"id","name","code","account_type","reconcile","non_trade","name@ar_001"
"lb_account_101101","Subscribed capital (uncalled)","101101","equity","False","","رأس المال المكتتب به (غير مستحق)"
"lb_account_101201","Subscribed capital (called and paid)","101201","equity","False","","رأس المال المكتتب به (المستحق والمدفوع)"
"lb_account_101301","Subscribed capital (called and paid up)","101301","equity","False","","رأس المال المكتتب به (المستحق والمدفوع)"
"lb_account_101401","Retained Earnings","101401","equity","False","","الأرباح المحتجزة"
"lb_account_101402","Undistributed Profits/Losses","101402","equity_unaffected","False","","الآرباح / الخسائر غير الموزعة"
"lb_account_102101","Issue premiums","102101","equity","False","","أقساط الأسهم"
"lb_account_102201","Merger premiums","102201","equity","False","","أقساط الاندماج"
"lb_account_102301","Contribution premiums","102301","equity","False","","أقساط المساهمة"
"lb_account_102401","Premium for conversion of debenture","102401","equity","False","","قسط تحويل السندات"
"lb_account_103101","Revaluation variances of fixed assets","103101","equity","False","","فروق إعادة تقييم الأصول الثابتة"
"lb_account_103501","Revaluation variances","103501","equity","False","","فروق إعادة التقييم"
"lb_account_111001","Legal reserve","111001","equity","False","","الاحتياطي القانوني"
"lb_account_112001","Statutory","112001","equity","False","","قانوني"
"lb_account_119001","Optional reserve","119001","equity","False","","الاحتياطي الاختياري"
"lb_account_119002","Statutory reserve","119002","equity","False","","الاحتياطي القانوني"
"lb_account_121001","Profit brought forward","121001","equity","False","","الأرباح المرحّلة"
"lb_account_125001","Losses brought forward","125001","equity","False","","الخسائر المرحلة"
"lb_account_138001","Result of period Profit","138001","equity","False","","نتيجة أرباح الفترة"
"lb_account_138101","Result of period Profit","138101","equity","False","","نتيجة أرباح الفترة"
"lb_account_139001","Result of period Loss","139001","equity","False","","نتيجة خسائر الفترة"
"lb_account_168001","Sundry loans & debts","168001","liability_non_current","False","","القروض والديون المتنوعة"
"lb_account_168002","Deposits & Guarantees","168002","liability_non_current","False","","الودائع والضمانات"
"lb_account_211001","Goodwill","211001","asset_fixed","False","","الشهرة"
"lb_account_212001","Establishment expenses","212001","asset_fixed","False","","نفقات التأسيس"
"lb_account_214001","Patents licenses trademarks","214001","asset_fixed","False","","العلامات التجارية لتراخيص براءات الاختراع"
"lb_account_225101","Transportation equipment","225101","asset_fixed","False","","معدات النقل"
"lb_account_225201","Transportation equipment","225201","asset_fixed","False","","معدات النقل"
"lb_account_226101","General installation","226101","asset_fixed","False","","التركيب العام"
"lb_account_226211","Office & computer equipment","226211","asset_fixed","False","","المعدات المكتبية ومعدات الحواسيب"
"lb_account_226221","Computer equipment & programs","226221","asset_fixed","False","","معدات وبرامج الحاسوب"
"lb_account_226311","Furniture","226311","asset_fixed","False","","الأثاث"
"lb_account_228001","Advances & payments for tangible fixed investments","228001","asset_fixed","False","","السُلف والمدفوعات للاستثمارات الثابتة الملموسة"
"lb_account_251001","Financial fixed assets","251001","asset_non_current","False","","الأصول المالية الثابتة"
"lb_account_255001","Financial fixed assets","255001","asset_non_current","False","","الأصول المالية الثابتة"
"lb_account_259001","Other blocked long term receivables","259001","asset_non_current","False","","المستحقات الأخرى طويلة الأجل المحجوزة"
"lb_account_282301","Constructions","282301","asset_fixed","False","","أعمال البناء"
"lb_account_282401","Technical installations","282401","asset_fixed","False","","التركيبات التقنية"
