Odoo18-Base/addons/l10n_pa/data/template/account.account-pa.csv

"id","name","code","reconcile","account_type","name@es"
"114_001","Cash and Banks.../ BCO. CTA CTE PAB","114.001","True","asset_current","Caja y Bancos.../ BCO. CTA CTE PAB"
"115","Cash and Banks - Securities to be Deposited","115","False","asset_current","Caja y Bancos - Valores a Depositar"
"116","Cash and Banks - Collections to be Deposited","116","False","asset_current","Caja y Bancos - Recaudaciones a Depositar"
"121","Accounts Receivable / Sales Receivables","121","1","asset_receivable","Cuentas por Cobrar / Deudores por Ventas"
"121_01","Accounts Receivable / Sales Receivable (PoS)","121.01","1","asset_receivable","Cuentas por Cobrar / Deudores por Ventas (PoS)"
"122","Accounts Receivable / Non-Performing Debtors","122","1","asset_receivable","Cuentas por Cobrar / Deudores Morosos"
"123","Accounts Receivable / Receivables in Judicial Management","123","True","asset_receivable","Cuentas por Cobrar / Deudores en Gestión Judicial"
"124","Accounts receivable / Sundry accounts receivable","124","True","asset_receivable","Cuentas por Cobrar / Deudores Varios"
"125","Accounts Receivable / (-) Allowance for Uncollectibles","125","1","asset_receivable","Cuentas por Cobrar / (-) Previsión para Incobrables"
"131","Other Accounts Receivable / Loans Granted","131","False","asset_current","Otras Cuentas por Cobrar / Préstamos otorgados"
"132","Other accounts receivable / Advances to suppliers","132","False","asset_current","Otras Cuentas por Cobrar / Anticipos a Proveedores"
"133","Other Accounts Receivable / Tax Advances","133","False","asset_current","Otras Cuentas por Cobrar / Anticipo de Impuestos"
"134","Other accounts receivable / Advances to personnel","134","False","asset_current","Otras Cuentas por Cobrar / Anticipo al Personal"
"135","Other Accounts Receivable / Prepaid Rents","135","False","asset_current","Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado"
"136","Other Accounts Receivable / Prepaid Interest","136","False","asset_current","Otras Cuentas por Cobrar / Intereses Pagados por Adelantado"
"137","Other Accounts Receivable / Shareholders","137","False","asset_current","Otras Cuentas por Cobrar / Accionistas"
"138","Other Accounts Receivable / (-) Allowance for Allowance for Rebates","138","False","asset_current","Otras Cuentas por Cobrar / (-) Previsión para Descuentos"
"139","Other Accounts Receivable / (-) Interest (+) to Accrue","139","False","asset_current","Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar"
"141","Investments / Transitory Shares","141","False","asset_current","Inversiones / Acciones Transitorias"
"142","Investments / Permanent Shares","142","False","asset_current","Inversiones / Acciones Permanentes"
"143","Investments / Public Securities","143","False","asset_current","Inversiones / Títulos Públicos"
"144","Investments / (-) Allowance for Stock Appreciation","144","False","asset_current","Inversiones / (-) Previsión para Devalorización de Acciones"
"151_01","Inventories - Merchandise / Product category 01","151.01","False","asset_current","Inventarios - Mercancias / Categoria de productos 01"
"152","Inventories - Goods in Transit","152","False","asset_current","Inventarios - Mercancias en Tránsito"
"153","Raw materials","153","False","asset_current","Materias primas"
"154","Products in the pipeline","154","False","asset_current","Productos en Curso de Elaboración"
"155","Finished Products","155","False","asset_current","Productos Elaborados"
"156","Miscellaneous Materials","156","False","asset_current","Materiales Varios"
"157","(-) Allowance for inventory write-downs","157","False","asset_current","(-) Previsión para Desvalorización de Inventarios"
"161","Fixed Assets / Real Estate","161","False","asset_current","Activo Fijo / Inmuebles"
"162","Fixed Assets / Machinery","162","False","asset_current","Activo Fijo / Maquinaria"
"163","Fixed Assets / Equipment","163","False","asset_current","Activo Fijo / Equipos"
