.account.template">
2323 <field name="code">429000</field>
2324 <field name="name">Dettes diverses échéant dans l'année</field>
2325 <field name="user_type" ref="account_type_liability"/>
2327 <field name="parent_id" ref="account_42"/>
2328 <field name="type">other</field>
2330 <record id="account_430000" model="account.account.template">
2331 <field name="code">430000</field>
2332 <field name="name">Banques-emprunts en compte à terme fixe</field>
2333 <field name="user_type" ref="account_type_liability"/>
2335 <field name="parent_id" ref="account_43"/>
2336 <field name="type">other</field>
2338 <record id="account_431000" model="account.account.template">
2339 <field name="code">431000</field>
2340 <field name="name">Banques-promesses</field>
2341 <field name="user_type" ref="account_type_liability"/>
2343 <field name="parent_id" ref="account_43"/>
2344 <field name="type">other</field>
2346 <record id="account_432000" model="account.account.template">
2347 <field name="code">432000</field>
2348 <field name="name">Banques-crédit d'acceptation</field>
2349 <field name="user_type" ref="account_type_liability"/>
2351 <field name="parent_id" ref="account_43"/>
2352 <field name="type">other</field>
2354 <record id="account_433000" model="account.account.template">
2355 <field name="code">433000</field>
2356 <field name="name">Banques-dettes en compte courant</field>
2357 <field name="user_type" ref="account_type_liability"/>
2359 <field name="parent_id" ref="account_43"/>
2360 <field name="type">other</field>
2362 <record id="account_438000" model="account.account.template">
2363 <field name="code">438000</field>
2364 <field name="name">Autres emprunts</field>
2365 <field name="user_type" ref="account_type_root"/>
2367 <field name="parent_id" ref="account_43"/>
2368 <field name="type">other</field>
2370 <record id="account_440000" model="account.account.template">
2371 <field name="code">440000</field>
2372 <field name="name">Fournisseurs</field>
2373 <field name="user_type" ref="account_type_root"/>
2375 <field name="parent_id" ref="account_44"/>
2376 <field name="type">other</field>
2378 <record id="account_441000" model="account.account.template">
2379 <field name="code">441000</field>
2380 <field name="name">Effets à payer</field>
2381 <field name="user_type" ref="account_type_liability"/>
2382 <field name="reconcile">True</field>
2384 <field name="parent_id" ref="account_44"/>
2385 <field name="type">other</field>
2387 <record id="account_442000" model="account.account.template">
2388 <field name="code">442000</field>
2389 <field name="name">Factures à recevoir</field>
2390 <field name="user_type" ref="account_type_root"/>
2391 <field name="reconcile">True</field>
2393 <field name="parent_id" ref="account_44"/>
2394 <field name="type">other</field>
2396 <record id="account_443100" model="account.account.template">
2397 <field name="code">443100</field>
2398 <field name="name">Entreprises liées</field>
2399 <field name="user_type" ref="account_type_root"/>
2401 <field name="parent_id" ref="account_44"/>
2402 <field name="type">other</field>
2404 <record id="account_443200" model="account.account.template">
2405 <field name="code">443200</field>
2406 <field name="name">Lien de participation</field>
2407 <field name="user_type" ref="account_type_root"/>
2409 <field name="parent_id" ref="account_44"/>
2410 <field name="type">other</field>
2412 <record id="account_450000" model="account.account.template">
2413 <field name="code">450000</field>
2414 <field name="name">Dettes fiscales estimées</field>
2415 <field name="user_type" ref="account_type_liability"/>
2417 <field name="parent_id" ref="account_45"/>
2418 <field name="type">other</field>
2420 <record id="account_451000" model="account.account.template">
2421 <field name="code">451000</field>
2422 <field name="name">T.v.a en aval</field>
2423 <field name="user_type" ref="account_type_liability"/>
2424 <field name="reconcile">True</field>
2426 <field name="parent_id" ref="account_451"/>
2427 <field name="type">other</field>
2429 <record id="account_451100" model="account.account.template">
2430 <field name="code">451100</field>
2431 <field name="name">T.v.a soumise à l'origine aval</field>
2432 <field name="user_type" ref="account_type_root"/>
2433 <field name="reconcile">True</field>
2435 <field name="parent_id" ref="account_451"/>
2436 <field name="type">other</field>
2438 <record id="account_451200" model="account.account.template">
2439 <field name="code">451200</field>
2440 <field name="name">T.v.a intracom</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_451500" model="account.account.template">
2448 <field name="code">451500</field>
2449 <field name="name">Compte courant tva</field>
2450 <field name="user_type" ref="account_type_root"/>
2452 <field name="parent_id" ref="account_451"/>
2453 <field name="type">other</field>
2455 <record id="account_452000" model="account.account.template">
2456 <field name="code">452000</field>
2457 <field name="name">Impôts et taxes à payer à l'état</field>
2458 <field name="user_type" ref="account_type_root"/>
2460 <field name="parent_id" ref="account_452"/>
2461 <field name="type">other</field>
2463 <record id="account_452100" model="account.account.template">
2464 <field name="code">452100</field>
2465 <field name="name">Impôts et taxes à payer aux adm commun</field>
2466 <field name="user_type" ref="account_type_root"/>
2468 <field name="parent_id" ref="account_452"/>
2469 <field name="type">other</field>
2471 <record id="account_453000" model="account.account.template">
2472 <field name="code">453000</field>
2473 <field name="name">Retenues s/salaires</field>
2474 <field name="user_type" ref="account_type_root"/>
2476 <field name="parent_id" ref="account_45"/>
2477 <field name="type">other</field>
2479 <record id="account_454000" model="account.account.template">
2480 <field name="code">454000</field>
2481 <field name="name">Cass (centre..de sécurite soc)</field>
2482 <field name="user_type" ref="account_type_root"/>
2484 <field name="parent_id" ref="account_45"/>
2485 <field name="type">other</field>
2487 <record id="account_455000" model="account.account.template">
2488 <field name="code">455000</field>
2489 <field name="name">Personnel-rémuneration à payer</field>
2490 <field name="user_type" ref="account_type_root"/>
2492 <field name="parent_id" ref="account_45"/>
2493 <field name="type">other</field>
2495 <record id="account_456000" model="account.account.template">
2496 <field name="code">456000</field>
2497 <field name="name">Personnel-avances et acomptes</field>
2498 <field name="user_type" ref="account_type_root"/>
2500 <field name="parent_id" ref="account_45"/>
2501 <field name="type">other</field>
2503 <record id="account_458000" model="account.account.template">
2504 <field name="code">458000</field>
2505 <field name="name">Autres dettes sociales</field>
2506 <field name="user_type" ref="account_type_root"/>
2508 <field name="parent_id" ref="account_45"/>
2509 <field name="type">other</field>
2511 <record id="account_460000" model="account.account.template">