"lb_account_282511","Transportation equipment touristic","282511","asset_fixed","False","","معدات النقل السياحية"
"lb_account_282521","Transportation equipment","282521","asset_fixed","False","","معدات النقل"
"lb_account_282611","Other tangible fixed assets general installation","282611","asset_fixed","False","","التركيبات العامة للأصول الثابتة الملموسة الأخرى"
"lb_account_282621","Other tangible fixed assets office equipment","282621","asset_fixed","False","","الأصول الثابتة الملموسة الأخرى معدات مكتبية"
"lb_account_282622","Other tangible fixed assets computer","282622","asset_fixed","False","","الأصول الثابتة الملموسة الأخرى حاسوب"
"lb_account_282631","Other tangible fixed assets furniture & fixtures","282631","asset_fixed","False","","الأصول الثابتة الملموسة الأخرى من الأضواء والأثاث"
"lb_account_292101","Provision for valuation loss of","292101","liability_current","False","","حكم خسارة التقييم"
"lb_account_370001","Inventory opening stock","370001","asset_current","False","","المخزون الافتتاحي للمخزون"
"lb_account_370002","Goods Received not Billed","370002","liability_current","True","","البضائع المستلمة التي لم تتم فوترتها"
"lb_account_370003","Goods Shipped not Invoiced","370003","asset_current","True","","البضائع التي تم شحنها ولم تتم فوترتها بعد"
"lb_account_370004","Work-in-Progress","370004","asset_current","True","","قيد التنفيذ"
"lb_account_401101","Accounts payable invoices","401101","liability_payable","True","","فواتير الحسابات الدائنة"
"lb_account_403101","Fixed assets suppliers","403101","liability_payable","True","","مورّدو الأصول الثابتة"
"lb_account_403501","Notes payables","403501","liability_payable","True","","الإشعارات مستحقة الدفع"
"lb_account_411111","Invoices ordinary local clients","411111","asset_receivable","True","","الفواتير العادية التي يتم إصدارها للعملاء داخل الدولة"
"lb_account_411112","Invoices ordinary export clients","411112","asset_receivable","True","","الفواتير العادية التي يتم إصدارها للعملاء خارج الدولة"
"lb_account_411501","Doubtful clients","411501","asset_receivable","True","","العملاء المترددون"
"lb_account_413001","Notes receivable local clients","413001","asset_receivable","True","","الإشعارات مستحقة القبض من العملاء داخل الدولة"
"lb_account_413002","Notes receivable export clients","413002","asset_receivable","True","","الإشعارات مستحقة القبض من العملاء خارج الدولة"
"lb_account_413003","Accounts Receivable (PoS)","413003","asset_receivable","True","","الحسابات المستحقة القبض (نقاط البيع)"
"lb_account_413004","Notes receivable","413004","asset_receivable","True","","الإشعارات مستحقة القبض"
"lb_account_415001","Advances for works unbilled local clients","415001","asset_receivable","True","","المبالغ المدفوعة مقدماً للعمل الذي لم تتم فوترته للعملاء داخل الدولة"
"lb_account_415002","Advances for works unbilled export clients","415002","asset_receivable","True","","المبالغ المدفوعة مقدماً للعمل الذي لم تتم فوترته للعملاء خارج الدولة"
"lb_account_419101","Advances & payments for orders local clients","419101","asset_receivable","True","","المبالخ المدفوعة مقدماً والمدفوعات لطلبات العملاء المحليين"
"lb_account_419102","Advances & payments for orders export clients","419102","asset_receivable","True","","المدفوعات المقدمة ومدفوعات عملاء طلبات التصدير"
"lb_account_421101","Due to personnel","421101","liability_payable","True","","بسبب العاملين"
"lb_account_428001","Personals accounts receivable","428001","asset_receivable","True","","الحسابات الشخصية المستحقة القبض"
"lb_account_431101","NSSF payable - family allowances","431101","liability_payable","True","","الصندوق الوطني للضمان الاجتماعي (NSSF) المستحق الدفع - المخصصات العائلية"
"lb_account_431102","NSSF payable - sickness & motherhood allowance","431102","liability_payable","True","","الصندوق الوطني للضمان الاجتماعي (NSSF) المستحق الدفع - إعانة المرض والأمومة"
"lb_account_431103","NSSF Payable - end of service indemnity","431103","liability_payable","True","","الصندوق الوطني للضمان الاجتماعي (NSSF) المستحق الدفع - تعويض نهاية الخدمة"
