1 <?xml version="1.0" encoding="ISO-8859-15"?>
6 Plan comptable général pour le Maroc.
7 Version du fichier : 13-10-2010
8 Mis en place par la société Kazacube - partenaire OpenERP au Maroc
9 Vérifié et validé par le cabinet SEDDIK d'expertise comptable, Casablanca.
12 <record id="pcg_0" model="account.account.template">
13 <field name="name">Plan_Comptable_Maroc</field>
14 <field name="code">0</field>
15 <field name="type">view</field>
16 <field name="user_type" ref="cpt_type_vue"/>
17 <field name="parent_id"/>
19 <record id="pcg_c15" model="account.account.template">
20 <field name="name">COMPTES DE BILAN</field>
21 <field name="code">CLASSE 1_5</field>
22 <field name="type">view</field>
23 <field name="user_type" ref="cpt_type_vue"/>
24 <field name="parent_id" ref="pcg_0"/>
26 <record id="pcg_c67" model="account.account.template">
27 <field name="name">COMPTES DE GESTION</field>
28 <field name="code">CLASSE 6_7</field>
29 <field name="type">view</field>
30 <field name="user_type" ref="cpt_type_vue"/>
31 <field name="parent_id" ref="pcg_0"/>
33 <record id="pcg_c8" model="account.account.template">
34 <field name="name">COMPTES DE RESULTATS</field>
35 <field name="code">CLASSE 8</field>
36 <field name="type">view</field>
37 <field name="user_type" ref="cpt_type_vue"/>
38 <field name="parent_id" ref="pcg_0"/>
40 <record id="pcg_c1" model="account.account.template">
41 <field name="name">COMPTES DE FINANCEMENT PERMANENT</field>
42 <field name="code">CLASSE_1</field>
43 <field name="type">view</field>
44 <field name="user_type" ref="cpt_type_vue"/>
45 <field name="parent_id" ref="pcg_c15"/>
47 <record id="pcg_11" model="account.account.template">
48 <field name="name">CAPITAUX PROPRES</field>
49 <field name="code">11</field>
50 <field name="type">view</field>
51 <field name="user_type" ref="cpt_type_vue"/>
52 <field name="parent_id" ref="pcg_c1"/>
54 <record id="pcg_111" model="account.account.template">
55 <field name="name">Capital social ou personnel</field>
56 <field name="code">111</field>
57 <field name="type">view</field>
58 <field name="user_type" ref="cpt_type_vue"/>
59 <field name="parent_id" ref="pcg_11"/>
61 <record id="pcg_1111" model="account.account.template">
62 <field name="name">Capital social</field>
63 <field name="code">1111</field>
64 <field name="type">other</field>
65 <field name="user_type" ref="cpt_type_cp"/>
66 <field name="parent_id" ref="pcg_111"/>
68 <record id="pcg_1112" model="account.account.template">
69 <field name="name">Fonds de dotation</field>
70 <field name="code">1112</field>
71 <field name="type">other</field>
72 <field name="user_type" ref="cpt_type_cp"/>
73 <field name="parent_id" ref="pcg_111"/>
75 <record id="pcg_1117" model="account.account.template">
76 <field name="name">Capital personnel</field>
77 <field name="code">1117</field>
78 <field name="type">view</field>
79 <field name="user_type" ref="cpt_type_vue"/>
80 <field name="parent_id" ref="pcg_111"/>
82 <record id="pcg_11171" model="account.account.template">
83 <field name="name">Capital individuel</field>
84 <field name="code">11171</field>
85 <field name="type">other</field>
86 <field name="user_type" ref="cpt_type_cp"/>
87 <field name="parent_id" ref="pcg_1117"/>
89 <record id="pcg_11175" model="account.account.template">
90 <field name="name">Compte de l'exploitant</field>
91 <field name="code">11175</field>
92 <field name="type">other</field>
93 <field name="user_type" ref="cpt_type_cp"/>
94 <field name="parent_id" ref="pcg_1117"/>
96 <record id="pcg_1119" model="account.account.template">
97 <field name="name">Actionnaires, capital souscrit-non appelé</field>
98 <field name="code">1119</field>
99 <field name="type">other</field>
100 <field name="user_type" ref="cpt_type_cp"/>
101 <field name="parent_id" ref="pcg_111"/>
103 <record id="pcg_112" model="account.account.template">
104 <field name="name">Primes d'émission, de fusion et d'apport</field>
105 <field name="code">112</field>
106 <field name="type">view</field>
107 <field name="user_type" ref="cpt_type_vue"/>
108 <field name="parent_id" ref="pcg_11"/>
110 <record id="pcg_1121" model="account.account.template">
111 <field name="name">Primes d'émission</field>
112 <field name="code">1121</field>
113 <field name="type">other</field>
114 <field name="user_type" ref="cpt_type_cp"/>
115 <field name="parent_id" ref="pcg_112"/>
117 <record id="pcg_1122" model="account.account.template">
118 <field name="name">Primes de fusion</field>
119 <field name="code">1122</field>
120 <field name="type">other</field>
121 <field name="user_type" ref="cpt_type_cp"/>
122 <field name="parent_id" ref="pcg_112"/>
124 <record id="Pcg_1123" model="account.account.template">
125 <field name="name">Primes d'apport</field>
126 <field name="code">1123</field>
127 <field name="type">other</field>
128 <field name="user_type" ref="cpt_type_cp"/>
129 <field name="parent_id" ref="pcg_112"/>
131 <record id="pcg_113" model="account.account.template">
132 <field name="name">Écarts de réévaluation</field>
133 <field name="code">113</field>
134 <field name="type">view</field>
135 <field name="user_type" ref="cpt_type_vue"/>
136 <field name="parent_id" ref="pcg_11"/>
138 <record id="pcg_1130" model="account.account.template">
139 <field name="name">Écarts de réévaluation</field>
140 <field name="code">1130</field>
141 <field name="type">other</field>
142 <field name="user_type" ref="cpt_type_cp"/>
143 <field name="parent_id" ref="pcg_113"/>
145 <record id="pcg_114" model="account.account.template">
146 <field name="name">Réserve légale</field>
147 <field name="code">114</field>
148 <field name="type">view</field>
149 <field name="user_type" ref="cpt_type_vue"/>
150 <field name="parent_id" ref="pcg_11"/>
152 <record id="pcg_1140" model="account.account.template">
153 <field name="name">Réserve légale</field>
154 <field name="code">1140</field>
155 <field name="type">other</field>
156 <field name="user_type" ref="cpt_type_cp"/>
157 <field name="parent_id" ref="pcg_114"/>
159 <record id="pcg_115" model="account.account.template">
160 <field name="name">Autres réserves</field>
161 <field name="code">115</field>
162 <field name="type">view</field>
163 <field name="user_type" ref="cpt_type_vue"/>
164 <field name="parent_id" ref="pcg_11"/>
166 <record id="pcg_1151" model="account.account.template">
167 <field name="name">Réserves statutaires ou contractuelles</field>
168 <field name="code">1151</field>
169 <field name="type">other</field>
170 <field name="user_type" ref="cpt_type_cp"/>
171 <field name="parent_id" ref="pcg_115"/>
173 <record id="pcg_1152" model="account.account.template">
174 <field name="name">Réserves facultatives</field>
175 <field name="code">1152</field>
176 <field name="type">other</field>
177 <field name="user_type" ref="cpt_type_cp"/>
178 <field name="parent_id" ref="pcg_115"/>
180 <record id="pcg_1155" model="account.account.template">
181 <field name="name">Réserves réglementées</field>
182 <field name="code">1155</field>
183 <field name="type">other</field>
184 <field name="user_type" ref="cpt_type_cp"/>
185 <field name="parent_id" ref="pcg_115"/>
187 <record id="pcg_116" model="account.account.template">
188 <field name="name">Report à nouveau</field>
189 <field name="code">116</field>
190 <field name="type">view</field>
191 <field name="user_type" ref="cpt_type_vue"/>
192 <field name="parent_id" ref="pcg_11"/>
194 <record id="pcg_1161" model="account.account.template">
195 <field name="name">Report à nouveau (solde créditeur)</field>
196 <field name="code">1161</field>
197 <field name="type">other</field>
198 <field name="user_type" ref="cpt_type_cp"/>
199 <field name="parent_id" ref="pcg_116"/>
201 <record id="pcg_1169" model="account.account.template">
202 <field name="name">Report à nouveau (solde débiteur)</field>
203 <field name="code">1169</field>
204 <field name="type">other</field>
205 <field name="user_type" ref="cpt_type_cp"/>
206 <field name="parent_id" ref="pcg_116"/>
208 <record id="pcg_118" model="account.account.template">
209 <field name="name">Résultats nets en instance d'affectation</field>
210 <field name="code">118</field>
211 <field name="type">view</field>
212 <field name="user_type" ref="cpt_type_vue"/>
213 <field name="parent_id" ref="pcg_11"/>
215 <record id="pcg_1181" model="account.account.template">
216 <field name="name">Résultats nets en instance d'affectation (solde créditeur)</field>
217 <field name="code">1181</field>
218 <field name="type">other</field>
219 <field name="user_type" ref="cpt_type_cp"/>
220 <field name="parent_id" ref="pcg_118"/>
222 <record id="pcg_1189" model="account.account.template">
223 <field name="name">Résultats nets en instance d'affectation (solde débiteur)</field>
224 <field name="code">1189</field>
225 <field name="type">other</field>
226 <field name="user_type" ref="cpt_type_cp"/>
227 <field name="parent_id" ref="pcg_118"/>
229 <record id="pcg_119" model="account.account.template">
230 <field name="name">Résultat net de l'exercice</field>
231 <field name="code">119</field>
232 <field name="type">view</field>
233 <field name="user_type" ref="cpt_type_vue"/>
234 <field name="parent_id" ref="pcg_11"/>
236 <record id="pcg_1191" model="account.account.template">
237 <field name="name">Résultat net de l'exercice (solde créditeur)</field>
238 <field name="code">1191</field>
239 <field name="type">other</field>
240 <field name="user_type" ref="cpt_type_cp"/>
241 <field name="parent_id" ref="pcg_119"/>
243 <record id="pcg_1199" model="account.account.template">
244 <field name="name">Résultat net de l'exercice (solde débiteur)</field>
245 <field name="code">1199</field>
246 <field name="type">other</field>
247 <field name="user_type" ref="cpt_type_cp"/>
248 <field name="parent_id" ref="pcg_119"/>
250 <record id="pcg_13" model="account.account.template">
251 <field name="name">CAPITAUX PROPRES ASSIMILES</field>
252 <field name="code">13</field>
253 <field name="type">view</field>
254 <field name="user_type" ref="cpt_type_cp"/>
255 <field name="parent_id" ref="pcg_c1"/>
257 <record id="pcg_131" model="account.account.template">
258 <field name="name">Subventions d'investissement</field>
259 <field name="code">131</field>
260 <field name="type">view</field>
261 <field name="user_type" ref="cpt_type_vue"/>
262 <field name="parent_id" ref="pcg_13"/>
264 <record id="pcg_1311" model="account.account.template">
265 <field name="name">Subventions d'investissement reçues</field>
266 <field name="code">1311</field>
267 <field name="type">other</field>
268 <field name="user_type" ref="cpt_type_cp"/>
269 <field name="parent_id" ref="pcg_131"/>
271 <record id="pcg_1319" model="account.account.template">
272 <field name="name">Subventions d'investissement inscrites au CPC</field>
273 <field name="code">1319</field>
274 <field name="type">other</field>
275 <field name="user_type" ref="cpt_type_cp"/>
276 <field name="parent_id" ref="pcg_131"/>
278 <record id="pcg_135" model="account.account.template">
279 <field name="name">Provisions réglementées</field>
280 <field name="code">135</field>
281 <field name="type">view</field>
282 <field name="user_type" ref="cpt_type_vue"/>
283 <field name="parent_id" ref="pcg_13"/>
285 <record id="pcg_1351" model="account.account.template">
286 <field name="name">Provisions pour amortissements dérogatoires</field>
287 <field name="code">1351</field>
288 <field name="type">other</field>
289 <field name="user_type" ref="cpt_type_cp"/>
290 <field name="parent_id" ref="pcg_135"/>
292 <record id="pcg_1352" model="account.account.template">
293 <field name="name">Provisions pour plus-values en instance d'imposition</field>
294 <field name="code">1352</field>
295 <field name="type">other</field>
296 <field name="user_type" ref="cpt_type_cp"/>
297 <field name="parent_id" ref="pcg_135"/>
299 <record id="pcg_1354" model="account.account.template">
300 <field name="name">Provisions pour investissements</field>
301 <field name="code">1354</field>
302 <field name="type">other</field>
303 <field name="user_type" ref="cpt_type_cp"/>
304 <field name="parent_id" ref="pcg_135"/>
306 <record id="pcg_1355" model="account.account.template">
307 <field name="name">Provisions pour reconstitution des gisements</field>
308 <field name="code">1355</field>
309 <field name="type">other</field>
310 <field name="user_type" ref="cpt_type_cp"/>
311 <field name="parent_id" ref="pcg_135"/>
313 <record id="pcg_1356" model="account.account.template">
314 <field name="name">Provisions pour acquisition et construction de logements</field>
315 <field name="code">1356</field>
316 <field name="type">other</field>
317 <field name="user_type" ref="cpt_type_cp"/>
318 <field name="parent_id" ref="pcg_135"/>
320 <record id="pcg_1358" model="account.account.template">
321 <field name="name">Autres provisions réglementées</field>
322 <field name="code">1358</field>
323 <field name="type">other</field>
324 <field name="user_type" ref="cpt_type_cp"/>
325 <field name="parent_id" ref="pcg_135"/>
327 <record id="pcg_14" model="account.account.template">
328 <field name="name">DETTES DE FINANCEMENT</field>
329 <field name="code">14</field>
330 <field name="type">view</field>
331 <field name="user_type" ref="cpt_type_vue"/>
332 <field name="parent_id" ref="pcg_c1"/>
334 <record id="pcg_141" model="account.account.template">
335 <field name="name">Emprunts obligataires</field>
336 <field name="code">141</field>
337 <field name="type">view</field>
338 <field name="user_type" ref="cpt_type_vue"/>
339 <field name="parent_id" ref="pcg_14"/>
341 <record id="pcg_1410" model="account.account.template">
342 <field name="name">Emprunts obligataires</field>
343 <field name="code">1410</field>
344 <field name="type">other</field>
345 <field name="user_type" ref="cpt_type_dlt"/>
346 <field name="parent_id" ref="pcg_141"/>
348 <record id="pcg_148" model="account.account.template">
349 <field name="name">Autres dettes de financement</field>
350 <field name="code">148</field>
351 <field name="type">view</field>
352 <field name="user_type" ref="cpt_type_vue"/>
353 <field name="parent_id" ref="pcg_14"/>
355 <record id="pcg_1481" model="account.account.template">
356 <field name="name">Emprunts auprès des établissements de crédit</field>
357 <field name="code">1481</field>
358 <field name="type">other</field>
359 <field name="user_type" ref="cpt_type_dlt"/>
360 <field name="parent_id" ref="pcg_148"/>
362 <record id="pcg_1482" model="account.account.template">
363 <field name="name">Avances de l'Etat</field>
364 <field name="code">1482</field>
365 <field name="type">other</field>
366 <field name="user_type" ref="cpt_type_dlt"/>
367 <field name="parent_id" ref="pcg_148"/>
369 <record id="pcg_1483" model="account.account.template">
370 <field name="name">Dettes rattachées à des participations</field>
371 <field name="code">1483</field>
372 <field name="type">other</field>
373 <field name="user_type" ref="cpt_type_dlt"/>
374 <field name="parent_id" ref="pcg_148"/>
376 <record id="pcg_1484" model="account.account.template">
377 <field name="name">Billets de fonds</field>
378 <field name="code">1484</field>
379 <field name="type">other</field>
380 <field name="user_type" ref="cpt_type_dlt"/>
381 <field name="parent_id" ref="pcg_148"/>
383 <record id="pcg_1485" model="account.account.template">
384 <field name="name">Avances reçues et comptes courants bloqués</field>
385 <field name="code">1485</field>
386 <field name="type">other</field>
387 <field name="user_type" ref="cpt_type_dlt"/>
388 <field name="parent_id" ref="pcg_148"/>
390 <record id="pcg_1486" model="account.account.template">
391 <field name="name">Fournisseurs d'immobilisation</field>
392 <field name="code">1486</field>
393 <field name="type">other</field>
394 <field name="user_type" ref="cpt_type_dlt"/>
395 <field name="parent_id" ref="pcg_148"/>
397 <record id="pcg_1487" model="account.account.template">
398 <field name="name">Dépôts et cautionnements reçues</field>
399 <field name="code">1487</field>
400 <field name="type">other</field>
401 <field name="user_type" ref="cpt_type_dlt"/>
402 <field name="parent_id" ref="pcg_148"/>
404 <record id="pcg_1488" model="account.account.template">
405 <field name="name">Dettes de financement diverses</field>
406 <field name="code">1488</field>
407 <field name="type">other</field>
408 <field name="user_type" ref="cpt_type_dlt"/>
409 <field name="parent_id" ref="pcg_148"/>
411 <record id="pcg_15" model="account.account.template">
412 <field name="name">Provisions durables pour risques et charges</field>
413 <field name="code">15</field>
414 <field name="type">view</field>
415 <field name="user_type" ref="cpt_type_vue"/>
416 <field name="parent_id" ref="pcg_c1"/>
418 <record id="pcg_151" model="account.account.template">
419 <field name="name">Provisions pour risques</field>
420 <field name="code">151</field>
421 <field name="type">view</field>
422 <field name="user_type" ref="cpt_type_vue"/>
423 <field name="parent_id" ref="pcg_15"/>
425 <record id="pcg_1511" model="account.account.template">
426 <field name="name">Provisions pour litiges</field>
427 <field name="code">1511</field>
428 <field name="type">other</field>
429 <field name="user_type" ref="cpt_type_reg"/>
430 <field name="parent_id" ref="pcg_151"/>
432 <record id="pcg_1512" model="account.account.template">
433 <field name="name">Provisions pour garanties données aux clients</field>
434 <field name="code">1512</field>
435 <field name="type">other</field>
436 <field name="user_type" ref="cpt_type_reg"/>
437 <field name="parent_id" ref="pcg_151"/>
439 <record id="pcg_1513" model="account.account.template">
440 <field name="name">Provisions pour propre assureur</field>
441 <field name="code">1513</field>
442 <field name="type">other</field>
443 <field name="user_type" ref="cpt_type_reg"/>
444 <field name="parent_id" ref="pcg_151"/>
446 <record id="pcg_1514" model="account.account.template">
447 <field name="name">Provision pour pertes sur marchés à terme</field>
448 <field name="code">1514</field>
449 <field name="type">other</field>
450 <field name="user_type" ref="cpt_type_reg"/>
451 <field name="parent_id" ref="pcg_151"/>
453 <record id="pcg_1515" model="account.account.template">
454 <field name="name">Provisions pour amendes, double droits, pénalités</field>
455 <field name="code">1515</field>
456 <field name="type">other</field>
457 <field name="user_type" ref="cpt_type_reg"/>
458 <field name="parent_id" ref="pcg_151"/>
460 <record id="pcg_1516" model="account.account.template">
461 <field name="name">Provisions pour pertes de change</field>
462 <field name="code">1516</field>
463 <field name="type">other</field>
464 <field name="user_type" ref="cpt_type_reg"/>
465 <field name="parent_id" ref="pcg_151"/>
467 <record id="pcg_1518" model="account.account.template">
468 <field name="name">Autres provisions pour risques</field>
469 <field name="code">1518</field>
470 <field name="type">other</field>
471 <field name="user_type" ref="cpt_type_reg"/>
472 <field name="parent_id" ref="pcg_151"/>
474 <record id="pcg_155" model="account.account.template">
475 <field name="name">Provisions pour charges</field>
476 <field name="code">155</field>
477 <field name="type">view</field>
478 <field name="user_type" ref="cpt_type_vue"/>
479 <field name="parent_id" ref="pcg_15"/>
481 <record id="pcg_1551" model="account.account.template">
482 <field name="name">Provisions pour impôts</field>
483 <field name="code">1551</field>
484 <field name="type">other</field>
485 <field name="user_type" ref="cpt_type_reg"/>
486 <field name="parent_id" ref="pcg_155"/>
488 <record id="pcg_1552" model="account.account.template">
489 <field name="name">Provisions pour pensions de retraite et obligations similaires</field>
490 <field name="code">1552</field>
491 <field name="type">other</field>
492 <field name="user_type" ref="cpt_type_reg"/>
493 <field name="parent_id" ref="pcg_155"/>
495 <record id="pcg_1555" model="account.account.template">
496 <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
497 <field name="code">1555</field>
498 <field name="type">other</field>
499 <field name="user_type" ref="cpt_type_reg"/>
500 <field name="parent_id" ref="pcg_155"/>
502 <record id="pcg_1558" model="account.account.template">
503 <field name="name">Autres provisions pour charges</field>
504 <field name="code">1558</field>
505 <field name="type">other</field>
506 <field name="user_type" ref="cpt_type_reg"/>
507 <field name="parent_id" ref="pcg_155"/>
509 <record id="pcg_16" model="account.account.template">
510 <field name="name">COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES</field>
511 <field name="code">16</field>
512 <field name="type">view</field>
513 <field name="user_type" ref="cpt_type_vue"/>
514 <field name="parent_id" ref="pcg_c1"/>
516 <record id="pcg_160" model="account.account.template">
517 <field name="name">Comptes de liaison des établissements et succursales</field>
518 <field name="code">160</field>
519 <field name="type">view</field>
520 <field name="user_type" ref="cpt_type_vue"/>
521 <field name="parent_id" ref="pcg_16"/>
523 <record id="pcg_1601" model="account.account.template">
524 <field name="name">Comptes de liaison du siège</field>
525 <field name="code">1601</field>
526 <field name="type">other</field>
527 <field name="user_type" ref="cpt_type_reg"/>
528 <field name="parent_id" ref="pcg_160"/>
530 <record id="pcg_1605" model="account.account.template">
531 <field name="name">Comptes de liaison des établissements</field>
532 <field name="code">1605</field>
533 <field name="type">other</field>
534 <field name="user_type" ref="cpt_type_reg"/>
535 <field name="parent_id" ref="pcg_160"/>
537 <record id="pcg_17" model="account.account.template">
538 <field name="name">Écarts de conversion - Passif</field>
539 <field name="code">17</field>
540 <field name="type">view</field>
541 <field name="user_type" ref="cpt_type_vue"/>
542 <field name="parent_id" ref="pcg_c1"/>
544 <record id="pcg_171" model="account.account.template">
545 <field name="name">Augmentation des créances immobilisées</field>
546 <field name="code">171</field>
547 <field name="type">view</field>
548 <field name="user_type" ref="cpt_type_vue"/>
549 <field name="parent_id" ref="pcg_17"/>
551 <record id="pcg_1710" model="account.account.template">
552 <field name="name">Augmentation des créances immobilisées</field>
553 <field name="code">1710</field>
554 <field name="type">other</field>
555 <field name="user_type" ref="cpt_type_reg"/>
556 <field name="parent_id" ref="pcg_171"/>
558 <record id="pcg_172" model="account.account.template">
559 <field name="name">Diminution des dettes de financement</field>
560 <field name="code">172</field>
561 <field name="type">view</field>
562 <field name="user_type" ref="cpt_type_vue"/>
563 <field name="parent_id" ref="pcg_17"/>
565 <record id="pcg_1720" model="account.account.template">
566 <field name="name">Diminution des dettes de financement</field>
567 <field name="code">1720</field>
568 <field name="type">other</field>
569 <field name="user_type" ref="cpt_type_reg"/>
570 <field name="parent_id" ref="pcg_172"/>
572 <record id="pcg_c2" model="account.account.template">
573 <field name="name">COMPTES D'ACTIF IMMOBILISE</field>
574 <field name="code">CLASSE 2</field>
575 <field name="type">view</field>
576 <field name="user_type" ref="cpt_type_vue"/>
577 <field name="parent_id" ref="pcg_c15"/>
579 <record id="pcg_21" model="account.account.template">
580 <field name="name">IMMOBILISATIONS EN NON-VALEURS</field>
581 <field name="code">21</field>
582 <field name="type">view</field>
583 <field name="user_type" ref="cpt_type_vue"/>
584 <field name="parent_id" ref="pcg_c2"/>
586 <record id="pcg_211" model="account.account.template">
587 <field name="name">Frais préliminaires</field>
588 <field name="code">211</field>
589 <field name="type">view</field>
590 <field name="user_type" ref="cpt_type_vue"/>
591 <field name="parent_id" ref="pcg_21"/>
593 <record id="pcg_2111" model="account.account.template">
594 <field name="name">Frais de constitution</field>
595 <field name="code">2111</field>
596 <field name="type">other</field>
597 <field name="user_type" ref="cpt_type_imm"/>
598 <field name="parent_id" ref="pcg_211"/>
600 <record id="pcg_2112" model="account.account.template">
601 <field name="name">Frais préalables au démarrage</field>
602 <field name="code">2112</field>
603 <field name="type">other</field>
604 <field name="user_type" ref="cpt_type_imm"/>
605 <field name="parent_id" ref="pcg_211"/>
607 <record id="pcg_2113" model="account.account.template">
608 <field name="name">Frais d'augmentation du capital</field>
609 <field name="code">2113</field>
610 <field name="type">other</field>
611 <field name="user_type" ref="cpt_type_imm"/>
612 <field name="parent_id" ref="pcg_211"/>
614 <record id="pcg_2114" model="account.account.template">
615 <field name="name">Frais sur opérations de fusions, scissions et transformations</field>
616 <field name="code">2114</field>
617 <field name="type">other</field>
618 <field name="user_type" ref="cpt_type_imm"/>
619 <field name="parent_id" ref="pcg_211"/>
621 <record id="pcg_2116" model="account.account.template">
622 <field name="name">Frais de prospection</field>
623 <field name="code">2116</field>
624 <field name="type">other</field>
625 <field name="user_type" ref="cpt_type_imm"/>
626 <field name="parent_id" ref="pcg_211"/>
628 <record id="pcg_2117" model="account.account.template">
629 <field name="name">Frais de publicité</field>
630 <field name="code">2117</field>
631 <field name="type">other</field>
632 <field name="user_type" ref="cpt_type_imm"/>
633 <field name="parent_id" ref="pcg_211"/>
635 <record id="pcg_2118" model="account.account.template">
636 <field name="name">Autres frais préliminaires</field>
637 <field name="code">2118</field>
638 <field name="type">other</field>
639 <field name="user_type" ref="cpt_type_imm"/>
640 <field name="parent_id" ref="pcg_211"/>
642 <record id="pcg_212" model="account.account.template">
643 <field name="name">Charges à répartir sur plusieurs exercices</field>
644 <field name="code">212</field>
645 <field name="type">view</field>
646 <field name="user_type" ref="cpt_type_vue"/>
647 <field name="parent_id" ref="pcg_21"/>
649 <record id="pcg_2121" model="account.account.template">
650 <field name="name">Frais d acquisition des immobilisations</field>
651 <field name="code">2121</field>
652 <field name="type">other</field>
653 <field name="user_type" ref="cpt_type_imm"/>
654 <field name="parent_id" ref="pcg_212"/>
656 <record id="pcg_2125" model="account.account.template">
657 <field name="name">Frais d'émission des emprunts</field>
658 <field name="code">2125</field>
659 <field name="type">other</field>
660 <field name="user_type" ref="cpt_type_imm"/>
661 <field name="parent_id" ref="pcg_212"/>
663 <record id="pcg_2128" model="account.account.template">
664 <field name="name">Autres charges à répartir</field>
665 <field name="code">2128</field>
666 <field name="type">other</field>
667 <field name="user_type" ref="cpt_type_imm"/>
668 <field name="parent_id" ref="pcg_212"/>
670 <record id="pcg_213" model="account.account.template">
671 <field name="name">Primes de remboursement des obligations</field>
672 <field name="code">213</field>
673 <field name="type">view</field>
674 <field name="user_type" ref="cpt_type_vue"/>
675 <field name="parent_id" ref="pcg_21"/>
677 <record id="pcg_2130" model="account.account.template">
678 <field name="name">Primes de remboursement des obligations</field>
679 <field name="code">2130</field>
680 <field name="type">other</field>
681 <field name="user_type" ref="cpt_type_imm"/>
682 <field name="parent_id" ref="pcg_213"/>
684 <record id="pcg_22" model="account.account.template">
685 <field name="name">IMMOBILISATIONS INCORPORELLES</field>
686 <field name="code">22</field>
687 <field name="type">view</field>
688 <field name="user_type" ref="cpt_type_vue"/>
689 <field name="parent_id" ref="pcg_c2"/>
691 <record id="pcg_221" model="account.account.template">
692 <field name="name">Immobilisation en recherche et développement</field>
693 <field name="code">221</field>
694 <field name="type">view</field>
695 <field name="user_type" ref="cpt_type_vue"/>
696 <field name="parent_id" ref="pcg_22"/>
698 <record id="pcg_2210" model="account.account.template">
699 <field name="name">Immobilisation en recherche et développement</field>
700 <field name="code">2210</field>
701 <field name="type">other</field>
702 <field name="user_type" ref="cpt_type_imm"/>
703 <field name="parent_id" ref="pcg_221"/>
705 <record id="pcg_222" model="account.account.template">
706 <field name="name">Brevets, marques, droits et valeurs similaires</field>
707 <field name="code">222</field>
708 <field name="type">view</field>
709 <field name="user_type" ref="cpt_type_vue"/>
710 <field name="parent_id" ref="pcg_22"/>
712 <record id="pcg_2220" model="account.account.template">
713 <field name="name">Brevets, marques, droits et valeurs similaires</field>
714 <field name="code">2220</field>
715 <field name="type">other</field>
716 <field name="user_type" ref="cpt_type_imm"/>
717 <field name="parent_id" ref="pcg_222"/>
719 <record id="pcg_223" model="account.account.template">
720 <field name="name">Fonds commercial</field>
721 <field name="code">223</field>
722 <field name="type">view</field>
723 <field name="user_type" ref="cpt_type_vue"/>
724 <field name="parent_id" ref="pcg_22"/>
726 <record id="pcg_2230" model="account.account.template">
727 <field name="name">Fonds commercial</field>
728 <field name="code">2230</field>
729 <field name="type">other</field>
730 <field name="user_type" ref="cpt_type_imm"/>
731 <field name="parent_id" ref="pcg_223"/>
733 <record id="pcg_228" model="account.account.template">
734 <field name="name">Autres immobilisations incorporelles</field>
735 <field name="code">228</field>
736 <field name="type">view</field>
737 <field name="user_type" ref="cpt_type_vue"/>
738 <field name="parent_id" ref="pcg_22"/>
740 <record id="pcg_2285" model="account.account.template">
741 <field name="name">Autres immobilisations incorporelles</field>
742 <field name="code">2285</field>
743 <field name="type">other</field>
744 <field name="user_type" ref="cpt_type_imm"/>
745 <field name="parent_id" ref="pcg_228"/>
747 <record id="pcg_23" model="account.account.template">
748 <field name="name">IMMOBILISATIONS CORPORELLES</field>
749 <field name="code">23</field>
750 <field name="type">view</field>
751 <field name="user_type" ref="cpt_type_vue"/>
752 <field name="parent_id" ref="pcg_c2"/>
754 <record id="pcg_231" model="account.account.template">
755 <field name="name">Terrains</field>
756 <field name="code">231</field>
757 <field name="type">view</field>
758 <field name="user_type" ref="cpt_type_vue"/>
759 <field name="parent_id" ref="pcg_23"/>
761 <record id="pcg_2311" model="account.account.template">
762 <field name="name">Terrains nus</field>
763 <field name="code">2311</field>
764 <field name="type">other</field>
765 <field name="user_type" ref="cpt_type_imm"/>
766 <field name="parent_id" ref="pcg_231"/>
768 <record id="pcg_2312" model="account.account.template">
769 <field name="name">Terrains aménagés</field>
770 <field name="code">2312</field>
771 <field name="type">other</field>
772 <field name="user_type" ref="cpt_type_imm"/>
773 <field name="parent_id" ref="pcg_231"/>
775 <record id="pcg_2313" model="account.account.template">
776 <field name="name">Terrains bâtis</field>
777 <field name="code">2313</field>
778 <field name="type">other</field>
779 <field name="user_type" ref="cpt_type_imm"/>
780 <field name="parent_id" ref="pcg_231"/>
782 <record id="pcg_2314" model="account.account.template">
783 <field name="name">Terrains de gisement</field>
784 <field name="code">2314</field>
785 <field name="type">other</field>
786 <field name="user_type" ref="cpt_type_imm"/>
787 <field name="parent_id" ref="pcg_231"/>
789 <record id="pcg_2316" model="account.account.template">
790 <field name="name">Agencements et aménagements de terrains</field>
791 <field name="code">2316</field>
792 <field name="type">other</field>
793 <field name="user_type" ref="cpt_type_imm"/>
794 <field name="parent_id" ref="pcg_231"/>
796 <record id="pcg_2318" model="account.account.template">
797 <field name="name">Autres terrains</field>
798 <field name="code">2318</field>
799 <field name="type">other</field>
800 <field name="user_type" ref="cpt_type_imm"/>
801 <field name="parent_id" ref="pcg_231"/>
803 <record id="pcg_232" model="account.account.template">
804 <field name="name">Constructions</field>
805 <field name="code">232</field>
806 <field name="type">view</field>
807 <field name="user_type" ref="cpt_type_vue"/>
808 <field name="parent_id" ref="pcg_23"/>
810 <record id="pcg_2321" model="account.account.template">
811 <field name="name">Bâtiments</field>
812 <field name="code">2321</field>
813 <field name="type">view</field>
814 <field name="user_type" ref="cpt_type_vue"/>
815 <field name="parent_id" ref="pcg_232"/>
817 <record id="pcg_23211" model="account.account.template">