2512 <field name="code">460000</field>
2513 <field name="name">Acomptes reçus sur commandes</field>
2514 <field name="user_type" ref="account_type_liability"/>
2516 <field name="parent_id" ref="account_4"/>
2517 <field name="type">other</field>
2519 <record id="account_470000" model="account.account.template">
2520 <field name="code">470000</field>
2521 <field name="name">Dividendes-tantièmes d'ex. ant. à payer</field>
2522 <field name="user_type" ref="account_type_liability"/>
2524 <field name="parent_id" ref="account_47"/>
2525 <field name="type">other</field>
2527 <record id="account_471000" model="account.account.template">
2528 <field name="code">471000</field>
2529 <field name="name">Dividendes de l'exercice à payer</field>
2530 <field name="user_type" ref="account_type_liability"/>
2532 <field name="parent_id" ref="account_47"/>
2533 <field name="type">other</field>
2535 <record id="account_472000" model="account.account.template">
2536 <field name="code">472000</field>
2537 <field name="name">Tantièmes de l'exercice à payer</field>
2538 <field name="user_type" ref="account_type_liability"/>
2540 <field name="parent_id" ref="account_47"/>
2541 <field name="type">other</field>
2543 <record id="account_473000" model="account.account.template">
2544 <field name="code">473000</field>
2545 <field name="name">Autres allocataires à payer</field>
2546 <field name="user_type" ref="account_type_liability"/>
2548 <field name="parent_id" ref="account_47"/>
2549 <field name="type">other</field>
2551 <record id="account_480000" model="account.account.template">
2552 <field name="code">480000</field>
2553 <field name="name">Obligations et coupons échus (dettes)</field>
2554 <field name="user_type" ref="account_type_liability"/>
2556 <field name="parent_id" ref="account_48"/>
2557 <field name="type">other</field>
2559 <record id="account_487000" model="account.account.template">
2560 <field name="code">487000</field>
2561 <field name="name">Cautionnements reçus en numeraire</field>
2562 <field name="user_type" ref="account_type_root"/>
2564 <field name="parent_id" ref="account_48"/>
2565 <field name="type">other</field>
2567 <record id="account_488000" model="account.account.template">
2568 <field name="code">488000</field>
2569 <field name="name">Autres dettes diverses</field>
2570 <field name="user_type" ref="account_type_root"/>
2572 <field name="parent_id" ref="account_48"/>
2573 <field name="type">other</field>
2575 <record id="account_490000" model="account.account.template">
2576 <field name="code">490000</field>
2577 <field name="name">Charges à reporter (payées d'avance)</field>
2578 <field name="user_type" ref="account_type_root"/>
2580 <field name="parent_id" ref="account_49"/>
2581 <field name="type">other</field>
2583 <record id="account_491000" model="account.account.template">
2584 <field name="code">491000</field>
2585 <field name="name">Produits acquis</field>
2586 <field name="user_type" ref="account_type_asset"/>
2588 <field name="parent_id" ref="account_49"/>
2589 <field name="type">other</field>
2591 <record id="account_492000" model="account.account.template">
2592 <field name="code">492000</field>
2593 <field name="name">Charges à imputer</field>
2594 <field name="user_type" ref="account_type_liability"/>
2596 <field name="parent_id" ref="account_49"/>
2597 <field name="type">other</field>
2599 <record id="account_493000" model="account.account.template">
2600 <field name="code">493000</field>
2601 <field name="name">Produits à reporter</field>
2602 <field name="user_type" ref="account_type_liability"/>
2604 <field name="parent_id" ref="account_49"/>
2605 <field name="type">other</field>
2607 <record id="account_499000" model="account.account.template">
2608 <field name="code">499000</field>
2609 <field name="name">Comptes d'attente</field>
2610 <field name="user_type" ref="account_type_root"/>
2612 <field name="parent_id" ref="account_49"/>
2613 <field name="type">other</field>
2615 <record id="account_499800" model="account.account.template">
2616 <field name="code">499800</field>
2617 <field name="name">Solde équilibre en devises (hors pc)</field>
2618 <field name="user_type" ref="account_type_root"/>
2620 <field name="parent_id" ref="account_49"/>
2621 <field name="type">other</field>
2623 <record id="account_500000" model="account.account.template">
2624 <field name="code">500000</field>
2625 <field name="name">Actions propres</field>
2626 <field name="user_type" ref="account_type_asset"/>
2628 <field name="parent_id" ref="account_5"/>
2629 <field name="type">other</field>
2631 <record id="account_510000" model="account.account.template">
2632 <field name="code">510000</field>
2633 <field name="name">Actions et parts</field>
2634 <field name="user_type" ref="account_type_root"/>
2636 <field name="parent_id" ref="account_51"/>
2637 <field name="type">other</field>
2639 <record id="account_510100" model="account.account.template">
2640 <field name="code">510100</field>
2641 <field name="name">Montant non appelé s/action.part</field>
2642 <field name="user_type" ref="account_type_root"/>
2644 <field name="parent_id" ref="account_51"/>
2645 <field name="type">other</field>
2647 <record id="account_510900" model="account.account.template">
2648 <field name="code">510900</field>
2649 <field name="name">Réduction valeur s/action et parts</field>
2650 <field name="user_type" ref="account_type_root"/>
2652 <field name="parent_id" ref="account_51"/>
2653 <field name="type">other</field>
2655 <record id="account_512000" model="account.account.template">
2656 <field name="code">512000</field>
2657 <field name="name">Parts dans entreprises liées</field>
2658 <field name="user_type" ref="account_type_root"/>
2660 <field name="parent_id" ref="account_512"/>
2661 <field name="type">other</field>
2663 <record id="account_512100" model="account.account.template">
2664 <field name="code">512100</field>
2665 <field name="name">Montant non appelé s/parts</field>
2666 <field name="user_type" ref="account_type_root"/>
2668 <field name="parent_id" ref="account_512"/>
2669 <field name="type">other</field>
2671 <record id="account_512900" model="account.account.template">
2672 <field name="code">512900</field>
2673 <field name="name">Réduction valeur s/part ent. liées</field>
2674 <field name="user_type" ref="account_type_root"/>
2676 <field name="parent_id" ref="account_512"/>
2677 <field name="type">other</field>
2679 <record id="account_520000" model="account.account.template">
2680 <field name="code">520000</field>
2681 <field name="name">Titres à rev. fixes - valeur d'acquis.</field>
2682 <field name="user_type" ref="account_type_asset"/>
2684 <field name="parent_id" ref="account_52"/>
2685 <field name="type">other</field>
2687 <record id="account_529000" model="account.account.template">
2688 <field name="code">529000</field>
2689 <field name="name">Titres à rev. fixes - réd. de val.</field>
2690 <field name="user_type" ref="account_type_asset"/>
2692 <field name="parent_id" ref="account_52"/>