"lb_account_438001","NSSF - accounts receivable from social security fund","438001","asset_receivable","True","","الصندوق الوطني للضمان الاجتماعي (NSSF) - الحسابات المستحقة القبض من صندوق الضمان الاجتماعي"
"lb_account_441101","Taxes due on salaries","441101","liability_current","False","","الضريبة المستحقة على المرتبات"
"lb_account_441102","Taxes due on salaries temporary employees","441102","liability_current","False","","الضريبة المستحقة على مرتبات الموظفين المؤقتين"
"lb_account_441111","Taxes due (operational) excluding on profit","441111","liability_current","False","","الضرائب المستحقة (التشغيلية) باستثناء الضرائب على الأرباح"
"lb_account_441121","Taxes due non-resident purchases 2.25%","441121","liability_current","False","","الضرائب المستحقة على مشتريات غير المقيمين 2.25%"
"lb_account_441122","Taxes due non-resident services 7.50%","441122","liability_current","False","","الضرائب المستحقة على خدمات غير المقيمين 7.50%"
"lb_account_442001","VAT Payable","442001","liability_payable","True","True","ضريبة القيمة المضافة مستحقة الدفع"
"lb_account_442101","VAT paid purchased goods / services with activities with right to deduct","442101","liability_current","False","","ضريبة القيمة المضافة التي تم دفعها على السلع/الخدمات المشتراة مع الحق في الخصم"
"lb_account_442111","VAT paid purchased goods / services with activities with right to recover","442111","asset_current","False","","ضريبة القيمة المضافة التي تم دفعها على السلع/الخدمات المشتراة مع الحق في استردادها"
"lb_account_442121","VAT paid purchased goods / services not allocated activities","442121","asset_current","False","","ضريبة القيمة المضافة التي يتم دفعها على السلع/ الخدمات المشتراة غير الأنشطة المخصصة"
"lb_account_442131","VAT purchases fixed assets with activities with right to deduct","442131","asset_current","False","","ضريبة القيمة المضافة على مشتريات الأصول الثابتة ذات الأنشطة التي لها الحق في الخصم"
"lb_account_442141","VAT purchases fixed assets with activities with right to recover","442141","asset_current","False","","ضريبة القيمة المضافة على مشتريات الأصول الثابتة ذات الأنشطة التي لها الحق في الاسترداد"
"lb_account_442151","VAT purchases fixed not allocated nature of activities","442151","asset_current","False","","مشتريات ضريبة القيمة المضافة الثابتة دون تخصيص طبيعة الأنشطة"
"lb_account_442161","VAT paid on overheads activities with right to deduct","442161","asset_current","False","","ضريبة القيمة المضافة المدفوعة على الأنشطة العامة مع الحق في الخصم"
"lb_account_442171","VAT on overheads activities with right to recover","442171","asset_current","False","","ضريبة القيمة المضافة على الأنشطة العامة مع الحق في الاسترداد"
"lb_account_442181","VAT overheads not allocated to nature of activities","442181","asset_current","False","","النفقات العامة لضريبة القيمة المضافة غير المخصصة لطبيعة الأنشطة"
"lb_account_442191","VAT paid on advances to suppliers","442191","asset_current","False","","ضريبة القيمة المضافة المدفوعة مقدماً للموردين"
"lb_account_442201","VAT Receivable","442201","asset_receivable","True","True","ضريبة القيمة المضافة المستحقة القبض"
"lb_account_442211","VAT recoverable (end quarter) purchases (article 59)","442211","asset_current","False","","المشتريات القابلة للاسترداد ضريبة القيمة المضافة (نهاية الربع) (المادة 59)"
"lb_account_442221","VAT recoverable partially (end quarter) purchases (article 59)","442221","asset_current","False","","المشتريات القابلة للاسترداد جزئيًا لضريبة القيمة المضافة (نهاية الربع) (المادة 59)"
"lb_account_442231","VAT recoverable (end quarter) on fixed assets (article 59)","442231","asset_current","False","","ضريبة القيمة المضافة القابلة للاسترداد (نهاية الربع) على الأصول الثابتة (المادة 59)"
"lb_account_442241","VAT recoverable partially (end quarter) on fixed assets (article 59)","442241","asset_current","False","","ضريبة القيمة المضافة القابلة للاسترداد جزئيًا (نهاية الربع) على الأصول الثابتة (المادة 59)"