818 <field name="name">Bâtiments industriels (A,B,,,)</field>
819 <field name="code">23211</field>
820 <field name="type">other</field>
821 <field name="user_type" ref="cpt_type_imm"/>
822 <field name="parent_id" ref="pcg_2321"/>
824 <record id="pcg_23214" model="account.account.template">
825 <field name="name">Bâtiments Administratifs et commerciaux</field>
826 <field name="code">23214</field>
827 <field name="type">other</field>
828 <field name="user_type" ref="cpt_type_imm"/>
829 <field name="parent_id" ref="pcg_2321"/>
831 <record id="pcg_23218" model="account.account.template">
832 <field name="name">Autres bâtiments</field>
833 <field name="code">23218</field>
834 <field name="type">other</field>
835 <field name="user_type" ref="cpt_type_imm"/>
836 <field name="parent_id" ref="pcg_2321"/>
838 <record id="pcg_2323" model="account.account.template">
839 <field name="name">Constructions sur terrains d'autrui</field>
840 <field name="code">2323</field>
841 <field name="type">other</field>
842 <field name="user_type" ref="cpt_type_imm"/>
843 <field name="parent_id" ref="pcg_232"/>
845 <record id="pcg_2325" model="account.account.template">
846 <field name="name">Ouvrages d'infrastructure</field>
847 <field name="code">2325</field>
848 <field name="type">other</field>
849 <field name="user_type" ref="cpt_type_imm"/>
850 <field name="parent_id" ref="pcg_232"/>
852 <record id="pcg_2327" model="account.account.template">
853 <field name="name">Agencements et aménagements des constructions</field>
854 <field name="code">2327</field>
855 <field name="type">other</field>
856 <field name="user_type" ref="cpt_type_imm"/>
857 <field name="parent_id" ref="pcg_232"/>
859 <record id="pcg_2328" model="account.account.template">
860 <field name="name">Autres constructions</field>
861 <field name="code">2328</field>
862 <field name="type">other</field>
863 <field name="user_type" ref="cpt_type_imm"/>
864 <field name="parent_id" ref="pcg_232"/>
866 <record id="pcg_233" model="account.account.template">
867 <field name="name">Installations techniques, matériel et outillage</field>
868 <field name="code">233</field>
869 <field name="type">view</field>
870 <field name="user_type" ref="cpt_type_vue"/>
871 <field name="parent_id" ref="pcg_23"/>
873 <record id="pcg_2331" model="account.account.template">
874 <field name="name">Installations techniques</field>
875 <field name="code">2331</field>
876 <field name="type">other</field>
877 <field name="user_type" ref="cpt_type_imm"/>
878 <field name="parent_id" ref="pcg_233"/>
880 <record id="pcg_2332" model="account.account.template">
881 <field name="name">Matériel et outillage</field>
882 <field name="code">2332</field>
883 <field name="type">view</field>
884 <field name="user_type" ref="cpt_type_vue"/>
885 <field name="parent_id" ref="pcg_233"/>
887 <record id="pcg_23321" model="account.account.template">
888 <field name="name">Matériel</field>
889 <field name="code">23321</field>
890 <field name="type">other</field>
891 <field name="user_type" ref="cpt_type_imm"/>
892 <field name="parent_id" ref="pcg_2332"/>
894 <record id="pcg_23324" model="account.account.template">
895 <field name="name">Outillage</field>
896 <field name="code">23324</field>
897 <field name="type">other</field>
898 <field name="user_type" ref="cpt_type_imm"/>
899 <field name="parent_id" ref="pcg_2332"/>
901 <record id="pcg_2333" model="account.account.template">
902 <field name="name">Emballages récupérables identifiables</field>
903 <field name="code">2333</field>
904 <field name="type">other</field>
905 <field name="user_type" ref="cpt_type_imm"/>
906 <field name="parent_id" ref="pcg_233"/>
908 <record id="pcg_2338" model="account.account.template">
909 <field name="name">Autres installations techniques, matériel et outillage</field>
910 <field name="code">2338</field>
911 <field name="type">other</field>
912 <field name="user_type" ref="cpt_type_imm"/>
913 <field name="parent_id" ref="pcg_233"/>
915 <record id="pcg_234" model="account.account.template">
916 <field name="name">Matériel de transport</field>
917 <field name="code">234</field>
918 <field name="type">view</field>
919 <field name="user_type" ref="cpt_type_vue"/>
920 <field name="parent_id" ref="pcg_23"/>
922 <record id="pcg_2340" model="account.account.template">
923 <field name="name">Matériel de transport</field>
924 <field name="code">2340</field>
925 <field name="type">other</field>
926 <field name="user_type" ref="cpt_type_imm"/>
927 <field name="parent_id" ref="pcg_234"/>
929 <record id="pcg_235" model="account.account.template">
930 <field name="name">Mobilier, matériel de bureau et aménagements divers</field>
931 <field name="code">235</field>
932 <field name="type">view</field>
933 <field name="user_type" ref="cpt_type_vue"/>
934 <field name="parent_id" ref="pcg_23"/>
936 <record id="pcg_2351" model="account.account.template">
937 <field name="name">Mobilier de bureau</field>
938 <field name="code">2351</field>
939 <field name="type">other</field>
940 <field name="user_type" ref="cpt_type_imm"/>
941 <field name="parent_id" ref="pcg_235"/>
943 <record id="pcg_2352" model="account.account.template">
944 <field name="name">Matériel de bureau</field>
945 <field name="code">2352</field>
946 <field name="type">other</field>
947 <field name="user_type" ref="cpt_type_imm"/>
948 <field name="parent_id" ref="pcg_235"/>
950 <record id="pcg_2355" model="account.account.template">
951 <field name="name">Matériel informatique</field>
952 <field name="code">2355</field>
953 <field name="type">other</field>
954 <field name="user_type" ref="cpt_type_imm"/>
955 <field name="parent_id" ref="pcg_235"/>
957 <record id="pcg_2356" model="account.account.template">
958 <field name="name">Agencements, installations et aménagements divers (biens n'appartenant pas à l'entreprise)</field>
959 <field name="code">2356</field>
960 <field name="type">other</field>
961 <field name="user_type" ref="cpt_type_imm"/>
962 <field name="parent_id" ref="pcg_235"/>
964 <record id="pcg_2358" model="account.account.template">
965 <field name="name">Autres mobilier, matériel de bureau et aménagements divers</field>
966 <field name="code">2358</field>
967 <field name="type">other</field>
968 <field name="user_type" ref="cpt_type_imm"/>
969 <field name="parent_id" ref="pcg_235"/>
971 <record id="pcg_238" model="account.account.template">
972 <field name="name">Autres immobilisations corporelles</field>
973 <field name="code">238</field>
974 <field name="type">view</field>
975 <field name="user_type" ref="cpt_type_vue"/>
976 <field name="parent_id" ref="pcg_23"/>
978 <record id="pcg_2380" model="account.account.template">
979 <field name="name">Autres immobilisations corporelles</field>
980 <field name="code">2380</field>
981 <field name="type">other</field>
982 <field name="user_type" ref="cpt_type_imm"/>
983 <field name="parent_id" ref="pcg_238"/>
985 <record id="pcg_239" model="account.account.template">
986 <field name="name">Immobilisations corporelles en cours</field>
987 <field name="code">239</field>
988 <field name="type">view</field>
989 <field name="user_type" ref="cpt_type_vue"/>
990 <field name="parent_id" ref="pcg_23"/>
992 <record id="pcg_2392" model="account.account.template">
993 <field name="name">Immobilisations corporelles en cours des terrains et constructions</field>
994 <field name="code">2392</field>
995 <field name="type">other</field>
996 <field name="user_type" ref="cpt_type_imm"/>
997 <field name="parent_id" ref="pcg_239"/>
999 <record id="pcg_2393" model="account.account.template">
1000 <field name="name">Immobilisations corporelles en cours des installations techniques, matériel et outillage</field>
1001 <field name="code">2393</field>
1002 <field name="type">other</field>
1003 <field name="user_type" ref="cpt_type_imm"/>
1004 <field name="parent_id" ref="pcg_239"/>
1006 <record id="pcg_2394" model="account.account.template">
1007 <field name="name">Immobilisations corporelles en cours de matériel de transport</field>
1008 <field name="code">2394</field>
1009 <field name="type">other</field>
1010 <field name="user_type" ref="cpt_type_imm"/>
1011 <field name="parent_id" ref="pcg_239"/>
1013 <record id="pcg_2395" model="account.account.template">
1014 <field name="name">Immobilisations corporelles en cours de mobilier, matériel de bureau et aménagements divers</field>
1015 <field name="code">2395</field>
1016 <field name="type">other</field>
1017 <field name="user_type" ref="cpt_type_imm"/>
1018 <field name="parent_id" ref="pcg_239"/>
1020 <record id="pcg_2397" model="account.account.template">
1021 <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
1022 <field name="code">2397</field>
1023 <field name="type">other</field>
1024 <field name="user_type" ref="cpt_type_imm"/>
1025 <field name="parent_id" ref="pcg_239"/>
1027 <record id="pcg_2398" model="account.account.template">
1028 <field name="name">Autres immobilisations corporelles en cours</field>
1029 <field name="code">2398</field>
1030 <field name="type">other</field>
1031 <field name="user_type" ref="cpt_type_imm"/>
1032 <field name="parent_id" ref="pcg_239"/>
1034 <record id="pcg_24" model="account.account.template">
1035 <field name="name">IMMOBILISATIONS FINANCIERES 1</field>
1036 <field name="code">24</field>
1037 <field name="type">view</field>
1038 <field name="user_type" ref="cpt_type_vue"/>
1039 <field name="parent_id" ref="pcg_c2"/>
1041 <record id="pcg_241" model="account.account.template">
1042 <field name="name">Prêts immobilisés</field>
1043 <field name="code">241</field>
1044 <field name="type">view</field>
1045 <field name="user_type" ref="cpt_type_vue"/>
1046 <field name="parent_id" ref="pcg_24"/>
1048 <record id="pcg_2411" model="account.account.template">
1049 <field name="name">Prêts au personnel</field>
1050 <field name="code">2411</field>
1051 <field name="type">other</field>
1052 <field name="user_type" ref="cpt_type_imm"/>
1053 <field name="parent_id" ref="pcg_241"/>
1055 <record id="pcg_2415" model="account.account.template">
1056 <field name="name">Prêts aux associés</field>
1057 <field name="code">2415</field>
1058 <field name="type">other</field>
1059 <field name="user_type" ref="cpt_type_imm"/>
1060 <field name="parent_id" ref="pcg_241"/>
1062 <record id="pcg_2416" model="account.account.template">
1063 <field name="name">Billets de fonds</field>
1064 <field name="code">2416</field>
1065 <field name="type">other</field>
1066 <field name="user_type" ref="cpt_type_imm"/>
1067 <field name="parent_id" ref="pcg_241"/>
1069 <record id="pcg_2418" model="account.account.template">
1070 <field name="name">Autres prêts</field>
1071 <field name="code">2418</field>
1072 <field name="type">other</field>
1073 <field name="user_type" ref="cpt_type_imm"/>
1074 <field name="parent_id" ref="pcg_241"/>
1076 <record id="pcg_248" model="account.account.template">
1077 <field name="name">Autres créances financières</field>
1078 <field name="code">248</field>
1079 <field name="type">view</field>
1080 <field name="user_type" ref="cpt_type_vue"/>
1081 <field name="parent_id" ref="pcg_24"/>
1083 <record id="pcg_2481" model="account.account.template">
1084 <field name="name">Titres immobilisés (droits de créance)</field>
1085 <field name="code">2481</field>
1086 <field name="type">view</field>
1087 <field name="user_type" ref="cpt_type_vue"/>
1088 <field name="parent_id" ref="pcg_248"/>
1090 <record id="pcg_24811" model="account.account.template">
1091 <field name="name">Obligations</field>
1092 <field name="code">24811</field>
1093 <field name="type">other</field>
1094 <field name="user_type" ref="cpt_type_imm"/>
1095 <field name="parent_id" ref="pcg_2481"/>
1097 <record id="pcg_24813" model="account.account.template">
1098 <field name="name">Bons d'équipement</field>
1099 <field name="code">24813</field>
1100 <field name="type">other</field>
1101 <field name="user_type" ref="cpt_type_imm"/>
1102 <field name="parent_id" ref="pcg_2481"/>
1104 <record id="pcg_24818" model="account.account.template">
1105 <field name="name">Bons divers</field>
1106 <field name="code">24818</field>
1107 <field name="type">other</field>
1108 <field name="user_type" ref="cpt_type_imm"/>
1109 <field name="parent_id" ref="pcg_2481"/>
1111 <record id="pcg_2483" model="account.account.template">
1112 <field name="name">Créances rattachées à des participations</field>
1113 <field name="code">2483</field>
1114 <field name="type">other</field>
1115 <field name="user_type" ref="cpt_type_imm"/>
1116 <field name="parent_id" ref="pcg_248"/>
1118 <record id="pcg_2486" model="account.account.template">
1119 <field name="name">Dépôts et cautionnements versés</field>
1120 <field name="code">2486</field>
1121 <field name="type">view</field>
1122 <field name="user_type" ref="cpt_type_vue"/>
1123 <field name="parent_id" ref="pcg_248"/>
1125 <record id="pcg_24861" model="account.account.template">
1126 <field name="name">Dépôts</field>
1127 <field name="code">24861</field>
1128 <field name="type">other</field>
1129 <field name="user_type" ref="cpt_type_imm"/>
1130 <field name="parent_id" ref="pcg_2486"/>
1132 <record id="pcg_24864" model="account.account.template">
1133 <field name="name">Cautionnements</field>
1134 <field name="code">24864</field>
1135 <field name="type">other</field>
1136 <field name="user_type" ref="cpt_type_imm"/>
1137 <field name="parent_id" ref="pcg_2486"/>
1139 <record id="pcg_2487" model="account.account.template">
1140 <field name="name">Créances immobilisées</field>
1141 <field name="code">2487</field>
1142 <field name="type">other</field>
1143 <field name="user_type" ref="cpt_type_imm"/>
1144 <field name="parent_id" ref="pcg_248"/>
1146 <record id="pcg_2488" model="account.account.template">
1147 <field name="name">Créances financières diverses</field>
1148 <field name="code">2488</field>
1149 <field name="type">other</field>
1150 <field name="user_type" ref="cpt_type_imm"/>
1151 <field name="parent_id" ref="pcg_248"/>
1153 <record id="pcg_25" model="account.account.template">
1154 <field name="name">IMMOBILISATIONS FINANCIERES 2</field>
1155 <field name="code">25</field>
1156 <field name="type">view</field>
1157 <field name="user_type" ref="cpt_type_vue"/>
1158 <field name="parent_id" ref="pcg_c2"/>
1160 <record id="pcg_251" model="account.account.template">
1161 <field name="name">Titres de participation</field>
1162 <field name="code">251</field>
1163 <field name="type">view</field>
1164 <field name="user_type" ref="cpt_type_vue"/>
1165 <field name="parent_id" ref="pcg_25"/>
1167 <record id="pcg_2510" model="account.account.template">
1168 <field name="name">Titres de participation</field>
1169 <field name="code">2510</field>
1170 <field name="type">other</field>
1171 <field name="user_type" ref="cpt_type_imm"/>
1172 <field name="parent_id" ref="pcg_251"/>
1174 <record id="pcg_258" model="account.account.template">
1175 <field name="name">Autres titres immobilisés</field>
1176 <field name="code">258</field>
1177 <field name="type">view</field>
1178 <field name="user_type" ref="cpt_type_vue"/>
1179 <field name="parent_id" ref="pcg_25"/>
1181 <record id="pcg_2581" model="account.account.template">
1182 <field name="name">Actions</field>
1183 <field name="code">2581</field>
1184 <field name="type">other</field>
1185 <field name="user_type" ref="cpt_type_imm"/>
1186 <field name="parent_id" ref="pcg_258"/>
1188 <record id="pcg_2588" model="account.account.template">
1189 <field name="name">Titres divers</field>
1190 <field name="code">2588</field>
1191 <field name="type">other</field>
1192 <field name="user_type" ref="cpt_type_imm"/>
1193 <field name="parent_id" ref="pcg_258"/>
1195 <record id="pcg_27" model="account.account.template">
1196 <field name="name">ECARTS DE CONVERSION - ACTIF</field>
1197 <field name="code">27</field>
1198 <field name="type">view</field>
1199 <field name="user_type" ref="cpt_type_vue"/>
1200 <field name="parent_id" ref="pcg_c2"/>
1202 <record id="pcg_271" model="account.account.template">
1203 <field name="name">Diminution des créances immobilisées</field>
1204 <field name="code">271</field>
1205 <field name="type">view</field>
1206 <field name="user_type" ref="cpt_type_vue"/>
1207 <field name="parent_id" ref="pcg_27"/>
1209 <record id="pcg_2710" model="account.account.template">
1210 <field name="name">Diminution des créances immobilisées</field>
1211 <field name="code">2710</field>
1212 <field name="type">other</field>
1213 <field name="user_type" ref="cpt_type_reg"/>
1214 <field name="parent_id" ref="pcg_271"/>
1216 <record id="pcg_272" model="account.account.template">
1217 <field name="name">Augmentation des dettes de financement</field>
1218 <field name="code">272</field>
1219 <field name="type">view</field>
1220 <field name="user_type" ref="cpt_type_vue"/>
1221 <field name="parent_id" ref="pcg_27"/>
1223 <record id="pcg_2720" model="account.account.template">
1224 <field name="name">Augmentation des dettes de financement</field>
1225 <field name="code">2720</field>
1226 <field name="type">other</field>
1227 <field name="user_type" ref="cpt_type_reg"/>
1228 <field name="parent_id" ref="pcg_272"/>
1230 <record id="pcg_28" model="account.account.template">
1231 <field name="name">AMORTISSEMENTS DES IMMOBILISATIONS</field>
1232 <field name="code">28</field>
1233 <field name="type">view</field>
1234 <field name="user_type" ref="cpt_type_vue"/>
1235 <field name="parent_id" ref="pcg_c2"/>
1237 <record id="pcg_281" model="account.account.template">
1238 <field name="name">Amortissements des non-valeurs</field>
1239 <field name="code">281</field>
1240 <field name="type">view</field>
1241 <field name="user_type" ref="cpt_type_vue"/>
1242 <field name="parent_id" ref="pcg_28"/>
1244 <record id="pcg_2811" model="account.account.template">
1245 <field name="name">Amortissements des frais préliminaires</field>
1246 <field name="code">2811</field>
1247 <field name="type">view</field>
1248 <field name="user_type" ref="cpt_type_vue"/>
1249 <field name="parent_id" ref="pcg_281"/>
1251 <record id="pcg_28111" model="account.account.template">
1252 <field name="name">Amortissements des frais de constitution</field>
1253 <field name="code">28111</field>
1254 <field name="type">other</field>
1255 <field name="user_type" ref="cpt_type_imm"/>
1256 <field name="parent_id" ref="pcg_2811"/>
1258 <record id="pcg_28112" model="account.account.template">
1259 <field name="name">Amortissements des frais préliminaires au démarrage</field>
1260 <field name="code">28112</field>
1261 <field name="type">other</field>
1262 <field name="user_type" ref="cpt_type_imm"/>
1263 <field name="parent_id" ref="pcg_2811"/>
1265 <record id="pcg_28113" model="account.account.template">
1266 <field name="name">Amortissements des frais d'augmentation du capital</field>
1267 <field name="code">28113</field>
1268 <field name="type">other</field>
1269 <field name="user_type" ref="cpt_type_imm"/>
1270 <field name="parent_id" ref="pcg_2811"/>
1272 <record id="pcg_28114" model="account.account.template">
1273 <field name="name">Amortissements des frais sur opérations de fusions, scissions, et transformations</field>
1274 <field name="code">28114</field>
1275 <field name="type">other</field>
1276 <field name="user_type" ref="cpt_type_imm"/>
1277 <field name="parent_id" ref="pcg_2811"/>
1279 <record id="pcg_28116" model="account.account.template">
1280 <field name="name">Amortissements des frais de prospection</field>
1281 <field name="code">28116</field>
1282 <field name="type">other</field>
1283 <field name="user_type" ref="cpt_type_imm"/>
1284 <field name="parent_id" ref="pcg_2811"/>
1286 <record id="pcg_28117" model="account.account.template">
1287 <field name="name">Amortissements des frais de publicité</field>
1288 <field name="code">28117</field>
1289 <field name="type">other</field>
1290 <field name="user_type" ref="cpt_type_imm"/>
1291 <field name="parent_id" ref="pcg_2811"/>
1293 <record id="pcg_28118" model="account.account.template">
1294 <field name="name">Amortissements des autres frais préliminaires</field>
1295 <field name="code">28118</field>
1296 <field name="type">other</field>
1297 <field name="user_type" ref="cpt_type_imm"/>
1298 <field name="parent_id" ref="pcg_2811"/>
1300 <record id="pcg_2812" model="account.account.template">
1301 <field name="name">Amortissements des charges à répartir</field>
1302 <field name="code">2812</field>
1303 <field name="type">view</field>
1304 <field name="user_type" ref="cpt_type_vue"/>
1305 <field name="parent_id" ref="pcg_281"/>
1307 <record id="pcg_28121" model="account.account.template">
1308 <field name="name">Amortissements des frais d'acquisition des immobilisations</field>
1309 <field name="code">28121</field>
1310 <field name="type">other</field>
1311 <field name="user_type" ref="cpt_type_imm"/>
1312 <field name="parent_id" ref="pcg_2812"/>
1314 <record id="pcg_28125" model="account.account.template">
1315 <field name="name">Amortissements des frais d'émission des emprunts</field>
1316 <field name="code">28125</field>
1317 <field name="type">other</field>
1318 <field name="user_type" ref="cpt_type_imm"/>
1319 <field name="parent_id" ref="pcg_2812"/>
1321 <record id="pcg_28128" model="account.account.template">
1322 <field name="name">Amortissements des autres charges à répartir</field>
1323 <field name="code">28128</field>
1324 <field name="type">other</field>
1325 <field name="user_type" ref="cpt_type_imm"/>
1326 <field name="parent_id" ref="pcg_2812"/>
1328 <record id="pcg_2813" model="account.account.template">
1329 <field name="name">Amortissements des primes de remboursement des obligations</field>
1330 <field name="code">2813</field>
1331 <field name="type">view</field>
1332 <field name="user_type" ref="cpt_type_vue"/>
1333 <field name="parent_id" ref="pcg_281"/>
1335 <record id="pcg_282" model="account.account.template">
1336 <field name="name">Amortissements des immobilisations incorporelles</field>
1337 <field name="code">282</field>
1338 <field name="type">view</field>
1339 <field name="user_type" ref="cpt_type_vue"/>
1340 <field name="parent_id" ref="pcg_28"/>
1342 <record id="pcg_2821" model="account.account.template">
1343 <field name="name">Amortissements de l'immobilisation en recherche et développement</field>
1344 <field name="code">2821</field>
1345 <field name="type">other</field>
1346 <field name="user_type" ref="cpt_type_imm"/>
1347 <field name="parent_id" ref="pcg_282"/>
1349 <record id="pcg_2822" model="account.account.template">
1350 <field name="name">Amortissements des brevets, marques, droits et valeurs similaires</field>
1351 <field name="code">2822</field>
1352 <field name="type">other</field>
1353 <field name="user_type" ref="cpt_type_imm"/>
1354 <field name="parent_id" ref="pcg_282"/>
1356 <record id="pcg_2823" model="account.account.template">
1357 <field name="name">Amortissements du fonds commercial</field>
1358 <field name="code">2823</field>
1359 <field name="type">other</field>
1360 <field name="user_type" ref="cpt_type_imm"/>
1361 <field name="parent_id" ref="pcg_282"/>
1363 <record id="pcg_2828" model="account.account.template">
1364 <field name="name">Amortissements des autres immobilisations incorporelles</field>
1365 <field name="code">2828</field>
1366 <field name="type">other</field>
1367 <field name="user_type" ref="cpt_type_imm"/>
1368 <field name="parent_id" ref="pcg_282"/>
1370 <record id="pcg_283" model="account.account.template">
1371 <field name="name">Amortissements des immobilisations corporelles</field>
1372 <field name="code">283</field>
1373 <field name="type">view</field>
1374 <field name="user_type" ref="cpt_type_vue"/>
1375 <field name="parent_id" ref="pcg_28"/>
1377 <record id="pcg_2831" model="account.account.template">
1378 <field name="name">Amortissements des terrains</field>
1379 <field name="code">2831</field>
1380 <field name="type">view</field>
1381 <field name="user_type" ref="cpt_type_vue"/>
1382 <field name="parent_id" ref="pcg_283"/>
1384 <record id="pcg_28311" model="account.account.template">
1385 <field name="name">Amortissements des terrains nus</field>
1386 <field name="code">28311</field>
1387 <field name="type">other</field>
1388 <field name="user_type" ref="cpt_type_imm"/>
1389 <field name="parent_id" ref="pcg_2831"/>
1391 <record id="pcg_28312" model="account.account.template">
1392 <field name="name">Amortissements des terrains aménagés</field>
1393 <field name="code">28312</field>
1394 <field name="type">other</field>
1395 <field name="user_type" ref="cpt_type_imm"/>
1396 <field name="parent_id" ref="pcg_2831"/>
1398 <record id="pcg_28313" model="account.account.template">
1399 <field name="name">Amortissements des terrains bâtis</field>
1400 <field name="code">28313</field>
1401 <field name="type">other</field>
1402 <field name="user_type" ref="cpt_type_imm"/>
1403 <field name="parent_id" ref="pcg_2831"/>
1405 <record id="pcg_28314" model="account.account.template">
1406 <field name="name">Amortissements des terrains de gisement</field>
1407 <field name="code">28314</field>
1408 <field name="type">other</field>
1409 <field name="user_type" ref="cpt_type_imm"/>
1410 <field name="parent_id" ref="pcg_2831"/>
1412 <record id="pcg_28316" model="account.account.template">
1413 <field name="name">Amortissements des agencements et aménagements de terrains</field>
1414 <field name="code">28316</field>
1415 <field name="type">other</field>
1416 <field name="user_type" ref="cpt_type_imm"/>
1417 <field name="parent_id" ref="pcg_2831"/>
1419 <record id="pcg_28318" model="account.account.template">
1420 <field name="name">Amortissements des autres terrains</field>
1421 <field name="code">28318</field>
1422 <field name="type">other</field>
1423 <field name="user_type" ref="cpt_type_imm"/>
1424 <field name="parent_id" ref="pcg_2831"/>
1426 <record id="pcg_2832" model="account.account.template">
1427 <field name="name">Amortissements des constructions</field>
1428 <field name="code">2832</field>
1429 <field name="type">view</field>
1430 <field name="user_type" ref="cpt_type_vue"/>
1431 <field name="parent_id" ref="pcg_283"/>
1433 <record id="pcg_28321" model="account.account.template">
1434 <field name="name">Amortissements des bâtiments</field>
1435 <field name="code">28321</field>
1436 <field name="type">other</field>
1437 <field name="user_type" ref="cpt_type_imm"/>
1438 <field name="parent_id" ref="pcg_2832"/>
1440 <record id="pcg_28323" model="account.account.template">
1441 <field name="name">Amortissements des constructions sur terrains d'autrui</field>
1442 <field name="code">28323</field>
1443 <field name="type">other</field>
1444 <field name="user_type" ref="cpt_type_imm"/>
1445 <field name="parent_id" ref="pcg_2832"/>
1447 <record id="pcg_28325" model="account.account.template">
1448 <field name="name">Amortissements des ouvrages d'infrastructure</field>
1449 <field name="code">28325</field>
1450 <field name="type">other</field>
1451 <field name="user_type" ref="cpt_type_imm"/>
1452 <field name="parent_id" ref="pcg_2832"/>
1454 <record id="pcg_28327" model="account.account.template">
1455 <field name="name">Amortissements des installations, agencements et aménagements des constructions</field>
1456 <field name="code">28327</field>
1457 <field name="type">other</field>
1458 <field name="user_type" ref="cpt_type_imm"/>
1459 <field name="parent_id" ref="pcg_2832"/>
1461 <record id="pcg_28328" model="account.account.template">
1462 <field name="name">Amortissements des autres constructions</field>
1463 <field name="code">28328</field>
1464 <field name="type">other</field>
1465 <field name="user_type" ref="cpt_type_imm"/>
1466 <field name="parent_id" ref="pcg_2832"/>
1468 <record id="pcg_2833" model="account.account.template">
1469 <field name="name">Amortissements des installations techniques, matériel et outillage</field>
1470 <field name="code">2833</field>
1471 <field name="type">view</field>
1472 <field name="user_type" ref="cpt_type_vue"/>
1473 <field name="parent_id" ref="pcg_283"/>
1475 <record id="pcg_28331" model="account.account.template">
1476 <field name="name">Amortissements des installations techniques</field>
1477 <field name="code">28331</field>
1478 <field name="type">other</field>
1479 <field name="user_type" ref="cpt_type_imm"/>
1480 <field name="parent_id" ref="pcg_2833"/>
1482 <record id="pcg_28332" model="account.account.template">
1483 <field name="name">Amortissements du matériel et outillage</field>
1484 <field name="code">28332</field>
1485 <field name="type">other</field>
1486 <field name="user_type" ref="cpt_type_imm"/>
1487 <field name="parent_id" ref="pcg_2833"/>
1489 <record id="pcg_28333" model="account.account.template">
1490 <field name="name">Amortissements des emballages récupérables identifiables</field>
1491 <field name="code">28333</field>
1492 <field name="type">other</field>
1493 <field name="user_type" ref="cpt_type_imm"/>
1494 <field name="parent_id" ref="pcg_2833"/>
1496 <record id="pcg_28338" model="account.account.template">
1497 <field name="name">Amortissements des autres installations techniques, matériel et outillage</field>
1498 <field name="code">28338</field>
1499 <field name="type">other</field>
1500 <field name="user_type" ref="cpt_type_imm"/>
1501 <field name="parent_id" ref="pcg_2833"/>
1503 <record id="pcg_2834" model="account.account.template">
1504 <field name="name">Amortissements du matériel de transport</field>
1505 <field name="code">2834</field>
1506 <field name="type">other</field>
1507 <field name="user_type" ref="cpt_type_imm"/>
1508 <field name="parent_id" ref="pcg_283"/>
1510 <record id="pcg_2835" model="account.account.template">
1511 <field name="name">Amortissements du mobilier, matériel de bureau et aménagements divers</field>
1512 <field name="code">2835</field>
1513 <field name="type">view</field>
1514 <field name="user_type" ref="cpt_type_vue"/>
1515 <field name="parent_id" ref="pcg_283"/>
1517 <record id="pcg_28351" model="account.account.template">
1518 <field name="name">Amortissements du mobilier de bureau</field>
1519 <field name="code">28351</field>
1520 <field name="type">other</field>
1521 <field name="user_type" ref="cpt_type_imm"/>
1522 <field name="parent_id" ref="pcg_2835"/>
1524 <record id="pcg_28352" model="account.account.template">
1525 <field name="name">Amortissements du matériel de bureau</field>
1526 <field name="code">28352</field>
1527 <field name="type">other</field>
1528 <field name="user_type" ref="cpt_type_imm"/>
1529 <field name="parent_id" ref="pcg_2835"/>
1531 <record id="pcg_28355" model="account.account.template">
1532 <field name="name">Amortissements du matériel informatique</field>
1533 <field name="code">28355</field>
1534 <field name="type">other</field>
1535 <field name="user_type" ref="cpt_type_imm"/>
1536 <field name="parent_id" ref="pcg_2835"/>
1538 <record id="pcg_28356" model="account.account.template">
1539 <field name="name">Amortissements des agencements, installations et aménagements divers</field>
1540 <field name="code">28356</field>
1541 <field name="type">other</field>
1542 <field name="user_type" ref="cpt_type_imm"/>
1543 <field name="parent_id" ref="pcg_2835"/>
1545 <record id="pcg_28358" model="account.account.template">
1546 <field name="name">Amortissements des autres mobilier, matériel de bureau et aménagements divers</field>
1547 <field name="code">28358</field>
1548 <field name="type">other</field>
1549 <field name="user_type" ref="cpt_type_imm"/>
1550 <field name="parent_id" ref="pcg_2835"/>
1552 <record id="pcg_2838" model="account.account.template">
1553 <field name="name">Amortissements des autres immobilisations corporelles</field>
1554 <field name="code">2838</field>
1555 <field name="type">other</field>
1556 <field name="user_type" ref="cpt_type_imm"/>
1557 <field name="parent_id" ref="pcg_283"/>
1559 <record id="pcg_29" model="account.account.template">
1560 <field name="name">PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS</field>
1561 <field name="code">29</field>
1562 <field name="type">view</field>
1563 <field name="user_type" ref="cpt_type_vue"/>
1564 <field name="parent_id" ref="pcg_c2"/>
1566 <record id="pcg_292" model="account.account.template">
1567 <field name="name">Provisions pour dépréciation des immobilisations incorporelles</field>
1568 <field name="code">292</field>
1569 <field name="type">view</field>
1570 <field name="user_type" ref="cpt_type_vue"/>
1571 <field name="parent_id" ref="pcg_29"/>
1573 <record id="pcg_2920" model="account.account.template">
1574 <field name="name">Provisions pour dépréciation des immobilisations incorporelles</field>
1575 <field name="code">2920</field>
1576 <field name="type">other</field>
1577 <field name="user_type" ref="cpt_type_reg"/>
1578 <field name="parent_id" ref="pcg_292"/>
1580 <record id="pcg_293" model="account.account.template">
1581 <field name="name">Provisions pour dépréciation des immobilisations corporelles</field>
1582 <field name="code">293</field>
1583 <field name="type">view</field>
1584 <field name="user_type" ref="cpt_type_vue"/>
1585 <field name="parent_id" ref="pcg_29"/>
1587 <record id="pcg_2930" model="account.account.template">
