From 282dc0177f4c811aa42e064dc0fcd232d47d3a4f Mon Sep 17 00:00:00 2001 From: Alexandre SPANGARO Date: Mon, 20 Jan 2020 09:45:07 +0100 Subject: [PATCH] NEW : Add French association chart of accounts 2018 --- .../install/mysql/data/llx_accounting_abc.sql | 2 + .../mysql/data/llx_accounting_account_fr.sql | 116 ++++++++++++++++++ 2 files changed, 118 insertions(+) diff --git a/htdocs/install/mysql/data/llx_accounting_abc.sql b/htdocs/install/mysql/data/llx_accounting_abc.sql index 845b68e54a4..7fc9b066244 100644 --- a/htdocs/install/mysql/data/llx_accounting_abc.sql +++ b/htdocs/install/mysql/data/llx_accounting_abc.sql @@ -45,6 +45,8 @@ INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUE INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 1, 'PCG99-BASE', 'The base accountancy french plan', 1); -- Description of chart of account FR PCG14-DEV INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 1, 'PCG14-DEV', 'The developed accountancy french plan 2014', 1); +-- Description of chart of account FR PCG18-ASSOC +INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 1, 'PCG18-ASSOC', 'French association chart of accounts 2018', 1); -- Description of chart of account BE PCMN-BASE INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 2, 'PCMN-BASE', 'The base accountancy belgium plan', 1); diff --git a/htdocs/install/mysql/data/llx_accounting_account_fr.sql b/htdocs/install/mysql/data/llx_accounting_account_fr.sql index 0052cf86446..601a772901c 100644 --- a/htdocs/install/mysql/data/llx_accounting_account_fr.sql +++ b/htdocs/install/mysql/data/llx_accounting_account_fr.sql @@ -28,6 +28,7 @@ -- ID 0 - 438 -- ID 1501 - 5999 +-- ID -- ADD 100000 to rowid # Do no remove this comment -- INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1401,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1', '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1); @@ -1466,3 +1467,118 @@ INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5964,'PCG14-DEV','INCOME','XXXXXX','791',5963,'Transferts de charges d''exploitation','1'); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5965,'PCG14-DEV','INCOME','XXXXXX','796',5963,'Transferts de charges financières','1'); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5966,'PCG14-DEV','INCOME','XXXXXX','797',5963,'Transferts de charges exceptionnelles','1'); + +-- +-- Descriptif des plans comptables FR PCG18-ASSOC +-- + +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7201,'PCG18-ASSOC','CAPIT', 'CAPITAL', '1', '0', 'Fonds propres, emprunts et dettes assimilésFonds propres, provisions pour risques et charges et dettes à plus d''un an', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7202,'PCG18-ASSOC','IMMO', 'XXXXXX', '2', '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7203,'PCG18-ASSOC','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7204,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7205,'PCG18-ASSOC','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7206,'PCG18-ASSOC','EXPENSE', 'XXXXXX', '6', '0', 'Charges', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7207,'PCG18-ASSOC','INCOME', 'XXXXXX', '7', '0', 'Produits', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7208,'PCG18-ASSOC','SPECIAL', 'XXXXXX', '8', '0', 'Comptes spéciaux', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7000,'PCG18-ASSOC','CAPIT', 'XXXXXX', '10', '7201', 'Fonds propres et réserves', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7001,'PCG18-ASSOC','CAPIT', 'XXXXXX', '102', '7201', 'Fonds propres sans droit de reprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7002,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1021', '7201', 'Première situation nette établie', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7003,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1022', '7201', 'Fonds statutaires (à subdiviser en fonction des statuts)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7004,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1023', '7201', 'Dotations non consomptibles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7005,'PCG18-ASSOC','CAPIT', 'XXXXXX','10231', '7201', 'Dotations non consomptibles initiales', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7006,'PCG18-ASSOC','CAPIT', 'XXXXXX','10232', '7201', 'Dotations non consomptibles complémentaires', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7007,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1024', '7201', 'Autres fonds propres sans droit de reprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7008,'PCG18-ASSOC','CAPIT', 'XXXXXX', '103', '7201', 'Fonds propres avec droit de reprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7009,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1032', '7201', 'Fonds statutaires (à subdiviser en fonction des statuts)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7010,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1034', '7201', 'Autres fonds propres avec droit de reprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7011,'PCG18-ASSOC','CAPIT', 'XXXXXX', '105', '7201', 'Ecarts de réévaluation', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7012,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1051', '7201', 'Ecarts de réévaluation sur des biens sans droit de reprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7013,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1052', '7201', 'Ecarts de réévaluation sur des biens avec droit de reprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7014,'PCG18-ASSOC','CAPIT', 'XXXXXX', '106', '7201', 'Réserves', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7015,'PCG18-ASSOC','CAPIT', 'XXXXXX', '1068', '7201', 'Réserves pour projetde l’entité', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7016,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '206', '15', 'Droit au bail', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7017,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '207', '15', 'Fonds commercial', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7018,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '208', '15', 