"164","Fixed Assets / Motorized Rolling Stock","164","False","asset_current","Activo Fijo / Material Rodante Motorizado"
"165","Fixed Assets / (-) Accumulated Depreciation","165","False","asset_current","Activo Fijo / (-) Depreciación Acumulada"
"171","Intangible Assets / Right of Keys","171","False","asset_current","Activo Intangible / Derecho de Llaves"
"172","Intangible Assets / Concessions and Franchises","172","False","asset_current","Activo Intangible / Concesiones y Franquicias"
"173","Intangible Assets / Trademarks and Patents","173","False","asset_current","Activo Intangible / Marcas y Patentes de Invención"
"174","Intangible Assets / (-) Accumulated Amortization","174","False","asset_current","Activo Intangible / (-) Amortización Acumulada"
"211","Accounts Payable / Suppliers","211","1","liability_payable","Cuentas por Pagar / Proveedores"
"212","Accounts Payable / Advances from Customers","212","1","liability_payable","Cuentas por Pagar / Anticipos de Clientes"
"213","Accounts Payable / (-) Interest Accrued on Credit Purchases","213","1","liability_payable","Cuentas por Pagar / (-) Intereses a Devengar por Compras al Crédito"
"221","Current Liabilities / Current Account Advances","221","False","liability_current","Pasivo Circulante / Adelantos en Cuenta Corriente"
"222","Current Liabilities / Loans","222","False","liability_current","Pasivo Circulante / Prestamos"
"223","Current Liabilities / Obligations Payable","223","False","liability_current","Pasivo Circulante / Obligaciones a Pagar"
"224","Current Liabilities / Interest Payable","224","False","liability_current","Pasivo Circulante / Intereses a Pagar"
"225","Current Liabilities / Debentures Issued","225","False","liability_current","Pasivo Circulante / Debentures Emitidos"
"231","Taxes Payable / ITBMS Payable","231","False","liability_current","Impuestos por Pagar / ITBMS a Pagar"
"232","Taxes Payable / Income Taxes Payable","232","False","liability_current","Impuestos por Pagar / Impuesto sobre la Renta a Pagar"
"241","Wages Payable / Salaries Payable","241","False","liability_current","Salarios por Pagar / Sueldos a Pagar"
"242","Wages Payable / Social Security Expenses Payable","242","False","liability_current","Salarios por Pagar / Cargas Sociales a Pagar"
"243","Salaries Payable / Provision for Supplemental Annual Salaries","243","False","liability_current","Salarios por Pagar / Provisión para Sueldo Anual Complementario"
"244","Wages Payable / Withholdings to be Deposited","244","False","liability_current","Salarios por Pagar / Retenciones a Depositar"
"251","Other Accounts Payable / Sundry Accounts Payable","251","False","liability_current","Otras Cuentas por Pagar / Acreedores Varios"
"252","Other Accounts Payable / Dividends Payable","252","False","liability_current","Otras Cuentas por Pagar / Dividendos a Pagar"
"253","Other Accounts Payable / Receivables in advance","253","False","liability_current","Otras Cuentas por Pagar / Cobros por Adelantado"
"254","Other Accounts Payable / Directors' and Trustees' Fees Payable","254","False","liability_current","Otras Cuentas por Pagar / Honorarios Directores y Síndicos a Pagar"
"261","Provisions / Provision for Severance Payments","261","False","liability_current","Provisiones / Previsión Indemnización por Despidos"
"262","Provisions / Provision for lawsuits pending","262","False","liability_current","Provisiones / Previsión para juicios Pendientes"
"263","Provisions / Provision for Guarantees by Service","263","False","liability_current","Provisiones / Previsión para Garantías por Service"
"311","Capital / Equity","311","False","equity","Capital / Capital Propio"
"312","Capital / Outstanding Shares","312","False","equity","Capital / Acciones en Circulación"
"313","Capital / Dividends to be Distributed in Shares","313","False","equity","Capital / Dividendos a Distribuir en Acciones"
"314","Capital / (-) Stock Issuance Discount","314","False","equity","Capital / (-) Descuento de Emisión de Acciones"
"321","Uncapitalized Contributions / Issuance Premiums","321","False","equity","Aportes No Capitalizados / Primas de Emsión"