1588 <field name="name">Provisions pour dépréciation des immobilisations corporelles</field>
1589 <field name="code">2930</field>
1590 <field name="type">other</field>
1591 <field name="user_type" ref="cpt_type_reg"/>
1592 <field name="parent_id" ref="pcg_293"/>
1594 <record id="pcg_294" model="account.account.template">
1595 <field name="name">Provisions pour dépréciation des immobilisations financières-prêts</field>
1596 <field name="code">294</field>
1597 <field name="type">view</field>
1598 <field name="user_type" ref="cpt_type_vue"/>
1599 <field name="parent_id" ref="pcg_29"/>
1601 <record id="pcg_2941" model="account.account.template">
1602 <field name="name">Provisions pour dépréciation des prêts immobilisés</field>
1603 <field name="code">2941</field>
1604 <field name="type">other</field>
1605 <field name="user_type" ref="cpt_type_reg"/>
1606 <field name="parent_id" ref="pcg_294"/>
1608 <record id="pcg_2948" model="account.account.template">
1609 <field name="name">Provisions pour dépréciation des autres créances financières</field>
1610 <field name="code">2948</field>
1611 <field name="type">other</field>
1612 <field name="user_type" ref="cpt_type_reg"/>
1613 <field name="parent_id" ref="pcg_294"/>
1615 <record id="pcg_295" model="account.account.template">
1616 <field name="name">Provisions pour dépréciation des immobilisations financières-titres</field>
1617 <field name="code">295</field>
1618 <field name="type">view</field>
1619 <field name="user_type" ref="cpt_type_vue"/>
1620 <field name="parent_id" ref="pcg_29"/>
1622 <record id="pcg_2951" model="account.account.template">
1623 <field name="name">Provisions pour dépréciation des titres de participation</field>
1624 <field name="code">2951</field>
1625 <field name="type">other</field>
1626 <field name="user_type" ref="cpt_type_reg"/>
1627 <field name="parent_id" ref="pcg_295"/>
1629 <record id="pcg_2958" model="account.account.template">
1630 <field name="name">Provisions pour dépréciation des autres titres immobilisés</field>
1631 <field name="code">2958</field>
1632 <field name="type">other</field>
1633 <field name="user_type" ref="cpt_type_reg"/>
1634 <field name="parent_id" ref="pcg_295"/>
1636 <record id="pcg_c3" model="account.account.template">
1637 <field name="name">COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)</field>
1638 <field name="code">CLASSE 3</field>
1639 <field name="type">view</field>
1640 <field name="user_type" ref="cpt_type_vue"/>
1641 <field name="parent_id" ref="pcg_c15"/>
1643 <record id="pcg_31" model="account.account.template">
1644 <field name="name">STOCKS</field>
1645 <field name="code">31</field>
1646 <field name="type">view</field>
1647 <field name="user_type" ref="cpt_type_vue"/>
1648 <field name="parent_id" ref="pcg_c3"/>
1650 <record id="pcg_311" model="account.account.template">
1651 <field name="name">Marchandises</field>
1652 <field name="code">311</field>
1653 <field name="type">view</field>
1654 <field name="user_type" ref="cpt_type_vue"/>
1655 <field name="parent_id" ref="pcg_31"/>
1657 <record id="pcg_3111" model="account.account.template">
1658 <field name="name">Marchandises (groupe A)</field>
1659 <field name="code">3111</field>
1660 <field name="type">other</field>
1661 <field name="user_type" ref="cpt_type_stk"/>
1662 <field name="parent_id" ref="pcg_311"/>
1664 <record id="pcg_3112" model="account.account.template">
1665 <field name="name">Marchandises (groupe B)</field>
1666 <field name="code">3112</field>
1667 <field name="type">other</field>
1668 <field name="user_type" ref="cpt_type_stk"/>
1669 <field name="parent_id" ref="pcg_311"/>
1671 <record id="pcg_3116" model="account.account.template">
1672 <field name="name">Marchandises en cours de route</field>
1673 <field name="code">3116</field>
1674 <field name="type">other</field>
1675 <field name="user_type" ref="cpt_type_stk"/>
1676 <field name="parent_id" ref="pcg_311"/>
1678 <record id="pcg_3118" model="account.account.template">
1679 <field name="name">Autres marchandises</field>
1680 <field name="code">3118</field>
1681 <field name="type">other</field>
1682 <field name="user_type" ref="cpt_type_stk"/>
1683 <field name="parent_id" ref="pcg_311"/>
1685 <record id="pcg_312" model="account.account.template">
1686 <field name="name">Matières et fournitures consommables</field>
1687 <field name="code">312</field>
1688 <field name="type">view</field>
1689 <field name="user_type" ref="cpt_type_vue"/>
1690 <field name="parent_id" ref="pcg_31"/>
1692 <record id="pcg_3121" model="account.account.template">
1693 <field name="name">Matières premières</field>
1694 <field name="code">3121</field>
1695 <field name="type">view</field>
1696 <field name="user_type" ref="cpt_type_vue"/>
1697 <field name="parent_id" ref="pcg_312"/>
1699 <record id="pcg_31211" model="account.account.template">
1700 <field name="name">Matières premières (groupe A)</field>
1701 <field name="code">31211</field>
1702 <field name="type">other</field>
1703 <field name="user_type" ref="cpt_type_stk"/>
1704 <field name="parent_id" ref="pcg_3121"/>
1706 <record id="pcg_31212" model="account.account.template">
1707 <field name="name">Matières premières (groupe B)</field>
1708 <field name="code">31212</field>
1709 <field name="type">other</field>
1710 <field name="user_type" ref="cpt_type_stk"/>
1711 <field name="parent_id" ref="pcg_3121"/>
1713 <record id="pcg_3122" model="account.account.template">
1714 <field name="name">Matières et fournitures consommables</field>
1715 <field name="code">3122</field>
1716 <field name="type">view</field>
1717 <field name="user_type" ref="cpt_type_vue"/>
1718 <field name="parent_id" ref="pcg_312"/>
1720 <record id="pcg_31221" model="account.account.template">
1721 <field name="name">Matières consommables (groupe A)</field>
1722 <field name="code">31221</field>
1723 <field name="type">other</field>
1724 <field name="user_type" ref="cpt_type_stk"/>
1725 <field name="parent_id" ref="pcg_3122"/>
1727 <record id="pcg_31222" model="account.account.template">
1728 <field name="name">Matières consommables (groupe B)</field>
1729 <field name="code">31222</field>
1730 <field name="type">other</field>
1731 <field name="user_type" ref="cpt_type_stk"/>
1732 <field name="parent_id" ref="pcg_3122"/>
1734 <record id="pcg_31223" model="account.account.template">
1735 <field name="name">Combustibles</field>
1736 <field name="code">31223</field>
1737 <field name="type">other</field>
1738 <field name="user_type" ref="cpt_type_stk"/>
1739 <field name="parent_id" ref="pcg_3122"/>
1741 <record id="pcg_31224" model="account.account.template">
1742 <field name="name">Produits d'entretien</field>
1743 <field name="code">31224</field>
1744 <field name="type">other</field>
1745 <field name="user_type" ref="cpt_type_stk"/>
1746 <field name="parent_id" ref="pcg_3122"/>
1748 <record id="pcg_31225" model="account.account.template">
1749 <field name="name">Fournitures d'atelier et d'usine</field>
1750 <field name="code">31225</field>
1751 <field name="type">other</field>
1752 <field name="user_type" ref="cpt_type_stk"/>
1753 <field name="parent_id" ref="pcg_3122"/>
1755 <record id="pcg_31226" model="account.account.template">
1756 <field name="name">Fournitures de magasin</field>
1757 <field name="code">31226</field>
1758 <field name="type">other</field>
1759 <field name="user_type" ref="cpt_type_stk"/>
1760 <field name="parent_id" ref="pcg_3122"/>
1762 <record id="pcg_31227" model="account.account.template">
1763 <field name="name">Fournitures de bureau</field>
1764 <field name="code">31227</field>
1765 <field name="type">other</field>
1766 <field name="user_type" ref="cpt_type_stk"/>
1767 <field name="parent_id" ref="pcg_3122"/>
1769 <record id="pcg_3123" model="account.account.template">
1770 <field name="name">Emballages</field>
1771 <field name="code">3123</field>
1772 <field name="type">view</field>
1773 <field name="user_type" ref="cpt_type_vue"/>
1774 <field name="parent_id" ref="pcg_312"/>
1776 <record id="pcg_31231" model="account.account.template">
1777 <field name="name">Emballages perdus</field>
1778 <field name="code">31231</field>
1779 <field name="type">other</field>
1780 <field name="user_type" ref="cpt_type_stk"/>
1781 <field name="parent_id" ref="pcg_3123"/>
1783 <record id="pcg_31232" model="account.account.template">
1784 <field name="name">Emballages récupérables non identifiables</field>
1785 <field name="code">31232</field>
1786 <field name="type">other</field>
1787 <field name="user_type" ref="cpt_type_stk"/>
1788 <field name="parent_id" ref="pcg_3123"/>
1790 <record id="pcg_31233" model="account.account.template">
1791 <field name="name">Emballages à usage mixte</field>
1792 <field name="code">31233</field>
1793 <field name="type">other</field>
1794 <field name="user_type" ref="cpt_type_stk"/>
1795 <field name="parent_id" ref="pcg_3123"/>
1797 <record id="pcg_3126" model="account.account.template">
1798 <field name="name">Matières et fournitures consommables en cours de route</field>
1799 <field name="code">3126</field>
1800 <field name="type">other</field>
1801 <field name="user_type" ref="cpt_type_stk"/>
1802 <field name="parent_id" ref="pcg_312"/>
1804 <record id="pcg_3128" model="account.account.template">
1805 <field name="name">Autres matières et fournitures consommables</field>
1806 <field name="code">3128</field>
1807 <field name="type">other</field>
1808 <field name="user_type" ref="cpt_type_stk"/>
1809 <field name="parent_id" ref="pcg_312"/>
1811 <record id="pcg_313" model="account.account.template">
1812 <field name="name">Produits en cours</field>
1813 <field name="code">313</field>
1814 <field name="type">view</field>
1815 <field name="user_type" ref="cpt_type_vue"/>
1816 <field name="parent_id" ref="pcg_31"/>
1818 <record id="pcg_3131" model="account.account.template">
1819 <field name="name">Biens en cours</field>
1820 <field name="code">3131</field>
1821 <field name="type">view</field>
1822 <field name="user_type" ref="cpt_type_vue"/>
1823 <field name="parent_id" ref="pcg_313"/>
1825 <record id="pcg_31311" model="account.account.template">
1826 <field name="name">Biens produits en cours</field>
1827 <field name="code">31311</field>
1828 <field name="type">other</field>
1829 <field name="user_type" ref="cpt_type_stk"/>
1830 <field name="parent_id" ref="pcg_3131"/>
1832 <record id="pcg_31312" model="account.account.template">
1833 <field name="name">Biens intermédiaires en cours</field>
1834 <field name="code">31312</field>
1835 <field name="type">other</field>
1836 <field name="user_type" ref="cpt_type_stk"/>
1837 <field name="parent_id" ref="pcg_3131"/>
1839 <record id="pcg_31317" model="account.account.template">
1840 <field name="name">Biens résiduels en cours</field>
1841 <field name="code">31317</field>
1842 <field name="type">other</field>
1843 <field name="user_type" ref="cpt_type_stk"/>
1844 <field name="parent_id" ref="pcg_3131"/>
1846 <record id="pcg_3134" model="account.account.template">
1847 <field name="name">Services en cours</field>
1848 <field name="code">3134</field>
1849 <field name="type">view</field>
1850 <field name="user_type" ref="cpt_type_vue"/>
1851 <field name="parent_id" ref="pcg_313"/>
1853 <record id="pcg_31341" model="account.account.template">
1854 <field name="name">Travaux en cours</field>
1855 <field name="code">31341</field>
1856 <field name="type">other</field>
1857 <field name="user_type" ref="cpt_type_stk"/>
1858 <field name="parent_id" ref="pcg_3134"/>
1860 <record id="pcg_31342" model="account.account.template">
1861 <field name="name">Études en cours</field>
1862 <field name="code">31342</field>
1863 <field name="type">other</field>
1864 <field name="user_type" ref="cpt_type_stk"/>
1865 <field name="parent_id" ref="pcg_3134"/>
1867 <record id="pcg_31343" model="account.account.template">
1868 <field name="name">Prestations en cours</field>
1869 <field name="code">31343</field>
1870 <field name="type">other</field>
1871 <field name="user_type" ref="cpt_type_stk"/>
1872 <field name="parent_id" ref="pcg_3134"/>
1874 <record id="pcg_3138" model="account.account.template">
1875 <field name="name">Autres produits en cours</field>
1876 <field name="code">3138</field>
1877 <field name="type">other</field>
1878 <field name="user_type" ref="cpt_type_stk"/>
1879 <field name="parent_id" ref="pcg_313"/>
1881 <record id="pcg_314" model="account.account.template">
1882 <field name="name">Produits intermédiaires et produits résiduels</field>
1883 <field name="code">314</field>
1884 <field name="type">view</field>
1885 <field name="user_type" ref="cpt_type_vue"/>
1886 <field name="parent_id" ref="pcg_31"/>
1888 <record id="pcg_3141" model="account.account.template">
1889 <field name="name">Produits intermédiaires</field>
1890 <field name="code">3141</field>
1891 <field name="type">view</field>
1892 <field name="user_type" ref="cpt_type_vue"/>
1893 <field name="parent_id" ref="pcg_314"/>
1895 <record id="pcg_31411" model="account.account.template">
1896 <field name="name">Produits intermédiaires (groupe A)</field>
1897 <field name="code">31411</field>
1898 <field name="type">other</field>
1899 <field name="user_type" ref="cpt_type_stk"/>
1900 <field name="parent_id" ref="pcg_3141"/>
1902 <record id="pcg_31412" model="account.account.template">
1903 <field name="name">Produits intermédiaires (groupe B)</field>
1904 <field name="code">31412</field>
1905 <field name="type">other</field>
1906 <field name="user_type" ref="cpt_type_stk"/>
1907 <field name="parent_id" ref="pcg_3141"/>
1909 <record id="pcg_3145" model="account.account.template">
1910 <field name="name">Produits résiduels (ou matières de récupération)</field>
1911 <field name="code">3145</field>
1912 <field name="type">view</field>
1913 <field name="user_type" ref="cpt_type_vue"/>
1914 <field name="parent_id" ref="pcg_314"/>
1916 <record id="pcg_31451" model="account.account.template">
1917 <field name="name">Déchets</field>
1918 <field name="code">31451</field>
1919 <field name="type">other</field>
1920 <field name="user_type" ref="cpt_type_stk"/>
1921 <field name="parent_id" ref="pcg_3145"/>
1923 <record id="pcg_31452" model="account.account.template">
1924 <field name="name">Rebuts</field>
1925 <field name="code">31452</field>
1926 <field name="type">other</field>
1927 <field name="user_type" ref="cpt_type_stk"/>
1928 <field name="parent_id" ref="pcg_3145"/>
1930 <record id="pcg_31453" model="account.account.template">
1931 <field name="name">Matières de récupération</field>
1932 <field name="code">31453</field>
1933 <field name="type">other</field>
1934 <field name="user_type" ref="cpt_type_stk"/>
1935 <field name="parent_id" ref="pcg_3145"/>
1937 <record id="pcg_3148" model="account.account.template">
1938 <field name="name">Autres produits intermédiaires et produits résiduels</field>
1939 <field name="code">3148</field>
1940 <field name="type">other</field>
1941 <field name="user_type" ref="cpt_type_stk"/>
1942 <field name="parent_id" ref="pcg_314"/>
1944 <record id="pcg_315" model="account.account.template">
1945 <field name="name">Produits finis</field>
1946 <field name="code">315</field>
1947 <field name="type">view</field>
1948 <field name="user_type" ref="cpt_type_vue"/>
1949 <field name="parent_id" ref="pcg_31"/>
1951 <record id="pcg_3151" model="account.account.template">
1952 <field name="name">Produits finis (groupe A)</field>
1953 <field name="code">3151</field>
1954 <field name="type">other</field>
1955 <field name="user_type" ref="cpt_type_stk"/>
1956 <field name="parent_id" ref="pcg_315"/>
1958 <record id="pcg_3152" model="account.account.template">
1959 <field name="name">Produits finis (groupe B)</field>
1960 <field name="code">3152</field>
1961 <field name="type">other</field>
1962 <field name="user_type" ref="cpt_type_stk"/>
1963 <field name="parent_id" ref="pcg_315"/>
1965 <record id="pcg_3156" model="account.account.template">
1966 <field name="name">Produits finis en cours de route</field>
1967 <field name="code">3156</field>
1968 <field name="type">other</field>
1969 <field name="user_type" ref="cpt_type_stk"/>
1970 <field name="parent_id" ref="pcg_315"/>
1972 <record id="pcg_3158" model="account.account.template">
1973 <field name="name">Autres produits finis</field>
1974 <field name="code">3158</field>
1975 <field name="type">other</field>
1976 <field name="user_type" ref="cpt_type_stk"/>
1977 <field name="parent_id" ref="pcg_315"/>
1979 <record id="pcg_34" model="account.account.template">
1980 <field name="name">CREANCES DE L'ACTIF CIRCULANT</field>
1981 <field name="code">34</field>
1982 <field name="type">view</field>
1983 <field name="user_type" ref="cpt_type_vue"/>
1984 <field name="parent_id" ref="pcg_c3"/>
1986 <record id="pcg_341" model="account.account.template">
1987 <field name="name">Fournisseurs débiteurs, avances et acomptes</field>
1988 <field name="code">341</field>
1989 <field name="type">view</field>
1990 <field name="user_type" ref="cpt_type_vue"/>
1991 <field name="parent_id" ref="pcg_34"/>
1993 <record id="pcg_3411" model="account.account.template">
1994 <field name="name">Fournisseurs - avances et acomptes versés sur commandes d'exploitation</field>
1995 <field name="code">3411</field>
1996 <field name="type">payable</field>
1997 <field name="user_type" ref="cpt_type_cre"/>
1998 <field name="parent_id" ref="pcg_341"/>
2000 <record id="pcg_3413" model="account.account.template">
2001 <field name="name">Fournisseurs - créances pour emballages et matériel à rendre</field>
2002 <field name="code">3413</field>
2003 <field name="type">payable</field>
2004 <field name="user_type" ref="cpt_type_cre"/>
2005 <field name="parent_id" ref="pcg_341"/>
2007 <record id="pcg_3417" model="account.account.template">
2008 <field name="name">Rabais, remises et ristournes à obtenir - avoirs non encore reçus</field>
2009 <field name="code">3417</field>
2010 <field name="type">payable</field>
2011 <field name="user_type" ref="cpt_type_cre"/>
2012 <field name="parent_id" ref="pcg_341"/>
2014 <record id="pcg_3418" model="account.account.template">
2015 <field name="name">Autres fournisseurs débiteurs</field>
2016 <field name="code">3418</field>
2017 <field name="type">payable</field>
2018 <field name="user_type" ref="cpt_type_cre"/>
2019 <field name="parent_id" ref="pcg_341"/>
2021 <record id="pcg_342" model="account.account.template">
2022 <field name="name">Clients et comptes rattachés</field>
2023 <field name="code">342</field>
2024 <field name="type">view</field>
2025 <field name="user_type" ref="cpt_type_vue"/>
2026 <field name="parent_id" ref="pcg_34"/>
2028 <record id="pcg_3421" model="account.account.template">
2029 <field name="name">Clients</field>
2030 <field name="code">3421</field>
2031 <field name="type">view</field>
2032 <field name="user_type" ref="cpt_type_vue"/>
2033 <field name="parent_id" ref="pcg_342"/>
2035 <record id="pcg_34211" model="account.account.template">
2036 <field name="name">Clients - catégorie A</field>
2037 <field name="code">34211</field>
2038 <field name="type">receivable</field>
2039 <field name="user_type" ref="cpt_type_cre"/>
2040 <field name="parent_id" ref="pcg_3421"/>
2042 <record id="pcg_34212" model="account.account.template">
2043 <field name="name">Clients - catégorie B</field>
2044 <field name="code">34212</field>
2045 <field name="type">receivable</field>
2046 <field name="user_type" ref="cpt_type_cre"/>
2047 <field name="parent_id" ref="pcg_3421"/>
2049 <record id="pcg_3423" model="account.account.template">
2050 <field name="name">Clients - retenues de garantie</field>
2051 <field name="code">3423</field>
2052 <field name="type">receivable</field>
2053 <field name="user_type" ref="cpt_type_cre"/>
2054 <field name="parent_id" ref="pcg_342"/>
2056 <record id="pcg_3424" model="account.account.template">
2057 <field name="name">Clients douteux ou litigieux</field>
2058 <field name="code">3424</field>
2059 <field name="type">receivable</field>
2060 <field name="user_type" ref="cpt_type_cre"/>
2061 <field name="parent_id" ref="pcg_342"/>
2063 <record id="pcg_3425" model="account.account.template">
2064 <field name="name">Clients - effets à recevoir</field>
2065 <field name="code">3425</field>
2066 <field name="type">receivable</field>
2067 <field name="user_type" ref="cpt_type_cre"/>
2068 <field name="parent_id" ref="pcg_342"/>
2070 <record id="pcg_3427" model="account.account.template">
2071 <field name="name">Clients - factures à établir et créances sur travaux non encore facturés</field>
2072 <field name="code">3427</field>
2073 <field name="type">view</field>
2074 <field name="user_type" ref="cpt_type_vue"/>
2075 <field name="parent_id" ref="pcg_342"/>
2077 <record id="pcg_34271" model="account.account.template">
2078 <field name="name">Clients - factures à établir</field>
2079 <field name="code">34271</field>
2080 <field name="type">receivable</field>
2081 <field name="user_type" ref="cpt_type_cre"/>
2082 <field name="parent_id" ref="pcg_3427"/>
2084 <record id="pcg_34272" model="account.account.template">
2085 <field name="name">Créances sur travaux non encore facturés</field>
2086 <field name="code">34272</field>
2087 <field name="type">receivable</field>
2088 <field name="user_type" ref="cpt_type_cre"/>
2089 <field name="parent_id" ref="pcg_3427"/>
2091 <record id="pcg_3428" model="account.account.template">
2092 <field name="name">Autres clients et comptes rattachés</field>
2093 <field name="code">3428</field>
2094 <field name="type">receivable</field>
2095 <field name="user_type" ref="cpt_type_cre"/>
2096 <field name="parent_id" ref="pcg_342"/>
2098 <record id="pcg_343" model="account.account.template">
2099 <field name="name">Personnel - débiteur</field>
2100 <field name="code">343</field>
2101 <field name="type">view</field>
2102 <field name="user_type" ref="cpt_type_vue"/>
2103 <field name="parent_id" ref="pcg_34"/>
2105 <record id="pcg_3431" model="account.account.template">
2106 <field name="name">Avances et acomptes au personnel</field>
2107 <field name="code">3431</field>
2108 <field name="type">receivable</field>
2109 <field name="user_type" ref="cpt_type_cre"/>
2110 <field name="parent_id" ref="pcg_343"/>
2112 <record id="pcg_3438" model="account.account.template">
2113 <field name="name">Personnel - autres débiteurs</field>
2114 <field name="code">3438</field>
2115 <field name="type">receivable</field>
2116 <field name="user_type" ref="cpt_type_cre"/>
2117 <field name="parent_id" ref="pcg_343"/>
2119 <record id="pcg_345" model="account.account.template">
2120 <field name="name">Etat ? débiteur</field>
2121 <field name="code">345</field>
2122 <field name="type">view</field>
2123 <field name="user_type" ref="cpt_type_vue"/>
2124 <field name="parent_id" ref="pcg_34"/>
2126 <record id="pcg_3451" model="account.account.template">
2127 <field name="name">Subventions à recevoir</field>
2128 <field name="code">3451</field>
2129 <field name="type">view</field>
2130 <field name="user_type" ref="cpt_type_vue"/>
2131 <field name="parent_id" ref="pcg_345"/>
2133 <record id="pcg_34511" model="account.account.template">
2134 <field name="name">Subventions d'investissement à recevoir</field>
2135 <field name="code">34511</field>
2136 <field name="type">receivable</field>
2137 <field name="user_type" ref="cpt_type_cre"/>
2138 <field name="parent_id" ref="pcg_3451"/>
2140 <record id="pcg_34512" model="account.account.template">
2141 <field name="name">Subventions d'exploitation à recevoir</field>
2142 <field name="code">34512</field>
2143 <field name="type">receivable</field>
2144 <field name="user_type" ref="cpt_type_cre"/>
2145 <field name="parent_id" ref="pcg_3451"/>
2147 <record id="pcg_34513" model="account.account.template">
2148 <field name="name">Subventions d'équilibre à recevoir</field>
2149 <field name="code">34513</field>
2150 <field name="type">receivable</field>
2151 <field name="user_type" ref="cpt_type_cre"/>
2152 <field name="parent_id" ref="pcg_3451"/>
2154 <record id="pcg_3453" model="account.account.template">
2155 <field name="name">Acomptes sur impôts sur les résultats</field>
2156 <field name="code">3453</field>
2157 <field name="type">receivable</field>
2158 <field name="user_type" ref="cpt_type_cre"/>
2159 <field name="parent_id" ref="pcg_345"/>
2161 <record id="pcg_3455" model="account.account.template">
2162 <field name="name">Etat - TVA récupérable</field>
2163 <field name="code">3455</field>
2164 <field name="type">view</field>
2165 <field name="user_type" ref="cpt_type_vue"/>
2166 <field name="parent_id" ref="pcg_345"/>
2168 <record id="pcg_34551" model="account.account.template">
2169 <field name="name">Etat - TVA récupérable sur immobilisations</field>
2170 <field name="code">34551</field>
2171 <field name="type">other</field>
2172 <field name="user_type" ref="cpt_type_tax"/>
2173 <field name="parent_id" ref="pcg_3455"/>
2175 <record id="pcg_34552" model="account.account.template">
2176 <field name="name">Etat - TVA récupérable sur charges</field>
2177 <field name="code">34552</field>
2178 <field name="type">view</field>
2179 <field name="user_type" ref="cpt_type_vue"/>
2180 <field name="parent_id" ref="pcg_3455"/>
2182 <record id="pcg_3455207" model="account.account.template">
2183 <field name="name">Etat - TVA récupérable sur charges 7%</field>
2184 <field name="code">3455207</field>
2185 <field name="type">other</field>
2186 <field name="user_type" ref="cpt_type_tax"/>
2187 <field name="parent_id" ref="pcg_34552"/>
2189 <record id="pcg_3455210" model="account.account.template">
2190 <field name="name">Etat - TVA récupérable sur charges 10%</field>
2191 <field name="code">3455210</field>
2192 <field name="type">other</field>
2193 <field name="user_type" ref="cpt_type_tax"/>
2194 <field name="parent_id" ref="pcg_34552"/>
2196 <record id="pcg_3455214" model="account.account.template">
2197 <field name="name">Etat - TVA récupérable sur charges 14%</field>
2198 <field name="code">3455214</field>
2199 <field name="type">other</field>
2200 <field name="user_type" ref="cpt_type_tax"/>
2201 <field name="parent_id" ref="pcg_34552"/>
2203 <record id="pcg_3455220" model="account.account.template">
2204 <field name="name">Etat - TVA récupérable sur charges 20%</field>
2205 <field name="code">3455220</field>
2206 <field name="type">other</field>
2207 <field name="user_type" ref="cpt_type_tax"/>
2208 <field name="parent_id" ref="pcg_34552"/>
2210 <record id="pcg_3456" model="account.account.template">
2211 <field name="name">Etat - crédit de TVA (suivant déclaration)</field>
2212 <field name="code">3456</field>
2213 <field name="type">other</field>
2214 <field name="user_type" ref="cpt_type_tax"/>
2215 <field name="parent_id" ref="pcg_345"/>
2217 <record id="pcg_3458" model="account.account.template">
2218 <field name="name">Etat - autres comptes débiteurs</field>
2219 <field name="code">3458</field>
2220 <field name="type">other</field>
2221 <field name="user_type" ref="cpt_type_tax"/>
2222 <field name="parent_id" ref="pcg_345"/>
2224 <record id="pcg_346" model="account.account.template">
2225 <field name="name">Comptes d'associés - débiteurs</field>
2226 <field name="code">346</field>
2227 <field name="type">view</field>
2228 <field name="user_type" ref="cpt_type_vue"/>
2229 <field name="parent_id" ref="pcg_34"/>
2231 <record id="pcg_3461" model="account.account.template">
2232 <field name="name">Associés - comptes d'apport en société</field>
2233 <field name="code">3461</field>
2234 <field name="type">receivable</field>
2235 <field name="user_type" ref="cpt_type_cre"/>
2236 <field name="parent_id" ref="pcg_346"/>
2238 <record id="pcg_3462" model="account.account.template">
2239 <field name="name">Actionnaires - capital souscrit et appelé non versé</field>
2240 <field name="code">3462</field>
2241 <field name="type">receivable</field>
2242 <field name="user_type" ref="cpt_type_cre"/>
2243 <field name="parent_id" ref="pcg_346"/>
2245 <record id="pcg_3463" model="account.account.template">
2246 <field name="name">Comptes courants des associés débiteurs</field>
2247 <field name="code">3463</field>
2248 <field name="type">receivable</field>
2249 <field name="user_type" ref="cpt_type_cre"/>
2250 <field name="parent_id" ref="pcg_346"/>
2252 <record id="pcg_3464" model="account.account.template">
2253 <field name="name">Associés - opérations faites en commun</field>
2254 <field name="code">3464</field>
2255 <field name="type">receivable</field>
2256 <field name="user_type" ref="cpt_type_cre"/>
2257 <field name="parent_id" ref="pcg_346"/>
2259 <record id="pcg_3467" model="account.account.template">
2260 <field name="name">Créances rattachées aux comptes d'associés</field>
2261 <field name="code">3467</field>
2262 <field name="type">receivable</field>
2263 <field name="user_type" ref="cpt_type_cre"/>
2264 <field name="parent_id" ref="pcg_346"/>
2266 <record id="pcg_3468" model="account.account.template">
2267 <field name="name">Autres comptes d'associés débiteurs</field>
2268 <field name="code">3468</field>
2269 <field name="type">receivable</field>
2270 <field name="user_type" ref="cpt_type_cre"/>
2271 <field name="parent_id" ref="pcg_346"/>
2273 <record id="pcg_348" model="account.account.template">
2274 <field name="name">Autres débiteurs</field>
2275 <field name="code">348</field>
2276 <field name="type">view</field>
2277 <field name="user_type" ref="cpt_type_vue"/>
2278 <field name="parent_id" ref="pcg_34"/>
2280 <record id="pcg_3481" model="account.account.template">
2281 <field name="name">Créances sur cessions d'immobilisations</field>
2282 <field name="code">3481</field>
2283 <field name="type">receivable</field>
2284 <field name="user_type" ref="cpt_type_cre"/>
2285 <field name="parent_id" ref="pcg_348"/>
2287 <record id="pcg_3482" model="account.account.template">
2288 <field name="name">Créances sur cessions d'éléments d'actif circulant</field>
2289 <field name="code">3482</field>
2290 <field name="type">receivable</field>
2291 <field name="user_type" ref="cpt_type_cre"/>
2292 <field name="parent_id" ref="pcg_348"/>
2294 <record id="pcg_3487" model="account.account.template">
2295 <field name="name">Créances rattachées aux autres débiteurs</field>
2296 <field name="code">3487</field>
2297 <field name="type">receivable</field>
2298 <field name="user_type" ref="cpt_type_cre"/>
2299 <field name="parent_id" ref="pcg_348"/>
2301 <record id="pcg_3488" model="account.account.template">
2302 <field name="name">Divers débiteurs</field>
2303 <field name="code">3488</field>
2304 <field name="type">receivable</field>
2305 <field name="user_type" ref="cpt_type_cre"/>
2306 <field name="parent_id" ref="pcg_348"/>
2308 <record id="pcg_349" model="account.account.template">
2309 <field name="name">Comptes de régularisation - actif</field>
2310 <field name="code">349</field>
2311 <field name="type">view</field>
2312 <field name="user_type" ref="cpt_type_vue"/>
2313 <field name="parent_id" ref="pcg_34"/>
2315 <record id="pcg_3491" model="account.account.template">
2316 <field name="name">Charges constatées d'avance</field>
2317 <field name="code">3491</field>
2318 <field name="type">receivable</field>
2319 <field name="user_type" ref="cpt_type_cre"/>
2320 <field name="parent_id" ref="pcg_349"/>
2322 <record id="pcg_3493" model="account.account.template">
2323 <field name="name">Intérêts courus et non échus à percevoir</field>
2324 <field name="code">3493</field>
2325 <field name="type">receivable</field>
2326 <field name="user_type" ref="cpt_type_cre"/>
2327 <field name="parent_id" ref="pcg_349"/>
2329 <record id="pcg_3495" model="account.account.template">
2330 <field name="name">Comptes de répartition périodique des charges</field>
2331 <field name="code">3495</field>
2332 <field name="type">receivable</field>
2333 <field name="user_type" ref="cpt_type_cre"/>
2334 <field name="parent_id" ref="pcg_349"/>
2336 <record id="pcg_3497" model="account.account.template">
2337 <field name="name">Comptes transitoires ou d'attente - débiteurs</field>
2338 <field name="code">3497</field>
2339 <field name="type">receivable</field>
2340 <field name="user_type" ref="cpt_type_cre"/>
2341 <field name="parent_id" ref="pcg_349"/>
2343 <record id="pcg_35" model="account.account.template">
2344 <field name="name">TITRES ET VALEURS DE PLACEMENT</field>
2345 <field name="code">35</field>
2346 <field name="type">view</field>
2347 <field name="user_type" ref="cpt_type_vue"/>
2348 <field name="parent_id" ref="pcg_c3"/>
2350 <record id="pcg_350" model="account.account.template">
2351 <field name="name">Titres et valeurs de placement</field>
2352 <field name="code">350</field>
2353 <field name="type">view</field>
2354 <field name="user_type" ref="cpt_type_vue"/>
2355 <field name="parent_id" ref="pcg_35"/>
2357 <record id="pcg_3501" model="account.account.template">
2358 <field name="name">Actions, partie libérée</field>
2359 <field name="code">3501</field>
2360 <field name="type">other</field>
2361 <field name="user_type" ref="cpt_type_tpl"/>
2362 <field name="parent_id" ref="pcg_350"/>
2364 <record id="pcg_3502" model="account.account.template">
2365 <field name="name">Actions, partie non libérée</field>
2366 <field name="code">3502</field>