2693 <field name="type">other</field>
2695 <record id="account_530000" model="account.account.template">
2696 <field name="code">530000</field>
2697 <field name="name">Dépôts à terme</field>
2698 <field name="user_type" ref="account_type_root"/>
2700 <field name="parent_id" ref="account_53"/>
2701 <field name="type">other</field>
2703 <record id="account_539000" model="account.account.template">
2704 <field name="code">539000</field>
2705 <field name="name">Réductions de valeur / dépôts à terme</field>
2706 <field name="user_type" ref="account_type_asset"/>
2708 <field name="parent_id" ref="account_53"/>
2709 <field name="type">other</field>
2711 <record id="account_540000" model="account.account.template">
2712 <field name="code">540000</field>
2713 <field name="name">Valeurs échues à l'encaissement</field>
2714 <field name="user_type" ref="account_type_asset"/>
2716 <field name="parent_id" ref="account_5"/>
2717 <field name="type">other</field>
2719 <record id="account_541000" model="account.account.template">
2720 <field name="code">541000</field>
2721 <field name="name">Coupons à encaisser</field>
2722 <field name="user_type" ref="account_type_asset"/>
2724 <field name="parent_id" ref="account_5"/>
2725 <field name="type">other</field>
2727 <record id="account_550000" model="account.account.template">
2728 <field name="code">550000</field>
2729 <field name="name">Ets de crédit-compte à vue</field>
2730 <field name="user_type" ref="account_type_root"/>
2732 <field name="parent_id" ref="account_550"/>
2733 <field name="type">other</field>
2735 <record id="account_550100" model="account.account.template">
2736 <field name="code">550100</field>
2737 <field name="name">Chèques et virements émis</field>
2738 <field name="user_type" ref="account_type_root"/>
2740 <field name="parent_id" ref="account_550"/>
2741 <field name="type">other</field>
2743 <record id="account_550900" model="account.account.template">
2744 <field name="code">550900</field>
2745 <field name="name">Réduction valeur s/cpte a vue</field>
2746 <field name="user_type" ref="account_type_root"/>
2748 <field name="parent_id" ref="account_550"/>
2749 <field name="type">other</field>
2751 <record id="account_560000" model="account.account.template">
2752 <field name="code">560000</field>
2753 <field name="name">Ccp - compte courant</field>
2754 <field name="user_type" ref="account_type_asset"/>
2756 <field name="parent_id" ref="account_56"/>
2757 <field name="type">other</field>
2759 <record id="account_561000" model="account.account.template">
2760 <field name="code">561000</field>
2761 <field name="name">Ccp - chèques émis</field>
2762 <field name="user_type" ref="account_type_asset"/>
2764 <field name="parent_id" ref="account_56"/>
2765 <field name="type">other</field>
2767 <record id="account_570000" model="account.account.template">
2768 <field name="code">570000</field>
2769 <field name="name">Caisses</field>
2770 <field name="user_type" ref="account_type_asset"/>
2772 <field name="parent_id" ref="account_57"/>
2773 <field name="type">other</field>
2775 <record id="account_570900" model="account.account.template">
2776 <field name="code">570900</field>
2777 <field name="name">Réduction valeur s/caisse</field>
2778 <field name="user_type" ref="account_type_root"/>
2780 <field name="parent_id" ref="account_57"/>
2781 <field name="type">other</field>
2783 <record id="account_580000" model="account.account.template">
2784 <field name="code">580000</field>
2785 <field name="name">Virements internes</field>
2786 <field name="user_type" ref="account_type_root"/>
2787 <field name="reconcile">True</field>
2789 <field name="parent_id" ref="account_5"/>
2790 <field name="type">other</field>
2792 <record id="account_600000" model="account.account.template">
2793 <field name="code">600000</field>
2794 <field name="name">Achats de matières premières</field>
2795 <field name="user_type" ref="account_type_expense"/>
2797 <field name="parent_id" ref="account_60"/>
2798 <field name="type">other</field>
2800 <record id="account_601000" model="account.account.template">
2801 <field name="code">601000</field>
2802 <field name="name">Achats de fournitures</field>
2803 <field name="user_type" ref="account_type_expense"/>
2805 <field name="parent_id" ref="account_60"/>
2806 <field name="type">other</field>
2808 <record id="account_602000" model="account.account.template">
2809 <field name="code">602000</field>
2810 <field name="name">Achats de services, travaux et études</field>
2811 <field name="user_type" ref="account_type_expense"/>
2813 <field name="parent_id" ref="account_60"/>
2814 <field name="type">other</field>
2816 <record id="account_603000" model="account.account.template">
2817 <field name="code">603000</field>
2818 <field name="name">Achats de sous-traitances générales</field>
2819 <field name="user_type" ref="account_type_expense"/>
2821 <field name="parent_id" ref="account_60"/>
2822 <field name="type">other</field>
2824 <record id="account_604000" model="account.account.template">
2825 <field name="code">604000</field>
2826 <field name="name">Achats de marchandises</field>
2827 <field name="user_type" ref="account_type_expense"/>
2829 <field name="parent_id" ref="account_60"/>
2830 <field name="type">other</field>
2832 <record id="account_607000" model="account.account.template">
2833 <field name="code">607000</field>
2834 <field name="name">Achats produits et demi-produits</field>
2835 <field name="user_type" ref="account_type_expense"/>
2837 <field name="parent_id" ref="account_60"/>
2838 <field name="type">other</field>
2840 <record id="account_608000" model="account.account.template">
2841 <field name="code">608000</field>
2842 <field name="name">Remises, ristournes et rabais sur achats</field>
2843 <field name="user_type" ref="account_type_expense"/>
2845 <field name="parent_id" ref="account_60"/>
2846 <field name="type">other</field>
2848 <record id="account_609000" model="account.account.template">
2849 <field name="code">609000</field>
2850 <field name="name">Variation de stock mat. premières</field>
2851 <field name="user_type" ref="account_type_expense"/>
2853 <field name="parent_id" ref="account_609"/>
2854 <field name="type">other</field>
2856 <record id="account_609100" model="account.account.template">
2857 <field name="code">609100</field>
2858 <field name="name">Variation stock mat. consommables</field>
2859 <field name="user_type" ref="account_type_expense"/>
2861 <field name="parent_id" ref="account_609"/>
2862 <field name="type">other</field>
2864 <record id="account_609400" model="account.account.template">
2865 <field name="code">609400</field>
2866 <field name="name">Variation stock marchandises</field>
2867 <field name="user_type" ref="account_type_expense"/>
2869 <field name="parent_id" ref="account_609"/>
2870 <field name="type">other</field>
2872 <record id="account_610000" model="account.account.template">
2873 <field name="code">610000</field>
2874 <field name="name">Loyers et charges locatives</field>
2875 <field name="user_type" ref="account_type_expense"/>