'Autres immobilisations incorporelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7019,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '21', '1402', 'Immobilisations corporelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7020,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '23', '1402', 'Immobilisations en cours', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7021,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '27', '1402', 'Autres immobilisations financieres', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 7022,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '280', '1402', 'Amortissements des immobilisations incorporelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 24,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '281', '1402', 'Amortissements des immobilisations corporelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 25,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '290', '1402', 'Provisions pour dépréciation des immobilisations incorporelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 26,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '291', '1402', 'Provisions pour dépréciation des immobilisations corporelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 27,'PCG18-ASSOC', 'IMMO', 'XXXXXX', '297', '1402', 'Provisions pour dépréciation des autres immobilisations financières', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 28,'PCG18-ASSOC','STOCK', 'XXXXXX', '31', '1403', 'Matieres premières', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 29,'PCG18-ASSOC','STOCK', 'XXXXXX', '32', '1403', 'Autres approvisionnements', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 30,'PCG18-ASSOC','STOCK', 'XXXXXX', '33', '1403', 'En-cours de production de biens', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 31,'PCG18-ASSOC','STOCK', 'XXXXXX', '34', '1403', 'En-cours de production de services', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 32,'PCG18-ASSOC','STOCK', 'XXXXXX', '35', '1403', 'Stocks de produits', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 33,'PCG18-ASSOC','STOCK', 'XXXXXX', '37', '1403', 'Stocks de marchandises', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 34,'PCG18-ASSOC','STOCK', 'XXXXXX', '391', '1403', 'Provisions pour dépréciation des matières premières', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 35,'PCG18-ASSOC','STOCK', 'XXXXXX', '392', '1403', 'Provisions pour dépréciation des autres approvisionnements', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 36,'PCG18-ASSOC','STOCK', 'XXXXXX', '393', '1403', 'Provisions pour dépréciation des en-cours de production de biens', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 37,'PCG18-ASSOC','STOCK', 'XXXXXX', '394', '1403', 'Provisions pour dépréciation des en-cours de production de services', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 38,'PCG18-ASSOC','STOCK', 'XXXXXX', '395', '1403', 'Provisions pour dépréciation des stocks de produits', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 39,'PCG18-ASSOC','STOCK', 'XXXXXX', '397', '1403', 'Provisions pour dépréciation des stocks de marchandises', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 40,'PCG18-ASSOC','THIRDPARTY', 'SUPPLIER', '400', '1404', 'Fournisseurs et Comptes rattachés', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 41,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '409', '1404', 'Fournisseurs débiteurs', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 42,'PCG18-ASSOC','THIRDPARTY', 'CUSTOMER', '410', '1404', 'Clients et Comptes rattachés', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 43,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '419', '1404', 'Clients créditeurs', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 44,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '421', '1404', 'Personnel', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 45,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '428', '1404', 'Personnel', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 46,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '43', '1404', 'Sécurité sociale et autres organismes sociaux', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 47,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '444', '1404', 'Etat - impôts sur bénéfice', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 48,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '445', '1404', 'Etat - Taxes sur chiffre affaires', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 49,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '447', '1404', 'Autres impôts, taxes et versements assimilés', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 50,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '45', '1404', 'Groupe et associes', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 51,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '455', '50', 'Associés', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 52,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '46', '1404', 'Débiteurs divers et créditeurs divers', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 53,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '47', '1404', 'Comptes transitoires ou d''attente', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 54,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '481', '1404', 'Charges à répartir sur plusieurs exercices', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 55,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '486', '1404', 'Charges constatées d''avance', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 56,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '487', '1404', 'Produits constatés d''avance', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 57,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '491', '1404', 'Provisions pour dépréciation des comptes de clients', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 58,'PCG18-ASSOC','THIRDPARTY', 'XXXXXX', '496', '1404', 'Provisions