From 715d1eb1a11a129fa4483b973097d68edeeb6fda Mon Sep 17 00:00:00 2001 From: Sven Fuehr Date: Tue, 19 Sep 2023 13:16:37 +0200 Subject: [PATCH] [IMP] l10n_at: update CoA; i.e. prepare for SAF-T export This commit adapts the default chart of accounts to be compatible with the SAF-T chart of accounts. In other commits new tags will be added to each account that map our CoA into the SAF-T CoA (and the account names will be translated). To make it easier to review the CoA changes the changes are kept separate in this commit. The account "2600 eigene Anteile" was moved and made into an equity account since as of today they are part of the equity section of the balance sheet (by law). task-3354661 Part-of: odoo/odoo#135485 --- .../data/template/account.account-at.csv | 157 +++++++++++------- .../template/account.fiscal.position-at.csv | 6 +- addons/l10n_at/models/template_at.py | 6 +- 3 files changed, 103 insertions(+), 66 deletions(-) diff --git a/addons/l10n_at/data/template/account.account-at.csv b/addons/l10n_at/data/template/account.account-at.csv index b40c5766778..f100c4ff106 100644 --- a/addons/l10n_at/data/template/account.account-at.csv +++ b/addons/l10n_at/data/template/account.account-at.csv @@ -1,16 +1,24 @@ "id","name","code","reconcile","account_type","tag_ids" "chart_at_template_transfer_288","Schwebende Geldbewegungen","2880","True","asset_current","" -"chart_at_template_0010","Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes","0010","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" -"chart_at_template_0090","Kumulierte Abschreibungen","0090","False","asset_non_current","" +"chart_at_template_0010","Aufwendungen für das Ingangsetzen eines Betriebes","0010","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0019","Kumulierte Abschreibungen für das Ingangsetzen eines Betriebes","0019","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0020","Aufwendungen für das Erweitern eines Betriebes","0020","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0029","Kumulierte Abschreibungen für das Erweitern eines Betriebes","0029","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" "chart_at_template_0100","Konzessionen","0100","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" -"chart_at_template_0110","Patentrechte und Lizenzen","0110","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" -"chart_at_template_0120","Datenverarbeitungsprogramme","0120","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" -"chart_at_template_0121","Geringwertige Datenverarbeitungsprogramme","0121","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" -"chart_at_template_0130","Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte","0130","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0110","Patentrechte","0110","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0112","Lizenzen","0112","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0119","Kumulierte Abschreibungen für Lizenzen und Patentrechte","0119","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0120","Software","0120","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0129","Kumulierte Abschreibungen für Software","0129","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0130","Marken","0130","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0131","Warenzeichen","0131","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0132","Musterschutzrechte","0132","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0133","Sonstige Urheberrechte","0133","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" "chart_at_template_0140","Pacht- und Mietrechte","0140","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" +"chart_at_template_0149","Kumulierte Abschreibungen für gewerbliche Schutzrechte, ähnlich","0149","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI1" "chart_at_template_0150","Geschäfts(Firmen)wert","0150","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI2" -"chart_at_template_0180","Geleistete Anzahlungen","0180","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI3" -"chart_at_template_019","Kumulierte Abschreibungen","0190","False","asset_non_current","" +"chart_at_template_0159","Kumulierte Abschreibungen für Geschäfts(Firmen)wert","0159","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI2" +"chart_at_template_0180","Geleistete Anzahlungen für immaterielles Vermögen","0180","False","asset_non_current","l10n_at.account_tag_l10n_at_AAI3" "chart_at_template_0200","Unbebaute Grundstücke","0200","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0210","Bebaute Grundstücke (Grundwert)","0210","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_022","Grundstücksgleiche Rechte","0220","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" @@ -19,10 +27,12 @@ "chart_at_template_0320","Betriebs- und Geschäftsgebäude auf fremdem Grund","0320","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0330","Wohn- und Sozialgebäude auf fremdem Grund","0330","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0340","Grundstückseinrichtungen auf eigenem Grund","0340","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" +"chart_at_template_0349","Kumulierte