2367 <field name="type">other</field>
2368 <field name="user_type" ref="cpt_type_tpl"/>
2369 <field name="parent_id" ref="pcg_350"/>
2371 <record id="pcg_3504" model="account.account.template">
2372 <field name="name">Obligations</field>
2373 <field name="code">3504</field>
2374 <field name="type">other</field>
2375 <field name="user_type" ref="cpt_type_tpl"/>
2376 <field name="parent_id" ref="pcg_350"/>
2378 <record id="pcg_3506" model="account.account.template">
2379 <field name="name">Bons de caisse et bons de trésor</field>
2380 <field name="code">3506</field>
2381 <field name="type">view</field>
2382 <field name="user_type" ref="cpt_type_vue"/>
2383 <field name="parent_id" ref="pcg_350"/>
2385 <record id="pcg_35061" model="account.account.template">
2386 <field name="name">Bons de caisse</field>
2387 <field name="code">35061</field>
2388 <field name="type">other</field>
2389 <field name="user_type" ref="cpt_type_tpl"/>
2390 <field name="parent_id" ref="pcg_3506"/>
2392 <record id="pcg_35062" model="account.account.template">
2393 <field name="name">Bons de trésor</field>
2394 <field name="code">35062</field>
2395 <field name="type">other</field>
2396 <field name="user_type" ref="cpt_type_tpl"/>
2397 <field name="parent_id" ref="pcg_3506"/>
2399 <record id="pcg_3508" model="account.account.template">
2400 <field name="name">Autres titres et valeurs de placement similaires</field>
2401 <field name="code">3508</field>
2402 <field name="type">other</field>
2403 <field name="user_type" ref="cpt_type_tpl"/>
2404 <field name="parent_id" ref="pcg_350"/>
2406 <record id="pcg_37" model="account.account.template">
2407 <field name="name">ECART DE CONVERSION - ACTIF (Éléments circulants)</field>
2408 <field name="code">37</field>
2409 <field name="type">view</field>
2410 <field name="user_type" ref="cpt_type_vue"/>
2411 <field name="parent_id" ref="pcg_c3"/>
2413 <record id="pcg_370" model="account.account.template">
2414 <field name="name">Écart de conversion - Actif (éléments circulant)</field>
2415 <field name="code">370</field>
2416 <field name="type">view</field>
2417 <field name="user_type" ref="cpt_type_vue"/>
2418 <field name="parent_id" ref="pcg_37"/>
2420 <record id="pcg_3701" model="account.account.template">
2421 <field name="name">Diminution des créances circulantes</field>
2422 <field name="code">3701</field>
2423 <field name="type">other</field>
2424 <field name="user_type" ref="cpt_type_reg"/>
2425 <field name="parent_id" ref="pcg_370"/>
2427 <record id="pcg_3702" model="account.account.template">
2428 <field name="name">Augmentation des dettes circulantes</field>
2429 <field name="code">3702</field>
2430 <field name="type">other</field>
2431 <field name="user_type" ref="cpt_type_reg"/>
2432 <field name="parent_id" ref="pcg_370"/>
2434 <record id="pcg_39" model="account.account.template">
2435 <field name="name">PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT</field>
2436 <field name="code">39</field>
2437 <field name="type">view</field>
2438 <field name="user_type" ref="cpt_type_vue"/>
2439 <field name="parent_id" ref="pcg_c3"/>
2441 <record id="pcg_391" model="account.account.template">
2442 <field name="name">Provisions pour dépréciation des stocks</field>
2443 <field name="code">391</field>
2444 <field name="type">view</field>
2445 <field name="user_type" ref="cpt_type_vue"/>
2446 <field name="parent_id" ref="pcg_39"/>
2448 <record id="pcg_3911" model="account.account.template">
2449 <field name="name">Provisions pour dépréciation des marchandises</field>
2450 <field name="code">3911</field>
2451 <field name="type">other</field>
2452 <field name="user_type" ref="cpt_type_reg"/>
2453 <field name="parent_id" ref="pcg_391"/>
2455 <record id="pcg_3912" model="account.account.template">
2456 <field name="name">Provisions pour dépréciation des matières et fournitures</field>
2457 <field name="code">3912</field>
2458 <field name="type">other</field>
2459 <field name="user_type" ref="cpt_type_reg"/>
2460 <field name="parent_id" ref="pcg_391"/>
2462 <record id="pcg_3913" model="account.account.template">
2463 <field name="name">Provisions pour dépréciation des produits en cours</field>
2464 <field name="code">3913</field>
2465 <field name="type">other</field>
2466 <field name="user_type" ref="cpt_type_reg"/>
2467 <field name="parent_id" ref="pcg_391"/>
2469 <record id="pcg_3914" model="account.account.template">
2470 <field name="name">Provisions pour dépréciation des produits intermédiaires</field>
2471 <field name="code">3914</field>
2472 <field name="type">other</field>
2473 <field name="user_type" ref="cpt_type_reg"/>
2474 <field name="parent_id" ref="pcg_391"/>
2476 <record id="pcg_3915" model="account.account.template">
2477 <field name="name">Provisions pour dépréciation des produits finis</field>
2478 <field name="code">3915</field>
2479 <field name="type">other</field>
2480 <field name="user_type" ref="cpt_type_reg"/>
2481 <field name="parent_id" ref="pcg_391"/>
2483 <record id="pcg_394" model="account.account.template">
2484 <field name="name">Provisions pour dépréciation des créances de l'actif circulant</field>
2485 <field name="code">394</field>
2486 <field name="type">view</field>
2487 <field name="user_type" ref="cpt_type_vue"/>
2488 <field name="parent_id" ref="pcg_39"/>
2490 <record id="pcg_3941" model="account.account.template">
2491 <field name="name">Provisions pour dépréciation - fournisseurs débiteurs, avances et acomptes</field>
2492 <field name="code">3941</field>
2493 <field name="type">other</field>
2494 <field name="user_type" ref="cpt_type_reg"/>
2495 <field name="parent_id" ref="pcg_394"/>
2497 <record id="pcg_3942" model="account.account.template">
2498 <field name="name">Provisions pour dépréciation des clients et comptes rattachés</field>
2499 <field name="code">3942</field>
2500 <field name="type">other</field>
2501 <field name="user_type" ref="cpt_type_reg"/>
2502 <field name="parent_id" ref="pcg_394"/>
2504 <record id="pcg_3943" model="account.account.template">
2505 <field name="name">Provisions pour dépréciation du personnel - débiteur</field>
2506 <field name="code">3943</field>
2507 <field name="type">other</field>
2508 <field name="user_type" ref="cpt_type_reg"/>
2509 <field name="parent_id" ref="pcg_394"/>
2511 <record id="pcg_3946" model="account.account.template">
2512 <field name="name">Provisions pour dépréciation des comptes d'associés débiteurs</field>
2513 <field name="code">3946</field>
2514 <field name="type">other</field>
2515 <field name="user_type" ref="cpt_type_reg"/>
2516 <field name="parent_id" ref="pcg_394"/>
2518 <record id="pcg_3948" model="account.account.template">
2519 <field name="name">Provisions pour dépréciation des autres débiteurs</field>
2520 <field name="code">3948</field>
2521 <field name="type">other</field>
2522 <field name="user_type" ref="cpt_type_reg"/>
2523 <field name="parent_id" ref="pcg_394"/>
2525 <record id="pcg_395" model="account.account.template">
2526 <field name="name">Provisions pour dépréciation des titres et valeurs de placement</field>
2527 <field name="code">395</field>
2528 <field name="type">view</field>
2529 <field name="user_type" ref="cpt_type_vue"/>
2530 <field name="parent_id" ref="pcg_39"/>
2532 <record id="pcg_3950" model="account.account.template">
2533 <field name="name">Provisions pour dépréciation des titres et valeurs de placement</field>
2534 <field name="code">3950</field>
2535 <field name="type">other</field>
2536 <field name="user_type" ref="cpt_type_reg"/>
2537 <field name="parent_id" ref="pcg_395"/>
2539 <record id="pcg_c4" model="account.account.template">
2540 <field name="name">COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)</field>
2541 <field name="code">CLASSE 4</field>
2542 <field name="type">view</field>
2543 <field name="user_type" ref="cpt_type_vue"/>
2544 <field name="parent_id" ref="pcg_c15"/>
2546 <record id="pcg_44" model="account.account.template">
2547 <field name="name">DETTES DU PASSIF CIRCULANT</field>
2548 <field name="code">44</field>
2549 <field name="type">view</field>
2550 <field name="user_type" ref="cpt_type_vue"/>
2551 <field name="parent_id" ref="pcg_c4"/>
2553 <record id="pcg_441" model="account.account.template">
2554 <field name="name">Fournisseurs et comptes rattachés</field>
2555 <field name="code">441</field>
2556 <field name="type">view</field>
2557 <field name="user_type" ref="cpt_type_vue"/>
2558 <field name="parent_id" ref="pcg_44"/>
2560 <record id="pcg_4411" model="account.account.template">
2561 <field name="name">Fournisseurs</field>
2562 <field name="code">4411</field>
2563 <field name="type">payable</field>
2564 <field name="user_type" ref="cpt_type_dct"/>
2565 <field name="parent_id" ref="pcg_441"/>
2567 <record id="pcg_4413" model="account.account.template">
2568 <field name="name">Fournisseurs - retenues de garantie</field>
2569 <field name="code">4413</field>
2570 <field name="type">payable</field>
2571 <field name="user_type" ref="cpt_type_dct"/>
2572 <field name="parent_id" ref="pcg_441"/>
2574 <record id="pcg_4415" model="account.account.template">
2575 <field name="name">Fournisseurs - effets à payer</field>
2576 <field name="code">4415</field>
2577 <field name="type">payable</field>
2578 <field name="user_type" ref="cpt_type_dct"/>
2579 <field name="parent_id" ref="pcg_441"/>
2581 <record id="pcg_4417" model="account.account.template">
2582 <field name="name">Fournisseurs - factures non parvenues</field>
2583 <field name="code">4417</field>
2584 <field name="type">payable</field>
2585 <field name="user_type" ref="cpt_type_dct"/>
2586 <field name="parent_id" ref="pcg_441"/>
2588 <record id="pcg_4418" model="account.account.template">
2589 <field name="name">Autres fournisseurs et comptes rattachés</field>
2590 <field name="code">4418</field>
2591 <field name="type">payable</field>
2592 <field name="user_type" ref="cpt_type_dct"/>
2593 <field name="parent_id" ref="pcg_441"/>
2595 <record id="pcg_442" model="account.account.template">
2596 <field name="name">Clients créditeurs, avances et acomptes</field>
2597 <field name="code">442</field>
2598 <field name="type">view</field>
2599 <field name="user_type" ref="cpt_type_vue"/>
2600 <field name="parent_id" ref="pcg_44"/>
2602 <record id="pcg_4421" model="account.account.template">
2603 <field name="name">Clients - avances et acomptes reçus sur commandes en cours</field>
2604 <field name="code">4421</field>
2605 <field name="type">payable</field>
2606 <field name="user_type" ref="cpt_type_dct"/>
2607 <field name="parent_id" ref="pcg_442"/>
2609 <record id="pcg_4425" model="account.account.template">
2610 <field name="name">Clients - dettes pour emballages et matériel consignés</field>
2611 <field name="code">4425</field>
2612 <field name="type">payable</field>
2613 <field name="user_type" ref="cpt_type_dct"/>
2614 <field name="parent_id" ref="pcg_442"/>
2616 <record id="pcg_4427" model="account.account.template">
2617 <field name="name">Rabais, remises et ristournes à accorder - avoirs à établir</field>
2618 <field name="code">4427</field>
2619 <field name="type">payable</field>
2620 <field name="user_type" ref="cpt_type_dct"/>
2621 <field name="parent_id" ref="pcg_442"/>
2623 <record id="pcg_4428" model="account.account.template">
2624 <field name="name">Autres clients créditeurs</field>
2625 <field name="code">4428</field>
2626 <field name="type">payable</field>
2627 <field name="user_type" ref="cpt_type_dct"/>
2628 <field name="parent_id" ref="pcg_442"/>
2630 <record id="pcg_443" model="account.account.template">
2631 <field name="name">Personnel - créditeur</field>
2632 <field name="code">443</field>
2633 <field name="type">view</field>
2634 <field name="user_type" ref="cpt_type_vue"/>
2635 <field name="parent_id" ref="pcg_44"/>
2637 <record id="pcg_4432" model="account.account.template">
2638 <field name="name">Rémunérations dues au personnel</field>
2639 <field name="code">4432</field>
2640 <field name="type">payable</field>
2641 <field name="user_type" ref="cpt_type_dct"/>
2642 <field name="parent_id" ref="pcg_443"/>
2644 <record id="pcg_4433" model="account.account.template">
2645 <field name="name">Dépôts du personnel créditeurs</field>
2646 <field name="code">4433</field>
2647 <field name="type">payable</field>
2648 <field name="user_type" ref="cpt_type_dct"/>
2649 <field name="parent_id" ref="pcg_443"/>
2651 <record id="pcg_4434" model="account.account.template">
2652 <field name="name">Oppositions sur salaires</field>
2653 <field name="code">4434</field>
2654 <field name="type">payable</field>
2655 <field name="user_type" ref="cpt_type_dct"/>
2656 <field name="parent_id" ref="pcg_443"/>
2658 <record id="pcg_4437" model="account.account.template">
2659 <field name="name">Charges du personnel à payer</field>
2660 <field name="code">4437</field>
2661 <field name="type">payable</field>
2662 <field name="user_type" ref="cpt_type_dct"/>
2663 <field name="parent_id" ref="pcg_443"/>
2665 <record id="pcg_4438" model="account.account.template">
2666 <field name="name">Personnel - autres créditeurs</field>
2667 <field name="code">4438</field>
2668 <field name="type">payable</field>
2669 <field name="user_type" ref="cpt_type_dct"/>
2670 <field name="parent_id" ref="pcg_443"/>
2672 <record id="pcg_444" model="account.account.template">
2673 <field name="name">Organismes sociaux</field>
2674 <field name="code">444</field>
2675 <field name="type">view</field>
2676 <field name="user_type" ref="cpt_type_vue"/>
2677 <field name="parent_id" ref="pcg_44"/>
2679 <record id="pcg_4441" model="account.account.template">
2680 <field name="name">Caisse Nationale de la Sécurité Sociale</field>
2681 <field name="code">4441</field>
2682 <field name="type">view</field>
2683 <field name="user_type" ref="cpt_type_vue"/>
2684 <field name="parent_id" ref="pcg_444"/>
2686 <record id="pcg_4442" model="account.account.template">
2687 <field name="name">ALLOCATION FAMILIALES</field>
2688 <field name="code">4442</field>
2689 <field name="type">payable</field>
2690 <field name="user_type" ref="cpt_type_dct"/>
2691 <field name="parent_id" ref="pcg_4441"/>
2693 <record id="pcg_4443" model="account.account.template">
2694 <field name="name">Caisses de retraite</field>
2695 <field name="code">4443</field>
2696 <field name="type">payable</field>
2697 <field name="user_type" ref="cpt_type_dct"/>
2698 <field name="parent_id" ref="pcg_444"/>
2700 <record id="pcg_4445" model="account.account.template">
2701 <field name="name">Mutuelles</field>
2702 <field name="code">4445</field>
2703 <field name="type">payable</field>
2704 <field name="user_type" ref="cpt_type_dct"/>
2705 <field name="parent_id" ref="pcg_444"/>
2707 <record id="pcg_4447" model="account.account.template">
2708 <field name="name">Charges sociales à payer</field>
2709 <field name="code">4447</field>
2710 <field name="type">payable</field>
2711 <field name="user_type" ref="cpt_type_dct"/>
2712 <field name="parent_id" ref="pcg_444"/>
2714 <record id="pcg_4448" model="account.account.template">
2715 <field name="name">Autres organismes sociaux</field>
2716 <field name="code">4448</field>
2717 <field name="type">payable</field>
2718 <field name="user_type" ref="cpt_type_dct"/>
2719 <field name="parent_id" ref="pcg_444"/>
2721 <record id="pcg_445" model="account.account.template">
2722 <field name="name">Etat - créditeur</field>
2723 <field name="code">445</field>
2724 <field name="type">view</field>
2725 <field name="user_type" ref="cpt_type_vue"/>
2726 <field name="parent_id" ref="pcg_44"/>
2728 <record id="pcg_4452" model="account.account.template">
2729 <field name="name">Etat Impôts, taxes et assimilés</field>
2730 <field name="code">4452</field>
2731 <field name="type">view</field>
2732 <field name="user_type" ref="cpt_type_vue"/>
2733 <field name="parent_id" ref="pcg_445"/>
2735 <record id="pcg_44521" model="account.account.template">
2736 <field name="name">Etat, taxe urbaine et taxe d'édilité</field>
2737 <field name="code">44521</field>
2738 <field name="type">other</field>
2739 <field name="user_type" ref="cpt_type_tax"/>
2740 <field name="parent_id" ref="pcg_4452"/>
2742 <record id="pcg_44522" model="account.account.template">
2743 <field name="name">Etat, Taxe professionnelle (ex patente)</field>
2744 <field name="code">44522</field>
2745 <field name="type">other</field>
2746 <field name="user_type" ref="cpt_type_tax"/>
2747 <field name="parent_id" ref="pcg_4452"/>
2749 <record id="pcg_44525" model="account.account.template">
2750 <field name="name">Etat, IR</field>
2751 <field name="code">44525</field>
2752 <field name="type">other</field>
2753 <field name="user_type" ref="cpt_type_tax"/>
2754 <field name="parent_id" ref="pcg_4452"/>
2756 <record id="pcg_4453" model="account.account.template">
2757 <field name="name">Etat, impôts sur les résultats</field>
2758 <field name="code">4453</field>
2759 <field name="type">other</field>
2760 <field name="user_type" ref="cpt_type_tax"/>
2761 <field name="parent_id" ref="pcg_445"/>
2763 <record id="pcg_4455" model="account.account.template">
2764 <field name="name">Etat, TVA facturée</field>
2765 <field name="code">4455</field>
2766 <field name="type">view</field>
2767 <field name="user_type" ref="cpt_type_vue"/>
2768 <field name="parent_id" ref="pcg_445"/>
2770 <record id="pcg_445507" model="account.account.template">
2771 <field name="name">Etat, TVA facturée 7%</field>
2772 <field name="code">445507</field>
2773 <field name="type">other</field>
2774 <field name="user_type" ref="cpt_type_tax"/>
2775 <field name="parent_id" ref="pcg_4455"/>
2777 <record id="pcg_445510" model="account.account.template">
2778 <field name="name">Etat, TVA facturée 10%</field>
2779 <field name="code">445510</field>
2780 <field name="type">other</field>
2781 <field name="user_type" ref="cpt_type_tax"/>
2782 <field name="parent_id" ref="pcg_4455"/>
2784 <record id="pcg_445514" model="account.account.template">
2785 <field name="name">Etat, TVA facturée 14%</field>
2786 <field name="code">445514</field>
2787 <field name="type">other</field>
2788 <field name="user_type" ref="cpt_type_tax"/>
2789 <field name="parent_id" ref="pcg_4455"/>
2791 <record id="pcg_445520" model="account.account.template">
2792 <field name="name">Etat, TVA facturée 20%</field>
2793 <field name="code">445520</field>
2794 <field name="type">other</field>
2795 <field name="user_type" ref="cpt_type_tax"/>
2796 <field name="parent_id" ref="pcg_4455"/>
2798 <record id="pcg_4456" model="account.account.template">
2799 <field name="name">Etat, TVA due (suivant déclarations)</field>
2800 <field name="code">4456</field>
2801 <field name="type">other</field>
2802 <field name="user_type" ref="cpt_type_tax"/>
2803 <field name="parent_id" ref="pcg_445"/>
2805 <record id="pcg_4457" model="account.account.template">
2806 <field name="name">Etat, impôts et taxes à payer</field>
2807 <field name="code">4457</field>
2808 <field name="type">other</field>
2809 <field name="user_type" ref="cpt_type_tax"/>
2810 <field name="parent_id" ref="pcg_445"/>
2812 <record id="pcg_4458" model="account.account.template">
2813 <field name="name">Etat - autres comptes créditeurs</field>
2814 <field name="code">4458</field>
2815 <field name="type">other</field>
2816 <field name="user_type" ref="cpt_type_tax"/>
2817 <field name="parent_id" ref="pcg_445"/>
2819 <record id="pcg_446" model="account.account.template">
2820 <field name="name">Comptes d'associés - créditeurs</field>
2821 <field name="code">446</field>
2822 <field name="type">view</field>
2823 <field name="user_type" ref="cpt_type_vue"/>
2824 <field name="parent_id" ref="pcg_44"/>
2826 <record id="pcg_4461" model="account.account.template">
2827 <field name="name">Associés - capital à rembourser</field>
2828 <field name="code">4461</field>
2829 <field name="type">payable</field>
2830 <field name="user_type" ref="cpt_type_dct"/>
2831 <field name="parent_id" ref="pcg_446"/>
2833 <record id="pcg_4462" model="account.account.template">
2834 <field name="name">Associés - versements reçus sur augmentation de capital</field>
2835 <field name="code">4462</field>
2836 <field name="type">payable</field>
2837 <field name="user_type" ref="cpt_type_dct"/>
2838 <field name="parent_id" ref="pcg_446"/>
2840 <record id="pcg_4463" model="account.account.template">
2841 <field name="name">Comptes courants des associés créditeurs</field>
2842 <field name="code">4463</field>
2843 <field name="type">payable</field>
2844 <field name="user_type" ref="cpt_type_dct"/>
2845 <field name="parent_id" ref="pcg_446"/>
2847 <record id="pcg_4464" model="account.account.template">
2848 <field name="name">Associés - opérations faites en commun</field>
2849 <field name="code">4464</field>
2850 <field name="type">payable</field>
2851 <field name="user_type" ref="cpt_type_dct"/>
2852 <field name="parent_id" ref="pcg_446"/>
2854 <record id="pcg_4465" model="account.account.template">
2855 <field name="name">Associés - dividendes à payer</field>
2856 <field name="code">4465</field>
2857 <field name="type">payable</field>
2858 <field name="user_type" ref="cpt_type_dct"/>
2859 <field name="parent_id" ref="pcg_446"/>
2861 <record id="pcg_4468" model="account.account.template">
2862 <field name="name">Autres comptes d'associés - créditeurs</field>
2863 <field name="code">4468</field>
2864 <field name="type">payable</field>
2865 <field name="user_type" ref="cpt_type_dct"/>
2866 <field name="parent_id" ref="pcg_446"/>
2868 <record id="pcg_448" model="account.account.template">
2869 <field name="name">Autres créanciers</field>
2870 <field name="code">448</field>
2871 <field name="type">view</field>
2872 <field name="user_type" ref="cpt_type_vue"/>
2873 <field name="parent_id" ref="pcg_44"/>
2875 <record id="pcg_4481" model="account.account.template">
2876 <field name="name">Dettes sur acquisitions d'immobilisations</field>
2877 <field name="code">4481</field>
2878 <field name="type">payable</field>
2879 <field name="user_type" ref="cpt_type_dct"/>
2880 <field name="parent_id" ref="pcg_448"/>
2882 <record id="pcg_4483" model="account.account.template">
2883 <field name="name">Dettes sur acquisitions de titres et valeurs de placement</field>
2884 <field name="code">4483</field>
2885 <field name="type">payable</field>
2886 <field name="user_type" ref="cpt_type_dct"/>
2887 <field name="parent_id" ref="pcg_448"/>
2889 <record id="pcg_4484" model="account.account.template">
2890 <field name="name">Obligations échues à rembourser</field>
2891 <field name="code">4484</field>
2892 <field name="type">payable</field>
2893 <field name="user_type" ref="cpt_type_dct"/>
2894 <field name="parent_id" ref="pcg_448"/>
2896 <record id="pcg_4485" model="account.account.template">
2897 <field name="name">Obligations, coupons à payer</field>
2898 <field name="code">4485</field>
2899 <field name="type">payable</field>
2900 <field name="user_type" ref="cpt_type_dct"/>
2901 <field name="parent_id" ref="pcg_448"/>
2903 <record id="pcg_4487" model="account.account.template">
2904 <field name="name">Dettes rattachées aux autres créanciers</field>
2905 <field name="code">4487</field>
2906 <field name="type">payable</field>
2907 <field name="user_type" ref="cpt_type_dct"/>
2908 <field name="parent_id" ref="pcg_448"/>
2910 <record id="pcg_4488" model="account.account.template">
2911 <field name="name">Divers créanciers</field>
2912 <field name="code">4488</field>
2913 <field name="type">payable</field>
2914 <field name="user_type" ref="cpt_type_dct"/>
2915 <field name="parent_id" ref="pcg_448"/>
2917 <record id="pcg_449" model="account.account.template">
2918 <field name="name">Comptes de régularisation - passif</field>
2919 <field name="code">449</field>
2920 <field name="type">view</field>
2921 <field name="user_type" ref="cpt_type_vue"/>
2922 <field name="parent_id" ref="pcg_44"/>
2924 <record id="pcg_4491" model="account.account.template">
2925 <field name="name">Produits constatés d'avance</field>
2926 <field name="code">4491</field>
2927 <field name="type">other</field>
2928 <field name="user_type" ref="cpt_type_reg"/>
2929 <field name="parent_id" ref="pcg_449"/>
2931 <record id="pcg_4493" model="account.account.template">
2932 <field name="name">Intérêts courus et non échus à payer</field>
2933 <field name="code">4493</field>
2934 <field name="type">other</field>
2935 <field name="user_type" ref="cpt_type_reg"/>
2936 <field name="parent_id" ref="pcg_449"/>
2938 <record id="pcg_4495" model="account.account.template">
2939 <field name="name">Comptes de répartition périodique des produits</field>
2940 <field name="code">4495</field>
2941 <field name="type">other</field>
2942 <field name="user_type" ref="cpt_type_reg"/>
2943 <field name="parent_id" ref="pcg_449"/>
2945 <record id="pcg_4497" model="account.account.template">
2946 <field name="name">Comptes transitoires ou d'attente - créditeurs</field>
2947 <field name="code">4497</field>
2948 <field name="type">other</field>
2949 <field name="user_type" ref="cpt_type_reg"/>
2950 <field name="parent_id" ref="pcg_449"/>
2952 <record id="pcg_45" model="account.account.template">
2953 <field name="name">AUTRES PROVISIONS POUR RISQUES ET CHARGES</field>
2954 <field name="code">45</field>
2955 <field name="type">view</field>
2956 <field name="user_type" ref="cpt_type_vue"/>
2957 <field name="parent_id" ref="pcg_c4"/>
2959 <record id="pcg_450" model="account.account.template">
2960 <field name="name">Autres provisions pour risques et charges</field>
2961 <field name="code">450</field>
2962 <field name="type">view</field>
2963 <field name="user_type" ref="cpt_type_vue"/>
2964 <field name="parent_id" ref="pcg_45"/>
2966 <record id="pcg_4501" model="account.account.template">
2967 <field name="name">Provisions pour litiges</field>
2968 <field name="code">4501</field>
2969 <field name="type">other</field>
2970 <field name="user_type" ref="cpt_type_reg"/>
2971 <field name="parent_id" ref="pcg_450"/>
2973 <record id="pcg_4502" model="account.account.template">
2974 <field name="name">Provisions pour garanties données aux clients</field>
2975 <field name="code">4502</field>
2976 <field name="type">other</field>
2977 <field name="user_type" ref="cpt_type_reg"/>
2978 <field name="parent_id" ref="pcg_450"/>
2980 <record id="pcg_4505" model="account.account.template">
2981 <field name="name">Provisions pour amendes, doubles droits et pénalités</field>
2982 <field name="code">4505</field>
2983 <field name="type">other</field>
2984 <field name="user_type" ref="cpt_type_reg"/>
2985 <field name="parent_id" ref="pcg_450"/>
2987 <record id="pcg_4506" model="account.account.template">
2988 <field name="name">Provisions pour pertes de change</field>
2989 <field name="code">4506</field>
2990 <field name="type">other</field>
2991 <field name="user_type" ref="cpt_type_reg"/>
2992 <field name="parent_id" ref="pcg_450"/>
2994 <record id="pcg_4507" model="account.account.template">
2995 <field name="name">Provisions pour impôts</field>
2996 <field name="code">4507</field>
2997 <field name="type">other</field>
2998 <field name="user_type" ref="cpt_type_reg"/>
2999 <field name="parent_id" ref="pcg_450"/>
3001 <record id="pcg_4508" model="account.account.template">
3002 <field name="name">Autres provisions pour risques et charges</field>
3003 <field name="code">4508</field>
3004 <field name="type">other</field>
3005 <field name="user_type" ref="cpt_type_reg"/>
3006 <field name="parent_id" ref="pcg_450"/>
3008 <record id="pcg_47" model="account.account.template">
3009 <field name="name">Ecarts de conversion - passif (Eléments circulants)</field>
3010 <field name="code">47</field>
3011 <field name="type">view</field>
3012 <field name="user_type" ref="cpt_type_vue"/>
3013 <field name="parent_id" ref="pcg_c4"/>
3015 <record id="pcg_470" model="account.account.template">
3016 <field name="name">Ecarts de conversion - passif (Eléments circulants)</field>
3017 <field name="code">470</field>
3018 <field name="type">view</field>
3019 <field name="user_type" ref="cpt_type_vue"/>
3020 <field name="parent_id" ref="pcg_47"/>
3022 <record id="pcg_4701" model="account.account.template">
3023 <field name="name">Augmentation des créances circulantes</field>
3024 <field name="code">4701</field>
3025 <field name="type">other</field>
3026 <field name="user_type" ref="cpt_type_reg"/>
3027 <field name="parent_id" ref="pcg_470"/>
3029 <record id="pcg_4702" model="account.account.template">
3030 <field name="name">Diminution des dettes circulantes</field>
3031 <field name="code">4702</field>
3032 <field name="type">other</field>
3033 <field name="user_type" ref="cpt_type_reg"/>
3034 <field name="parent_id" ref="pcg_470"/>
3036 <record id="pcg_c5" model="account.account.template">
3037 <field name="name">COMPTES DE TRESORERIE</field>
3038 <field name="code">CLASSE 5</field>
3039 <field name="type">view</field>
3040 <field name="user_type" ref="cpt_type_vue"/>
3041 <field name="parent_id" ref="pcg_c15"/>
3043 <record id="pcg_51" model="account.account.template">
3044 <field name="name">TRESORERIE - ACTIF</field>
3045 <field name="code">51</field>
3046 <field name="type">view</field>
3047 <field name="user_type" ref="cpt_type_vue"/>
3048 <field name="parent_id" ref="pcg_c5"/>
3050 <record id="pcg_511" model="account.account.template">
3051 <field name="name">Chèques et valeurs à encaisser</field>
3052 <field name="code">511</field>
3053 <field name="type">view</field>
3054 <field name="user_type" ref="cpt_type_vue"/>
3055 <field name="parent_id" ref="pcg_51"/>
3057 <record id="pcg_5111" model="account.account.template">
3058 <field name="name">Chèques à encaisser ou à l'encaissement</field>
3059 <field name="code">5111</field>
3060 <field name="type">view</field>
3061 <field name="user_type" ref="cpt_type_vue"/>
3062 <field name="parent_id" ref="pcg_511"/>
3064 <record id="pcg_51111" model="account.account.template">
3065 <field name="name">Chèques en portefeuille</field>
3066 <field name="code">51111</field>
3067 <field name="type">other</field>
3068 <field name="user_type" ref="cpt_type_liq"/>
3069 <field name="parent_id" ref="pcg_5111"/>
3071 <record id="pcg_51112" model="account.account.template">
3072 <field name="name">Chèques à l'encaissement</field>
3073 <field name="code">51112</field>
3074 <field name="type">other</field>
3075 <field name="user_type" ref="cpt_type_liq"/>
3076 <field name="parent_id" ref="pcg_5111"/>
3078 <record id="pcg_5113" model="account.account.template">
3079 <field name="name">Effets à encaisser ou à l'encaissement</field>
3080 <field name="code">5113</field>
3081 <field name="type">view</field>
3082 <field name="user_type" ref="cpt_type_vue"/>
3083 <field name="parent_id" ref="pcg_511"/>
3085 <record id="pcg_51131" model="account.account.template">
3086 <field name="name">Effets échus à encaisser</field>
3087 <field name="code">51131</field>
3088 <field name="type">other</field>
3089 <field name="user_type" ref="cpt_type_liq"/>
3090 <field name="parent_id" ref="pcg_5113"/>
3092 <record id="pcg_51132" model="account.account.template">
3093 <field name="name">Effets à l'encaissement</field>
3094 <field name="code">51132</field>
3095 <field name="type">other</field>
3096 <field name="user_type" ref="cpt_type_liq"/>
3097 <field name="parent_id" ref="pcg_5113"/>
3099 <record id="pcg_5115" model="account.account.template">
3100 <field name="name">Virement de fonds</field>
3101 <field name="code">5115</field>
3102 <field name="type">other</field>
3103 <field name="user_type" ref="cpt_type_liq"/>
3104 <field name="parent_id" ref="pcg_511"/>
3106 <record id="pcg_5118" model="account.account.template">
3107 <field name="name">Autres valeurs à encaisser</field>
3108 <field name="code">5118</field>
3109 <field name="type">other</field>
3110 <field name="user_type" ref="cpt_type_liq"/>
3111 <field name="parent_id" ref="pcg_511"/>
3113 <record id="pcg_514" model="account.account.template">
3114 <field name="name">Banques, Trésorerie Générale et chèques postaux débiteurs</field>
3115 <field name="code">514</field>
3116 <field name="type">view</field>
3117 <field name="user_type" ref="cpt_type_vue"/>
3118 <field name="parent_id" ref="pcg_51"/>
3120 <record id="pcg_5141" model="account.account.template">
3121 <field name="name">Banques (solde débiteur)</field>
3122 <field name="code">5141</field>
3123 <field name="type">other</field>
3124 <field name="user_type" ref="cpt_type_liq"/>
3125 <field name="parent_id" ref="pcg_514"/>
3127 <record id="pcg_5143" model="account.account.template">
3128 <field name="name">Trésorerie Générale</field>
3129 <field name="code">5143</field>
3130 <field name="type">other</field>
3131 <field name="user_type" ref="cpt_type_liq"/>
3132 <field name="parent_id" ref="pcg_514"/>
3134 <record id="pcg_5146" model="account.account.template">
3135 <field name="name">Chèques postaux</field>
3136 <field name="code">5146</field>
3137 <field name="type">other</field>
3138 <field name="user_type" ref="cpt_type_liq"/>
3139 <field name="parent_id" ref="pcg_514"/>
3141 <record id="pcg_5148" model="account.account.template">
3142 <field name="name">Autres établissements financiers et assimilés (soldes débiteurs)</field>