2877 <field name="parent_id" ref="account_610"/>
2878 <field name="type">other</field>
2880 <record id="account_610100" model="account.account.template">
2881 <field name="code">610100</field>
2882 <field name="name">Redevances de crédit bail</field>
2883 <field name="user_type" ref="account_type_expense"/>
2885 <field name="parent_id" ref="account_610"/>
2886 <field name="type">other</field>
2888 <record id="account_611000" model="account.account.template">
2889 <field name="code">611000</field>
2890 <field name="name">Entretiens et réparations des locaux</field>
2891 <field name="user_type" ref="account_type_expense"/>
2893 <field name="parent_id" ref="account_61"/>
2894 <field name="type">other</field>
2896 <record id="account_612000" model="account.account.template">
2897 <field name="code">612000</field>
2898 <field name="name">Consommation - eau</field>
2899 <field name="user_type" ref="account_type_expense"/>
2901 <field name="parent_id" ref="account_6120"/>
2902 <field name="type">other</field>
2904 <record id="account_612010" model="account.account.template">
2905 <field name="code">612010</field>
2906 <field name="name">Consommation - gaz</field>
2907 <field name="user_type" ref="account_type_expense"/>
2909 <field name="parent_id" ref="account_6120"/>
2910 <field name="type">other</field>
2912 <record id="account_612020" model="account.account.template">
2913 <field name="code">612020</field>
2914 <field name="name">Consommation - électricité</field>
2915 <field name="user_type" ref="account_type_expense"/>
2917 <field name="parent_id" ref="account_6120"/>
2918 <field name="type">other</field>
2920 <record id="account_612030" model="account.account.template">
2921 <field name="code">612030</field>
2922 <field name="name">Consommation - carburants</field>
2923 <field name="user_type" ref="account_type_expense"/>
2925 <field name="parent_id" ref="account_6120"/>
2926 <field name="type">other</field>
2928 <record id="account_612040" model="account.account.template">
2929 <field name="code">612040</field>
2930 <field name="name">Consommation - mazout</field>
2931 <field name="user_type" ref="account_type_expense"/>
2933 <field name="parent_id" ref="account_6120"/>
2934 <field name="type">other</field>
2936 <record id="account_612100" model="account.account.template">
2937 <field name="code">612100</field>
2938 <field name="name">Documentation</field>
2939 <field name="user_type" ref="account_type_expense"/>
2941 <field name="parent_id" ref="account_612"/>
2942 <field name="type">other</field>
2944 <record id="account_612200" model="account.account.template">
2945 <field name="code">612200</field>
2946 <field name="name">Imprimés et fournitures de bureau</field>
2947 <field name="user_type" ref="account_type_expense"/>
2949 <field name="parent_id" ref="account_612"/>
2950 <field name="type">other</field>
2952 <record id="account_612300" model="account.account.template">
2953 <field name="code">612300</field>
2954 <field name="name">Téléphone</field>
2955 <field name="user_type" ref="account_type_expense"/>
2957 <field name="parent_id" ref="account_6123"/>
2958 <field name="type">other</field>
2960 <record id="account_612310" model="account.account.template">
2961 <field name="code">612310</field>
2962 <field name="name">Frais postaux</field>
2963 <field name="user_type" ref="account_type_expense"/>
2965 <field name="parent_id" ref="account_6123"/>
2966 <field name="type">other</field>
2968 <record id="account_612320" model="account.account.template">
2969 <field name="code">612320</field>
2970 <field name="name">Fax</field>
2971 <field name="user_type" ref="account_type_expense"/>
2973 <field name="parent_id" ref="account_6123"/>
2974 <field name="type">other</field>
2976 <record id="account_613000" model="account.account.template">
2977 <field name="code">613000</field>
2978 <field name="name">Redevances et royalties</field>
2979 <field name="user_type" ref="account_type_expense"/>
2981 <field name="parent_id" ref="account_613"/>
2982 <field name="type">other</field>
2984 <record id="account_613100" model="account.account.template">
2985 <field name="code">613100</field>
2986 <field name="name">Honoraires</field>
2987 <field name="user_type" ref="account_type_expense"/>
2989 <field name="parent_id" ref="account_613"/>
2990 <field name="type">other</field>
2992 <record id="account_613200" model="account.account.template">
2993 <field name="code">613200</field>
2994 <field name="name">Organismes de services</field>
2995 <field name="user_type" ref="account_type_expense"/>
2997 <field name="parent_id" ref="account_613"/>
2998 <field name="type">other</field>
3000 <record id="account_613300" model="account.account.template">
3001 <field name="code">613300</field>
3002 <field name="name">Commissions</field>
3003 <field name="user_type" ref="account_type_expense"/>
3005 <field name="parent_id" ref="account_613"/>
3006 <field name="type">other</field>
3008 <record id="account_614000" model="account.account.template">
3009 <field name="code">614000</field>
3010 <field name="name">Assurance incendie</field>
3011 <field name="user_type" ref="account_type_expense"/>
3013 <field name="parent_id" ref="account_61"/>
3014 <field name="type">other</field>
3016 <record id="account_615000" model="account.account.template">
3017 <field name="code">615000</field>
3018 <field name="name">Annonces, publicité</field>
3019 <field name="user_type" ref="account_type_expense"/>
3021 <field name="parent_id" ref="account_615"/>
3022 <field name="type">other</field>
3024 <record id="account_615100" model="account.account.template">
3025 <field name="code">615100</field>
3026 <field name="name">Cotisations et abonnements</field>
3027 <field name="user_type" ref="account_type_expense"/>
3029 <field name="parent_id" ref="account_615"/>
3030 <field name="type">other</field>
3032 <record id="account_615200" model="account.account.template">
3033 <field name="code">615200</field>
3034 <field name="name">Dons et libéralités</field>
3035 <field name="user_type" ref="account_type_expense"/>
3037 <field name="parent_id" ref="account_615"/>
3038 <field name="type">other</field>
3040 <record id="account_615300" model="account.account.template">
3041 <field name="code">615300</field>
3042 <field name="name">Publications légales</field>
3043 <field name="user_type" ref="account_type_expense"/>
3045 <field name="parent_id" ref="account_615"/>
3046 <field name="type">other</field>
3048 <record id="account_616000" model="account.account.template">
3049 <field name="code">616000</field>
3050 <field name="name">Sous-traitants</field>
3051 <field name="user_type" ref="account_type_expense"/>
3053 <field name="parent_id" ref="account_61"/>
3054 <field name="type">other</field>
3056 <record id="account_616100" model="account.account.template">
3057 <field name="code">616100</field>
3058 <field name="name">Transports par tiers</field>
3059 <field name="user_type" ref="account_type_expense"/>
3061 <field name="parent_id" ref="account_61"/>
3062 <field name="type">other</field>