Abschreibungen für Gebäude auf eigenem Grund","0349","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0350","Grundstückseinrichtungen auf fremdem Grund","0350","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" +"chart_at_template_0359","Kumulierte Abschreibungen für Gebäude auf fremden Grund","0359","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0360","Bauliche Investitionen in fremden (gepachteten) Betriebs- und Geschäftsgebäuden","0360","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0370","Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgebäuden","0370","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" -"chart_at_template_0390","Kumulierte Abschreibungen","0390","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" +"chart_at_template_0379","Kumulierte Abschreibungen für Einbauten in fremden Gebäuden","0379","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII1" "chart_at_template_0400","Fertigungsmaschinen","0400","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" "chart_at_template_0410","Antriebsmaschinen","0410","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" "chart_at_template_0420","Energieversorgungsanlagen","0420","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" @@ -32,7 +42,7 @@ "chart_at_template_0520","Vorrichtungen, Formen und Modelle","0520","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" "chart_at_template_0530","Andere Erzeugungshilfsmittel","0530","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" "chart_at_template_0540","Hebezeuge und Montageanlagen","0540","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" -"chart_at_template_0550","Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozeß verwendet","0550","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" +"chart_at_template_0550","Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozeß verwendet (Maschinen)","0550","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII2" "chart_at_template_0600","Beheizungs- und Beleuchtungsanlagen","0600","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" "chart_at_template_0610","Nachrichten- und Kontrollanlagen","0610","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" "chart_at_template_0620","Büromaschinen, EDV-Anlagen","0620","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" @@ -44,12 +54,13 @@ "chart_at_template_0680","Geringwertige Büromaschinen, EDV-Anlagen","0680","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" "chart_at_template_0681","Geringwertige Betriebs- und Geschäftsausstattung","0681","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" "chart_at_template_0692","Kumulierte Abschreibungen zu Büromaschinen, EDV-Anlagen","0692","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" -"chart_at_template_0693","Kumulierte Abschreibungen zu PKW und Kombis","0693","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" +"chart_at_template_0693","Kumulierte Abschreibungen zu PKW","0693","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" "chart_at_template_0694","Kumulierte Abschreibungen zu LKW","0694","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" "chart_at_template_0696","Kumulierte Abschreibungen zur Betriebs- und Geschäftsausstattung","0696","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII3" -"chart_at_template_0700","Geleistete Anzahlungen","0700","False","asset_prepayments","l10n_at.account_tag_l10n_at_AAII4" +"chart_at_template_0700","Anzahlungen für Sachanlagen 20%","0700","False","asset_prepayments","l10n_at.account_tag_l10n_at_AAII4" +"chart_at_template_0701","Anzahlungen für Sachanlagen 10%","0701","False","asset_prepayments","l10n_at.account_tag_l10n_at_AAII4" +"chart_at_template_0702","Anzahlungen für Sachanlagen 0%","0702","False","asset_prepayments","l10n_at.account_tag_l10n_at_AAII4" "chart_at_template_0710","Anlagen in Bau","0710","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII4" -"chart_at_template_0790","Kumulierte Abschreibungen","0790","False","asset_fixed","l10n_at.account_tag_l10n_at_AAII4" "chart_at_template_0800","Anteile an verbundenen Unternehmen","0800","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII1" "chart_at_template_0810","Beteiligungen an Gemeinschaftsunternehmen","0810","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII1" "chart_at_template_0820","Beteiligungen an angeschlossenen (assoziierten) Unternehmen","0820","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII1" @@ -61,24 +72,27 @@ "chart_at_template_0880","Anteile an Personengesellschaften ohne Beteiligungscharakter","0880","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII5" "chart_at_template_0900","Genossenschaftsanteile ohne Beteiligungscharakter","0900","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII5" "chart_at_template_0910","Anteile an Investmentfonds","0910","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII5" -"chart_at_template_0980","Geleistete Anzahlungen","0980","False","asset_prepayments","l10n_at.account_tag_l10n_at_AAIII5" +"chart_at_template_0980","Geleistete Anzahlungen für Finanzanlagen","0980","False","asset_prepayments","l10n_at.account_tag_l10n_at_AAIII5" "chart_at_template_0990","Kumulierte