3143 <field name="code">5148</field>
3144 <field name="type">other</field>
3145 <field name="user_type" ref="cpt_type_liq"/>
3146 <field name="parent_id" ref="pcg_514"/>
3148 <record id="pcg_516" model="account.account.template">
3149 <field name="name">Caisses, régies d'avances et accréditifs</field>
3150 <field name="code">516</field>
3151 <field name="type">view</field>
3152 <field name="user_type" ref="cpt_type_vue"/>
3153 <field name="parent_id" ref="pcg_51"/>
3155 <record id="pcg_5161" model="account.account.template">
3156 <field name="name">Caisses</field>
3157 <field name="code">5161</field>
3158 <field name="type">view</field>
3159 <field name="user_type" ref="cpt_type_vue"/>
3160 <field name="parent_id" ref="pcg_516"/>
3162 <record id="pcg_51611" model="account.account.template">
3163 <field name="name">Caisse Centrale</field>
3164 <field name="code">51611</field>
3165 <field name="type">other</field>
3166 <field name="user_type" ref="cpt_type_liq"/>
3167 <field name="parent_id" ref="pcg_5161"/>
3169 <record id="pcg_51613" model="account.account.template">
3170 <field name="name">Caisse (succursale ou agence A)</field>
3171 <field name="code">51613</field>
3172 <field name="type">other</field>
3173 <field name="user_type" ref="cpt_type_liq"/>
3174 <field name="parent_id" ref="pcg_5161"/>
3176 <record id="pcg_51614" model="account.account.template">
3177 <field name="name">Caisse (succursale ou agence B)</field>
3178 <field name="code">51614</field>
3179 <field name="type">other</field>
3180 <field name="user_type" ref="cpt_type_liq"/>
3181 <field name="parent_id" ref="pcg_5161"/>
3183 <record id="pcg_5165" model="account.account.template">
3184 <field name="name">Régies d'avances et accréditifs</field>
3185 <field name="code">5165</field>
3186 <field name="type">other</field>
3187 <field name="user_type" ref="cpt_type_liq"/>
3188 <field name="parent_id" ref="pcg_516"/>
3190 <record id="pcg_55" model="account.account.template">
3191 <field name="name">TRESORERIE - PASSIF</field>
3192 <field name="code">55</field>
3193 <field name="type">view</field>
3194 <field name="user_type" ref="cpt_type_liq"/>
3195 <field name="parent_id" ref="pcg_c5"/>
3197 <record id="pcg_552" model="account.account.template">
3198 <field name="name">Crédits d'escompte</field>
3199 <field name="code">552</field>
3200 <field name="type">view</field>
3201 <field name="user_type" ref="cpt_type_vue"/>
3202 <field name="parent_id" ref="pcg_55"/>
3204 <record id="pcg_5520" model="account.account.template">
3205 <field name="name">Crédits d'escompte</field>
3206 <field name="code">5520</field>
3207 <field name="type">other</field>
3208 <field name="user_type" ref="cpt_type_liq"/>
3209 <field name="parent_id" ref="pcg_552"/>
3211 <record id="pcg_553" model="account.account.template">
3212 <field name="name">Crédits de trésorerie</field>
3213 <field name="code">553</field>
3214 <field name="type">view</field>
3215 <field name="user_type" ref="cpt_type_vue"/>
3216 <field name="parent_id" ref="pcg_55"/>
3218 <record id="pcg_5530" model="account.account.template">
3219 <field name="name">Crédits de trésorerie</field>
3220 <field name="code">5530</field>
3221 <field name="type">other</field>
3222 <field name="user_type" ref="cpt_type_liq"/>
3223 <field name="parent_id" ref="pcg_553"/>
3225 <record id="pcg_554" model="account.account.template">
3226 <field name="name">Banques (solde créditeur)</field>
3227 <field name="code">554</field>
3228 <field name="type">view</field>
3229 <field name="user_type" ref="cpt_type_vue"/>
3230 <field name="parent_id" ref="pcg_55"/>
3232 <record id="pcg_5541" model="account.account.template">
3233 <field name="name">Banques (solde créditeur)</field>
3234 <field name="code">5541</field>
3235 <field name="type">other</field>
3236 <field name="user_type" ref="cpt_type_liq"/>
3237 <field name="parent_id" ref="pcg_554"/>
3239 <record id="pcg_5548" model="account.account.template">
3240 <field name="name">Autres établissements financiers et assimilés (soldes créditeurs)</field>
3241 <field name="code">5548</field>
3242 <field name="type">other</field>
3243 <field name="user_type" ref="cpt_type_liq"/>
3244 <field name="parent_id" ref="pcg_554"/>
3246 <record id="pcg_59" model="account.account.template">
3247 <field name="name">PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE</field>
3248 <field name="code">59</field>
3249 <field name="type">view</field>
3250 <field name="user_type" ref="cpt_type_vue"/>
3251 <field name="parent_id" ref="pcg_c5"/>
3253 <record id="pcg_590" model="account.account.template">
3254 <field name="name">Provisions pour dépréciation des comptes de trésorerie</field>
3255 <field name="code">590</field>
3256 <field name="type">view</field>
3257 <field name="user_type" ref="cpt_type_vue"/>
3258 <field name="parent_id" ref="pcg_59"/>
3260 <record id="pcg_5900" model="account.account.template">
3261 <field name="name">Provisions pour dépréciation des comptes de trésorerie</field>
3262 <field name="code">5900</field>
3263 <field name="type">other</field>
3264 <field name="user_type" ref="cpt_type_liq"/>
3265 <field name="parent_id" ref="pcg_590"/>
3267 <record id="pcg_c6" model="account.account.template">
3268 <field name="name">COMPTES DE CHARGES</field>
3269 <field name="code">CLASSE 6</field>
3270 <field name="type">view</field>
3271 <field name="user_type" ref="cpt_type_vue"/>
3272 <field name="parent_id" ref="pcg_c67"/>
3274 <record id="pcg_61" model="account.account.template">
3275 <field name="name">CHARGES D'EXPLOITATION</field>
3276 <field name="code">61</field>
3277 <field name="type">view</field>
3278 <field name="user_type" ref="cpt_type_vue"/>
3279 <field name="parent_id" ref="pcg_c6"/>
3281 <record id="pcg_611" model="account.account.template">
3282 <field name="name">Achats revendus de marchandises</field>
3283 <field name="code">611</field>
3284 <field name="type">view</field>
3285 <field name="user_type" ref="cpt_type_vue"/>
3286 <field name="parent_id" ref="pcg_61"/>
3288 <record id="pcg_6111" model="account.account.template">
3289 <field name="name">Achats de marchandises "groupe A"</field>
3290 <field name="code">6111</field>
3291 <field name="type">other</field>
3292 <field name="user_type" ref="cpt_type_ach"/>
3293 <field name="parent_id" ref="pcg_611"/>
3295 <record id="pcg_6112" model="account.account.template">
3296 <field name="name">Achats de marchandises "groupe B"</field>
3297 <field name="code">6112</field>
3298 <field name="type">other</field>
3299 <field name="user_type" ref="cpt_type_ach"/>
3300 <field name="parent_id" ref="pcg_611"/>
3302 <record id="pcg_6114" model="account.account.template">
3303 <field name="name">Variation de stocks de marchandises</field>
3304 <field name="code">6114</field>
3305 <field name="type">other</field>
3306 <field name="user_type" ref="cpt_type_ach"/>
3307 <field name="parent_id" ref="pcg_611"/>
3309 <record id="pcg_6118" model="account.account.template">
3310 <field name="name">Achats revendus de marchandises des exercices antérieurs</field>
3311 <field name="code">6118</field>
3312 <field name="type">other</field>
3313 <field name="user_type" ref="cpt_type_ach"/>
3314 <field name="parent_id" ref="pcg_611"/>
3316 <record id="pcg_6119" model="account.account.template">
3317 <field name="name">Rabais, remises et ristournes obtenus sur achats de marchandises</field>
3318 <field name="code">6119</field>
3319 <field name="type">other</field>
3320 <field name="user_type" ref="cpt_type_ach"/>
3321 <field name="parent_id" ref="pcg_611"/>
3323 <record id="pcg_612" model="account.account.template">
3324 <field name="name">Achats consommés de matières et fournitures</field>
3325 <field name="code">612</field>
3326 <field name="type">view</field>
3327 <field name="user_type" ref="cpt_type_vue"/>
3328 <field name="parent_id" ref="pcg_61"/>
3330 <record id="pcg_6121" model="account.account.template">
3331 <field name="name">Achats de matières premières</field>
3332 <field name="code">6121</field>
3333 <field name="type">view</field>
3334 <field name="user_type" ref="cpt_type_vue"/>
3335 <field name="parent_id" ref="pcg_612"/>
3337 <record id="pcg_61211" model="account.account.template">
3338 <field name="name">Achats de matières premières A</field>
3339 <field name="code">61211</field>
3340 <field name="type">other</field>
3341 <field name="user_type" ref="cpt_type_ach"/>
3342 <field name="parent_id" ref="pcg_6121"/>
3344 <record id="pcg_61212" model="account.account.template">
3345 <field name="name">Achats de matières premières B</field>
3346 <field name="code">61212</field>
3347 <field name="type">other</field>
3348 <field name="user_type" ref="cpt_type_ach"/>
3349 <field name="parent_id" ref="pcg_6121"/>
3351 <record id="pcg_6122" model="account.account.template">
3352 <field name="name">Achats de matières et fournitures consommables</field>
3353 <field name="code">6122</field>
3354 <field name="type">view</field>
3355 <field name="user_type" ref="cpt_type_vue"/>
3356 <field name="parent_id" ref="pcg_612"/>
3358 <record id="pcg_61221" model="account.account.template">
3359 <field name="name">Achats de matières et fournitures A</field>
3360 <field name="code">61221</field>
3361 <field name="type">other</field>
3362 <field name="user_type" ref="cpt_type_ach"/>
3363 <field name="parent_id" ref="pcg_6122"/>
3365 <record id="pcg_61222" model="account.account.template">
3366 <field name="name">Achats de matières et fournitures B</field>
3367 <field name="code">61222</field>
3368 <field name="type">other</field>
3369 <field name="user_type" ref="cpt_type_ach"/>
3370 <field name="parent_id" ref="pcg_6122"/>
3372 <record id="pcg_61223" model="account.account.template">
3373 <field name="name">Achats de combustibles</field>
3374 <field name="code">61223</field>
3375 <field name="type">other</field>
3376 <field name="user_type" ref="cpt_type_ach"/>
3377 <field name="parent_id" ref="pcg_6122"/>
3379 <record id="pcg_61224" model="account.account.template">
3380 <field name="name">Achats de produits d'entretien</field>
3381 <field name="code">61224</field>
3382 <field name="type">other</field>
3383 <field name="user_type" ref="cpt_type_ach"/>
3384 <field name="parent_id" ref="pcg_6122"/>
3386 <record id="pcg_61225" model="account.account.template">
3387 <field name="name">Achats de fournitures d'atelier et d'usine</field>
3388 <field name="code">61225</field>
3389 <field name="type">other</field>
3390 <field name="user_type" ref="cpt_type_ach"/>
3391 <field name="parent_id" ref="pcg_6122"/>
3393 <record id="pcg_61226" model="account.account.template">
3394 <field name="name">Achats de fournitures de magasin</field>
3395 <field name="code">61226</field>
3396 <field name="type">other</field>
3397 <field name="user_type" ref="cpt_type_ach"/>
3398 <field name="parent_id" ref="pcg_6122"/>
3400 <record id="pcg_61227" model="account.account.template">
3401 <field name="name">Achats de fournitures de bureau</field>
3402 <field name="code">61227</field>
3403 <field name="type">other</field>
3404 <field name="user_type" ref="cpt_type_ach"/>
3405 <field name="parent_id" ref="pcg_6122"/>
3407 <record id="pcg_6123" model="account.account.template">
3408 <field name="name">Achats d'emballages</field>
3409 <field name="code">6123</field>
3410 <field name="type">view</field>
3411 <field name="user_type" ref="cpt_type_vue"/>
3412 <field name="parent_id" ref="pcg_612"/>
3414 <record id="pcg_61231" model="account.account.template">
3415 <field name="name">Achats d'emballages perdus</field>
3416 <field name="code">61231</field>
3417 <field name="type">other</field>
3418 <field name="user_type" ref="cpt_type_ach"/>
3419 <field name="parent_id" ref="pcg_6123"/>
3421 <record id="pcg_61232" model="account.account.template">
3422 <field name="name">Achats d'emballages récupérables non identifiables</field>
3423 <field name="code">61232</field>
3424 <field name="type">other</field>
3425 <field name="user_type" ref="cpt_type_ach"/>
3426 <field name="parent_id" ref="pcg_6123"/>
3428 <record id="pcg_61233" model="account.account.template">
3429 <field name="name">Achats d'emballages à usage mixte</field>
3430 <field name="code">61233</field>
3431 <field name="type">other</field>
3432 <field name="user_type" ref="cpt_type_ach"/>
3433 <field name="parent_id" ref="pcg_6123"/>
3435 <record id="pcg_6124" model="account.account.template">
3436 <field name="name">Variation des stocks de matières et fournitures</field>
3437 <field name="code">6124</field>
3438 <field name="type">view</field>
3439 <field name="user_type" ref="cpt_type_vue"/>
3440 <field name="parent_id" ref="pcg_612"/>
3442 <record id="pcg_61241" model="account.account.template">
3443 <field name="name">Variation des stocks de matières premières</field>
3444 <field name="code">61241</field>
3445 <field name="type">other</field>
3446 <field name="user_type" ref="cpt_type_ach"/>
3447 <field name="parent_id" ref="pcg_6124"/>
3449 <record id="pcg_61242" model="account.account.template">
3450 <field name="name">Variation des stocks de matières et fournitures consommables</field>
3451 <field name="code">61242</field>
3452 <field name="type">other</field>
3453 <field name="user_type" ref="cpt_type_ach"/>
3454 <field name="parent_id" ref="pcg_6124"/>
3456 <record id="pcg_61243" model="account.account.template">
3457 <field name="name">Variation des stocks des emballages</field>
3458 <field name="code">61243</field>
3459 <field name="type">other</field>
3460 <field name="user_type" ref="cpt_type_ach"/>
3461 <field name="parent_id" ref="pcg_6124"/>
3463 <record id="pcg_6125" model="account.account.template">
3464 <field name="name">Achats non stockés de matières et fournitures</field>
3465 <field name="code">6125</field>
3466 <field name="type">view</field>
3467 <field name="user_type" ref="cpt_type_vue"/>
3468 <field name="parent_id" ref="pcg_612"/>
3470 <record id="pcg_61251" model="account.account.template">
3471 <field name="name">Achats de fournitures non stockables (eau, électricité,,)</field>
3472 <field name="code">61251</field>
3473 <field name="type">other</field>
3474 <field name="user_type" ref="cpt_type_ach"/>
3475 <field name="parent_id" ref="pcg_6125"/>
3477 <record id="pcg_61252" model="account.account.template">
3478 <field name="name">Achats de fournitures d'entretien</field>
3479 <field name="code">61252</field>
3480 <field name="type">other</field>
3481 <field name="user_type" ref="cpt_type_ach"/>
3482 <field name="parent_id" ref="pcg_6125"/>
3484 <record id="pcg_61253" model="account.account.template">
3485 <field name="name">Achats de petit outillage et petit équipement</field>
3486 <field name="code">61253</field>
3487 <field name="type">other</field>
3488 <field name="user_type" ref="cpt_type_ach"/>
3489 <field name="parent_id" ref="pcg_6125"/>
3491 <record id="pcg_61254" model="account.account.template">
3492 <field name="name">Achats de fournitures de bureau</field>
3493 <field name="code">61254</field>
3494 <field name="type">other</field>
3495 <field name="user_type" ref="cpt_type_ach"/>
3496 <field name="parent_id" ref="pcg_6125"/>
3498 <record id="pcg_6126" model="account.account.template">
3499 <field name="name">Achats de travaux, études et prestations de service</field>
3500 <field name="code">6126</field>
3501 <field name="type">view</field>
3502 <field name="user_type" ref="cpt_type_vue"/>
3503 <field name="parent_id" ref="pcg_612"/>
3505 <record id="pcg_61261" model="account.account.template">
3506 <field name="name">Achats des travaux</field>
3507 <field name="code">61261</field>
3508 <field name="type">other</field>
3509 <field name="user_type" ref="cpt_type_ach"/>
3510 <field name="parent_id" ref="pcg_6126"/>
3512 <record id="pcg_61262" model="account.account.template">
3513 <field name="name">Achats des études</field>
3514 <field name="code">61262</field>
3515 <field name="type">other</field>
3516 <field name="user_type" ref="cpt_type_ach"/>
3517 <field name="parent_id" ref="pcg_6126"/>
3519 <record id="pcg_61263" model="account.account.template">
3520 <field name="name">Achats des prestations de service</field>
3521 <field name="code">61263</field>
3522 <field name="type">view</field>
3523 <field name="user_type" ref="cpt_type_vue"/>
3524 <field name="parent_id" ref="pcg_6126"/>
3526 <record id="pcg_6128" model="account.account.template">
3527 <field name="name">Achats de matières et de fournitures des exercices antérieurs</field>
3528 <field name="code">6128</field>
3529 <field name="type">other</field>
3530 <field name="user_type" ref="cpt_type_ach"/>
3531 <field name="parent_id" ref="pcg_612"/>
3533 <record id="pcg_6129" model="account.account.template">
3534 <field name="name">Rabais, remises et ristournes obtenus sur achats consommés de matières et fournitures</field>
3535 <field name="code">6129</field>
3536 <field name="type">view</field>
3537 <field name="user_type" ref="cpt_type_vue"/>
3538 <field name="parent_id" ref="pcg_612"/>
3540 <record id="pcg_61291" model="account.account.template">
3541 <field name="name">Rabais, remises et ristournes obtenus sur achats de matières premières</field>
3542 <field name="code">61291</field>
3543 <field name="type">other</field>
3544 <field name="user_type" ref="cpt_type_ach"/>
3545 <field name="parent_id" ref="pcg_6129"/>
3547 <record id="pcg_61292" model="account.account.template">
3548 <field name="name">Rabais, remises et ristournes obtenus sur achats de matières et fournitures consommables</field>
3549 <field name="code">61292</field>
3550 <field name="type">other</field>
3551 <field name="user_type" ref="cpt_type_ach"/>
3552 <field name="parent_id" ref="pcg_6129"/>
3554 <record id="pcg_61293" model="account.account.template">
3555 <field name="name">Rabais, remises et ristournes obtenus sur achats des emballages</field>
3556 <field name="code">61293</field>
3557 <field name="type">other</field>
3558 <field name="user_type" ref="cpt_type_ach"/>
3559 <field name="parent_id" ref="pcg_6129"/>
3561 <record id="pcg_61295" model="account.account.template">
3562 <field name="name">Rabais, remises et ristournes obtenus sur achats non stockés</field>
3563 <field name="code">61295</field>
3564 <field name="type">other</field>
3565 <field name="user_type" ref="cpt_type_ach"/>
3566 <field name="parent_id" ref="pcg_6129"/>
3568 <record id="pcg_61296" model="account.account.template">
3569 <field name="name">Rabais, remises et ristournes obtenus sur achats de travaux, études et prestations de service</field>
3570 <field name="code">61296</field>
3571 <field name="type">other</field>
3572 <field name="user_type" ref="cpt_type_ach"/>
3573 <field name="parent_id" ref="pcg_6129"/>
3575 <record id="pcg_61298" model="account.account.template">
3576 <field name="name">Rabais, remises et ristournes obtenus sur achats de matières et fournitures des exercices antérieurs</field>
3577 <field name="code">61298</field>
3578 <field name="type">other</field>
3579 <field name="user_type" ref="cpt_type_ach"/>
3580 <field name="parent_id" ref="pcg_6129"/>
3582 <record id="pcg_613" model="account.account.template">
3583 <field name="name">Autres charges externes 1</field>
3584 <field name="code">613</field>
3585 <field name="type">view</field>
3586 <field name="user_type" ref="cpt_type_vue"/>
3587 <field name="parent_id" ref="pcg_61"/>
3589 <record id="pcg_6131" model="account.account.template">
3590 <field name="name">Locations et charges locatives</field>
3591 <field name="code">6131</field>
3592 <field name="type">view</field>
3593 <field name="user_type" ref="cpt_type_vue"/>
3594 <field name="parent_id" ref="pcg_613"/>
3596 <record id="pcg_61311" model="account.account.template">
3597 <field name="name">Locations de terrains</field>
3598 <field name="code">61311</field>
3599 <field name="type">other</field>
3600 <field name="user_type" ref="cpt_type_aut"/>
3601 <field name="parent_id" ref="pcg_6131"/>
3603 <record id="pcg_61312" model="account.account.template">
3604 <field name="name">Locations de constructions</field>
3605 <field name="code">61312</field>
3606 <field name="type">other</field>
3607 <field name="user_type" ref="cpt_type_aut"/>
3608 <field name="parent_id" ref="pcg_6131"/>
3610 <record id="pcg_61313" model="account.account.template">
3611 <field name="name">Locations de matériel et d'outillage</field>
3612 <field name="code">61313</field>
3613 <field name="type">other</field>
3614 <field name="user_type" ref="cpt_type_aut"/>
3615 <field name="parent_id" ref="pcg_6131"/>
3617 <record id="pcg_61314" model="account.account.template">
3618 <field name="name">Locations de mobilier et de matériel de bureau</field>
3619 <field name="code">61314</field>
3620 <field name="type">other</field>
3621 <field name="user_type" ref="cpt_type_aut"/>
3622 <field name="parent_id" ref="pcg_6131"/>
3624 <record id="pcg_61315" model="account.account.template">
3625 <field name="name">Locations de matériel informatique</field>
3626 <field name="code">61315</field>
3627 <field name="type">other</field>
3628 <field name="user_type" ref="cpt_type_aut"/>
3629 <field name="parent_id" ref="pcg_6131"/>
3631 <record id="pcg_61316" model="account.account.template">
3632 <field name="name">Locations de matériel de transport</field>
3633 <field name="code">61316</field>
3634 <field name="type">other</field>
3635 <field name="user_type" ref="cpt_type_aut"/>
3636 <field name="parent_id" ref="pcg_6131"/>
3638 <record id="pcg_61317" model="account.account.template">
3639 <field name="name">Malis sur emballages rendus</field>
3640 <field name="code">61317</field>
3641 <field name="type">other</field>
3642 <field name="user_type" ref="cpt_type_aut"/>
3643 <field name="parent_id" ref="pcg_6131"/>
3645 <record id="pcg_61318" model="account.account.template">
3646 <field name="name">Locations et charges locatives diverses</field>
3647 <field name="code">61318</field>
3648 <field name="type">other</field>
3649 <field name="user_type" ref="cpt_type_aut"/>
3650 <field name="parent_id" ref="pcg_6131"/>
3652 <record id="pcg_6132" model="account.account.template">
3653 <field name="name">Redevances de crédit-bail</field>
3654 <field name="code">6132</field>
3655 <field name="type">view</field>
3656 <field name="user_type" ref="cpt_type_vue"/>
3657 <field name="parent_id" ref="pcg_613"/>
3659 <record id="pcg_61321" model="account.account.template">
3660 <field name="name">Redevances de crédit-bail - mobilier et matériel</field>
3661 <field name="code">61321</field>
3662 <field name="type">other</field>
3663 <field name="user_type" ref="cpt_type_aut"/>
3664 <field name="parent_id" ref="pcg_6132"/>
3666 <record id="pcg_6133" model="account.account.template">
3667 <field name="name">Entretien et réparations</field>
3668 <field name="code">6133</field>
3669 <field name="type">view</field>
3670 <field name="user_type" ref="cpt_type_vue"/>
3671 <field name="parent_id" ref="pcg_613"/>
3673 <record id="pcg_61331" model="account.account.template">
3674 <field name="name">Entretien et réparations des biens immobiliers</field>
3675 <field name="code">61331</field>
3676 <field name="type">other</field>
3677 <field name="user_type" ref="cpt_type_aut"/>
3678 <field name="parent_id" ref="pcg_6133"/>
3680 <record id="pcg_61332" model="account.account.template">
3681 <field name="name">Entretien et réparations des biens mobiliers</field>
3682 <field name="code">61332</field>
3683 <field name="type">other</field>
3684 <field name="user_type" ref="cpt_type_aut"/>
3685 <field name="parent_id" ref="pcg_6133"/>
3687 <record id="pcg_61335" model="account.account.template">
3688 <field name="name">Maintenance</field>
3689 <field name="code">61335</field>
3690 <field name="type">other</field>
3691 <field name="user_type" ref="cpt_type_aut"/>
3692 <field name="parent_id" ref="pcg_6133"/>
3694 <record id="pcg_6134" model="account.account.template">
3695 <field name="name">Primes d'assurances</field>
3696 <field name="code">6134</field>
3697 <field name="type">view</field>
3698 <field name="user_type" ref="cpt_type_vue"/>
3699 <field name="parent_id" ref="pcg_613"/>
3701 <record id="pcg_61341" model="account.account.template">
3702 <field name="name">Assurances multirisque (vol, incendie,R,C,)</field>
3703 <field name="code">61341</field>
3704 <field name="type">other</field>
3705 <field name="user_type" ref="cpt_type_aut"/>
3706 <field name="parent_id" ref="pcg_6134"/>
3708 <record id="pcg_61343" model="account.account.template">
3709 <field name="name">Assurances - risques d'exploitation</field>
3710 <field name="code">61343</field>
3711 <field name="type">other</field>
3712 <field name="user_type" ref="cpt_type_aut"/>
3713 <field name="parent_id" ref="pcg_6134"/>
3715 <record id="pcg_61345" model="account.account.template">
3716 <field name="name">Assurances - Matériel de transport</field>
3717 <field name="code">61345</field>
3718 <field name="type">other</field>
3719 <field name="user_type" ref="cpt_type_aut"/>
3720 <field name="parent_id" ref="pcg_6134"/>
3722 <record id="pcg_61348" model="account.account.template">
3723 <field name="name">Autres assurances</field>
3724 <field name="code">61348</field>
3725 <field name="type">view</field>
3726 <field name="user_type" ref="cpt_type_vue"/>
3727 <field name="parent_id" ref="pcg_6134"/>
3729 <record id="pcg_6135" model="account.account.template">
3730 <field name="name">Rémunérations du personnel extérieur à l'entreprise</field>
3731 <field name="code">6135</field>
3732 <field name="type">view</field>
3733 <field name="user_type" ref="cpt_type_vue"/>
3734 <field name="parent_id" ref="pcg_613"/>
3736 <record id="pcg_61351" model="account.account.template">
3737 <field name="name">Rémunérations du personnel occasionnel</field>
3738 <field name="code">61351</field>
3739 <field name="type">other</field>
3740 <field name="user_type" ref="cpt_type_aut"/>
3741 <field name="parent_id" ref="pcg_6135"/>
3743 <record id="pcg_61352" model="account.account.template">
3744 <field name="name">Rémunérations du personnel intérimaire</field>
3745 <field name="code">61352</field>
3746 <field name="type">other</field>
3747 <field name="user_type" ref="cpt_type_aut"/>
3748 <field name="parent_id" ref="pcg_6135"/>
3750 <record id="pcg_61353" model="account.account.template">
3751 <field name="name">Rémunérations du personnel détaché ou prêté à l'entreprise</field>
3752 <field name="code">61353</field>
3753 <field name="type">other</field>
3754 <field name="user_type" ref="cpt_type_aut"/>
3755 <field name="parent_id" ref="pcg_6135"/>
3757 <record id="pcg_6136" model="account.account.template">
3758 <field name="name">Rémunérations d'intermédiaires et honoraires</field>
3759 <field name="code">6136</field>
3760 <field name="type">view</field>
3761 <field name="user_type" ref="cpt_type_vue"/>
3762 <field name="parent_id" ref="pcg_613"/>
3764 <record id="pcg_61361" model="account.account.template">
3765 <field name="name">Commissions et courtages</field>
3766 <field name="code">61361</field>
3767 <field name="type">other</field>
3768 <field name="user_type" ref="cpt_type_aut"/>
3769 <field name="parent_id" ref="pcg_6136"/>
3771 <record id="pcg_61365" model="account.account.template">
3772 <field name="name">Honoraires</field>
3773 <field name="code">61365</field>
3774 <field name="type">other</field>
3775 <field name="user_type" ref="cpt_type_aut"/>
3776 <field name="parent_id" ref="pcg_6136"/>
3778 <record id="pcg_61367" model="account.account.template">
3779 <field name="name">Frais d'actes et de contentieux</field>
3780 <field name="code">61367</field>
3781 <field name="type">other</field>
3782 <field name="user_type" ref="cpt_type_aut"/>
3783 <field name="parent_id" ref="pcg_6136"/>
3785 <record id="pcg_6137" model="account.account.template">
3786 <field name="name">Redevances pour brevets, marques, droits et valeurs similaires</field>
3787 <field name="code">6137</field>
3788 <field name="type">view</field>
3789 <field name="user_type" ref="cpt_type_vue"/>
3790 <field name="parent_id" ref="pcg_613"/>
3792 <record id="pcg_61371" model="account.account.template">
3793 <field name="name">Redevances pour brevets</field>
3794 <field name="code">61371</field>
3795 <field name="type">other</field>
3796 <field name="user_type" ref="cpt_type_aut"/>
3797 <field name="parent_id" ref="pcg_6137"/>
3799 <record id="pcg_61378" model="account.account.template">
3800 <field name="name">Autres redevances</field>
3801 <field name="code">61378</field>
3802 <field name="type">other</field>
3803 <field name="user_type" ref="cpt_type_aut"/>
3804 <field name="parent_id" ref="pcg_6137"/>
3806 <record id="pcg_614" model="account.account.template">
3807 <field name="name">Autres charges externes 2</field>
3808 <field name="code">614</field>
3809 <field name="type">view</field>
3810 <field name="user_type" ref="cpt_type_vue"/>
3811 <field name="parent_id" ref="pcg_61"/>
3813 <record id="pcg_6141" model="account.account.template">
3814 <field name="name">Études, recherches et documentation</field>
3815 <field name="code">6141</field>
3816 <field name="type">view</field>
3817 <field name="user_type" ref="cpt_type_vue"/>
3818 <field name="parent_id" ref="pcg_614"/>
3820 <record id="pcg_61411" model="account.account.template">
3821 <field name="name">Études générales</field>
3822 <field name="code">61411</field>
3823 <field name="type">other</field>
3824 <field name="user_type" ref="cpt_type_aut"/>
3825 <field name="parent_id" ref="pcg_6141"/>
3827 <record id="pcg_61413" model="account.account.template">
3828 <field name="name">Recherches</field>
3829 <field name="code">61413</field>
3830 <field name="type">other</field>
3831 <field name="user_type" ref="cpt_type_aut"/>
3832 <field name="parent_id" ref="pcg_6141"/>
3834 <record id="pcg_61415" model="account.account.template">
3835 <field name="name">Documentation générale</field>
3836 <field name="code">61415</field>
3837 <field name="type">other</field>
3838 <field name="user_type" ref="cpt_type_aut"/>
3839 <field name="parent_id" ref="pcg_6141"/>
3841 <record id="pcg_61416" model="account.account.template">
3842 <field name="name">Documentation technique</field>
3843 <field name="code">61416</field>
3844 <field name="type">other</field>
3845 <field name="user_type" ref="cpt_type_aut"/>
3846 <field name="parent_id" ref="pcg_6141"/>
3848 <record id="pcg_6142" model="account.account.template">
3849 <field name="name">Transports</field>
3850 <field name="code">6142</field>
3851 <field name="type">view</field>
3852 <field name="user_type" ref="cpt_type_vue"/>
3853 <field name="parent_id" ref="pcg_614"/>
3855 <record id="pcg_61421" model="account.account.template">
3856 <field name="name">Transports du personnel</field>
3857 <field name="code">61421</field>
3858 <field name="type">other</field>
3859 <field name="user_type" ref="cpt_type_aut"/>
3860 <field name="parent_id" ref="pcg_6142"/>
3862 <record id="pcg_61425" model="account.account.template">
3863 <field name="name">Transports sur achats</field>
3864 <field name="code">61425</field>
3865 <field name="type">other</field>
3866 <field name="user_type" ref="cpt_type_aut"/>
3867 <field name="parent_id" ref="pcg_6142"/>
3869 <record id="pcg_61426" model="account.account.template">
3870 <field name="name">Transports sur ventes</field>
3871 <field name="code">61426</field>
3872 <field name="type">other</field>
3873 <field name="user_type" ref="cpt_type_aut"/>
3874 <field name="parent_id" ref="pcg_6142"/>
3876 <record id="pcg_61428" model="account.account.template">
3877 <field name="name">Autres transports</field>
3878 <field name="code">61428</field>
3879 <field name="type">other</field>
3880 <field name="user_type" ref="cpt_type_aut"/>
3881 <field name="parent_id" ref="pcg_6142"/>
3883 <record id="pcg_6143" model="account.account.template">
3884 <field name="name">Déplacements, missions et réceptions</field>
3885 <field name="code">6143</field>
3886 <field name="type">view</field>
3887 <field name="user_type" ref="cpt_type_vue"/>
3888 <field name="parent_id" ref="pcg_614"/>
3890 <record id="pcg_61431" model="account.account.template">
3891 <field name="name">Voyages et déplacements</field>
3892 <field name="code">61431</field>
3893 <field name="type">other</field>
3894 <field name="user_type" ref="cpt_type_aut"/>
3895 <field name="parent_id" ref="pcg_6143"/>
3897 <record id="pcg_61433" model="account.account.template">
3898 <field name="name">Frais de déménagement</field>
3899 <field name="code">61433</field>
3900 <field name="type">other</field>
3901 <field name="user_type" ref="cpt_type_aut"/>
3902 <field name="parent_id" ref="pcg_6143"/>
3904 <record id="pcg_61435" model="account.account.template">
3905 <field name="name">Missions</field>
3906 <field name="code">61435</field>
3907 <field name="type">other</field>
3908 <field name="user_type" ref="cpt_type_aut"/>
3909 <field name="parent_id" ref="pcg_6143"/>
3911 <record id="pcg_61436" model="account.account.template">
3912 <field name="name">Réceptions</field>
3913 <field name="code">61436</field>
3914 <field name="type">other</field>
3915 <field name="user_type" ref="cpt_type_aut"/>