3064 <record id="account_620000" model="account.account.template">
3065 <field name="code">620000</field>
3066 <field name="name">Rémunératons administrat. ou gérants</field>
3067 <field name="user_type" ref="account_type_expense"/>
3069 <field name="parent_id" ref="account_620"/>
3070 <field name="type">other</field>
3072 <record id="account_620100" model="account.account.template">
3073 <field name="code">620100</field>
3074 <field name="name">Rémunérations personnel de direction</field>
3075 <field name="user_type" ref="account_type_expense"/>
3077 <field name="parent_id" ref="account_620"/>
3078 <field name="type">other</field>
3080 <record id="account_620200" model="account.account.template">
3081 <field name="code">620200</field>
3082 <field name="name">Rémunérations employés</field>
3083 <field name="user_type" ref="account_type_expense"/>
3085 <field name="parent_id" ref="account_620"/>
3086 <field name="type">other</field>
3088 <record id="account_620300" model="account.account.template">
3089 <field name="code">620300</field>
3090 <field name="name">Rémunérations ouvriers</field>
3091 <field name="user_type" ref="account_type_expense"/>
3093 <field name="parent_id" ref="account_620"/>
3094 <field name="type">other</field>
3096 <record id="account_621000" model="account.account.template">
3097 <field name="code">621000</field>
3098 <field name="name">Chg.soc.lég.administ.et gérant</field>
3099 <field name="user_type" ref="account_type_expense"/>
3101 <field name="parent_id" ref="account_621"/>
3102 <field name="type">other</field>
3104 <record id="account_621100" model="account.account.template">
3105 <field name="code">621100</field>
3106 <field name="name">Chg.soc.lég. personnel de direction</field>
3107 <field name="user_type" ref="account_type_expense"/>
3109 <field name="parent_id" ref="account_621"/>
3110 <field name="type">other</field>
3112 <record id="account_621200" model="account.account.template">
3113 <field name="code">621200</field>
3114 <field name="name">Chg.soc.lég. employés</field>
3115 <field name="user_type" ref="account_type_expense"/>
3117 <field name="parent_id" ref="account_621"/>
3118 <field name="type">other</field>
3120 <record id="account_621300" model="account.account.template">
3121 <field name="code">621300</field>
3122 <field name="name">Chg.soc.lég. ouvriers</field>
3123 <field name="user_type" ref="account_type_expense"/>
3125 <field name="parent_id" ref="account_621"/>
3126 <field name="type">other</field>
3128 <record id="account_621400" model="account.account.template">
3129 <field name="code">621400</field>
3130 <field name="name">Assurance accidents</field>
3131 <field name="user_type" ref="account_type_expense"/>
3133 <field name="parent_id" ref="account_621"/>
3134 <field name="type">other</field>
3136 <record id="account_622000" model="account.account.template">
3137 <field name="code">622000</field>
3138 <field name="name">Primes patr. pour ass. extra - légales</field>
3139 <field name="user_type" ref="account_type_expense"/>
3141 <field name="parent_id" ref="account_62"/>
3142 <field name="type">other</field>
3144 <record id="account_623000" model="account.account.template">
3145 <field name="code">623000</field>
3146 <field name="name">Autres frais de personnel</field>
3147 <field name="user_type" ref="account_type_expense"/>
3149 <field name="parent_id" ref="account_62"/>
3150 <field name="type">other</field>
3152 <record id="account_624000" model="account.account.template">
3153 <field name="code">624000</field>
3154 <field name="name">Pension administrat. ou gérant</field>
3155 <field name="user_type" ref="account_type_expense"/>
3157 <field name="parent_id" ref="account_624"/>
3158 <field name="type">other</field>
3160 <record id="account_624100" model="account.account.template">
3161 <field name="code">624100</field>
3162 <field name="name">Pension personnel</field>
3163 <field name="user_type" ref="account_type_expense"/>
3165 <field name="parent_id" ref="account_624"/>
3166 <field name="type">other</field>
3168 <record id="account_630000" model="account.account.template">
3169 <field name="code">630000</field>
3170 <field name="name">Dot. cor. val s/frais d'établissement</field>
3171 <field name="user_type" ref="account_type_expense"/>
3173 <field name="parent_id" ref="account_630"/>
3174 <field name="type">other</field>
3176 <record id="account_630100" model="account.account.template">
3177 <field name="code">630100</field>
3178 <field name="name">Dot. cor. val s/immob. incorporels</field>
3179 <field name="user_type" ref="account_type_expense"/>
3181 <field name="parent_id" ref="account_630"/>
3182 <field name="type">other</field>
3184 <record id="account_630200" model="account.account.template">
3185 <field name="code">630200</field>
3186 <field name="name">Dot. cor. val s/immob. corporels</field>
3187 <field name="user_type" ref="account_type_expense"/>
3189 <field name="parent_id" ref="account_630"/>
3190 <field name="type">other</field>
3192 <record id="account_631000" model="account.account.template">
3193 <field name="code">631000</field>
3194 <field name="name">Dot. cor. val s/stock mat.fourni</field>
3195 <field name="user_type" ref="account_type_expense"/>
3197 <field name="parent_id" ref="account_631"/>
3198 <field name="type">other</field>
3200 <record id="account_631100" model="account.account.template">
3201 <field name="code">631100</field>
3202 <field name="name">Reprises cor. val. s/stock mat. fourni</field>
3203 <field name="user_type" ref="account_type_expense"/>
3205 <field name="parent_id" ref="account_631"/>
3206 <field name="type">other</field>
3208 <record id="account_632000" model="account.account.template">
3209 <field name="code">632000</field>
3210 <field name="name">Dot. cor. val s/en-cours,pr fini</field>
3211 <field name="user_type" ref="account_type_expense"/>
3213 <field name="parent_id" ref="account_632"/>
3214 <field name="type">other</field>
3216 <record id="account_632100" model="account.account.template">
3217 <field name="code">632100</field>
3218 <field name="name">Reprises cor. val s/en-cours,pf</field>
3219 <field name="user_type" ref="account_type_expense"/>
3221 <field name="parent_id" ref="account_632"/>
3222 <field name="type">other</field>
3224 <record id="account_633000" model="account.account.template">
3225 <field name="code">633000</field>
3226 <field name="name">Dot. cor. val s/cr comm +1an</field>
3227 <field name="user_type" ref="account_type_expense"/>
3229 <field name="parent_id" ref="account_633"/>
3230 <field name="type">other</field>
3232 <record id="account_633100" model="account.account.template">
3233 <field name="code">633100</field>
3234 <field name="name">Reprises cor. val s/cr com +1an</field>
3235 <field name="user_type" ref="account_type_expense"/>
3237 <field name="parent_id" ref="account_633"/>
3238 <field name="type">other</field>
3240 <record id="account_634000" model="account.account.template">
3241 <field name="code">634000</field>
3242 <field name="name">Dot. cor. val. s/cr comm -1an</field>