Abschreibungen","0990","False","asset_non_current","l10n_at.account_tag_l10n_at_AAIII5" "chart_at_template_1600","Handelswaren","1600","False","asset_current","l10n_at.account_tag_l10n_at_ABI3" -"chart_at_template_1800","Geleistete Anzahlungen","1800","False","asset_prepayments","l10n_at.account_tag_l10n_at_ABI5" -"chart_at_template_2000","Forderungen von Partnern im Inland ohne eigenes Debitorenkonto","2000","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" -"chart_at_template_2099","Forderungen von Partnern (Point Of Sale)","2099","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" +"chart_at_template_1800","Geleistete Anzahlungen auf Vorräte 20 %","1800","False","asset_prepayments","l10n_at.account_tag_l10n_at_ABI5" +"chart_at_template_1801","Geleistete Anzahlungen auf Vorräte 10 %","1801","False","asset_prepayments","l10n_at.account_tag_l10n_at_ABI5" +"chart_at_template_1803","Geleistete Anzahlungen auf Vorräte 0 %","1803","False","asset_prepayments","l10n_at.account_tag_l10n_at_ABI5" +"chart_at_template_2000","Forderungen aus Lieferungen und Leistungen Inland","2000","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" +"chart_at_template_2099","Forderungen aus Lieferungen und Leistungen Inland (Point Of Sale)","2099","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" "chart_at_template_2080","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland","2080","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" "chart_at_template_2090","Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland","2090","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" -"chart_at_template_2100","Forderungen von Partnern im EU Raum ohne eigenes Debitorenkonto","2100","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" -"chart_at_template_2130","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion","2130","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" -"chart_at_template_2140","Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion","2140","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" -"chart_at_template_2150","Forderungen von Partnern in Drittstaaten ohne eigenes Debitorenkonto","2150","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" +"chart_at_template_2100","Forderungen aus Lieferungen und Leistungen EU-Raum","2100","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" +"chart_at_template_2130","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen EU-Raum","2130","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" +"chart_at_template_2140","Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen EU-Raum","2140","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" +"chart_at_template_2150","Forderungen aus Lieferungen und Leistungen sonstiges Ausland","2150","True","asset_receivable","l10n_at.account_tag_l10n_at_ABII1" "chart_at_template_2180","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland","2180","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" "chart_at_template_2190","Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland","2190","False","asset_current","l10n_at.account_tag_l10n_at_ABII1" "chart_at_template_2230","Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen","2230","False","asset_current","l10n_at.account_tag_l10n_at_ABII2" "chart_at_template_2240","Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen","2240","False","asset_current","l10n_at.account_tag_l10n_at_ABII2" "chart_at_template_2280","Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht","2280","False","asset_current","l10n_at.account_tag_l10n_at_ABII3" "chart_at_template_2290","Pauschalwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht","2290","False","asset_current","l10n_at.account_tag_l10n_at_ABII3" +"chart_at_template_2300","Sonstige Forderungen und Vermögensgegenstände","2300","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2470","Eingeforderte, aber noch nicht eingezahlte Einlagen","2470","False","asset_current","l10n_at.account_tag_l10n_at_ABII3" "chart_at_template_2480","Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen","2480","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2490","Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen","2490","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" @@ -88,16 +102,15 @@ "chart_at_template_2505","Sonstige Vorsteuern","2505","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2506","Vorsteuern RC 20%","2506","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2507","Vorsteuern RC 10%","2507","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" -"chart_at_template_2510","Vorsteuern RC EU 20%","2510","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" +"chart_at_template_2510","Vorsteuern RC EU-Raum 20%","2510","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2511","Vorsteuern IGE 20%","2511","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2512","Vorsteuern IGE 10%","2512","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2513","Vorsteuern IGE 13%","2513","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" "chart_at_template_2515","Vorsteuern 20% (aus