"id","name","code","account_type","tag_ids","reconcile"
"l10n_hk_11","Fixed Assets","11","asset_fixed","","False"
"l10n_hk_1110","Furniture and Fixtures","1110","asset_non_current","","False"
"l10n_hk_1130","Equipment","1130","asset_non_current","","False"
"l10n_hk_1140","Decoration","1140","asset_non_current","","False"
"l10n_hk_1160","Investments","1160","asset_non_current","","False"
"l10n_hk_12","Current Assets","12","asset_current","","False"
"l10n_hk_1240","Account Receivable","1240","asset_receivable","","True"
"l10n_hk_1241","Utility & Rental Deposit","1241","asset_current","","True"
"l10n_hk_1242","Supplier Prepayments","1242","asset_current","","False"
"l10n_hk_1243","Account Receivable (PoS)","1243","asset_receivable","","True"
"l10n_hk_1245","Sundry Deposits","1245","asset_current","","False"
"l10n_hk_1246","Other Receivable","1246","asset_receivable","","True"
"l10n_hk_1250","Stock Interim Account (Received)","1250","asset_current","","False"
"l10n_hk_1260","Stock Interim Account (Delivered)","1260","asset_current","","False"
"l10n_hk_1270","Stock Valuation Account","1270","asset_current","","False"
"l10n_hk_1400","Prepaid Expenses","1400","asset_current","","False"
"l10n_hk_21","Non-current Liabilities","21","liability_non_current","","False"
"l10n_hk_2107","Unearned Income from System","2107","liability_current","","False"
"l10n_hk_22","Current Liabilities","22","liability_current","","False"
"l10n_hk_2210","Accruals","2210","liability_current","","False"
"l10n_hk_221001","MPF (Employer)","221001","liability_current","","True"
"l10n_hk_221002","MPF (Employee)","221002","liability_current","","True"
"l10n_hk_2211","Account Payable","2211","liability_payable","","True"
"l10n_hk_2212","Receipt in Advance (Customer Prepayments)","2212","liability_current","","False"
"l10n_hk_2214","Provision for Taxation","2214","liability_current","","False"
"l10n_hk_2215","Proposed Dividend","2215","liability_current","","False"
"l10n_hk_2216","Other Payable","2216","liability_payable","","True"
"l10n_hk_31","Paid Capital","31","liability_current","","False"
"l10n_hk_32","Accumulated Profit & Loss","32","liability_current","","False"
"l10n_hk_33","Profit & Loss Account","33","liability_current","","False"
"l10n_hk_34","Short-term Borrowing","34","liability_current","","False"
"l10n_hk_41","Trade Income","41","income","account.account_tag_operating","False"
"l10n_hk_42","Other Income and Gains","42","income","account.account_tag_operating","False"
"l10n_hk_4210","Sundry Income","4210","income","account.account_tag_operating","False"
"l10n_hk_4220","Exchange Adjustment","4220","income","account.account_tag_operating","False"
"l10n_hk_4230","Bank Interest Income","4230","income","account.account_tag_operating","False"
"l10n_hk_4240","Foreign Exchange Gain","4240","income","account.account_tag_operating","False"
"l10n_hk_4250","Cash Discount Gain","4250","income_other","account.account_tag_operating","False"
"l10n_hk_51","Costs","51","expense","account.account_tag_operating","False"
"l10n_hk_5101","Trade Costs","5101","expense","account.account_tag_operating","False"
"l10n_hk_5105","Misc. Costs","5105","expense","account.account_tag_operating","False"
"l10n_hk_5106","Costs of Transportation","5106","expense","account.account_tag_operating","False"
"l10n_hk_5111","Declaration Fees","5111","expense","account.account_tag_operating","False"
"l10n_hk_5112","Packing Fees","5112","expense","account.account_tag_operating","False"
"l10n_hk_52","Expenses","52","expense","account.account_tag_operating","False"
"l10n_hk_5201","Bank Charges","5201","expense","account.account_tag_operating","False"
"l10n_hk_5202","Entertainment","5202","expense","account.account_tag_operating","False"
"l10n_hk_5203","Electricity & Water Fees","5203","expense","account.account_tag_operating","False"
"l10n_hk_5205","Postage & Stamps","5205","expense","account.account_tag_operating","False"
"l10n_hk_5206","Printing & Stationery","5206","expense","account.account_tag_operating","False"
"l10n_hk_5207","Rent & Rates","5207","expense","account.account_tag_operating","False"
"l10n_hk_5208","Sundry Expenses","5208","expense","account.account_tag_operating","False"
"l10n_hk_5209","Telecommunication Expenses","5209","expense","account.account_tag_operating","False"
"l10n_hk_5210","Traffic Fees","5210","expense","account.account_tag_operating","False"
"l10n_hk_5211","IT Expenses","5211","expense","account.account_tag_operating","False"
"l10n_hk_5214","Insurance","5214","expense","account.account_tag_operating","False"
"l10n_hk_5215","Sales Commission","5215","expense","account.account_tag_operating","False"
"l10n_hk_5216","Overseas Traveling","5216","expense","account.account_tag_operating","False"
"l10n_hk_5217","MPF Contribution","5217","expense","account.account_tag_operating","False"
"l10n_hk_5218","Wages & Salaries","5218","expense","account.account_tag_operating","False"
"l10n_hk_5219","Bonus Payment","5219","expense","account.account_tag_operating","False"
"l10n_hk_5221","Taxation","5221","expense","account.account_tag_operating","False"
"l10n_hk_5222","Local Delivery","5222","expense","account.account_tag_operating","False"
"l10n_hk_5223","Management Fees","5223","expense","account.account_tag_operating","False"
"l10n_hk_5224","Depreciation","5224","expense","account.account_tag_operating","False"
"l10n_hk_5225","Audit Fees","5225","expense","account.account_tag_operating","False"
"l10n_hk_5226","Bad Debts","5226","expense","account.account_tag_operating","False"
"l10n_hk_5228","Legal & Professional Fees","5228","expense","account.account_tag_operating","False"
"l10n_hk_5229","Dividend","5229","expense","account.account_tag_operating","False"
"l10n_hk_5231","Disposal","5231","expense","account.account_tag_operating","False"
"l10n_hk_5234","Repair and Maintenance","5234","expense","account.account_tag_operating","False"
"l10n_hk_5235","Advertising","5235","expense","account.account_tag_operating","False"
"l10n_hk_5240","Foreign Exchange Loss","5240","expense","account.account_tag_operating","False"
"l10n_hk_5250","Cash Discount Loss","5250","expense","account.account_tag_operating","False"