3243 <field name="user_type" ref="account_type_expense"/>
3245 <field name="parent_id" ref="account_634"/>
3246 <field name="type">other</field>
3248 <record id="account_634100" model="account.account.template">
3249 <field name="code">634100</field>
3250 <field name="name">Reprises cor. val.s/cr com -1an</field>
3251 <field name="user_type" ref="account_type_expense"/>
3253 <field name="parent_id" ref="account_634"/>
3254 <field name="type">other</field>
3256 <record id="account_635000" model="account.account.template">
3257 <field name="code">635000</field>
3258 <field name="name">Dot. prov. pension et oblig. sim.</field>
3259 <field name="user_type" ref="account_type_expense"/>
3261 <field name="parent_id" ref="account_635"/>
3262 <field name="type">other</field>
3264 <record id="account_635100" model="account.account.template">
3265 <field name="code">635100</field>
3266 <field name="name">Reprises prov. s/pens.obli. sim.</field>
3267 <field name="user_type" ref="account_type_expense"/>
3269 <field name="parent_id" ref="account_635"/>
3270 <field name="type">other</field>
3272 <record id="account_636000" model="account.account.template">
3273 <field name="code">636000</field>
3274 <field name="name">Dot. prov-grosses réparation</field>
3275 <field name="user_type" ref="account_type_expense"/>
3277 <field name="parent_id" ref="account_636"/>
3278 <field name="type">other</field>
3280 <record id="account_636100" model="account.account.template">
3281 <field name="code">636100</field>
3282 <field name="name">Reprises prov. grosses réparation</field>
3283 <field name="user_type" ref="account_type_expense"/>
3285 <field name="parent_id" ref="account_636"/>
3286 <field name="type">other</field>
3288 <record id="account_637000" model="account.account.template">
3289 <field name="code">637000</field>
3290 <field name="name">Dot. prov-autres risques et chg</field>
3291 <field name="user_type" ref="account_type_expense"/>
3293 <field name="parent_id" ref="account_637"/>
3294 <field name="type">other</field>
3296 <record id="account_637100" model="account.account.template">
3297 <field name="code">637100</field>
3298 <field name="name">Reprises prov autres risq,chg</field>
3299 <field name="user_type" ref="account_type_expense"/>
3301 <field name="parent_id" ref="account_637"/>
3302 <field name="type">other</field>
3304 <record id="account_640000" model="account.account.template">
3305 <field name="code">640000</field>
3306 <field name="name">Taxe d'abonnement</field>
3307 <field name="user_type" ref="account_type_expense"/>
3309 <field name="parent_id" ref="account_640"/>
3310 <field name="type">other</field>
3312 <record id="account_640100" model="account.account.template">
3313 <field name="code">640100</field>
3314 <field name="name">Impôt foncier</field>
3315 <field name="user_type" ref="account_type_expense"/>
3317 <field name="parent_id" ref="account_640"/>
3318 <field name="type">other</field>
3320 <record id="account_640200" model="account.account.template">
3321 <field name="code">640200</field>
3322 <field name="name">Impôt commercial s/le capital</field>
3323 <field name="user_type" ref="account_type_expense"/>
3325 <field name="parent_id" ref="account_640"/>
3326 <field name="type">other</field>
3328 <record id="account_640300" model="account.account.template">
3329 <field name="code">640300</field>
3330 <field name="name">Impôt s/la fortune</field>
3331 <field name="user_type" ref="account_type_expense"/>
3333 <field name="parent_id" ref="account_640"/>
3334 <field name="type">other</field>
3336 <record id="account_641000" model="account.account.template">
3337 <field name="code">641000</field>
3338 <field name="name">Moins-val. sur réalis. d'immob. corp.</field>
3339 <field name="user_type" ref="account_type_expense"/>
3341 <field name="parent_id" ref="account_64"/>
3342 <field name="type">other</field>
3344 <record id="account_642000" model="account.account.template">
3345 <field name="code">642000</field>
3346 <field name="name">Moins-val. / réalis. de créances comm.</field>
3347 <field name="user_type" ref="account_type_expense"/>
3349 <field name="parent_id" ref="account_64"/>
3350 <field name="type">other</field>
3352 <record id="account_643000" model="account.account.template">
3353 <field name="code">643000</field>
3354 <field name="name">Charges d'exploitation diverses</field>
3355 <field name="user_type" ref="account_type_expense"/>
3357 <field name="parent_id" ref="account_64"/>
3358 <field name="type">other</field>
3360 <record id="account_650000" model="account.account.template">
3361 <field name="code">650000</field>
3362 <field name="name">Intérêts, commissions et frais / dettes</field>
3363 <field name="user_type" ref="account_type_expense"/>
3365 <field name="parent_id" ref="account_65"/>
3366 <field name="type">other</field>
3368 <record id="account_651000" model="account.account.template">
3369 <field name="code">651000</field>
3370 <field name="name">Dot. cor. val s/actif circ</field>
3371 <field name="user_type" ref="account_type_expense"/>
3373 <field name="parent_id" ref="account_651"/>
3374 <field name="type">other</field>
3376 <record id="account_651100" model="account.account.template">
3377 <field name="code">651100</field>
3378 <field name="name">Reprises cor. val s/actif circulants</field>
3379 <field name="user_type" ref="account_type_expense"/>
3381 <field name="parent_id" ref="account_651"/>
3382 <field name="type">other</field>
3384 <record id="account_652000" model="account.account.template">
3385 <field name="code">652000</field>
3386 <field name="name">Moins-values sur réalis. d'actifs circ.</field>
3387 <field name="user_type" ref="account_type_expense"/>
3389 <field name="parent_id" ref="account_65"/>
3390 <field name="type">other</field>
3392 <record id="account_653000" model="account.account.template">
3393 <field name="code">653000</field>
3394 <field name="name">Charges d'escompte de créances</field>
3395 <field name="user_type" ref="account_type_expense"/>
3397 <field name="parent_id" ref="account_65"/>
3398 <field name="type">other</field>
3400 <record id="account_654000" model="account.account.template">
3401 <field name="code">654000</field>
3402 <field name="name">Différences de change</field>
3403 <field name="user_type" ref="account_type_expense"/>
3405 <field name="parent_id" ref="account_65"/>
3406 <field name="type">other</field>
3408 <record id="account_655000" model="account.account.template">
3409 <field name="code">655000</field>
3410 <field name="name">Ecarts de conversion des devises</field>
3411 <field name="user_type" ref="account_type_expense"/>
3413 <field name="parent_id" ref="account_65"/>
3414 <field name="type">other</field>
3416 <record id="account_656000" model="account.account.template">
3417 <field name="code">656000</field>
3418 <field name="name">Frais de banque</field>
3419 <field name="user_type" ref="account_type_expense"/>
3421 <field name="parent_id" ref="account_65"/>
3422 <field name="type">other</field>
3424 <record id="account_660000" model="account.account.template">