"lb_account_442251","VAT recoverable (end quarter) overheads (article 59)","442251","asset_current","False","","النفقات العامة القابلة للاسترداد من ضريبة القيمة المضافة (نهاية الربع) (المادة 59)"
"lb_account_442261","VAT recoverable partially (end quarter) overheads (article 59)","442261","asset_current","False","","النفقات العامة القابلة للاسترداد جزئيًا لضريبة القيمة المضافة (نهاية الربع) (المادة 59)"
"lb_account_442511","VAT payable","442511","asset_current","False","","ضريبة القيمة المضافة مستحقة الدفع"
"lb_account_442521","VAT carried forward with right to recover","442521","asset_current","False","","ضريبة القيمة المضافة التي تم ترحيلها مع الحق في الاسترداد"
"lb_account_442611","VAT deductible on purchases","442611","asset_current","False","","ضريبة القيمة المضافة القابلة للخصم على المشتريات"
"lb_account_442621","VAT deductible pro-rata on purchases","442621","asset_current","False","","خصم ضريبة القيمة المضافة بنسبة مئوية على المشتريات"
"lb_account_442631","VAT deductible acquisition of fixed assets","442631","asset_current","False","","اقتناء الأصول الثابتة القابلة للخصم من ضريبة القيمة المضافة"
"lb_account_442641","VAT deductible pro-rata on fixed assets","442641","asset_current","False","","ضريبة القيمة المضافة القابلة للخصم تناسبياً على الأصول الثابتة"
"lb_account_442651","VAT deductible on overheads","442651","asset_current","False","","ضريبة القيمة المضافة القابلة للخصم من النفقات العامة"
"lb_account_442661","VAT deductible pro-rata on overheads","442661","asset_current","False","","خصم ضريبة القيمة المضافة على النفقات العامة بنسبة مئوية"
"lb_account_442671","VAT deductible on advances to suppliers","442671","asset_current","False","","ضريبة القيمة المضافة القابلة للخصم مقدماً للموردين"
"lb_account_442681","VAT deductible pro-rata on advances to suppliers","442681","asset_current","False","","ضريبة القيمة المضافة القابلة للخصم بنسبة على الدفعات المقدمة للموردين"
"lb_account_442701","VAT collected on delivery of goods","442701","liability_current","False","","ضريبة القيمة المضافة المحصلة عند إيصال البضائع"
"lb_account_442711","VAT collected on delivery of services","442711","liability_current","False","","ضريبة القيمة المضافة المحصلة عند تقديم الخدمات"
"lb_account_442721","VAT collected on delivery of goods - cash basis","442721","liability_current","False","","ضريبة القيمة المضافة التي يتم تحصيلها عند تسليم البضائع - على أساس نقدي"
"lb_account_442731","VAT collected on delivery of services - cash basis","442731","liability_current","False","","ضريبة القيمة المضافة التي يتم تحصيلها عند تقديم الخدمات - على أساس نقدي"
"lb_account_442741","VAT collected on delivery gold basis gross margin","442741","liability_current","False","","هامش الربح الإجمالي لضريبة القيمة المضافة التي يتم تحصيلها على أساس التسليم"
"lb_account_442751","VAT collected on delivery of goods tourists","442751","liability_current","False","","ضريبة القيمة المضافة التي يتم تحصيلها عند تسليم البضائع السياحية"
"lb_account_442761","VAT collected on self supply of goods & services","442761","liability_current","False","","ضريبة القيمة المضافة التي يتم تحصيلها على التوريد الذاتي للسلع والخدمات"
"lb_account_442771","VAT collected on amounts due to non residents","442771","liability_current","False","","ضريبة القيمة المضافة التي يتم تحصيلها على المبالغ المستحقة لغير المقيمين"
"lb_account_442781","VAT collected on sales of fixed assets","442781","liability_current","False","","ضريبة القيمة المضافة التي تم تحصيلها على مبيعات الأصول الثابتة"
"lb_account_442791","VAT collected on payments & advance work in progress","442791","liability_current","False","","ضريبة القيمة المضافة التي تم تحصيلها على المدفوعات والأعمال الجارية مقدماً"
"lb_account_442811","VAT subject to regularization Dr.","442811","liability_current","False","","ضريبة القيمة المضافة الخاضعة للتنظيم د."