3916 <field name="parent_id" ref="pcg_6143"/>
3918 <record id="pcg_6144" model="account.account.template">
3919 <field name="name">Publicité, publications et relations publiques</field>
3920 <field name="code">6144</field>
3921 <field name="type">view</field>
3922 <field name="user_type" ref="cpt_type_vue"/>
3923 <field name="parent_id" ref="pcg_614"/>
3925 <record id="pcg_61441" model="account.account.template">
3926 <field name="name">Annonces et insertions</field>
3927 <field name="code">61441</field>
3928 <field name="type">other</field>
3929 <field name="user_type" ref="cpt_type_aut"/>
3930 <field name="parent_id" ref="pcg_6144"/>
3932 <record id="pcg_61442" model="account.account.template">
3933 <field name="name">Échantillons, catalogues et imprimés publicitaires</field>
3934 <field name="code">61442</field>
3935 <field name="type">other</field>
3936 <field name="user_type" ref="cpt_type_aut"/>
3937 <field name="parent_id" ref="pcg_6144"/>
3939 <record id="pcg_61443" model="account.account.template">
3940 <field name="name">Foires et expositions</field>
3941 <field name="code">61443</field>
3942 <field name="type">other</field>
3943 <field name="user_type" ref="cpt_type_aut"/>
3944 <field name="parent_id" ref="pcg_6144"/>
3946 <record id="pcg_61444" model="account.account.template">
3947 <field name="name">Primes de publicité</field>
3948 <field name="code">61444</field>
3949 <field name="type">other</field>
3950 <field name="user_type" ref="cpt_type_aut"/>
3951 <field name="parent_id" ref="pcg_6144"/>
3953 <record id="pcg_61446" model="account.account.template">
3954 <field name="name">Publications</field>
3955 <field name="code">61446</field>
3956 <field name="type">other</field>
3957 <field name="user_type" ref="cpt_type_aut"/>
3958 <field name="parent_id" ref="pcg_6144"/>
3960 <record id="pcg_61447" model="account.account.template">
3961 <field name="name">Cadeaux à la clientèle</field>
3962 <field name="code">61447</field>
3963 <field name="type">other</field>
3964 <field name="user_type" ref="cpt_type_aut"/>
3965 <field name="parent_id" ref="pcg_6144"/>
3967 <record id="pcg_61448" model="account.account.template">
3968 <field name="name">Autres charges de publicité et relations publiques</field>
3969 <field name="code">61448</field>
3970 <field name="type">other</field>
3971 <field name="user_type" ref="cpt_type_aut"/>
3972 <field name="parent_id" ref="pcg_6144"/>
3974 <record id="pcg_6145" model="account.account.template">
3975 <field name="name">Frais postaux et frais de télécommunication</field>
3976 <field name="code">6145</field>
3977 <field name="type">view</field>
3978 <field name="user_type" ref="cpt_type_vue"/>
3979 <field name="parent_id" ref="pcg_614"/>
3981 <record id="pcg_61451" model="account.account.template">
3982 <field name="name">Frais postaux</field>
3983 <field name="code">61451</field>
3984 <field name="type">other</field>
3985 <field name="user_type" ref="cpt_type_aut"/>
3986 <field name="parent_id" ref="pcg_6145"/>
3988 <record id="pcg_61455" model="account.account.template">
3989 <field name="name">Frais de téléphone</field>
3990 <field name="code">61455</field>
3991 <field name="type">view</field>
3992 <field name="user_type" ref="cpt_type_vue"/>
3993 <field name="parent_id" ref="pcg_6145"/>
3995 <record id="pcg_61456" model="account.account.template">
3996 <field name="name">Frais de télex et de télégrammes</field>
3997 <field name="code">61456</field>
3998 <field name="type">other</field>
3999 <field name="user_type" ref="cpt_type_aut"/>
4000 <field name="parent_id" ref="pcg_6145"/>
4002 <record id="pcg_6146" model="account.account.template">
4003 <field name="name">Cotisations et dons</field>
4004 <field name="code">6146</field>
4005 <field name="type">view</field>
4006 <field name="user_type" ref="cpt_type_vue"/>
4007 <field name="parent_id" ref="pcg_614"/>
4009 <record id="pcg_61461" model="account.account.template">
4010 <field name="name">Cotisations</field>
4011 <field name="code">61461</field>
4012 <field name="type">other</field>
4013 <field name="user_type" ref="cpt_type_aut"/>
4014 <field name="parent_id" ref="pcg_6146"/>
4016 <record id="pcg_61462" model="account.account.template">
4017 <field name="name">Dons</field>
4018 <field name="code">61462</field>
4019 <field name="type">other</field>
4020 <field name="user_type" ref="cpt_type_aut"/>
4021 <field name="parent_id" ref="pcg_6146"/>
4023 <record id="pcg_6147" model="account.account.template">
4024 <field name="name">Services bancaires</field>
4025 <field name="code">6147</field>
4026 <field name="type">view</field>
4027 <field name="user_type" ref="cpt_type_vue"/>
4028 <field name="parent_id" ref="pcg_614"/>
4030 <record id="pcg_61471" model="account.account.template">
4031 <field name="name">Frais d'achat et de vente des titres</field>
4032 <field name="code">61471</field>
4033 <field name="type">other</field>
4034 <field name="user_type" ref="cpt_type_aut"/>
4035 <field name="parent_id" ref="pcg_6147"/>
4037 <record id="pcg_61472" model="account.account.template">
4038 <field name="name">Frais sur effets de commerce</field>
4039 <field name="code">61472</field>
4040 <field name="type">other</field>
4041 <field name="user_type" ref="cpt_type_aut"/>
4042 <field name="parent_id" ref="pcg_6147"/>
4044 <record id="pcg_61473" model="account.account.template">
4045 <field name="name">Frais et commissions sur services bancaires</field>
4046 <field name="code">61473</field>
4047 <field name="type">other</field>
4048 <field name="user_type" ref="cpt_type_aut"/>
4049 <field name="parent_id" ref="pcg_6147"/>
4051 <record id="pcg_6148" model="account.account.template">
4052 <field name="name">Autres charges externes des exercices antérieurs</field>
4053 <field name="code">6148</field>
4054 <field name="type">view</field>
4055 <field name="user_type" ref="cpt_type_vue"/>
4056 <field name="parent_id" ref="pcg_614"/>
4058 <record id="pcg_6149" model="account.account.template">
4059 <field name="name">Rabais, remises et ristournes obtenus sur autres charges externes</field>
4060 <field name="code">6149</field>
4061 <field name="type">other</field>
4062 <field name="user_type" ref="cpt_type_aut"/>
4063 <field name="parent_id" ref="pcg_614"/>
4065 <record id="pcg_616" model="account.account.template">
4066 <field name="name">Impôts et taxes</field>
4067 <field name="code">616</field>
4068 <field name="type">view</field>
4069 <field name="user_type" ref="cpt_type_vue"/>
4070 <field name="parent_id" ref="pcg_61"/>
4072 <record id="pcg_6161" model="account.account.template">
4073 <field name="name">Impôts et taxes directs</field>
4074 <field name="code">6161</field>
4075 <field name="type">view</field>
4076 <field name="user_type" ref="cpt_type_vue"/>
4077 <field name="parent_id" ref="pcg_616"/>
4079 <record id="pcg_61611" model="account.account.template">
4080 <field name="name">Taxe urbaine et taxe d'édilité</field>
4081 <field name="code">61611</field>
4082 <field name="type">other</field>
4083 <field name="user_type" ref="cpt_type_aut"/>
4084 <field name="parent_id" ref="pcg_6161"/>
4086 <record id="pcg_61612" model="account.account.template">
4087 <field name="name">Patente</field>
4088 <field name="code">61612</field>
4089 <field name="type">other</field>
4090 <field name="user_type" ref="cpt_type_aut"/>
4091 <field name="parent_id" ref="pcg_6161"/>
4093 <record id="pcg_61615" model="account.account.template">
4094 <field name="name">Taxes locales</field>
4095 <field name="code">61615</field>
4096 <field name="type">other</field>
4097 <field name="user_type" ref="cpt_type_aut"/>
4098 <field name="parent_id" ref="pcg_6161"/>
4100 <record id="pcg_6165" model="account.account.template">
4101 <field name="name">Impôts et taxes directs</field>
4102 <field name="code">6165</field>
4103 <field name="type">other</field>
4104 <field name="user_type" ref="cpt_type_aut"/>
4105 <field name="parent_id" ref="pcg_616"/>
4107 <record id="pcg_6167" model="account.account.template">
4108 <field name="name">Impôts, taxes et droits assimilés</field>
4109 <field name="code">6167</field>
4110 <field name="type">view</field>
4111 <field name="user_type" ref="cpt_type_vue"/>
4112 <field name="parent_id" ref="pcg_616"/>
4114 <record id="pcg_61671" model="account.account.template">
4115 <field name="name">Droits d'enregistrement et de timbre</field>
4116 <field name="code">61671</field>
4117 <field name="type">other</field>
4118 <field name="user_type" ref="cpt_type_aut"/>
4119 <field name="parent_id" ref="pcg_6167"/>
4121 <record id="pcg_61673" model="account.account.template">
4122 <field name="name">Taxes sur les véhicules</field>
4123 <field name="code">61673</field>
4124 <field name="type">view</field>
4125 <field name="user_type" ref="cpt_type_vue"/>
4126 <field name="parent_id" ref="pcg_6167"/>
4128 <record id="pcg_616731" model="account.account.template">
4129 <field name="name">La vignette</field>
4130 <field name="code">616731</field>
4131 <field name="type">other</field>
4132 <field name="user_type" ref="cpt_type_aut"/>
4133 <field name="parent_id" ref="pcg_6167"/>
4135 <record id="pcg_61678" model="account.account.template">
4136 <field name="name">Autres impôts, taxes et droits assimilés</field>
4137 <field name="code">61678</field>
4138 <field name="type">other</field>
4139 <field name="user_type" ref="cpt_type_aut"/>
4140 <field name="parent_id" ref="pcg_6167"/>
4142 <record id="pcg_6168" model="account.account.template">
4143 <field name="name">Impôts et taxes des exercices antérieurs</field>
4144 <field name="code">6168</field>
4145 <field name="type">other</field>
4146 <field name="user_type" ref="cpt_type_aut"/>
4147 <field name="parent_id" ref="pcg_616"/>
4149 <record id="pcg_617" model="account.account.template">
4150 <field name="name">Charges de personnel</field>
4151 <field name="code">617</field>
4152 <field name="type">view</field>
4153 <field name="user_type" ref="cpt_type_vue"/>
4154 <field name="parent_id" ref="pcg_61"/>
4156 <record id="pcg_6171" model="account.account.template">
4157 <field name="name">Rémunérations du personnel</field>
4158 <field name="code">6171</field>
4159 <field name="type">view</field>
4160 <field name="user_type" ref="cpt_type_vue"/>
4161 <field name="parent_id" ref="pcg_617"/>
4163 <record id="pcg_61711" model="account.account.template">
4164 <field name="name">Appointements et salaires</field>
4165 <field name="code">61711</field>
4166 <field name="type">other</field>
4167 <field name="user_type" ref="cpt_type_per"/>
4168 <field name="parent_id" ref="pcg_6171"/>
4170 <record id="pcg_61712" model="account.account.template">
4171 <field name="name">Primes et gratifications</field>
4172 <field name="code">61712</field>
4173 <field name="type">view</field>
4174 <field name="user_type" ref="cpt_type_vue"/>
4175 <field name="parent_id" ref="pcg_6171"/>
4177 <record id="pcg_617121" model="account.account.template">
4178 <field name="name">Primes de représentation</field>
4179 <field name="code">617121</field>
4180 <field name="type">other</field>
4181 <field name="user_type" ref="cpt_type_per"/>
4182 <field name="parent_id" ref="pcg_6171"/>
4184 <record id="pcg_61713" model="account.account.template">
4185 <field name="name">Indemnités et avantages divers</field>
4186 <field name="code">61713</field>
4187 <field name="type">view</field>
4188 <field name="user_type" ref="cpt_type_vue"/>
4189 <field name="parent_id" ref="pcg_6171"/>
4191 <record id="pcg_617132" model="account.account.template">
4192 <field name="name">Indemnités de déplacement</field>
4193 <field name="code">617132</field>
4194 <field name="type">other</field>
4195 <field name="user_type" ref="cpt_type_per"/>
4196 <field name="parent_id" ref="pcg_6171"/>
4198 <record id="pcg_61714" model="account.account.template">
4199 <field name="name">Commissions au personnel</field>
4200 <field name="code">61714</field>
4201 <field name="type">other</field>
4202 <field name="user_type" ref="cpt_type_per"/>
4203 <field name="parent_id" ref="pcg_6171"/>
4205 <record id="pcg_61715" model="account.account.template">
4206 <field name="name">Rémunérations des administrateurs, gérants et associés</field>
4207 <field name="code">61715</field>
4208 <field name="type">other</field>
4209 <field name="user_type" ref="cpt_type_per"/>
4210 <field name="parent_id" ref="pcg_6171"/>
4212 <record id="pcg_6174" model="account.account.template">
4213 <field name="name">Charges sociales</field>
4214 <field name="code">6174</field>
4215 <field name="type">view</field>
4216 <field name="user_type" ref="cpt_type_vue"/>
4217 <field name="parent_id" ref="pcg_617"/>
4219 <record id="pcg_61741" model="account.account.template">
4220 <field name="name">Cotisations de sécurité sociale</field>
4221 <field name="code">61741</field>
4222 <field name="type">other</field>
4223 <field name="user_type" ref="cpt_type_per"/>
4224 <field name="parent_id" ref="pcg_6174"/>
4226 <record id="pcg_61742" model="account.account.template">
4227 <field name="name">Cotisations aux caisses de retraite</field>
4228 <field name="code">61742</field>
4229 <field name="type">other</field>
4230 <field name="user_type" ref="cpt_type_per"/>
4231 <field name="parent_id" ref="pcg_6174"/>
4233 <record id="pcg_61743" model="account.account.template">
4234 <field name="name">Cotisations aux mutuelles</field>
4235 <field name="code">61743</field>
4236 <field name="type">other</field>
4237 <field name="user_type" ref="cpt_type_per"/>
4238 <field name="parent_id" ref="pcg_6174"/>
4240 <record id="pcg_61744" model="account.account.template">
4241 <field name="name">Prestations familiales</field>
4242 <field name="code">61744</field>
4243 <field name="type">other</field>
4244 <field name="user_type" ref="cpt_type_per"/>
4245 <field name="parent_id" ref="pcg_6174"/>
4247 <record id="pcg_61745" model="account.account.template">
4248 <field name="name">Assurances accidents de travail</field>
4249 <field name="code">61745</field>
4250 <field name="type">other</field>
4251 <field name="user_type" ref="cpt_type_per"/>
4252 <field name="parent_id" ref="pcg_6174"/>
4254 <record id="pcg_6176" model="account.account.template">
4255 <field name="name">Charges sociales diverses</field>
4256 <field name="code">6176</field>
4257 <field name="type">view</field>
4258 <field name="user_type" ref="cpt_type_vue"/>
4259 <field name="parent_id" ref="pcg_617"/>
4261 <record id="pcg_61761" model="account.account.template">
4262 <field name="name">Assurances groupe</field>
4263 <field name="code">61761</field>
4264 <field name="type">other</field>
4265 <field name="user_type" ref="cpt_type_per"/>
4266 <field name="parent_id" ref="pcg_6176"/>
4268 <record id="pcg_61762" model="account.account.template">
4269 <field name="name">Prestations de retraites</field>
4270 <field name="code">61762</field>
4271 <field name="type">other</field>
4272 <field name="user_type" ref="cpt_type_per"/>
4273 <field name="parent_id" ref="pcg_6176"/>
4275 <record id="pcg_61763" model="account.account.template">
4276 <field name="name">Allocations aux oeuvres sociales</field>
4277 <field name="code">61763</field>
4278 <field name="type">other</field>
4279 <field name="user_type" ref="cpt_type_per"/>
4280 <field name="parent_id" ref="pcg_6176"/>
4282 <record id="pcg_61764" model="account.account.template">
4283 <field name="name">Habillement et vêtements de travail</field>
4284 <field name="code">61764</field>
4285 <field name="type">other</field>
4286 <field name="user_type" ref="cpt_type_per"/>
4287 <field name="parent_id" ref="pcg_6176"/>
4289 <record id="pcg_61765" model="account.account.template">
4290 <field name="name">Indemnités de préavis et de licenciement</field>
4291 <field name="code">61765</field>
4292 <field name="type">other</field>
4293 <field name="user_type" ref="cpt_type_per"/>
4294 <field name="parent_id" ref="pcg_6176"/>
4296 <record id="pcg_61766" model="account.account.template">
4297 <field name="name">Médecine de travail, pharmacie</field>
4298 <field name="code">61766</field>
4299 <field name="type">other</field>
4300 <field name="user_type" ref="cpt_type_per"/>
4301 <field name="parent_id" ref="pcg_6176"/>
4303 <record id="pcg_61768" model="account.account.template">
4304 <field name="name">Autres charges sociales diverses</field>
4305 <field name="code">61768</field>
4306 <field name="type">other</field>
4307 <field name="user_type" ref="cpt_type_per"/>
4308 <field name="parent_id" ref="pcg_6176"/>
4310 <record id="pcg_6177" model="account.account.template">
4311 <field name="name">Rémunération de l'exploitant</field>
4312 <field name="code">6177</field>
4313 <field name="type">view</field>
4314 <field name="user_type" ref="cpt_type_vue"/>
4315 <field name="parent_id" ref="pcg_617"/>
4317 <record id="pcg_61771" model="account.account.template">
4318 <field name="name">Appointements et salaires</field>
4319 <field name="code">61771</field>
4320 <field name="type">other</field>
4321 <field name="user_type" ref="cpt_type_per"/>
4322 <field name="parent_id" ref="pcg_6177"/>
4324 <record id="pcg_61774" model="account.account.template">
4325 <field name="name">Charges sociales sur appointements et salaires de l'exploitant</field>
4326 <field name="code">61774</field>
4327 <field name="type">other</field>
4328 <field name="user_type" ref="cpt_type_per"/>
4329 <field name="parent_id" ref="pcg_6177"/>
4331 <record id="pcg_6178" model="account.account.template">
4332 <field name="name">Charges du personnel des exercices antérieurs</field>
4333 <field name="code">6178</field>
4334 <field name="type">other</field>
4335 <field name="user_type" ref="cpt_type_per"/>
4336 <field name="parent_id" ref="pcg_617"/>
4338 <record id="pcg_618" model="account.account.template">
4339 <field name="name">Autres charges d'exploitation</field>
4340 <field name="code">618</field>
4341 <field name="type">view</field>
4342 <field name="user_type" ref="cpt_type_vue"/>
4343 <field name="parent_id" ref="pcg_61"/>
4345 <record id="pcg_6181" model="account.account.template">
4346 <field name="name">Jetons de présence</field>
4347 <field name="code">6181</field>
4348 <field name="type">other</field>
4349 <field name="user_type" ref="cpt_type_aut"/>
4350 <field name="parent_id" ref="pcg_618"/>
4352 <record id="pcg_6182" model="account.account.template">
4353 <field name="name">Pertes sur créances irrécouvrables</field>
4354 <field name="code">6182</field>
4355 <field name="type">other</field>
4356 <field name="user_type" ref="cpt_type_aut"/>
4357 <field name="parent_id" ref="pcg_618"/>
4359 <record id="pcg_6185" model="account.account.template">
4360 <field name="name">Pertes sur opérations faites en commun</field>
4361 <field name="code">6185</field>
4362 <field name="type">other</field>
4363 <field name="user_type" ref="cpt_type_aut"/>
4364 <field name="parent_id" ref="pcg_618"/>
4366 <record id="pcg_6186" model="account.account.template">
4367 <field name="name">Transfert de profits sur opérations faites en commun</field>
4368 <field name="code">6186</field>
4369 <field name="type">other</field>
4370 <field name="user_type" ref="cpt_type_aut"/>
4371 <field name="parent_id" ref="pcg_618"/>
4373 <record id="pcg_6188" model="account.account.template">
4374 <field name="name">Autres charges d'exploitation des exercices antérieurs</field>
4375 <field name="code">6188</field>
4376 <field name="type">other</field>
4377 <field name="user_type" ref="cpt_type_aut"/>
4378 <field name="parent_id" ref="pcg_618"/>
4380 <record id="pcg_619" model="account.account.template">
4381 <field name="name">Dotations d'exploitation</field>
4382 <field name="code">619</field>
4383 <field name="type">view</field>
4384 <field name="user_type" ref="cpt_type_vue"/>
4385 <field name="parent_id" ref="pcg_61"/>
4387 <record id="pcg_6191" model="account.account.template">
4388 <field name="name">Dotations d'exploitation aux amortissements de l'immobilisation en non valeur</field>
4389 <field name="code">6191</field>
4390 <field name="type">view</field>
4391 <field name="user_type" ref="cpt_type_vue"/>
4392 <field name="parent_id" ref="pcg_619"/>
4394 <record id="pcg_61911" model="account.account.template">
4395 <field name="name">D.E.A. des frais préliminaires</field>
4396 <field name="code">61911</field>
4397 <field name="type">other</field>
4398 <field name="user_type" ref="cpt_type_aut"/>
4399 <field name="parent_id" ref="pcg_6191"/>
4401 <record id="pcg_61912" model="account.account.template">
4402 <field name="name">D.E.A. des charges à répartir</field>
4403 <field name="code">61912</field>
4404 <field name="type">other</field>
4405 <field name="user_type" ref="cpt_type_aut"/>
4406 <field name="parent_id" ref="pcg_6191"/>
4408 <record id="pcg_6192" model="account.account.template">
4409 <field name="name">Dotations d'exploitation aux amortissements des immobilisations incorporelles</field>
4410 <field name="code">6192</field>
4411 <field name="type">view</field>
4412 <field name="user_type" ref="cpt_type_vue"/>
4413 <field name="parent_id" ref="pcg_619"/>
4415 <record id="pcg_61921" model="account.account.template">
4416 <field name="name">D.E.A. de l'immobilisation en recherche et développement</field>
4417 <field name="code">61921</field>
4418 <field name="type">other</field>
4419 <field name="user_type" ref="cpt_type_aut"/>
4420 <field name="parent_id" ref="pcg_6192"/>
4422 <record id="pcg_61922" model="account.account.template">
4423 <field name="name">D.E.A. des brevets, marques, droits et valeurs similaires</field>
4424 <field name="code">61922</field>
4425 <field name="type">other</field>
4426 <field name="user_type" ref="cpt_type_aut"/>
4427 <field name="parent_id" ref="pcg_6192"/>
4429 <record id="pcg_61923" model="account.account.template">
4430 <field name="name">D.E.A. du fonds commercial</field>
4431 <field name="code">61923</field>
4432 <field name="type">other</field>
4433 <field name="user_type" ref="cpt_type_aut"/>
4434 <field name="parent_id" ref="pcg_6192"/>
4436 <record id="pcg_61928" model="account.account.template">
4437 <field name="name">D.E.A. des autres immobilisations incorporelles</field>
4438 <field name="code">61928</field>
4439 <field name="type">other</field>
4440 <field name="user_type" ref="cpt_type_aut"/>
4441 <field name="parent_id" ref="pcg_6192"/>
4443 <record id="pcg_6193" model="account.account.template">
4444 <field name="name">Dotations d'exploitation aux amortissements des immobilisations corporelles</field>
4445 <field name="code">6193</field>
4446 <field name="type">view</field>
4447 <field name="user_type" ref="cpt_type_vue"/>
4448 <field name="parent_id" ref="pcg_619"/>
4450 <record id="pcg_61931" model="account.account.template">
4451 <field name="name">D.E.A. des terrains</field>
4452 <field name="code">61931</field>
4453 <field name="type">other</field>
4454 <field name="user_type" ref="cpt_type_aut"/>
4455 <field name="parent_id" ref="pcg_6193"/>
4457 <record id="pcg_61932" model="account.account.template">
4458 <field name="name">D.E.A. des constructions</field>
4459 <field name="code">61932</field>
4460 <field name="type">other</field>
4461 <field name="user_type" ref="cpt_type_aut"/>
4462 <field name="parent_id" ref="pcg_6193"/>
4464 <record id="pcg_61933" model="account.account.template">
4465 <field name="name">D.E.A. des installations techniques, matériel et outillage</field>
4466 <field name="code">61933</field>
4467 <field name="type">other</field>
4468 <field name="user_type" ref="cpt_type_aut"/>
4469 <field name="parent_id" ref="pcg_6193"/>
4471 <record id="pcg_61934" model="account.account.template">
4472 <field name="name">D.E.A. du matériel de transport</field>
4473 <field name="code">61934</field>
4474 <field name="type">other</field>
4475 <field name="user_type" ref="cpt_type_aut"/>
4476 <field name="parent_id" ref="pcg_6193"/>
4478 <record id="pcg_61935" model="account.account.template">
4479 <field name="name">D.E.A. des mobiliers, matériels de bureau et aménagements divers</field>
4480 <field name="code">61935</field>
4481 <field name="type">other</field>
4482 <field name="user_type" ref="cpt_type_aut"/>
4483 <field name="parent_id" ref="pcg_6193"/>
4485 <record id="pcg_61938" model="account.account.template">
4486 <field name="name">D.E.A. des autres immobilisations corporelles</field>
4487 <field name="code">61938</field>
4488 <field name="type">other</field>
4489 <field name="user_type" ref="cpt_type_aut"/>
4490 <field name="parent_id" ref="pcg_6193"/>
4492 <record id="pcg_6194" model="account.account.template">
4493 <field name="name">Dotations d'exploitation aux provisions pour dépréciation des immobilisations</field>
4494 <field name="code">6194</field>
4495 <field name="type">view</field>
4496 <field name="user_type" ref="cpt_type_vue"/>
4497 <field name="parent_id" ref="pcg_619"/>
4499 <record id="pcg_61942" model="account.account.template">
4500 <field name="name">D.E.P. pour dépréciation des immobilisations incorporelles</field>
4501 <field name="code">61942</field>
4502 <field name="type">other</field>
4503 <field name="user_type" ref="cpt_type_aut"/>
4504 <field name="parent_id" ref="pcg_6194"/>
4506 <record id="pcg_61943" model="account.account.template">
4507 <field name="name">D.E.P. pour dépréciation des immobilisations corporelles</field>
4508 <field name="code">61943</field>
4509 <field name="type">other</field>
4510 <field name="user_type" ref="cpt_type_aut"/>
4511 <field name="parent_id" ref="pcg_6194"/>
4513 <record id="pcg_6195" model="account.account.template">
4514 <field name="name">Dotations d'exploitation aux provisions pour risques et charges</field>
4515 <field name="code">6195</field>
4516 <field name="type">view</field>
4517 <field name="user_type" ref="cpt_type_vue"/>
4518 <field name="parent_id" ref="pcg_619"/>
4520 <record id="pcg_61955" model="account.account.template">
4521 <field name="name">D.E.P. pour risques et charges durables</field>
4522 <field name="code">61955</field>
4523 <field name="type">other</field>
4524 <field name="user_type" ref="cpt_type_aut"/>
4525 <field name="parent_id" ref="pcg_6195"/>
4527 <record id="pcg_61957" model="account.account.template">
4528 <field name="name">D.E.P. pour risques et charges momentanés</field>
4529 <field name="code">61957</field>
4530 <field name="type">other</field>
4531 <field name="user_type" ref="cpt_type_aut"/>
4532 <field name="parent_id" ref="pcg_6195"/>
4534 <record id="pcg_6196" model="account.account.template">
4535 <field name="name">Dotations d'exploitation aux provisions pour dépréciations de l'actif circulant</field>
4536 <field name="code">6196</field>
4537 <field name="type">view</field>
4538 <field name="user_type" ref="cpt_type_vue"/>
4539 <field name="parent_id" ref="pcg_619"/>
4541 <record id="pcg_61961" model="account.account.template">
4542 <field name="name">D.E.P. pour dépréciation des stocks</field>
4543 <field name="code">61961</field>
4544 <field name="type">other</field>
4545 <field name="user_type" ref="cpt_type_aut"/>
4546 <field name="parent_id" ref="pcg_6196"/>
4548 <record id="pcg_61964" model="account.account.template">
4549 <field name="name">D.E.P. pour dépréciation des créances de l'actif circulant</field>
4550 <field name="code">61964</field>
4551 <field name="type">other</field>
4552 <field name="user_type" ref="cpt_type_aut"/>
4553 <field name="parent_id" ref="pcg_6196"/>
4555 <record id="pcg_6198" model="account.account.template">
4556 <field name="name">Dotations d'exploitation des exercices antérieurs</field>
4557 <field name="code">6198</field>
4558 <field name="type">view</field>
4559 <field name="user_type" ref="cpt_type_vue"/>
4560 <field name="parent_id" ref="pcg_619"/>
4562 <record id="pcg_61981" model="account.account.template">
4563 <field name="name">D.E. aux amortissements des exercices antérieurs</field>
4564 <field name="code">61981</field>
4565 <field name="type">other</field>
4566 <field name="user_type" ref="cpt_type_aut"/>
4567 <field name="parent_id" ref="pcg_6198"/>
4569 <record id="pcg_61984" model="account.account.template">
4570 <field name="name">D.E. aux provisions des exercices antérieurs</field>
4571 <field name="code">61984</field>
4572 <field name="type">other</field>
4573 <field name="user_type" ref="cpt_type_aut"/>
4574 <field name="parent_id" ref="pcg_6198"/>
4576 <record id="pcg_63" model="account.account.template">
4577 <field name="name">CHARGES FINANCIERES</field>
4578 <field name="code">63</field>
4579 <field name="type">view</field>
4580 <field name="user_type" ref="cpt_type_vue"/>
4581 <field name="parent_id" ref="pcg_c6"/>
4583 <record id="pcg_631" model="account.account.template">
4584 <field name="name">Charges d'intérêts</field>
4585 <field name="code">631</field>
4586 <field name="type">view</field>
4587 <field name="user_type" ref="cpt_type_vue"/>
4588 <field name="parent_id" ref="pcg_63"/>
4590 <record id="pcg_6311" model="account.account.template">
4591 <field name="name">Intérêts des emprunts et dettes</field>
4592 <field name="code">6311</field>
4593 <field name="type">view</field>
4594 <field name="user_type" ref="cpt_type_vue"/>
4595 <field name="parent_id" ref="pcg_631"/>
4597 <record id="pcg_63111" model="account.account.template">
4598 <field name="name">Intérêts des emprunts</field>
4599 <field name="code">63111</field>
4600 <field name="type">other</field>
4601 <field name="user_type" ref="cpt_type_aut"/>
4602 <field name="parent_id" ref="pcg_6311"/>
4604 <record id="pcg_63113" model="account.account.template">
4605 <field name="name">Intérêts des dettes rattachées à des participations</field>
4606 <field name="code">63113</field>
4607 <field name="type">other</field>
4608 <field name="user_type" ref="cpt_type_aut"/>
4609 <field name="parent_id" ref="pcg_6311"/>
4611 <record id="pcg_63114" model="account.account.template">
4612 <field name="name">Intérêts des comptes courants et dépôts créditeurs</field>
4613 <field name="code">63114</field>
4614 <field name="type">other</field>
4615 <field name="user_type" ref="cpt_type_aut"/>
4616 <field name="parent_id" ref="pcg_6311"/>
4618 <record id="pcg_63115" model="account.account.template">
4619 <field name="name">Intérêts bancaires et sur opérations de financement</field>
4620 <field name="code">63115</field>
4621 <field name="type">other</field>
4622 <field name="user_type" ref="cpt_type_aut"/>
4623 <field name="parent_id" ref="pcg_6311"/>
4625 <record id="pcg_63118" model="account.account.template">
4626 <field name="name">Autres intérêts des emprunts et dettes</field>
4627 <field name="code">63118</field>
4628 <field name="type">other</field>
4629 <field name="user_type" ref="cpt_type_aut"/>
4630 <field name="parent_id" ref="pcg_6311"/>
4632 <record id="pcg_6318" model="account.account.template">
4633 <field name="name">Charges d'intérêts des exercices antérieurs</field>
4634 <field name="code">6318</field>
4635 <field name="type">other</field>
4636 <field name="user_type" ref="cpt_type_aut"/>
4637 <field name="parent_id" ref="pcg_631"/>
4639 <record id="pcg_633" model="account.account.template">
4640 <field name="name">Pertes de change</field>
4641 <field name="code">633</field>
4642 <field name="type">view</field>
4643 <field name="user_type" ref="cpt_type_vue"/>
4644 <field name="parent_id" ref="pcg_63"/>
4646 <record id="pcg_6331" model="account.account.template">
4647 <field name="name">Pertes de change propres à l'exercice</field>
4648 <field name="code">6331</field>
4649 <field name="type">other</field>
4650 <field name="user_type" ref="cpt_type_aut"/>
4651 <field name="parent_id" ref="pcg_633"/>
4653 <record id="pcg_6338" model="account.account.template">
4654 <field name="name">Pertes de change des exercices antérieurs</field>
4655 <field name="code">6338</field>
4656 <field name="type">other</field>
4657 <field name="user_type" ref="cpt_type_aut"/>
4658 <field name="parent_id" ref="pcg_633"/>
4660 <record id="pcg_638" model="account.account.template">
4661 <field name="name">Autres charges financières</field>
4662 <field name="code">638</field>
4663 <field name="type">view</field>
4664 <field name="user_type" ref="cpt_type_vue"/>
4665 <field name="parent_id" ref="pcg_63"/>
4667 <record id="pcg_6382" model="account.account.template">
4668 <field name="name">Pertes sur créances liées à des participations</field>
4669 <field name="code">6382</field>
4670 <field name="type">other</field>
4671 <field name="user_type" ref="cpt_type_aut"/>
4672 <field name="parent_id" ref="pcg_59"/>
4674 <record id="pcg_6385" model="account.account.template">
4675 <field name="name">Charges nettes sur cession de titres et valeurs de placement</field>
4676 <field name="code">6385</field>
4677 <field name="type">other</field>
4678 <field name="user_type" ref="cpt_type_aut"/>
4679 <field name="parent_id" ref="pcg_59"/>
4681 <record id="pcg_6386" model="account.account.template">
4682 <field name="name">Escomptes accordés</field>
4683 <field name="code">6386</field>
4684 <field name="type">other</field>
4685 <field name="user_type" ref="cpt_type_aut"/>
4686 <field name="parent_id" ref="pcg_59"/>
4688 <record id="pcg_6388" model="account.account.template">