3425 <field name="code">660000</field>
3426 <field name="name">Dot. cor. val exceptionnelles</field>
3427 <field name="user_type" ref="account_type_expense"/>
3429 <field name="parent_id" ref="account_660"/>
3430 <field name="type">other</field>
3432 <record id="account_660100" model="account.account.template">
3433 <field name="code">660100</field>
3434 <field name="name">Reprises cor. val. excep</field>
3435 <field name="user_type" ref="account_type_expense"/>
3437 <field name="parent_id" ref="account_660"/>
3438 <field name="type">other</field>
3440 <record id="account_661000" model="account.account.template">
3441 <field name="code">661000</field>
3442 <field name="name">Dot. cor. val s/immob. financières</field>
3443 <field name="user_type" ref="account_type_expense"/>
3445 <field name="parent_id" ref="account_661"/>
3446 <field name="type">other</field>
3448 <record id="account_661100" model="account.account.template">
3449 <field name="code">661100</field>
3450 <field name="name">Reprises cor val s/immob. fin.</field>
3451 <field name="user_type" ref="account_type_expense"/>
3453 <field name="parent_id" ref="account_661"/>
3454 <field name="type">other</field>
3456 <record id="account_662000" model="account.account.template">
3457 <field name="code">662000</field>
3458 <field name="name">Dot. prov-risques et chg except.</field>
3459 <field name="user_type" ref="account_type_expense"/>
3461 <field name="parent_id" ref="account_662"/>
3462 <field name="type">other</field>
3464 <record id="account_662100" model="account.account.template">
3465 <field name="code">662100</field>
3466 <field name="name">Reprises prov risq,chg except.</field>
3467 <field name="user_type" ref="account_type_expense"/>
3469 <field name="parent_id" ref="account_662"/>
3470 <field name="type">other</field>
3472 <record id="account_663000" model="account.account.template">
3473 <field name="code">663000</field>
3474 <field name="name">Moins-values sur réalis. d'actifs immob.</field>
3475 <field name="user_type" ref="account_type_expense"/>
3477 <field name="parent_id" ref="account_66"/>
3478 <field name="type">other</field>
3480 <record id="account_665000" model="account.account.template">
3481 <field name="code">665000</field>
3482 <field name="name">Différences de change exceptionnelles</field>
3483 <field name="user_type" ref="account_type_expense"/>
3485 <field name="parent_id" ref="account_66"/>
3486 <field name="type">other</field>
3488 <record id="account_668000" model="account.account.template">
3489 <field name="code">668000</field>
3490 <field name="name">Autres charges exceptionnelles</field>
3491 <field name="user_type" ref="account_type_expense"/>
3493 <field name="parent_id" ref="account_66"/>
3494 <field name="type">other</field>
3496 <record id="account_670000" model="account.account.template">
3497 <field name="code">670000</field>
3498 <field name="name">Impôts luxemb sur le résultat de l'ex.</field>
3499 <field name="user_type" ref="account_type_expense"/>
3501 <field name="parent_id" ref="account_67"/>
3502 <field name="type">other</field>
3504 <record id="account_671000" model="account.account.template">
3505 <field name="code">671000</field>
3506 <field name="name">Impôts luxemb /résultat d'ex. antérieurs</field>
3507 <field name="user_type" ref="account_type_expense"/>
3509 <field name="parent_id" ref="account_67"/>
3510 <field name="type">other</field>
3512 <record id="account_672000" model="account.account.template">
3513 <field name="code">672000</field>
3514 <field name="name">Impôts étrangers sur le résultat de l'ex</field>
3515 <field name="user_type" ref="account_type_expense"/>
3517 <field name="parent_id" ref="account_67"/>
3518 <field name="type">other</field>
3520 <record id="account_673000" model="account.account.template">
3521 <field name="code">673000</field>
3522 <field name="name">Impôts étrgs/résultat d'ex. antérieurs</field>
3523 <field name="user_type" ref="account_type_expense"/>
3525 <field name="parent_id" ref="account_67"/>
3526 <field name="type">other</field>
3528 <record id="account_674000" model="account.account.template">
3529 <field name="code">674000</field>
3530 <field name="name">Impôts sur résultats exceptionnels</field>
3531 <field name="user_type" ref="account_type_expense"/>
3533 <field name="parent_id" ref="account_67"/>
3534 <field name="type">other</field>
3536 <record id="account_680000" model="account.account.template">
3537 <field name="code">680000</field>
3538 <field name="name">Transfert aux réserves immunisées</field>
3539 <field name="user_type" ref="account_type_expense"/>
3541 <field name="parent_id" ref="account_6"/>
3542 <field name="type">other</field>
3544 <record id="account_700000" model="account.account.template">
3545 <field name="code">700000</field>
3546 <field name="name">Ventes et prestations de services</field>
3547 <field name="user_type" ref="account_type_income"/>
3549 <field name="parent_id" ref="account_70"/>
3550 <field name="type">payable</field>
3552 <record id="account_708000" model="account.account.template">
3553 <field name="code">708000</field>
3554 <field name="name">R.r.r accordés sur ventes</field>
3555 <field name="user_type" ref="account_type_income"/>
3557 <field name="parent_id" ref="account_70"/>
3558 <field name="type">payable</field>
3560 <record id="account_712000" model="account.account.template">
3561 <field name="code">712000</field>
3562 <field name="name">Variation de stocks des encours de fabr.</field>
3563 <field name="user_type" ref="account_type_income"/>
3565 <field name="parent_id" ref="account_71"/>
3566 <field name="type">payable</field>
3568 <record id="account_713000" model="account.account.template">
3569 <field name="code">713000</field>
3570 <field name="name">Variation de stocks des produits finis</field>
3571 <field name="user_type" ref="account_type_income"/>
3573 <field name="parent_id" ref="account_71"/>
3574 <field name="type">payable</field>
3576 <record id="account_720000" model="account.account.template">
3577 <field name="code">720000</field>
3578 <field name="name">Travaux effect. par entreprise elle-même</field>
3579 <field name="user_type" ref="account_type_income"/>
3581 <field name="parent_id" ref="account_7"/>
3582 <field name="type">payable</field>
3584 <record id="account_740000" model="account.account.template">
3585 <field name="code">740000</field>
3586 <field name="name">Subsides d'exploitation</field>
3587 <field name="user_type" ref="account_type_income"/>
3589 <field name="parent_id" ref="account_74"/>
3590 <field name="type">payable</field>
3592 <record id="account_741000" model="account.account.template">
3593 <field name="code">741000</field>
3594 <field name="name">Plus-values sur réal. d'immob. corp.</field>
3595 <field name="user_type" ref="account_type_income"/>
3597 <field name="parent_id" ref="account_74"/>
3598 <field name="type">payable</field>
3600 <record id="account_742000" model="account.account.template">
3601 <field name="code">742000</field>
3602 <field name="name">Plus-values sur réalis. créances comm.</field>