pour dépréciation des comptes de débiteurs divers', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 59,'PCG18-ASSOC','FINAN', 'XXXXXX', '50', '1405', 'Valeurs mobilières de placement', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 60,'PCG18-ASSOC','FINAN', 'BANK', '51', '1405', 'Banques, établissements financiers et assimilés', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 61,'PCG18-ASSOC','FINAN', 'CASH', '53', '1405', 'Caisse', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 62,'PCG18-ASSOC','FINAN', 'XXXXXX', '54', '1405', 'Régies d''avance et accréditifs', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 63,'PCG18-ASSOC','FINAN', 'XXXXXX', '58', '1405', 'Virements internes', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 64,'PCG18-ASSOC','FINAN', 'XXXXXX', '590', '1405', 'Provisions pour dépréciation des valeurs mobilières de placement', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 65,'PCG18-ASSOC','EXPENSE','PRODUCT', '60', '1406', 'Achats', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 66,'PCG18-ASSOC','EXPENSE','XXXXXX', '603', '65', 'Variations des stocks', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 67,'PCG18-ASSOC','EXPENSE','SERVICE', '61', '1406', 'Services extérieurs', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 68,'PCG18-ASSOC','EXPENSE','XXXXXX', '62', '1406', 'Autres services extérieurs', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 69,'PCG18-ASSOC','EXPENSE','XXXXXX', '63', '1406', 'Impôts, taxes et versements assimiles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 70,'PCG18-ASSOC','EXPENSE','SALARY', '641', '1406', 'Rémunérations du personnel', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 71,'PCG18-ASSOC','EXPENSE','SALARY', '644', '1406', 'Rémunération du travail de l''exploitant', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 72,'PCG18-ASSOC','EXPENSE','SOCIAL', '645', '1406', 'Charges de sécurité sociale et de prévoyance', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 73,'PCG18-ASSOC','EXPENSE','XXXXXX', '646', '1406', 'Cotisations sociales personnelles de l''exploitant', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 74,'PCG18-ASSOC','EXPENSE','XXXXXX', '65', '1406', 'Autres charges de gestion courante', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 75,'PCG18-ASSOC','EXPENSE','XXXXXX', '66', '1406', 'Charges financières', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 76,'PCG18-ASSOC','EXPENSE','XXXXXX', '67', '1406', 'Charges exceptionnelles', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 77,'PCG18-ASSOC','EXPENSE','XXXXXX', '681', '1406', 'Dotations aux amortissements et aux provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 78,'PCG18-ASSOC','EXPENSE','XXXXXX', '686', '1406', 'Dotations aux amortissements et aux provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 79,'PCG18-ASSOC','EXPENSE','XXXXXX', '687', '1406', 'Dotations aux amortissements et aux provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 80,'PCG18-ASSOC','EXPENSE','XXXXXX', '691', '1406', 'Participation des salariés aux résultats', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 81,'PCG18-ASSOC','EXPENSE','TAX', '695', '1406', 'Impôts sur les bénéfices', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 82,'PCG18-ASSOC','EXPENSE','TAX', '697', '1406', 'Imposition forfaitaire annuelle des sociétés', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 83,'PCG18-ASSOC','EXPENSE','XXXXXX', '699', '1406', 'Produits', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 84,'PCG18-ASSOC','INCOME', 'PRODUCT', '701', '1407', 'Ventes de produits finis', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 85,'PCG18-ASSOC','INCOME', 'SERVICE', '706', '1407', 'Prestations de services', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 86,'PCG18-ASSOC','INCOME', 'PRODUCT', '707', '1407', 'Ventes de marchandises', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 87,'PCG18-ASSOC','INCOME', 'SERVICE', '708', '1407', 'Produits des activités annexes', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 88,'PCG18-ASSOC','INCOME', 'XXXXXX', '709', '1407', 'Rabais, remises et ristournes accordés par l''entreprise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 89,'PCG18-ASSOC','INCOME', 'XXXXXX', '713', '1407', 'Variation des stocks', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 90,'PCG18-ASSOC','INCOME', 'XXXXXX', '72', '1407', 'Production immobilisée', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 91,'PCG18-ASSOC','INCOME', 'XXXXXX', '73', '1407', 'Produits nets partiels sur opérations à long terme', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 92,'PCG18-ASSOC','INCOME', 'XXXXXX', '74', '1407', 'Subventions d''exploitation', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 93,'PCG18-ASSOC','INCOME', 'XXXXXX', '75', '1407', 'Autres produits de gestion courante', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 94,'PCG18-ASSOC','INCOME', 'XXXXXX', '753', '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 95,'PCG18-ASSOC','INCOME', 'XXXXXX', '754', '93', 'Ristournes perçues des coopératives', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 96,'PCG18-ASSOC','INCOME', 'XXXXXX', '755', '93', 'Quotes-parts de résultat sur opérations faites en commun', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 97,'PCG18-ASSOC','INCOME', 'FIN', '76', '1407', 'Produits financiers', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 98,'PCG18-ASSOC','INCOME', 'XXXXXX', '77', '1407', 'Produits exceptionnels', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 99,'PCG18-ASSOC','INCOME', 'XXXXXX', '781', '1407', 'Reprises sur amortissements et provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 100,'PCG18-ASSOC','INCOME', 'XXXXXX', '786', '1407', 'Reprises sur provisions pour risques', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 101,'PCG18-ASSOC','INCOME', 'XXXXXX', '787', '1407', 'Reprises sur provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 102,'PCG18-ASSOC','INCOME', 'XXXXXX', '79', '1407', 'Transferts de charges', 1);