"322","Non-Capitalized Contributions / Irrevocable Contributions Future Subscription of Shares","322","False","equity","Aportes No Capitalizados / Aportes Irrevocables Futura Suscripción de Acciones"
"331","Adjustments to Shareholders' Equity / Technical Revaluation of Fixed Assets","331","False","equity","Ajustes al Patrimonio / Revaluo Técnico de Activo Fijo"
"341","Legal Reserve","341","False","equity","Reserva Legal"
"342","Statutory Reserve","342","False","equity","Reserva Estatutaria"
"343","Optional Reserve","343","False","equity","Reserva Facultativa"
"344","Fixed Asset Renewal Reserve","344","False","equity","Reserva para Renovación de Activo Fijo"
"351","Accumulated Results","351","False","equity","Resultados Acumulados"
"352","Prior Year Retained Earnings","352","False","equity","Resultados Acumulados del Ejercicio Anterior"
"353","Profit and Loss for the Year","353","False","equity","Utilidades y Pérdidas del Ejercicio"
"354","Income for the year","354","False","equity","Resultado del Ejercicio"
"411_01","Sales - Product Category 01","411.01","False","income","Ventas - Categoria de productos 01"
"412","Interest earned, obtained, perceived","412","False","income_other","Intereses gananados, obtenidos, percibidos"
"413","Rents earned, obtained, received","413","False","income_other","Alquileres gananados, obtenidos, percibidos"
"414","Commissions earned, obtained, perceived","414","False","income_other","Comisiones gananados, obtenidos, percibidos"
"415","Discounts earned, obtained, collected","415","False","income_other","Descuentos gananados, obtenidos, percibidos"
"416","Interest on Investments","416","False","income_other","Interese sobre Inversiones"
"417","Fees earned, obtained, collected","417","False","income_other","Honorarios gananados, obtenidos, percibidos"
"418","Gain on sale of shares","418","False","income_other","Ganancia Venta de Acciones"
"421","Recovery of Arrears","421","False","income_other","Recupero de Rezagos"
"422","Recovery of uncollectible accounts receivable","422","False","income_other","Recupero de Deudores Incobrables"
"423","Gain on sale of fixed assets","423","False","income_other","Ganancia Venta de Activo Fijo"
"424","Donations obtained, earned, received","424","False","income_other","Donaciones obtenidas, ganandas, percibidas"
"425","Gain on sale of permanent investments","425","False","income_other","Ganancia Venta Inversiones Permanentes"
"512","Fixed asset depreciation expense","512","False","expense","Gastos en Depreciación de Activo Fijo"
"513","Amortization Expenses","513","False","expense","Gastos en Amortización"
"514","Salary Expenses","514","False","expense","Gastos en Salarios"
"515","Social Security Expenses","515","False","expense","Gastos en Cargas Sociales"
"516","Tax Expenses","516","False","off_balance","Gastos en Impuestos"
"517","Bank charges","517","False","off_balance","Gastos Bancarios"
"518","Utility Expenses","518","False","off_balance","Gastos en Servicios Públicos"
"519","Advertising and Propaganda Expenses","519","False","expense","Gastos de Publicidad y Propaganda"
"521","Claims Expenses","521","False","expense","Gastos en Siniestros"
"522","Donations Ceded, Granted","522","False","expense","Donaciones Cedidas, Otorgadas"
"523","Loss on sale of fixed assets","523","False","expense","Pérdida Venta Activo Fijo"
"61_01","Cost of Goods Sold - Product Category 01","61.01","False","expense","Costo de Venta - Categoria de productos 01"
"62_01","Purchasing - Product Category 01","62.01","False","expense","Compras - Categoria de productos 01"
"63","Production Costs","63","False","expense","Costos de Producción"
"64","Administrative Expenses","64","False","expense","Gastos de Administración"
"65","Marketing expenses","65","False","expense","Gastos de Comercialización"
"gain81_01","Exchange (Gain) account","81","","income_other","Cuenta de cambio (Ganancia)"
"loss81_01","Exchange (Loss) account","82","","expense","Cuenta de cambio (Pérdida)"