3603 <field name="user_type" ref="account_type_income"/>
3605 <field name="parent_id" ref="account_74"/>
3606 <field name="type">payable</field>
3608 <record id="account_743000" model="account.account.template">
3609 <field name="code">743000</field>
3610 <field name="name">Récupération de frais de personnel</field>
3611 <field name="user_type" ref="account_type_income"/>
3613 <field name="parent_id" ref="account_74"/>
3614 <field name="type">payable</field>
3616 <record id="account_744000" model="account.account.template">
3617 <field name="code">744000</field>
3618 <field name="name">Commissions et courtages</field>
3619 <field name="user_type" ref="account_type_income"/>
3621 <field name="parent_id" ref="account_74"/>
3622 <field name="type">payable</field>
3624 <record id="account_745000" model="account.account.template">
3625 <field name="code">745000</field>
3626 <field name="name">Redevances pour brevets et licences</field>
3627 <field name="user_type" ref="account_type_income"/>
3629 <field name="parent_id" ref="account_74"/>
3630 <field name="type">payable</field>
3632 <record id="account_746000" model="account.account.template">
3633 <field name="code">746000</field>
3634 <field name="name">Loyers perçus</field>
3635 <field name="user_type" ref="account_type_income"/>
3637 <field name="parent_id" ref="account_74"/>
3638 <field name="type">payable</field>
3640 <record id="account_748000" model="account.account.template">
3641 <field name="code">748000</field>
3642 <field name="name">Produits d'exploitation divers.</field>
3643 <field name="user_type" ref="account_type_income"/>
3645 <field name="parent_id" ref="account_74"/>
3646 <field name="type">payable</field>
3648 <record id="account_750000" model="account.account.template">
3649 <field name="code">750000</field>
3650 <field name="name">Produits des participations</field>
3651 <field name="user_type" ref="account_type_income"/>
3653 <field name="parent_id" ref="account_750"/>
3654 <field name="type">payable</field>
3656 <record id="account_750100" model="account.account.template">
3657 <field name="code">750100</field>
3658 <field name="name">Autres produits des immob. financières</field>
3659 <field name="user_type" ref="account_type_income"/>
3661 <field name="parent_id" ref="account_750"/>
3662 <field name="type">payable</field>
3664 <record id="account_751000" model="account.account.template">
3665 <field name="code">751000</field>
3666 <field name="name">Produits des valeurs mobilières</field>
3667 <field name="user_type" ref="account_type_income"/>
3669 <field name="parent_id" ref="account_751"/>
3670 <field name="type">payable</field>
3672 <record id="account_751100" model="account.account.template">
3673 <field name="code">751100</field>
3674 <field name="name">Autres produits des actifs circulants</field>
3675 <field name="user_type" ref="account_type_income"/>
3677 <field name="parent_id" ref="account_751"/>
3678 <field name="type">payable</field>
3680 <record id="account_752000" model="account.account.template">
3681 <field name="code">752000</field>
3682 <field name="name">Plus-values sur réalis. d'actifs circula</field>
3683 <field name="user_type" ref="account_type_income"/>
3685 <field name="parent_id" ref="account_75"/>
3686 <field name="type">payable</field>
3688 <record id="account_753000" model="account.account.template">
3689 <field name="code">753000</field>
3690 <field name="name">Subsides en capital et en intérêts</field>
3691 <field name="user_type" ref="account_type_income"/>
3693 <field name="parent_id" ref="account_75"/>
3694 <field name="type">payable</field>
3696 <record id="account_754000" model="account.account.template">
3697 <field name="code">754000</field>
3698 <field name="name">Différences de change</field>
3699 <field name="user_type" ref="account_type_income"/>
3701 <field name="parent_id" ref="account_75"/>
3702 <field name="type">payable</field>
3704 <record id="account_754100" model="account.account.template">
3705 <field name="code">754100</field>
3706 <field name="name">Amendes pour retards de paiement</field>
3707 <field name="user_type" ref="account_type_income"/>
3709 <field name="parent_id" ref="account_75"/>
3710 <field name="type">payable</field>
3712 <record id="account_754200" model="account.account.template">
3713 <field name="code">754200</field>
3714 <field name="name">Intérêts retards de paiement</field>
3715 <field name="user_type" ref="account_type_income"/>
3717 <field name="parent_id" ref="account_75"/>
3718 <field name="type">payable</field>
3720 <record id="account_755000" model="account.account.template">
3721 <field name="code">755000</field>
3722 <field name="name">Ecarts de conversion de devises</field>
3723 <field name="user_type" ref="account_type_income"/>
3725 <field name="parent_id" ref="account_75"/>
3726 <field name="type">payable</field>
3728 <record id="account_756000" model="account.account.template">
3729 <field name="code">756000</field>
3730 <field name="name">Autres produits financiers</field>
3731 <field name="user_type" ref="account_type_income"/>
3733 <field name="parent_id" ref="account_75"/>
3734 <field name="type">payable</field>
3736 <record id="account_757000" model="account.account.template">
3737 <field name="code">757000</field>
3738 <field name="name">Escomptes obtenus</field>
3739 <field name="user_type" ref="account_type_income"/>
3741 <field name="parent_id" ref="account_75"/>
3742 <field name="type">payable</field>
3744 <record id="account_763000" model="account.account.template">
3745 <field name="code">763000</field>
3746 <field name="name">Plus-values sur réalis. d'actifs immob.</field>
3747 <field name="user_type" ref="account_type_income"/>
3749 <field name="parent_id" ref="account_7"/>
3750 <field name="type">payable</field>
3752 <record id="account_771000" model="account.account.template">
3753 <field name="code">771000</field>
3754 <field name="name">Régularis. d'impôts luxemb sur résultat</field>
3755 <field name="user_type" ref="account_type_income"/>
3757 <field name="parent_id" ref="account_77"/>
3758 <field name="type">payable</field>
3760 <record id="account_773000" model="account.account.template">
3761 <field name="code">773000</field>
3762 <field name="name">Régularis. d'impôts étrangers / résultat</field>
3763 <field name="user_type" ref="account_type_income"/>
3765 <field name="parent_id" ref="account_77"/>
3766 <field name="type">payable</field>
3770 <!-- Chart template -->
3771 <record id="l10nlu_chart_template" model="account.chart.template">
3772 <field name="name">PCMN for Luxembourg</field>
3773 <field name="account_root_id" ref="account_lu_0"/>
3774 <field name="tax_code_root_id" ref="account_tax_code_template_1"/>
3775 <field name="bank_account_view_id" ref="account_550"/>
3776 <field name="property_account_receivable" ref="account_401000"/>
3777 <field name="property_account_payable" ref="account_441000"/>
3778 <field name="property_account_expense_categ" ref="account_600000"/>
3779 <field name="property_account_income_categ" ref="account_700000"/>