4689 <field name="name">Autres charges financières des exercices antérieurs</field>
4690 <field name="code">6388</field>
4691 <field name="type">other</field>
4692 <field name="user_type" ref="cpt_type_aut"/>
4693 <field name="parent_id" ref="pcg_59"/>
4695 <record id="pcg_639" model="account.account.template">
4696 <field name="name">Dotations financières</field>
4697 <field name="code">639</field>
4698 <field name="type">view</field>
4699 <field name="user_type" ref="cpt_type_vue"/>
4700 <field name="parent_id" ref="pcg_63"/>
4702 <record id="pcg_6391" model="account.account.template">
4703 <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
4704 <field name="code">6391</field>
4705 <field name="type">other</field>
4706 <field name="user_type" ref="cpt_type_aut"/>
4707 <field name="parent_id" ref="pcg_639"/>
4709 <record id="pcg_6392" model="account.account.template">
4710 <field name="name">Dotations aux provisions pour dépréciations des immobilisations financières</field>
4711 <field name="code">6392</field>
4712 <field name="type">other</field>
4713 <field name="user_type" ref="cpt_type_aut"/>
4714 <field name="parent_id" ref="pcg_639"/>
4716 <record id="pcg_6393" model="account.account.template">
4717 <field name="name">Dotations aux provisions pour risques et charges financières</field>
4718 <field name="code">6393</field>
4719 <field name="type">other</field>
4720 <field name="user_type" ref="cpt_type_aut"/>
4721 <field name="parent_id" ref="pcg_639"/>
4723 <record id="pcg_6394" model="account.account.template">
4724 <field name="name">Dotation aux provisions pour dépréciation des titres et valeurs de placement</field>
4725 <field name="code">6394</field>
4726 <field name="type">other</field>
4727 <field name="user_type" ref="cpt_type_aut"/>
4728 <field name="parent_id" ref="pcg_639"/>
4730 <record id="pcg_6396" model="account.account.template">
4731 <field name="name">Dotations aux provisions pour dépréciation des comptes de trésorerie</field>
4732 <field name="code">6396</field>
4733 <field name="type">other</field>
4734 <field name="user_type" ref="cpt_type_aut"/>
4735 <field name="parent_id" ref="pcg_639"/>
4737 <record id="pcg_6398" model="account.account.template">
4738 <field name="name">Dotations financières des exercices antérieurs</field>
4739 <field name="code">6398</field>
4740 <field name="type">other</field>
4741 <field name="user_type" ref="cpt_type_aut"/>
4742 <field name="parent_id" ref="pcg_639"/>
4744 <record id="pcg_65" model="account.account.template">
4745 <field name="name">CHARGES NON COURANTES</field>
4746 <field name="code">65</field>
4747 <field name="type">view</field>
4748 <field name="user_type" ref="cpt_type_vue"/>
4749 <field name="parent_id" ref="pcg_c6"/>
4751 <record id="pcg_651" model="account.account.template">
4752 <field name="name">Valeurs nettes d'amortissements des immobilisations cédées ( V.N.A )</field>
4753 <field name="code">651</field>
4754 <field name="type">view</field>
4755 <field name="user_type" ref="cpt_type_vue"/>
4756 <field name="parent_id" ref="pcg_65"/>
4758 <record id="pcg_6512" model="account.account.template">
4759 <field name="name">VNA des immobilisations incorporelles cédées</field>
4760 <field name="code">6512</field>
4761 <field name="type">other</field>
4762 <field name="user_type" ref="cpt_type_aut"/>
4763 <field name="parent_id" ref="pcg_651"/>
4765 <record id="pcg_6513" model="account.account.template">
4766 <field name="name">VNA des immobilisations corporelles cédées</field>
4767 <field name="code">6513</field>
4768 <field name="type">other</field>
4769 <field name="user_type" ref="cpt_type_aut"/>
4770 <field name="parent_id" ref="pcg_651"/>
4772 <record id="pcg_6514" model="account.account.template">
4773 <field name="name">VNA provisions des immobilisations financières cédées (droits de propriété)</field>
4774 <field name="code">6514</field>
4775 <field name="type">other</field>
4776 <field name="user_type" ref="cpt_type_aut"/>
4777 <field name="parent_id" ref="pcg_651"/>
4779 <record id="pcg_6518" model="account.account.template">
4780 <field name="name">VNA des immobilisations cédées des exercices antérieurs</field>
4781 <field name="code">6518</field>
4782 <field name="type">other</field>
4783 <field name="user_type" ref="cpt_type_aut"/>
4784 <field name="parent_id" ref="pcg_651"/>
4786 <record id="pcg_656" model="account.account.template">
4787 <field name="name">Subventions accordées</field>
4788 <field name="code">656</field>
4789 <field name="type">view</field>
4790 <field name="user_type" ref="cpt_type_vue"/>
4791 <field name="parent_id" ref="pcg_65"/>
4793 <record id="pcg_6561" model="account.account.template">
4794 <field name="name">Subventions accordées de l'exercice</field>
4795 <field name="code">6561</field>
4796 <field name="type">other</field>
4797 <field name="user_type" ref="cpt_type_aut"/>
4798 <field name="parent_id" ref="pcg_656"/>
4800 <record id="pcg_6568" model="account.account.template">
4801 <field name="name">Subventions accordées des exercices antérieurs</field>
4802 <field name="code">6568</field>
4803 <field name="type">other</field>
4804 <field name="user_type" ref="cpt_type_aut"/>
4805 <field name="parent_id" ref="pcg_656"/>
4807 <record id="pcg_658" model="account.account.template">
4808 <field name="name">Autres charges non courantes</field>
4809 <field name="code">658</field>
4810 <field name="type">view</field>
4811 <field name="user_type" ref="cpt_type_vue"/>
4812 <field name="parent_id" ref="pcg_65"/>
4814 <record id="pcg_6581" model="account.account.template">
4815 <field name="name">Pénalités sur marchés et dédits</field>
4816 <field name="code">6581</field>
4817 <field name="type">view</field>
4818 <field name="user_type" ref="cpt_type_vue"/>
4819 <field name="parent_id" ref="pcg_658"/>
4821 <record id="pcg_65811" model="account.account.template">
4822 <field name="name">Pénalités sur marchés</field>
4823 <field name="code">65811</field>
4824 <field name="type">other</field>
4825 <field name="user_type" ref="cpt_type_aut"/>
4826 <field name="parent_id" ref="pcg_6581"/>
4828 <record id="pcg_65812" model="account.account.template">
4829 <field name="name">Dédits</field>
4830 <field name="code">65812</field>
4831 <field name="type">other</field>
4832 <field name="user_type" ref="cpt_type_aut"/>
4833 <field name="parent_id" ref="pcg_6581"/>
4835 <record id="pcg_6582" model="account.account.template">
4836 <field name="name">Rappels d'impôts (autres que l'impôt sur les résultats)</field>
4837 <field name="code">6582</field>
4838 <field name="type">other</field>
4839 <field name="user_type" ref="cpt_type_aut"/>
4840 <field name="parent_id" ref="pcg_658"/>
4842 <record id="pcg_6583" model="account.account.template">
4843 <field name="name">Pénalités et amendes fiscales ou pénales</field>
4844 <field name="code">6583</field>
4845 <field name="type">view</field>
4846 <field name="user_type" ref="cpt_type_vue"/>
4847 <field name="parent_id" ref="pcg_658"/>
4849 <record id="pcg_65831" model="account.account.template">
4850 <field name="name">Pénalités et amendes fiscales</field>
4851 <field name="code">65831</field>
4852 <field name="type">other</field>
4853 <field name="user_type" ref="cpt_type_aut"/>
4854 <field name="parent_id" ref="pcg_6583"/>
4856 <record id="pcg_65833" model="account.account.template">
4857 <field name="name">Pénalités et amendes pénales</field>
4858 <field name="code">65833</field>
4859 <field name="type">other</field>
4860 <field name="user_type" ref="cpt_type_aut"/>
4861 <field name="parent_id" ref="pcg_6583"/>
4863 <record id="pcg_6585" model="account.account.template">
4864 <field name="name">Créances devenues irrécouvrables</field>
4865 <field name="code">6585</field>
4866 <field name="type">other</field>
4867 <field name="user_type" ref="cpt_type_aut"/>
4868 <field name="parent_id" ref="pcg_658"/>
4870 <record id="pcg_6586" model="account.account.template">
4871 <field name="name">Dons, libéralités et lots</field>
4872 <field name="code">6586</field>
4873 <field name="type">view</field>
4874 <field name="user_type" ref="cpt_type_vue"/>
4875 <field name="parent_id" ref="pcg_658"/>
4877 <record id="pcg_65861" model="account.account.template">
4878 <field name="name">Dons</field>
4879 <field name="code">65861</field>
4880 <field name="type">other</field>
4881 <field name="user_type" ref="cpt_type_aut"/>
4882 <field name="parent_id" ref="pcg_6586"/>
4884 <record id="pcg_65862" model="account.account.template">
4885 <field name="name">Libéralités</field>
4886 <field name="code">65862</field>
4887 <field name="type">other</field>
4888 <field name="user_type" ref="cpt_type_aut"/>
4889 <field name="parent_id" ref="pcg_6586"/>
4891 <record id="pcg_65863" model="account.account.template">
4892 <field name="name">Lots</field>
4893 <field name="code">65863</field>
4894 <field name="type">other</field>
4895 <field name="user_type" ref="cpt_type_aut"/>
4896 <field name="parent_id" ref="pcg_6586"/>
4898 <record id="pcg_6588" model="account.account.template">
4899 <field name="name">Autres charges non courantes des exercices antérieurs</field>
4900 <field name="code">6588</field>
4901 <field name="type">other</field>
4902 <field name="user_type" ref="cpt_type_aut"/>
4903 <field name="parent_id" ref="pcg_658"/>
4905 <record id="pcg_659" model="account.account.template">
4906 <field name="name">Dotations non courantes</field>
4907 <field name="code">659</field>
4908 <field name="type">view</field>
4909 <field name="user_type" ref="cpt_type_vue"/>
4910 <field name="parent_id" ref="pcg_65"/>
4912 <record id="pcg_6591" model="account.account.template">
4913 <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
4914 <field name="code">6591</field>
4915 <field name="type">view</field>
4916 <field name="user_type" ref="cpt_type_vue"/>
4917 <field name="parent_id" ref="pcg_659"/>
4919 <record id="pcg_65911" model="account.account.template">
4920 <field name="name">D.A.E. de l'immobilisation en non-valeurs</field>
4921 <field name="code">65911</field>
4922 <field name="type">other</field>
4923 <field name="user_type" ref="cpt_type_aut"/>
4924 <field name="parent_id" ref="pcg_6591"/>
4926 <record id="pcg_65912" model="account.account.template">
4927 <field name="name">D.A.E. des immobilisations incorporelles</field>
4928 <field name="code">65912</field>
4929 <field name="type">other</field>
4930 <field name="user_type" ref="cpt_type_aut"/>
4931 <field name="parent_id" ref="pcg_6591"/>
4933 <record id="pcg_65913" model="account.account.template">
4934 <field name="name">D.A.E. des immobilisations corporelles</field>
4935 <field name="code">65913</field>
4936 <field name="type">other</field>
4937 <field name="user_type" ref="cpt_type_aut"/>
4938 <field name="parent_id" ref="pcg_6591"/>
4940 <record id="pcg_6594" model="account.account.template">
4941 <field name="name">Dotations non courantes aux provisions réglementées</field>
4942 <field name="code">6594</field>
4943 <field name="type">view</field>
4944 <field name="user_type" ref="cpt_type_vue"/>
4945 <field name="parent_id" ref="pcg_659"/>
4947 <record id="pcg_65941" model="account.account.template">
4948 <field name="name">D.N.C. pour amortissements dérogatoires</field>
4949 <field name="code">65941</field>
4950 <field name="type">other</field>
4951 <field name="user_type" ref="cpt_type_aut"/>
4952 <field name="parent_id" ref="pcg_6594"/>
4954 <record id="pcg_65942" model="account.account.template">
4955 <field name="name">D.N.C. pour plus-values en instance d'imposition</field>
4956 <field name="code">65942</field>
4957 <field name="type">other</field>
4958 <field name="user_type" ref="cpt_type_aut"/>
4959 <field name="parent_id" ref="pcg_6594"/>
4961 <record id="pcg_65944" model="account.account.template">
4962 <field name="name">D.N.C. pour investissements</field>
4963 <field name="code">65944</field>
4964 <field name="type">other</field>
4965 <field name="user_type" ref="cpt_type_aut"/>
4966 <field name="parent_id" ref="pcg_6594"/>
4968 <record id="pcg_65945" model="account.account.template">
4969 <field name="name">D.N.C. pour reconstitution de gisements</field>
4970 <field name="code">65945</field>
4971 <field name="type">other</field>
4972 <field name="user_type" ref="cpt_type_aut"/>
4973 <field name="parent_id" ref="pcg_6594"/>
4975 <record id="pcg_65946" model="account.account.template">
4976 <field name="name">D.N.C. pour acquisition et construction de logements</field>
4977 <field name="code">65946</field>
4978 <field name="type">other</field>
4979 <field name="user_type" ref="cpt_type_aut"/>
4980 <field name="parent_id" ref="pcg_6594"/>
4982 <record id="pcg_6595" model="account.account.template">
4983 <field name="name">Dotations non courantes aux provisions pour risques et charges</field>
4984 <field name="code">6595</field>
4985 <field name="type">view</field>
4986 <field name="user_type" ref="cpt_type_vue"/>
4987 <field name="parent_id" ref="pcg_659"/>
4989 <record id="pcg_65955" model="account.account.template">
4990 <field name="name">D.N.C. aux provisions pour risques et charges durables</field>
4991 <field name="code">65955</field>
4992 <field name="type">other</field>
4993 <field name="user_type" ref="cpt_type_aut"/>
4994 <field name="parent_id" ref="pcg_6595"/>
4996 <record id="pcg_65957" model="account.account.template">
4997 <field name="name">D.N.C. aux provisions pour risques et charges momentanés</field>
4998 <field name="code">65957</field>
4999 <field name="type">other</field>
5000 <field name="user_type" ref="cpt_type_aut"/>
5001 <field name="parent_id" ref="pcg_6595"/>
5003 <record id="pcg_6596" model="account.account.template">
5004 <field name="name">Dotations non courantes aux provisions pour dépréciation</field>
5005 <field name="code">6596</field>
5006 <field name="type">view</field>
5007 <field name="user_type" ref="cpt_type_vue"/>
5008 <field name="parent_id" ref="pcg_659"/>
5010 <record id="pcg_65962" model="account.account.template">
5011 <field name="name">D.N.C. aux provisions pour dépréciation de l'actif immobilisé</field>
5012 <field name="code">65962</field>
5013 <field name="type">other</field>
5014 <field name="user_type" ref="cpt_type_aut"/>
5015 <field name="parent_id" ref="pcg_6596"/>
5017 <record id="pcg_65963" model="account.account.template">
5018 <field name="name">D.N.C. aux provisions pour dépréciation de l'actif circulant</field>
5019 <field name="code">65963</field>
5020 <field name="type">other</field>
5021 <field name="user_type" ref="cpt_type_aut"/>
5022 <field name="parent_id" ref="pcg_6596"/>
5024 <record id="pcg_6598" model="account.account.template">
5025 <field name="name">Dotations non courantes des exercices antérieurs</field>
5026 <field name="code">6598</field>
5027 <field name="type">other</field>
5028 <field name="user_type" ref="cpt_type_aut"/>
5029 <field name="parent_id" ref="pcg_659"/>
5031 <record id="pcg_67" model="account.account.template">
5032 <field name="name">IMPOTS SUR LES RESULTATS</field>
5033 <field name="code">67</field>
5034 <field name="type">view</field>
5035 <field name="user_type" ref="cpt_type_reg"/>
5036 <field name="parent_id" ref="pcg_c6"/>
5038 <record id="pcg_670" model="account.account.template">
5039 <field name="name">Impôts sur les résultats</field>
5040 <field name="code">670</field>
5041 <field name="type">view</field>
5042 <field name="user_type" ref="cpt_type_vue"/>
5043 <field name="parent_id" ref="pcg_67"/>
5045 <record id="pcg_6701" model="account.account.template">
5046 <field name="name">Impôts sur les bénéfices</field>
5047 <field name="code">6701</field>
5048 <field name="type">other</field>
5049 <field name="user_type" ref="cpt_type_aut"/>
5050 <field name="parent_id" ref="pcg_670"/>
5052 <record id="pcg_6705" model="account.account.template">
5053 <field name="name">Imposition minimale annuelle des sociétés</field>
5054 <field name="code">6705</field>
5055 <field name="type">other</field>
5056 <field name="user_type" ref="cpt_type_aut"/>
5057 <field name="parent_id" ref="pcg_670"/>
5059 <record id="pcg_6708" model="account.account.template">
5060 <field name="name">Rappels et dégrèvements d'impôts sur les résultats</field>
5061 <field name="code">6708</field>
5062 <field name="type">other</field>
5063 <field name="user_type" ref="cpt_type_aut"/>
5064 <field name="parent_id" ref="pcg_670"/>
5066 <record id="pcg_c7" model="account.account.template">
5067 <field name="name">COMPTES DE PRODUITS</field>
5068 <field name="code">CLASSE 7</field>
5069 <field name="type">view</field>
5070 <field name="user_type" ref="cpt_type_vue"/>
5071 <field name="parent_id" ref="pcg_c67"/>
5073 <record id="pcg_71" model="account.account.template">
5074 <field name="name">PRODUITS D'EXPLOITATION</field>
5075 <field name="code">71</field>
5076 <field name="type">view</field>
5077 <field name="user_type" ref="cpt_type_vue"/>
5078 <field name="parent_id" ref="pcg_c7"/>
5080 <record id="pcg_711" model="account.account.template">
5081 <field name="name">Ventes de marchandises</field>
5082 <field name="code">711</field>
5083 <field name="type">view</field>
5084 <field name="user_type" ref="cpt_type_vue"/>
5085 <field name="parent_id" ref="pcg_71"/>
5087 <record id="pcg_7111" model="account.account.template">
5088 <field name="name">Ventes de marchandises au Maroc</field>
5089 <field name="code">7111</field>
5090 <field name="type">other</field>
5091 <field name="user_type" ref="cpt_type_pdt"/>
5092 <field name="parent_id" ref="pcg_711"/>
5094 <record id="pcg_7113" model="account.account.template">
5095 <field name="name">Ventes de marchandises à l'étranger</field>
5096 <field name="code">7113</field>
5097 <field name="type">other</field>
5098 <field name="user_type" ref="cpt_type_pdt"/>
5099 <field name="parent_id" ref="pcg_711"/>
5101 <record id="pcg_7118" model="account.account.template">
5102 <field name="name">Ventes de marchandises des exercices antérieurs</field>
5103 <field name="code">7118</field>
5104 <field name="type">other</field>
5105 <field name="user_type" ref="cpt_type_pdt"/>
5106 <field name="parent_id" ref="pcg_711"/>
5108 <record id="pcg_7119" model="account.account.template">
5109 <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
5110 <field name="code">7119</field>
5111 <field name="type">other</field>
5112 <field name="user_type" ref="cpt_type_pdt"/>
5113 <field name="parent_id" ref="pcg_711"/>
5115 <record id="pcg_712" model="account.account.template">
5116 <field name="name">Ventes de biens et services produits</field>
5117 <field name="code">712</field>
5118 <field name="type">view</field>
5119 <field name="user_type" ref="cpt_type_vue"/>
5120 <field name="parent_id" ref="pcg_71"/>
5122 <record id="pcg_7121" model="account.account.template">
5123 <field name="name">Ventes de biens produits au Maroc</field>
5124 <field name="code">7121</field>
5125 <field name="type">view</field>
5126 <field name="user_type" ref="cpt_type_vue"/>
5127 <field name="parent_id" ref="pcg_712"/>
5129 <record id="pcg_71211" model="account.account.template">
5130 <field name="name">Ventes de produits finis</field>
5131 <field name="code">71211</field>
5132 <field name="type">other</field>
5133 <field name="user_type" ref="cpt_type_pdt"/>
5134 <field name="parent_id" ref="pcg_7121"/>
5136 <record id="pcg_71212" model="account.account.template">
5137 <field name="name">Ventes de produits intermédiaires</field>
5138 <field name="code">71212</field>
5139 <field name="type">other</field>
5140 <field name="user_type" ref="cpt_type_pdt"/>
5141 <field name="parent_id" ref="pcg_7121"/>
5143 <record id="pcg_71217" model="account.account.template">
5144 <field name="name">Ventes de produits résiduels</field>
5145 <field name="code">71217</field>
5146 <field name="type">other</field>
5147 <field name="user_type" ref="cpt_type_pdt"/>
5148 <field name="parent_id" ref="pcg_7121"/>
5150 <record id="pcg_7122" model="account.account.template">
5151 <field name="name">Ventes de biens produits à l'étranger</field>
5152 <field name="code">7122</field>
5153 <field name="type">view</field>
5154 <field name="user_type" ref="cpt_type_vue"/>
5155 <field name="parent_id" ref="pcg_712"/>
5157 <record id="pcg_71221" model="account.account.template">
5158 <field name="name">Ventes de produits finis</field>
5159 <field name="code">71221</field>
5160 <field name="type">other</field>
5161 <field name="user_type" ref="cpt_type_pdt"/>
5162 <field name="parent_id" ref="pcg_7122"/>
5164 <record id="pcg_71222" model="account.account.template">
5165 <field name="name">Ventes de produits intermédiaires</field>
5166 <field name="code">71222</field>
5167 <field name="type">other</field>
5168 <field name="user_type" ref="cpt_type_pdt"/>
5169 <field name="parent_id" ref="pcg_7122"/>
5171 <record id="pcg_7124" model="account.account.template">
5172 <field name="name">Ventes de services produits au Maroc</field>
5173 <field name="code">7124</field>
5174 <field name="type">view</field>
5175 <field name="user_type" ref="cpt_type_vue"/>
5176 <field name="parent_id" ref="pcg_712"/>
5178 <record id="pcg_71241" model="account.account.template">
5179 <field name="name">Travaux</field>
5180 <field name="code">71241</field>
5181 <field name="type">other</field>
5182 <field name="user_type" ref="cpt_type_pdt"/>
5183 <field name="parent_id" ref="pcg_7124"/>
5185 <record id="pcg_71242" model="account.account.template">
5186 <field name="name">Etudes</field>
5187 <field name="code">71242</field>
5188 <field name="type">other</field>
5189 <field name="user_type" ref="cpt_type_pdt"/>
5190 <field name="parent_id" ref="pcg_7124"/>
5192 <record id="pcg_71243" model="account.account.template">
5193 <field name="name">Prestations de services</field>
5194 <field name="code">71243</field>
5195 <field name="type">other</field>
5196 <field name="user_type" ref="cpt_type_pdt"/>
5197 <field name="parent_id" ref="pcg_7124"/>
5199 <record id="pcg_7125" model="account.account.template">
5200 <field name="name">Ventes de services produits à l'étranger</field>
5201 <field name="code">7125</field>
5202 <field name="type">view</field>
5203 <field name="user_type" ref="cpt_type_vue"/>
5204 <field name="parent_id" ref="pcg_712"/>
5206 <record id="pcg_71251" model="account.account.template">
5207 <field name="name">Travaux</field>
5208 <field name="code">71251</field>
5209 <field name="type">other</field>
5210 <field name="user_type" ref="cpt_type_pdt"/>
5211 <field name="parent_id" ref="pcg_7125"/>
5213 <record id="pcg_71252" model="account.account.template">
5214 <field name="name">Etudes</field>
5215 <field name="code">71252</field>
5216 <field name="type">other</field>
5217 <field name="user_type" ref="cpt_type_pdt"/>
5218 <field name="parent_id" ref="pcg_7125"/>
5220 <record id="pcg_71253" model="account.account.template">
5221 <field name="name">Prestations de services</field>
5222 <field name="code">71253</field>
5223 <field name="type">other</field>
5224 <field name="user_type" ref="cpt_type_pdt"/>
5225 <field name="parent_id" ref="pcg_7125"/>
5227 <record id="pcg_7126" model="account.account.template">
5228 <field name="name">Redevances pour brevets, marques, droits et valeurs similaires</field>
5229 <field name="code">7126</field>
5230 <field name="type">other</field>
5231 <field name="user_type" ref="cpt_type_pdt"/>
5232 <field name="parent_id" ref="pcg_712"/>
5234 <record id="pcg_7127" model="account.account.template">
5235 <field name="name">Ventes de produits accessoires</field>
5236 <field name="code">7127</field>
5237 <field name="type">view</field>
5238 <field name="user_type" ref="cpt_type_vue"/>
5239 <field name="parent_id" ref="pcg_712"/>
5241 <record id="pcg_71271" model="account.account.template">
5242 <field name="name">Locations divers es reçues</field>
5243 <field name="code">71271</field>
5244 <field name="type">other</field>
5245 <field name="user_type" ref="cpt_type_pdt"/>
5246 <field name="parent_id" ref="pcg_7127"/>
5248 <record id="pcg_71272" model="account.account.template">
5249 <field name="name">Commissions et courtages reçus</field>
5250 <field name="code">71272</field>
5251 <field name="type">other</field>
5252 <field name="user_type" ref="cpt_type_pdt"/>
5253 <field name="parent_id" ref="pcg_7127"/>
5255 <record id="pcg_71273" model="account.account.template">
5256 <field name="name">Produits de services exploités dans l'intérêt du personnel</field>
5257 <field name="code">71273</field>
5258 <field name="type">other</field>
5259 <field name="user_type" ref="cpt_type_pdt"/>
5260 <field name="parent_id" ref="pcg_7127"/>
5262 <record id="pcg_71275" model="account.account.template">
5263 <field name="name">Bonis sur reprises d'emballages consignés</field>
5264 <field name="code">71275</field>
5265 <field name="type">other</field>
5266 <field name="user_type" ref="cpt_type_pdt"/>
5267 <field name="parent_id" ref="pcg_7127"/>
5269 <record id="pcg_71276" model="account.account.template">
5270 <field name="name">Ports et frais accessoires facturés</field>
5271 <field name="code">71276</field>
5272 <field name="type">other</field>
5273 <field name="user_type" ref="cpt_type_pdt"/>
5274 <field name="parent_id" ref="pcg_7127"/>
5276 <record id="pcg_71278" model="account.account.template">
5277 <field name="name">Autres ventes et produits accessoires</field>
5278 <field name="code">71278</field>
5279 <field name="type">other</field>
5280 <field name="user_type" ref="cpt_type_pdt"/>
5281 <field name="parent_id" ref="pcg_7127"/>
5283 <record id="pcg_7128" model="account.account.template">
5284 <field name="name">Ventes de biens et services produits des exercices antérieurs</field>
5285 <field name="code">7128</field>
5286 <field name="type">other</field>
5287 <field name="user_type" ref="cpt_type_pdt"/>
5288 <field name="parent_id" ref="pcg_712"/>
5290 <record id="pcg_7129" model="account.account.template">
5291 <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
5292 <field name="code">7129</field>
5293 <field name="type">view</field>
5294 <field name="user_type" ref="cpt_type_vue"/>
5295 <field name="parent_id" ref="pcg_712"/>
5297 <record id="pcg_71291" model="account.account.template">
5298 <field name="name">R,R,R accordées sur ventes au Maroc des biens produits</field>
5299 <field name="code">71291</field>
5300 <field name="type">other</field>
5301 <field name="user_type" ref="cpt_type_pdt"/>
5302 <field name="parent_id" ref="pcg_7129"/>
5304 <record id="pcg_71292" model="account.account.template">
5305 <field name="name">R,R,R accordées sur ventes à l'étranger des biens produits</field>
5306 <field name="code">71292</field>
5307 <field name="type">other</field>
5308 <field name="user_type" ref="cpt_type_pdt"/>
5309 <field name="parent_id" ref="pcg_7129"/>
5311 <record id="pcg_71294" model="account.account.template">
5312 <field name="name">R,R,R accordées sur ventes au Maroc des services produits</field>
5313 <field name="code">71294</field>
5314 <field name="type">other</field>
5315 <field name="user_type" ref="cpt_type_pdt"/>
5316 <field name="parent_id" ref="pcg_7129"/>
5318 <record id="pcg_71295" model="account.account.template">
5319 <field name="name">R,R,R accordées sur ventes à l'étranger des services produits</field>
5320 <field name="code">71295</field>
5321 <field name="type">other</field>
5322 <field name="user_type" ref="cpt_type_pdt"/>
5323 <field name="parent_id" ref="pcg_7129"/>
5325 <record id="pcg_71298" model="account.account.template">
5326 <field name="name">Rabais, remises et ristournes accordés sur ventes de B et S produits des exercices antérieurs</field>
5327 <field name="code">71298</field>
5328 <field name="type">other</field>
5329 <field name="user_type" ref="cpt_type_pdt"/>
5330 <field name="parent_id" ref="pcg_7129"/>
5332 <record id="pcg_713" model="account.account.template">
5333 <field name="name">Variation des stocks de produits</field>
5334 <field name="code">713</field>
5335 <field name="type">view</field>
5336 <field name="user_type" ref="cpt_type_vue"/>
5337 <field name="parent_id" ref="pcg_71"/>
5339 <record id="pcg_7131" model="account.account.template">
5340 <field name="name">Variation des stocks de produits en cours</field>
5341 <field name="code">7131</field>
5342 <field name="type">view</field>
5343 <field name="user_type" ref="cpt_type_vue"/>
5344 <field name="parent_id" ref="pcg_713"/>
5346 <record id="pcg_71311" model="account.account.template">
5347 <field name="name">Variation des stocks de biens produits en cours</field>
5348 <field name="code">71311</field>
5349 <field name="type">other</field>
5350 <field name="user_type" ref="cpt_type_pdt"/>
5351 <field name="parent_id" ref="pcg_7131"/>
5353 <record id="pcg_71312" model="account.account.template">
5354 <field name="name">Variation des stocks de produits intermédiaires en cours</field>
5355 <field name="code">71312</field>
5356 <field name="type">other</field>
5357 <field name="user_type" ref="cpt_type_pdt"/>
5358 <field name="parent_id" ref="pcg_7131"/>
5360 <record id="pcg_71317" model="account.account.template">
5361 <field name="name">Variation des stocks de produits résiduels en cours</field>
5362 <field name="code">71317</field>
5363 <field name="type">other</field>
5364 <field name="user_type" ref="cpt_type_pdt"/>
5365 <field name="parent_id" ref="pcg_7131"/>
5367 <record id="pcg_7132" model="account.account.template">
5368 <field name="name">Variation des stocks de biens produits</field>
5369 <field name="code">7132</field>
5370 <field name="type">view</field>
5371 <field name="user_type" ref="cpt_type_vue"/>
5372 <field name="parent_id" ref="pcg_713"/>
5374 <record id="pcg_71321" model="account.account.template">
5375 <field name="name">Variation des stocks de produits finis</field>
5376 <field name="code">71321</field>
5377 <field name="type">other</field>
5378 <field name="user_type" ref="cpt_type_pdt"/>
5379 <field name="parent_id" ref="pcg_7132"/>
5381 <record id="pcg_71322" model="account.account.template">
5382 <field name="name">Variation des stocks de produits intermédiaires</field>
5383 <field name="code">71322</field>
5384 <field name="type">other</field>
5385 <field name="user_type" ref="cpt_type_pdt"/>
5386 <field name="parent_id" ref="pcg_7132"/>
5388 <record id="pcg_71327" model="account.account.template">
5389 <field name="name">Variation des stocks de produits résiduels</field>
5390 <field name="code">71327</field>
5391 <field name="type">other</field>
5392 <field name="user_type" ref="cpt_type_pdt"/>
5393 <field name="parent_id" ref="pcg_7132"/>
5395 <record id="pcg_7134" model="account.account.template">
5396 <field name="name">Variation des stocks de services en cours</field>
5397 <field name="code">7134</field>
5398 <field name="type">view</field>
5399 <field name="user_type" ref="cpt_type_vue"/>
5400 <field name="parent_id" ref="pcg_713"/>
5402 <record id="pcg_71341" model="account.account.template">
5403 <field name="name">Variation des stocks de travaux en cours</field>
5404 <field name="code">71341</field>
5405 <field name="type">other</field>
5406 <field name="user_type" ref="cpt_type_pdt"/>
5407 <field name="parent_id" ref="pcg_7134"/>
5409 <record id="pcg_71342" model="account.account.template">
5410 <field name="name">Variation des stocks d'études en cours</field>
5411 <field name="code">71342</field>
5412 <field name="type">other</field>
5413 <field name="user_type" ref="cpt_type_pdt"/>
5414 <field name="parent_id" ref="pcg_7134"/>
5416 <record id="pcg_71343" model="account.account.template">
5417 <field name="name">Variation des stocks de prestations en cours</field>
5418 <field name="code">71343</field>
5419 <field name="type">other</field>
5420 <field name="user_type" ref="cpt_type_pdt"/>
5421 <field name="parent_id" ref="pcg_7134"/>
5423 <record id="pcg_714" model="account.account.template">
5424 <field name="name">Immobilisations produites par l'entreprise pour elle même</field>
5425 <field name="code">714</field>
5426 <field name="type">view</field>
5427 <field name="user_type" ref="cpt_type_vue"/>
5428 <field name="parent_id" ref="pcg_71"/>
5430 <record id="pcg_7141" model="account.account.template">
5431 <field name="name">Immobilisation en non valeurs produite</field>
5432 <field name="code">7141</field>
5433 <field name="type">other</field>
5434 <field name="user_type" ref="cpt_type_pdt"/>
5435 <field name="parent_id" ref="pcg_714"/>
5437 <record id="pcg_7142" model="account.account.template">
5438 <field name="name">Immobilisations incorporelles produites</field>
5439 <field name="code">7142</field>
5440 <field name="type">other</field>
5441 <field name="user_type" ref="cpt_type_pdt"/>
5442 <field name="parent_id" ref="pcg_714"/>
5444 <record id="pcg_7143" model="account.account.template">
5445 <field name="name">Immobilisations corporelles produites</field>
5446 <field name="code">7143</field>
5447 <field name="type">other</field>
5448 <field name="user_type" ref="cpt_type_pdt"/>
5449 <field name="parent_id" ref="pcg_714"/>
5451 <record id="pcg_7148" model="account.account.template">
5452 <field name="name">Immobilisations produites des exercices antérieurs</field>
5453 <field name="code">7148</field>