EUSt.)","2515","False","asset_current","l10n_at.account_tag_l10n_at_ABII4" -"chart_at_template_2600","Eigene Anteile","2600","False","asset_current","l10n_at.account_tag_l10n_at_ABIII" "chart_at_template_2610","Anteile an verbundenen Unternehmen","2610","False","asset_current","l10n_at.account_tag_l10n_at_ABIII1" "chart_at_template_2620","Sonstige Anteile","2620","False","asset_current","l10n_at.account_tag_l10n_at_ABIII2" "chart_at_template_2680","Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrundeliegenden Forderungen zustehen","2680","False","asset_current","l10n_at.account_tag_l10n_at_ABIII2" -"chart_at_template_2690","Wertberichtigungen","2690","False","asset_current","l10n_at.account_tag_l10n_at_ABIII2" +"chart_at_template_2690","Wertberichtigungen Wertpapiere des Umlaufvermögens","2690","False","asset_current","l10n_at.account_tag_l10n_at_ABIII2" "chart_at_template_2730","Postwertzeichen","2730","False","asset_current","l10n_at.account_tag_l10n_at_ABIV" "chart_at_template_2740","Stempelmarken","2740","False","asset_current","l10n_at.account_tag_l10n_at_ABIV" "chart_at_template_2780","Schecks in Inlandswährung","2780","False","asset_current","l10n_at.account_tag_l10n_at_ABIV" @@ -109,18 +122,20 @@ "chart_at_template_2980","Steuerabgrenzung","2980","False","asset_current","l10n_at.account_tag_l10n_at_AC" "chart_at_template_3000","Rückstellungen für Abfertigungen","3000","False","liability_non_current","l10n_at.account_tag_l10n_at_PBI" "chart_at_template_3010","Rückstellungen für Pensionen","3010","False","liability_non_current","l10n_at.account_tag_l10n_at_PBII" -"chart_at_template_3100","Anleihen (einschließlich konvertibler)","3100","True","asset_current","l10n_at.account_tag_l10n_at_PCI" -"chart_at_template_3200","Erhaltene Anzahlungen auf Bestellungen","3200","False","asset_current","l10n_at.account_tag_l10n_at_PCIII" +"chart_at_template_3100","Anleihen (einschließlich konvertibler)","3100","True","liability_current","l10n_at.account_tag_l10n_at_PCI" +"chart_at_template_3200","Erhaltene Anzahlungen auf Bestellungen 20 %","3200","False","liability_current","l10n_at.account_tag_l10n_at_PCIII" +"chart_at_template_3201","Erhaltene Anzahlungen auf Bestellungen 10 %","3201","False","liability_current","l10n_at.account_tag_l10n_at_PCIII" +"chart_at_template_3202","Erhaltene Anzahlungen auf Bestellungen 0 %","3202","False","liability_current","l10n_at.account_tag_l10n_at_PCIII" "chart_at_template_3210","Umsatzsteuer-Evidenzkonto für erhaltene Anzahlungen auf Bestellungen","3210","True","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" -"chart_at_template_3300","Verbindlichkeiten bei Partnern im Inland ohne eigenes Kreditorenkonto","3300","True","liability_payable","l10n_at.account_tag_l10n_at_PCIV" -"chart_at_template_3360","Verbindlichkeiten bei Partnern im EU Raum ohne eigenes Kreditorenkonto","3360","True","liability_payable","l10n_at.account_tag_l10n_at_PCIV" -"chart_at_template_3370","Verbindlichkeiten bei Partnern in Drittstaaten ohne eigenes Kreditorenkonto","3370","True","liability_payable","l10n_at.account_tag_l10n_at_PCIV" +"chart_at_template_3300","Lieferverbindlichkeiten Inland","3300","True","liability_payable","l10n_at.account_tag_l10n_at_PCIV" +"chart_at_template_3360","Lieferverbindlichkeiten EU-Raum","3360","True","liability_payable","l10n_at.account_tag_l10n_at_PCIV" +"chart_at_template_3370","Lieferverbindlichkeiten sonstiges Ausland","3370","True","liability_payable","l10n_at.account_tag_l10n_at_PCIV" "chart_at_template_3480","Verbindlichkeiten gegenüber Gesellschaftern","3480","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII" "chart_at_template_3500","Umsatzsteuer 20%","3500","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3501","Umsatzsteuer 10%","3501","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3502","Umsatzsteuer 13%","3502","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3505","Sonstige Umsatzsteuer","3505","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" -"chart_at_template_3510","Umsatzsteuer RC EU 20%","3510","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" +"chart_at_template_3510","Umsatzsteuer RC EU-Raum 20%","3510","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3511","Umsatzsteuer IGE 20%","3511","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3512","Umsatzsteuer IGE 10%","3512","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3513","Umsatzsteuer IGE 13%","3513","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" @@ -132,36 +147,48 @@ "chart_at_template_3542","Verrechnung Dienstgeberzuschlag","3542","True","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3550","Verrechnung Kommunalsteuer","3550","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" "chart_at_template_3551","Verrechnung Wiener Dienstgeberabgabe","3551","False","liability_current","l10n_at.account_tag_l10n_at_PCVIII1" -"chart_at_template_3600","Verrechungskonto Sozialversicherung","3600","True","liability_payable","l10n_at.account_tag_l10n_at_PCVIII2" +"chart_at_template_3600","Verrechnungskonto Sozialversicherung","3600","True","liability_payable","l10n_at.account_tag_l10n_at_PCVIII2" "chart_at_template_3610","Verrechnungskonto Magistrat/Gemeinde (KoSt, U-Bahn, etc.)","3610","True","liability_payable","l10n_at.account_tag_l10n_at_PCVIII2" "chart_at_template_3740","WERE Verrechnungskonto","3740","True","liability_payable","l10n_at.account_tag_l10n_at_PD" "chart_at_template_4000","Brutto-Umsatzerlöse im Inland (20%)","4000","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" "chart_at_template_4001","Brutto-Umsatzerlöse im Inland (10%)","4001","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" -"chart_at_template_4100","Brutto-Umsatzerlöse im EU Raum (RC 20%)","4100","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" -"chart_at_template_4110","Brutto-Umsatzerlöse im EU Raum (RC 10%)","4110","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" +"chart_at_template_4100","Brutto-Umsatzerlöse im EU-Raum (RC 20%)","4100","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" +"chart_at_template_4110","Brutto-Umsatzerlöse im EU-Raum (RC 10%)","4110","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" "chart_at_template_4200","Brutto-Umsatzerlöse in Drittstaaten (0%)","4200","False","income","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" "chart_at_template_4860","Kursgewinne aus Fremdwährungstransaktionen","4860","False","income_other","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT1" -"chart_at_template_5000","Wareneinkauf","5000","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" -"chart_at_template_5050","Wareneinkauf EU","5050","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5000","Wareneinsatz","5000","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5010","Wareneinkauf 20%","5010","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5011","Wareneinkauf 10%","5011","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5050","Wareneinkauf ig. Erwerb 20%","5050","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5051","Wareneinkauf ig. Erwerb 10%","5051","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5052","Wareneinkauf ig. Erwerb 0% nach Art. 6 Abs. 2","5052","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" "chart_at_template_5090","Wareneinkauf 0%","5090","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" -"chart_at_template_5800","Skontoerträge auf Materialaufwand","5800","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" -"chart_at_template_5810","Skontoerträge auf sonstige bezogene Herstellungsleistungen","5810","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5II" +"chart_at_template_5800","Skontoertrag Materialaufwand 20 %","5800","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5801","Skontoertrag Materialaufwand 10 %","5801","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5805","Skontoertrag Materialaufwand 0%","5805","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5I" +"chart_at_template_5810","Skontoertrag bezogene Leistungen 20 %","5810","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5II" +"chart_at_template_5811","Skontoertrag bezogene Leistungen 10 %","5811","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5II" +"chart_at_template_5812","Skontoertrag bezogene Leistungen 0 %","5812","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT5II" "chart_at_template_5900","Aufwandsstellenrechnung","5900","False","expense","account.account_tag_operating" -"chart_at_template_6200","Gehälter (Angestellte)","6200","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6200","Gehälter - Angestellte","6200","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" "chart_at_template_6205","Geschäftsführerbezug","6205","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6242","Urlaubsabfindung (Angestellte)","6242","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6260","Sonstige Bezüge (Angestellte)","6260","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6270","Sachbezug (Angestellte)","6270","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6271","Sachbezug (Geschäftsführer)","6271","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6310","Grundgehälter (Überstunden)","6310","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6330","Gehälter (Überstundenzuschläge)","6330","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6340","Veränderung noch nicht konsumierter Urlaub","6340","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" -"chart_at_template_6400","Beiträge für betriebliche Mitarbeitervorsorgekasse","6400","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" -"chart_at_template_6560","Gesetzlicher Sozialaufwand","6560","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" -"chart_at_template_6660","Kommunalsteuer (KoSt)","6660","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" -"chart_at_template_6661","Dienstgeberbeitrag zum Familienlastenausgleichsfonds (DB)","6661","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" -"chart_at_template_6662","Zuschlag zum Dienstnehmerbeitrag (DZ)","6662","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" -"chart_at_template_6640","Dienstgeberabgabe der Gemeinde Wien (U-Bahn Steuer)","6663","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" +"chart_at_template_6220","Nichtleistungsgehälter","6220","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6225","Zulagen - Angestellte","6225","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6230","Prämien und Provisionen - Angestellte","6230","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6240","Sonderzahlungen - Angestellte","6240","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6242","Urlaubsabfindung - Angestellte","6242","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6255","Jubiläumsaufwendungen - Angestellte","6255","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6260","Freiwillige Fahrt- und Verpflegungszuschüsse - Angestellte","6260","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6270","Sachbezug - Angestellte","6270","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6271","Sachbezug - Geschäftsführer","6271","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6310","Überstunden - Angestellte","6310","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6340","Veränderung Urlaubsrückstellung - Angestellte","6340","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6I" +"chart_at_template_6400","Mitarbeitervorsorgekasse - Angestellte","6400","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" +"chart_at_template_6560","Gesetzlicher Sozialaufwand - Angestellte","6560","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" +"chart_at_template_6660","Kommunalsteuer (KoSt) - Angestellte","6660","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" +"chart_at_template_6661","Dienstgeberbeitrag zum Familienlastenausgleichsfonds (DB) - Angestellte","6661","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" +"chart_at_template_6662","Zuschlag zum Dienstnehmerbeitrag (DZ) - Angestellte","6662","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" +"chart_at_template_6640","Dienstgeberabgabe der Gemeinde Wien (U-Bahn Steuer) - Angestellte","6663","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" "chart_at_template_6700","Sonstiger freiwilliger Sozialaufwand","6700","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT6II" "chart_at_template_6900","Aufwandsstellenrechnung","6900","False","expense","" "chart_at_template_7000","Abschreibungen auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes","7000","False","expense_depreciation","l10n_at.account_tag_l10n_at_EBIT7I" @@ -173,7 +200,7 @@ "chart_at_template_7780","Mitgliedsbeiträge","7780","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" "chart_at_template_7790","Spesen des Geldverkehrs","7790","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" "chart_at_template_7820","Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen","7820","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" -"chart_at_template_7830","Verluste aus dem Abgang vom Anlagevermögen, ausgenommen Finanzanlagen","7830","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" +"chart_at_template_7830","Verlust aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Buchwert verkaufter Anlagen (-))","7830","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" "chart_at_template_7860","Kursverluste aus Fremdwährungstransaktionen","7860","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" "chart_at_template_7890","Skontoerträge auf sonstige betriebliche Aufwendungen","7890","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" "chart_at_template_7900","Aufwandsstellenrechnung","7900","False","expense","" @@ -181,17 +208,25 @@ "chart_at_template_7970","Vertriebskosten","7970","False","expense","" "chart_at_template_7980","Verwaltungskosten","7980","False","expense","" "chart_at_template_7990","Sonstige betriebliche Aufwendungen","7990","False","expense","account.account_tag_operating,l10n_at.account_tag_l10n_at_EBIT8" -"chart_at_template_8140","Erlöse aus dem Abgang von Beteiligungen","8140","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" -"chart_at_template_8150","Erlöse aus dem Abgang von sonstigen Finanzanlagen","8150","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" -"chart_at_template_8160","Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens","8160","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" -"chart_at_template_8170","Buchwert abgegangener Beteiligungen","8170","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" -"chart_at_template_8180","Buchwert abgegangener sonstiger Finanzanlagen","8180","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" -"chart_at_template_8190","Buchwert abgegangener Wertpapiere des Umlaufvermögens","8190","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" -"chart_at_template_8200","Erträge aus dem Abgang von und der Zuschreibung zu Finanzanlagen","8200","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" -"chart_at_template_8210","Erträge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufvermögens","8210","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" +"chart_at_template_8140","Erlöse aus dem Abgang von Beteiligungen (-)","8140","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8150","Erlöse aus dem Abgang von sonstigen Finanzanlagen (-)","8150","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8160","Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens (-)","8160","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8170","Buchwert abgegangener Beteiligungen (+)","8170","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8171","Buchwert abgegangener Beteiligungen (-)","8171","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8180","Buchwert abgegangener sonstiger Finanzanlagen (+)","8180","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" +"chart_at_template_8181","Buchwert abgegangener sonstiger Finanzanlagen (-)","8181","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" +"chart_at_template_8190","Buchwert abgegangener Wertpapiere des Umlaufvermögens (+)","8190","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" +"chart_at_template_8191","Buchwert abgegangener Wertpapiere des Umlaufvermögens (-)","8191","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" +"chart_at_template_8200","Erlöse aus dem Abgang von Beteiligungen (+)","8200","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8205","Erlöse aus dem Abgang von sonstigen Finanzanlagen (+)","8205","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8206","Erlöse aus Zuschreibung sonstige Finanzanlagen","8206","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN10" +"chart_at_template_8210","Erlöse aus dem Abgang von Wertpapieren des Umlaufvermögens (+)","8210","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" +"chart_at_template_8211","Zuschreibung Wertpapiere des Umlaufvermögens","8211","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN11" "chart_at_template_8350","Nicht ausgenützte Lieferantenskonti","8350","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN12" -"chart_at_template_8990","Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen","8990","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN12" +"chart_at_template_8900","Gewinnüberrechnung Ergebnisabführung","8990","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN12" +"chart_at_template_8901","Verlustübernahme Ergebnisabführung","8901","False","income_other","account.account_tag_financing,l10n_at.account_tag_l10n_at_FIN12" "chart_at_template_9190","Nicht eingeforderte ausstehende Einlagen","9190","False","equity","account.account_tag_financing,l10n_at.account_tag_l10n_at_PAI" +"chart_at_template_9260","Eigene Anteile","9260","False","equity","" "chart_at_template_9390","Bilanzgewinn (-verlust)","9390","False","equity","account.account_tag_financing,l10n_at.account_tag_l10n_at_PAIV" "chart_at_template_9800","Eröffnungsbilanz","9800","False","equity","" "chart_at_template_9850","Schlussbilanz","9850","False","equity","" diff --git a/addons/l10n_at/data/template/account.fiscal.position-at.csv b/addons/l10n_at/data/template/account.fiscal.position-at.csv index 59b936d6847..23cb5343cf3 100644 --- a/addons/l10n_at/data/template/account.fiscal.position-at.csv +++ b/addons/l10n_at/data/template/account.fiscal.position-at.csv @@ -11,10 +11,12 @@ "","","","","","","","","chart_at_template_4000","chart_at_template_4100" "","","","","","","","","chart_at_template_4001","chart_at_template_4110" "","","","","","","","","chart_at_template_2000","chart_at_template_2100" -"","","","","","","","","chart_at_template_5000","chart_at_template_5050" +"","","","","","","","","chart_at_template_5010","chart_at_template_5050" +"","","","","","","","","chart_at_template_5011","chart_at_template_5051" "fiscal_position_template_non_eu","Drittstaaten","1","","","","account_tax_template_sales_20_code022","account_tax_template_sales_non_eu_0_code011","","" "","","","","","","account_tax_template_sales_10_code029","account_tax_template_sales_non_eu_0_services","","" "","","","","","","account_tax_template_sales_add7_code007","account_tax_template_sales_non_eu_0_code011","","" "","","","","","","","","chart_at_template_4000","chart_at_template_4200" "","","","","","","","","chart_at_template_2000","chart_at_template_2150" -"","","","","","","","","chart_at_template_5000","chart_at_template_5090" +"","","","","","","","","chart_at_template_5010","chart_at_template_5090" +"","","","","","","","","chart_at_template_5011","chart_at_template_5090" diff --git a/addons/l10n_at/models/template_at.py b/addons/l10n_at/models/template_at.py index c3310071258..b86560d5e81 100644 --- a/addons/l10n_at/models/template_at.py +++ b/addons/l10n_at/models/template_at.py @@ -13,12 +13,12 @@ class AccountChartTemplate(models.AbstractModel): 'property_account_receivable_id': 'chart_at_template_2000', 'property_account_payable_id': 'chart_at_template_3300', 'property_account_income_categ_id': 'chart_at_template_4000', - 'property_account_expense_categ_id': 'chart_at_template_5000', + 'property_account_expense_categ_id': 'chart_at_template_5010', 'property_stock_account_input_categ_id': 'chart_at_template_3740', 'property_stock_account_output_categ_id': 'chart_at_template_5000', 'property_stock_valuation_account_id': 'chart_at_template_1600', - 'property_tax_payable_account_id': 'chart_at_template_2600', - 'property_tax_receivable_account_id': 'chart_at_template_2600', + 'property_tax_payable_account_id': 'chart_at_template_3530', + 'property_tax_receivable_account_id': 'chart_at_template_3530', 'code_digits': '4', }