5454 <field name="type">other</field>
5455 <field name="user_type" ref="cpt_type_pdt"/>
5456 <field name="parent_id" ref="pcg_714"/>
5458 <record id="pcg_716" model="account.account.template">
5459 <field name="name">Subventions d'exploitation</field>
5460 <field name="code">716</field>
5461 <field name="type">view</field>
5462 <field name="user_type" ref="cpt_type_vue"/>
5463 <field name="parent_id" ref="pcg_71"/>
5465 <record id="pcg_7161" model="account.account.template">
5466 <field name="name">Subventions d'exploitations reçues de l'exercice</field>
5467 <field name="code">7161</field>
5468 <field name="type">other</field>
5469 <field name="user_type" ref="cpt_type_pdt"/>
5470 <field name="parent_id" ref="pcg_716"/>
5472 <record id="pcg_7168" model="account.account.template">
5473 <field name="name">Subventions d'exploitation reçues des exercices antérieurs</field>
5474 <field name="code">7168</field>
5475 <field name="type">other</field>
5476 <field name="user_type" ref="cpt_type_pdt"/>
5477 <field name="parent_id" ref="pcg_716"/>
5479 <record id="pcg_718" model="account.account.template">
5480 <field name="name">Autres produits d'exploitation</field>
5481 <field name="code">718</field>
5482 <field name="type">view</field>
5483 <field name="user_type" ref="cpt_type_vue"/>
5484 <field name="parent_id" ref="pcg_71"/>
5486 <record id="pcg_7181" model="account.account.template">
5487 <field name="name">Jetons de présence reçus</field>
5488 <field name="code">7181</field>
5489 <field name="type">other</field>
5490 <field name="user_type" ref="cpt_type_pdt"/>
5491 <field name="parent_id" ref="pcg_718"/>
5493 <record id="pcg_7182" model="account.account.template">
5494 <field name="name">Revenus des immeubles non affectés à l'exploitation</field>
5495 <field name="code">7182</field>
5496 <field name="type">other</field>
5497 <field name="user_type" ref="cpt_type_pdt"/>
5498 <field name="parent_id" ref="pcg_718"/>
5500 <record id="pcg_7185" model="account.account.template">
5501 <field name="name">Profits sur opérations faites en commun</field>
5502 <field name="code">7185</field>
5503 <field name="type">other</field>
5504 <field name="user_type" ref="cpt_type_pdt"/>
5505 <field name="parent_id" ref="pcg_718"/>
5507 <record id="pcg_7186" model="account.account.template">
5508 <field name="name">Transfert de pertes sur opérations faites en commun</field>
5509 <field name="code">7186</field>
5510 <field name="type">other</field>
5511 <field name="user_type" ref="cpt_type_pdt"/>
5512 <field name="parent_id" ref="pcg_718"/>
5514 <record id="pcg_7188" model="account.account.template">
5515 <field name="name">Autres produits d'exploitation des exercices antérieurs</field>
5516 <field name="code">7188</field>
5517 <field name="type">other</field>
5518 <field name="user_type" ref="cpt_type_pdt"/>
5519 <field name="parent_id" ref="pcg_718"/>
5521 <record id="pcg_719" model="account.account.template">
5522 <field name="name">Reprise d'exploitation, transferts de charges</field>
5523 <field name="code">719</field>
5524 <field name="type">view</field>
5525 <field name="user_type" ref="cpt_type_vue"/>
5526 <field name="parent_id" ref="pcg_71"/>
5528 <record id="pcg_7191" model="account.account.template">
5529 <field name="name">Reprises sur amortissements de l'immobilisation en non valeurs</field>
5530 <field name="code">7191</field>
5531 <field name="type">other</field>
5532 <field name="user_type" ref="cpt_type_pdt"/>
5533 <field name="parent_id" ref="pcg_719"/>
5535 <record id="pcg_7192" model="account.account.template">
5536 <field name="name">Reprises sur amortissements des immobilisations incorporelles</field>
5537 <field name="code">7192</field>
5538 <field name="type">other</field>
5539 <field name="user_type" ref="cpt_type_pdt"/>
5540 <field name="parent_id" ref="pcg_719"/>
5542 <record id="pcg_7193" model="account.account.template">
5543 <field name="name">Reprises sur amortissements des immobilisations corporelles</field>
5544 <field name="code">7193</field>
5545 <field name="type">other</field>
5546 <field name="user_type" ref="cpt_type_pdt"/>
5547 <field name="parent_id" ref="pcg_719"/>
5549 <record id="pcg_7194" model="account.account.template">
5550 <field name="name">Reprises sur provisions pour dépréciation des immobilisations</field>
5551 <field name="code">7194</field>
5552 <field name="type">other</field>
5553 <field name="user_type" ref="cpt_type_pdt"/>
5554 <field name="parent_id" ref="pcg_719"/>
5556 <record id="pcg_7195" model="account.account.template">
5557 <field name="name">Reprises sur provisions pour risques et charges</field>
5558 <field name="code">7195</field>
5559 <field name="type">other</field>
5560 <field name="user_type" ref="cpt_type_pdt"/>
5561 <field name="parent_id" ref="pcg_719"/>
5563 <record id="pcg_7196" model="account.account.template">
5564 <field name="name">Reprises sur provisions pour dépréciation de l'actif circulant</field>
5565 <field name="code">7196</field>
5566 <field name="type">other</field>
5567 <field name="user_type" ref="cpt_type_pdt"/>
5568 <field name="parent_id" ref="pcg_719"/>
5570 <record id="pcg_7197" model="account.account.template">
5571 <field name="name">Transferts des charges d'exploitation</field>
5572 <field name="code">7197</field>
5573 <field name="type">view</field>
5574 <field name="user_type" ref="cpt_type_vue"/>
5575 <field name="parent_id" ref="pcg_719"/>
5577 <record id="pcg_71971" model="account.account.template">
5578 <field name="name">T,C,E - Achats de marchandises</field>
5579 <field name="code">71971</field>
5580 <field name="type">other</field>
5581 <field name="user_type" ref="cpt_type_pdt"/>
5582 <field name="parent_id" ref="pcg_7197"/>
5584 <record id="pcg_71972" model="account.account.template">
5585 <field name="name">T,C,E - Achats consommés de matières et fournitures</field>
5586 <field name="code">71972</field>
5587 <field name="type">other</field>
5588 <field name="user_type" ref="cpt_type_pdt"/>
5589 <field name="parent_id" ref="pcg_7197"/>
5591 <record id="pcg_71973" model="account.account.template">
5592 <field name="name">T,C,E-Autres charges externes</field>
5593 <field name="code">71973</field>
5594 <field name="type">other</field>
5595 <field name="user_type" ref="cpt_type_pdt"/>
5596 <field name="parent_id" ref="pcg_7197"/>
5598 <record id="pcg_71975" model="account.account.template">
5599 <field name="name">T,C,E - Impôts et taxes</field>
5600 <field name="code">71975</field>
5601 <field name="type">other</field>
5602 <field name="user_type" ref="cpt_type_pdt"/>
5603 <field name="parent_id" ref="pcg_7197"/>
5605 <record id="pcg_71976" model="account.account.template">
5606 <field name="name">T,C,E - Charges de personnel</field>
5607 <field name="code">71976</field>
5608 <field name="type">other</field>
5609 <field name="user_type" ref="cpt_type_pdt"/>
5610 <field name="parent_id" ref="pcg_7197"/>
5612 <record id="pcg_71978" model="account.account.template">
5613 <field name="name">T,C,E - Autres charges d'exploitation</field>
5614 <field name="code">71978</field>
5615 <field name="type">other</field>
5616 <field name="user_type" ref="cpt_type_pdt"/>
5617 <field name="parent_id" ref="pcg_7197"/>
5619 <record id="pcg_7198" model="account.account.template">
5620 <field name="name">Reprises sur amortissements et provisions des exercices antérieurs</field>
5621 <field name="code">7198</field>
5622 <field name="type">view</field>
5623 <field name="user_type" ref="cpt_type_vue"/>
5624 <field name="parent_id" ref="pcg_719"/>
5626 <record id="pcg_71981" model="account.account.template">
5627 <field name="name">Reprises sur amortissements des exercices antérieurs</field>
5628 <field name="code">71981</field>
5629 <field name="type">other</field>
5630 <field name="user_type" ref="cpt_type_pdt"/>
5631 <field name="parent_id" ref="pcg_7198"/>
5633 <record id="pcg_71984" model="account.account.template">
5634 <field name="name">Reprises sur provisions des exercices antérieurs</field>
5635 <field name="code">71984</field>
5636 <field name="type">other</field>
5637 <field name="user_type" ref="cpt_type_pdt"/>
5638 <field name="parent_id" ref="pcg_7198"/>
5640 <record id="pcg_73" model="account.account.template">
5641 <field name="name">PRODUITS FINANCIERS</field>
5642 <field name="code">73</field>
5643 <field name="type">view</field>
5644 <field name="user_type" ref="cpt_type_vue"/>
5645 <field name="parent_id" ref="pcg_c7"/>
5647 <record id="pcg_732" model="account.account.template">
5648 <field name="name">Produits des titres de participation et des autres titres immobilisés</field>
5649 <field name="code">732</field>
5650 <field name="type">view</field>
5651 <field name="user_type" ref="cpt_type_vue"/>
5652 <field name="parent_id" ref="pcg_73"/>
5654 <record id="pcg_7321" model="account.account.template">
5655 <field name="name">Revenus des titres de participation</field>
5656 <field name="code">7321</field>
5657 <field name="type">other</field>
5658 <field name="user_type" ref="cpt_type_pdt"/>
5659 <field name="parent_id" ref="pcg_732"/>
5661 <record id="pcg_7325" model="account.account.template">
5662 <field name="name">Revenus des titres immobilisés</field>
5663 <field name="code">7325</field>
5664 <field name="type">other</field>
5665 <field name="user_type" ref="cpt_type_pdt"/>
5666 <field name="parent_id" ref="pcg_732"/>
5668 <record id="pcg_7328" model="account.account.template">
5669 <field name="name">Produits des titres de participation et des autres titres immobilisés des exercices antérieurs</field>
5670 <field name="code">7328</field>
5671 <field name="type">other</field>
5672 <field name="user_type" ref="cpt_type_pdt"/>
5673 <field name="parent_id" ref="pcg_732"/>
5675 <record id="pcg_733" model="account.account.template">
5676 <field name="name">Gains de change</field>
5677 <field name="code">733</field>
5678 <field name="type">view</field>
5679 <field name="user_type" ref="cpt_type_vue"/>
5680 <field name="parent_id" ref="pcg_73"/>
5682 <record id="pcg_7331" model="account.account.template">
5683 <field name="name">Gains de change propres à l'exercice</field>
5684 <field name="code">7331</field>
5685 <field name="type">other</field>
5686 <field name="user_type" ref="cpt_type_pdt"/>
5687 <field name="parent_id" ref="pcg_733"/>
5689 <record id="pcg_7338" model="account.account.template">
5690 <field name="name">Gains de change des exercices antérieurs</field>
5691 <field name="code">7338</field>
5692 <field name="type">other</field>
5693 <field name="user_type" ref="cpt_type_pdt"/>
5694 <field name="parent_id" ref="pcg_733"/>
5696 <record id="pcg_738" model="account.account.template">
5697 <field name="name">Intérêts et autres produits financiers</field>
5698 <field name="code">738</field>
5699 <field name="type">view</field>
5700 <field name="user_type" ref="cpt_type_vue"/>
5701 <field name="parent_id" ref="pcg_73"/>
5703 <record id="pcg_7381" model="account.account.template">
5704 <field name="name">Intérêts et produits assimilés</field>
5705 <field name="code">7381</field>
5706 <field name="type">view</field>
5707 <field name="user_type" ref="cpt_type_vue"/>
5708 <field name="parent_id" ref="pcg_738"/>
5710 <record id="pcg_73811" model="account.account.template">
5711 <field name="name">Intérêts des prêts</field>
5712 <field name="code">73811</field>
5713 <field name="type">other</field>
5714 <field name="user_type" ref="cpt_type_pdt"/>
5715 <field name="parent_id" ref="pcg_7381"/>
5717 <record id="pcg_73813" model="account.account.template">
5718 <field name="name">Revenus des autres créances financières</field>
5719 <field name="code">73813</field>
5720 <field name="type">other</field>
5721 <field name="user_type" ref="cpt_type_pdt"/>
5722 <field name="parent_id" ref="pcg_7381"/>
5724 <record id="pcg_7383" model="account.account.template">
5725 <field name="name">Revenus des créances rattachées à des participations</field>
5726 <field name="code">7383</field>
5727 <field name="type">other</field>
5728 <field name="user_type" ref="cpt_type_pdt"/>
5729 <field name="parent_id" ref="pcg_738"/>
5731 <record id="pcg_7384" model="account.account.template">
5732 <field name="name">Revenus des titres et valeurs de placement</field>
5733 <field name="code">7384</field>
5734 <field name="type">other</field>
5735 <field name="user_type" ref="cpt_type_pdt"/>
5736 <field name="parent_id" ref="pcg_738"/>
5738 <record id="pcg_7385" model="account.account.template">
5739 <field name="name">Produits nets sur cessions de titres et valeurs de placement</field>
5740 <field name="code">7385</field>
5741 <field name="type">other</field>
5742 <field name="user_type" ref="cpt_type_pdt"/>
5743 <field name="parent_id" ref="pcg_738"/>
5745 <record id="pcg_7386" model="account.account.template">
5746 <field name="name">Escomptes obtenus</field>
5747 <field name="code">7386</field>
5748 <field name="type">other</field>
5749 <field name="user_type" ref="cpt_type_pdt"/>
5750 <field name="parent_id" ref="pcg_738"/>
5752 <record id="pcg_7388" model="account.account.template">
5753 <field name="name">Intérêts et autres produits financiers des exercices antérieurs</field>
5754 <field name="code">7388</field>
5755 <field name="type">other</field>
5756 <field name="user_type" ref="cpt_type_pdt"/>
5757 <field name="parent_id" ref="pcg_738"/>
5759 <record id="pcg_739" model="account.account.template">
5760 <field name="name">Reprises financières, transferts de charges</field>
5761 <field name="code">739</field>
5762 <field name="type">view</field>
5763 <field name="user_type" ref="cpt_type_vue"/>
5764 <field name="parent_id" ref="pcg_73"/>
5766 <record id="pcg_7391" model="account.account.template">
5767 <field name="name">Reprises sur amortissements des primes de remboursement des obligations</field>
5768 <field name="code">7391</field>
5769 <field name="type">other</field>
5770 <field name="user_type" ref="cpt_type_pdt"/>
5771 <field name="parent_id" ref="pcg_739"/>
5773 <record id="pcg_7392" model="account.account.template">
5774 <field name="name">Reprises sur provisions pour dépréciation des immobilisations financières</field>
5775 <field name="code">7392</field>
5776 <field name="type">other</field>
5777 <field name="user_type" ref="cpt_type_pdt"/>
5778 <field name="parent_id" ref="pcg_739"/>
5780 <record id="pcg_7393" model="account.account.template">
5781 <field name="name">Reprises sur provisions pour risques et charges financières</field>
5782 <field name="code">7393</field>
5783 <field name="type">other</field>
5784 <field name="user_type" ref="cpt_type_pdt"/>
5785 <field name="parent_id" ref="pcg_739"/>
5787 <record id="pcg_7394" model="account.account.template">
5788 <field name="name">Reprise sur provisions pour dépréciation des titres et valeurs de placement</field>
5789 <field name="code">7394</field>
5790 <field name="type">other</field>
5791 <field name="user_type" ref="cpt_type_pdt"/>
5792 <field name="parent_id" ref="pcg_739"/>
5794 <record id="pcg_7396" model="account.account.template">
5795 <field name="name">Reprises sur provisions pour dépréciation des comptes de trésorerie</field>
5796 <field name="code">7396</field>
5797 <field name="type">other</field>
5798 <field name="user_type" ref="cpt_type_pdt"/>
5799 <field name="parent_id" ref="pcg_739"/>
5801 <record id="pcg_7397" model="account.account.template">
5802 <field name="name">Transfert de charges financières</field>
5803 <field name="code">7397</field>
5804 <field name="type">view</field>
5805 <field name="user_type" ref="cpt_type_vue"/>
5806 <field name="parent_id" ref="pcg_739"/>
5808 <record id="pcg_73971" model="account.account.template">
5809 <field name="name">Transfert - Charges d'intérêts</field>
5810 <field name="code">73971</field>
5811 <field name="type">other</field>
5812 <field name="user_type" ref="cpt_type_pdt"/>
5813 <field name="parent_id" ref="pcg_7397"/>
5815 <record id="pcg_73973" model="account.account.template">
5816 <field name="name">Transfert - Pertes de change</field>
5817 <field name="code">73973</field>
5818 <field name="type">other</field>
5819 <field name="user_type" ref="cpt_type_pdt"/>
5820 <field name="parent_id" ref="pcg_7397"/>
5822 <record id="pcg_73978" model="account.account.template">
5823 <field name="name">Transfert - Autres charges financières</field>
5824 <field name="code">73978</field>
5825 <field name="type">other</field>
5826 <field name="user_type" ref="cpt_type_pdt"/>
5827 <field name="parent_id" ref="pcg_7397"/>
5829 <record id="pcg_7398" model="account.account.template">
5830 <field name="name">Reprises sur dotations financières des exercices antérieurs</field>
5831 <field name="code">7398</field>
5832 <field name="type">other</field>
5833 <field name="user_type" ref="cpt_type_pdt"/>
5834 <field name="parent_id" ref="pcg_739"/>
5836 <record id="pcg_75" model="account.account.template">
5837 <field name="name">PRODUITS NON COURANTS</field>
5838 <field name="code">75</field>
5839 <field name="type">view</field>
5840 <field name="user_type" ref="cpt_type_vue"/>
5841 <field name="parent_id" ref="pcg_c7"/>
5843 <record id="pcg_751" model="account.account.template">
5844 <field name="name">Produits des cessions d'immobilisations</field>
5845 <field name="code">751</field>
5846 <field name="type">view</field>
5847 <field name="user_type" ref="cpt_type_vue"/>
5848 <field name="parent_id" ref="pcg_75"/>
5850 <record id="pcg_7512" model="account.account.template">
5851 <field name="name">Produits des cessions des immobilisations incorporelles</field>
5852 <field name="code">7512</field>
5853 <field name="type">other</field>
5854 <field name="user_type" ref="cpt_type_pdt"/>
5855 <field name="parent_id" ref="pcg_751"/>
5857 <record id="pcg_7513" model="account.account.template">
5858 <field name="name">Produits des cessions des immobilisations corporelles</field>
5859 <field name="code">7513</field>
5860 <field name="type">other</field>
5861 <field name="user_type" ref="cpt_type_pdt"/>
5862 <field name="parent_id" ref="pcg_751"/>
5864 <record id="pcg_7514" model="account.account.template">
5865 <field name="name">Produits des cessions des immobilisations financières (droits de propriété)</field>
5866 <field name="code">7514</field>
5867 <field name="type">other</field>
5868 <field name="user_type" ref="cpt_type_pdt"/>
5869 <field name="parent_id" ref="pcg_751"/>
5871 <record id="pcg_7518" model="account.account.template">
5872 <field name="name">Produits des cessions des immobilisations des exercices antérieurs</field>
5873 <field name="code">7518</field>
5874 <field name="type">other</field>
5875 <field name="user_type" ref="cpt_type_pdt"/>
5876 <field name="parent_id" ref="pcg_751"/>
5878 <record id="pcg_756" model="account.account.template">
5879 <field name="name">Subventions d'équilibre</field>
5880 <field name="code">756</field>
5881 <field name="type">view</field>
5882 <field name="user_type" ref="cpt_type_vue"/>
5883 <field name="parent_id" ref="pcg_75"/>
5885 <record id="pcg_7561" model="account.account.template">
5886 <field name="name">Subventions d'équilibre reçues de l'exercice</field>
5887 <field name="code">7561</field>
5888 <field name="type">other</field>
5889 <field name="user_type" ref="cpt_type_pdt"/>
5890 <field name="parent_id" ref="pcg_756"/>
5892 <record id="pcg_7568" model="account.account.template">
5893 <field name="name">Subventions d'équilibre reçues des exercices antérieurs</field>
5894 <field name="code">7568</field>
5895 <field name="type">other</field>
5896 <field name="user_type" ref="cpt_type_pdt"/>
5897 <field name="parent_id" ref="pcg_756"/>
5899 <record id="pcg_757" model="account.account.template">
5900 <field name="name">Reprise sur subventions d'investissements</field>
5901 <field name="code">757</field>
5902 <field name="type">view</field>
5903 <field name="user_type" ref="cpt_type_vue"/>
5904 <field name="parent_id" ref="pcg_75"/>
5906 <record id="pcg_7577" model="account.account.template">
5907 <field name="name">Reprises sur subventions d'investissement de l'exercice</field>
5908 <field name="code">7577</field>
5909 <field name="type">other</field>
5910 <field name="user_type" ref="cpt_type_pdt"/>
5911 <field name="parent_id" ref="pcg_757"/>
5913 <record id="pcg_7578" model="account.account.template">
5914 <field name="name">Reprises sur subventions d'investissement des exercices antérieurs</field>
5915 <field name="code">7578</field>
5916 <field name="type">other</field>
5917 <field name="user_type" ref="cpt_type_pdt"/>
5918 <field name="parent_id" ref="pcg_757"/>
5920 <record id="pcg_758" model="account.account.template">
5921 <field name="name">Autres produits non courants</field>
5922 <field name="code">758</field>
5923 <field name="type">view</field>
5924 <field name="user_type" ref="cpt_type_vue"/>
5925 <field name="parent_id" ref="pcg_75"/>
5927 <record id="pcg_7581" model="account.account.template">
5928 <field name="name">Pénalités et dédits reçus</field>
5929 <field name="code">7581</field>
5930 <field name="type">view</field>
5931 <field name="user_type" ref="cpt_type_vue"/>
5932 <field name="parent_id" ref="pcg_758"/>
5934 <record id="pcg_75811" model="account.account.template">
5935 <field name="name">Pénalités reçues sur marchés</field>
5936 <field name="code">75811</field>
5937 <field name="type">other</field>
5938 <field name="user_type" ref="cpt_type_pdt"/>
5939 <field name="parent_id" ref="pcg_7581"/>
5941 <record id="pcg_75812" model="account.account.template">
5942 <field name="name">Dédits reçus</field>
5943 <field name="code">75812</field>
5944 <field name="type">other</field>
5945 <field name="user_type" ref="cpt_type_pdt"/>
5946 <field name="parent_id" ref="pcg_7581"/>
5948 <record id="pcg_7582" model="account.account.template">
5949 <field name="name">Dégrèvement d'impôts (autres que l'impôt sur les résultats)</field>
5950 <field name="code">7582</field>
5951 <field name="type">other</field>
5952 <field name="user_type" ref="cpt_type_pdt"/>
5953 <field name="parent_id" ref="pcg_758"/>
5955 <record id="pcg_7585" model="account.account.template">
5956 <field name="name">Rentrées sur créances soldées</field>
5957 <field name="code">7585</field>
5958 <field name="type">other</field>
5959 <field name="user_type" ref="cpt_type_pdt"/>
5960 <field name="parent_id" ref="pcg_758"/>
5962 <record id="pcg_7586" model="account.account.template">
5963 <field name="name">Dons, libéralités et lots reçus</field>
5964 <field name="code">7586</field>
5965 <field name="type">view</field>
5966 <field name="user_type" ref="cpt_type_vue"/>
5967 <field name="parent_id" ref="pcg_758"/>
5969 <record id="pcg_75861" model="account.account.template">
5970 <field name="name">Dons</field>
5971 <field name="code">75861</field>
5972 <field name="type">other</field>
5973 <field name="user_type" ref="cpt_type_pdt"/>
5974 <field name="parent_id" ref="pcg_7586"/>
5976 <record id="pcg_75862" model="account.account.template">
5977 <field name="name">Libéralités</field>
5978 <field name="code">75862</field>
5979 <field name="type">other</field>
5980 <field name="user_type" ref="cpt_type_pdt"/>
5981 <field name="parent_id" ref="pcg_7586"/>
5983 <record id="pcg_75863" model="account.account.template">
5984 <field name="name">Lots</field>
5985 <field name="code">75863</field>
5986 <field name="type">other</field>
5987 <field name="user_type" ref="cpt_type_pdt"/>
5988 <field name="parent_id" ref="pcg_7586"/>
5990 <record id="pcg_7588" model="account.account.template">
5991 <field name="name">Autres produits non courants des exercices antérieurs</field>
5992 <field name="code">7588</field>
5993 <field name="type">other</field>
5994 <field name="user_type" ref="cpt_type_pdt"/>
5995 <field name="parent_id" ref="pcg_758"/>
5997 <record id="pcg_759" model="account.account.template">
5998 <field name="name">Reprises non courantes</field>
5999 <field name="code">759</field>
6000 <field name="type">view</field>
6001 <field name="user_type" ref="cpt_type_vue"/>
6002 <field name="parent_id" ref="pcg_75"/>
6004 <record id="pcg_7591" model="account.account.template">
6005 <field name="name">Reprises non courantes sur amortissements exceptionnels des immobilisations</field>
6006 <field name="code">7591</field>
6007 <field name="type">view</field>
6008 <field name="user_type" ref="cpt_type_vue"/>
6009 <field name="parent_id" ref="pcg_759"/>
6011 <record id="pcg_75911" model="account.account.template">
6012 <field name="name">R,A,E des immobilisations en non valeur</field>
6013 <field name="code">75911</field>
6014 <field name="type">other</field>
6015 <field name="user_type" ref="cpt_type_pdt"/>
6016 <field name="parent_id" ref="pcg_7591"/>
6018 <record id="pcg_75912" model="account.account.template">
6019 <field name="name">R,A,E des immobilisations incorporelles</field>
6020 <field name="code">75912</field>
6021 <field name="type">other</field>
6022 <field name="user_type" ref="cpt_type_pdt"/>
6023 <field name="parent_id" ref="pcg_7591"/>
6025 <record id="pcg_75913" model="account.account.template">
6026 <field name="name">R,A,E des immobilisations corporelles</field>
6027 <field name="code">75913</field>
6028 <field name="type">other</field>
6029 <field name="user_type" ref="cpt_type_pdt"/>
6030 <field name="parent_id" ref="pcg_7591"/>
6032 <record id="pcg_7594" model="account.account.template">
6033 <field name="name">Reprises non courantes sur provisions réglementées</field>
6034 <field name="code">7594</field>
6035 <field name="type">view</field>
6036 <field name="user_type" ref="cpt_type_vue"/>
6037 <field name="parent_id" ref="pcg_759"/>
6039 <record id="pcg_75941" model="account.account.template">
6040 <field name="name">Reprises sur amortissements dérogatoires</field>
6041 <field name="code">75941</field>
6042 <field name="type">other</field>
6043 <field name="user_type" ref="cpt_type_pdt"/>
6044 <field name="parent_id" ref="pcg_7594"/>
6046 <record id="pcg_75942" model="account.account.template">
6047 <field name="name">Reprises sur plus-values en instance d'imposition</field>
6048 <field name="code">75942</field>
6049 <field name="type">other</field>
6050 <field name="user_type" ref="cpt_type_pdt"/>
6051 <field name="parent_id" ref="pcg_7594"/>
6053 <record id="pcg_75944" model="account.account.template">
6054 <field name="name">Reprises sur provisions pour investissements</field>
6055 <field name="code">75944</field>
6056 <field name="type">other</field>
6057 <field name="user_type" ref="cpt_type_pdt"/>
6058 <field name="parent_id" ref="pcg_7594"/>
6060 <record id="pcg_75945" model="account.account.template">
6061 <field name="name">Reprises sur provisions pour reconstitution de gisements</field>
6062 <field name="code">75945</field>
6063 <field name="type">other</field>
6064 <field name="user_type" ref="cpt_type_pdt"/>
6065 <field name="parent_id" ref="pcg_7594"/>
6067 <record id="pcg_75946" model="account.account.template">
6068 <field name="name">Reprises sur provisions pour acquisition et construction de logements</field>
6069 <field name="code">75946</field>
6070 <field name="type">other</field>
6071 <field name="user_type" ref="cpt_type_pdt"/>
6072 <field name="parent_id" ref="pcg_7594"/>
6074 <record id="pcg_7595" model="account.account.template">
6075 <field name="name">Reprises non courantes sur provisions pour risques et charges</field>
6076 <field name="code">7595</field>
6077 <field name="type">view</field>
6078 <field name="user_type" ref="cpt_type_vue"/>
6079 <field name="parent_id" ref="pcg_759"/>
6081 <record id="pcg_75955" model="account.account.template">
6082 <field name="name">Reprises sur provisions pour risques et charges durables</field>
6083 <field name="code">75955</field>
6084 <field name="type">other</field>
6085 <field name="user_type" ref="cpt_type_pdt"/>
6086 <field name="parent_id" ref="pcg_7595"/>
6088 <record id="pcg_75957" model="account.account.template">
6089 <field name="name">Reprises sur provisions pour risques et charges momentanés</field>
6090 <field name="code">75957</field>
6091 <field name="type">other</field>
6092 <field name="user_type" ref="cpt_type_pdt"/>
6093 <field name="parent_id" ref="pcg_7595"/>
6095 <record id="pcg_7596" model="account.account.template">
6096 <field name="name">Reprises non courantes sur provisions pour dépréciation</field>
6097 <field name="code">7596</field>
6098 <field name="type">view</field>
6099 <field name="user_type" ref="cpt_type_vue"/>
6100 <field name="parent_id" ref="pcg_759"/>
6102 <record id="pcg_75962" model="account.account.template">
6103 <field name="name">R,N,C sur provisions pour dépréciation de l'actif immobilisé</field>
6104 <field name="code">75962</field>
6105 <field name="type">other</field>
6106 <field name="user_type" ref="cpt_type_pdt"/>
6107 <field name="parent_id" ref="pcg_7596"/>
6109 <record id="pcg_75963" model="account.account.template">
6110 <field name="name">R,N,C sur provisions pour dépréciation de l'actif circulant</field>
6111 <field name="code">75963</field>
6112 <field name="type">other</field>
6113 <field name="user_type" ref="cpt_type_pdt"/>
6114 <field name="parent_id" ref="pcg_7596"/>
6116 <record id="pcg_7597" model="account.account.template">
6117 <field name="name">Transferts de charges non courantes</field>
6118 <field name="code">7597</field>
6119 <field name="type">other</field>
6120 <field name="user_type" ref="cpt_type_pdt"/>
6121 <field name="parent_id" ref="pcg_759"/>
6123 <record id="pcg_7598" model="account.account.template">
6124 <field name="name">Reprises non courantes des exercices antérieurs.</field>
6125 <field name="code">7598</field>
6126 <field name="type">other</field>
6127 <field name="user_type" ref="cpt_type_pdt"/>
6128 <field name="parent_id" ref="pcg_759"/>
6130 <record id="pcg_81" model="account.account.template">
6131 <field name="name">RESULTAT D'EXPLOITATION</field>
6132 <field name="code">81</field>
6133 <field name="type">view</field>
6134 <field name="user_type" ref="cpt_type_vue"/>
6135 <field name="parent_id" ref="pcg_c8"/>
6137 <record id="pcg_810" model="account.account.template">
6138 <field name="name">Résultat d'exploitation</field>
6139 <field name="code">810</field>
6140 <field name="type">view</field>
6141 <field name="user_type" ref="cpt_type_vue"/>
6142 <field name="parent_id" ref="pcg_81"/>
6144 <record id="pcg_811" model="account.account.template">
6145 <field name="name">Marge brute</field>
6146 <field name="code">811</field>
6147 <field name="type">view</field>
6148 <field name="user_type" ref="cpt_type_vue"/>
6149 <field name="parent_id" ref="pcg_81"/>
6151 <record id="pcg_814" model="account.account.template">
6152 <field name="name">Valeur ajoutée</field>
6153 <field name="code">814</field>
6154 <field name="type">view</field>
6155 <field name="user_type" ref="cpt_type_vue"/>
6156 <field name="parent_id" ref="pcg_81"/>
6158 <record id="pcg_817" model="account.account.template">
6159 <field name="name">Excédent brut d'exploitation</field>
6160 <field name="code">817</field>
6161 <field name="type">view</field>
6162 <field name="user_type" ref="cpt_type_vue"/>
6163 <field name="parent_id" ref="pcg_81"/>
6165 <record id="pcg_8171" model="account.account.template">
6166 <field name="name">Excédent brut d'exploitation (créditeur)</field>
6167 <field name="code">8171</field>
6168 <field name="type">view</field>
6169 <field name="user_type" ref="cpt_type_vue"/>
6170 <field name="parent_id" ref="pcg_817"/>
6172 <record id="pcg_8179" model="account.account.template">
6173 <field name="name">Insuffisance brute d'exploitation (débiteur)</field>
6174 <field name="code">8179</field>
6175 <field name="type">view</field>
6176 <field name="user_type" ref="cpt_type_vue"/>
6177 <field name="parent_id" ref="pcg_817"/>
6179 <record id="pcg_83" model="account.account.template">
6180 <field name="name">RESULTAT FINANCIER</field>
6181 <field name="code">83</field>
6182 <field name="type">view</field>
6183 <field name="user_type" ref="cpt_type_vue"/>
6184 <field name="parent_id" ref="pcg_c8"/>
6186 <record id="pcg_84" model="account.account.template">
6187 <field name="name">RESULTAT COURANT</field>
6188 <field name="code">84</field>
6189 <field name="type">view</field>
6190 <field name="user_type" ref="cpt_type_vue"/>
6191 <field name="parent_id" ref="pcg_c8"/>
6193 <record id="pcg_85" model="account.account.template">
6194 <field name="name">RESULTAT NON COURANT</field>
6195 <field name="code">85</field>
6196 <field name="type">view</field>
6197 <field name="user_type" ref="cpt_type_vue"/>
6198 <field name="parent_id" ref="pcg_c8"/>
6200 <record id="pcg_86" model="account.account.template">
6201 <field name="name">RESULTAT AVANT IMPOTS</field>
6202 <field name="code">86</field>
6203 <field name="type">view</field>
6204 <field name="user_type" ref="cpt_type_vue"/>
6205 <field name="parent_id" ref="pcg_c8"/>
6207 <record id="pcg_88" model="account.account.template">
6208 <field name="name">RESULTAT APRES IMPOTS</field>
6209 <field name="code">88</field>
6210 <field name="type">view</field>
6211 <field name="user_type" ref="cpt_type_vue"/>
6212 <field name="parent_id" ref="pcg_c8"/>