"lb_account_442812","VAT subject to regularization Dr. on other accounts","442812","liability_current","False","","ضريبة القيمة المضافة الخاضعة للتسوية د. على الحسابات الأخرى"
"lb_account_442821","VAT subject to regularization credit on advances","442821","liability_current","False","","ضريبة القيمة المضافة الخاضعة للتنظيم على الدفعات المقدمة"
"lb_account_442822","VAT subject to regularization credit on other accounts","442822","liability_current","False","","ضريبة القيمة المضافة الخاضعة للتنظيم على الحسابات الأخرى"
"lb_account_442911","VAT required to be recovered - quarterly","442911","liability_current","False","","ضريبة القيمة المضافة المطلوب استردادها - كل ثلاثة أشهر"
"lb_account_442921","VAT required to be recovered - half yearly","442921","liability_current","False","","ضريبة القيمة المضافة المطلوب استردادها - نصف سنوية"
"lb_account_442931","VAT required to be recovered - yearly","442931","liability_current","False","","ضريبة القيمة المضافة المطلوب استردادها - سنويًا"
"lb_account_442941","VAT required to be recovered - article 59","442941","liability_current","False","","ضريبة القيمة المضافة المطلوب استردادها - المادة 59"
"lb_account_443101","Taxes on profit","443101","liability_current","False","","ضرائب الإيرادات"
"lb_account_443201","Taxes on profit improvement or disposal of fixed assets","443201","liability_current","False","","تحسين ضرائب الأرباح أو التخلص من الأصول الثابتة"
"lb_account_445001","Government & public institutions - other account payable","445001","liability_payable","True","","المؤسسات الحكومية والمؤسسات العامة - حسابات أخرى مستحقة الدفع"
"lb_account_445011","Tax on consummation (hotel & rest)","445011","liability_current","False","","الضريبة على الاستهلاك ( الفنادق والاستراحات)"
"lb_account_449011","Government & public institutions - debtors","449011","asset_receivable","True","","المؤسسات الحكومية والعامة - المدينون"
"lb_account_451111","Partners - mother companies Dr.","451111","asset_current","False","","الشركاء - الشركات الرئيسية Dr."
"lb_account_451121","Partners - subsidiary Company Dr.","451121","asset_current","False","","الشركاء - الشركة الفرعية Dr."
"lb_account_451131","Partners - affiliated companies Dr.","451131","asset_current","False","","الشركاء - الشركات التابعة Dr."
"lb_account_451141","Partners - multi-group companies Dr.","451141","asset_current","False","","الشركاء - الشركات المتعددة المجموعات Dr."
"lb_account_451211","Partners - mother companies Cr.","451211","liability_current","False","","الشركاء - الشركات الرئيسية Cr."
"lb_account_451221","Partners - subsidiary company Cr.","451221","liability_current","False","","الشركاء - الشركات الفرعية Cr."
"lb_account_451231","Partners - affiliated companies Cr.","451231","liability_current","False","","الشركاء - الشركات التابعة Cr."
"lb_account_451241","Partners - multi-group companies Cr.","451241","liability_current","False","","الشركاء - الشركات متعددة المجموعات Cr."
"lb_account_451511","Partners balance Dr.","451511","asset_current","False","","رصيد الشركاء Dr."
"lb_account_451521","Partners balance Cr.","451521","liability_current","False","","رصيد الشركاء Cr."
"lb_account_451531","Partners affiliated companies Dr.","451531","asset_current","False","","شركات الشركاء التابعة، د."
"lb_account_451541","Partners - multi-group companies Dr.","451541","asset_current","False","","الشركاء - الشركات متعددة المجموعات Dr."
"lb_account_451581","Partners - joined operations Dr.","451581","asset_current","False","","الشركاء - العمليات المشتركة Dr."
"lb_account_453001","Dividends payable on profit","453001","liability_current","False","","توزيعات الأرباح مستحقة الدفع على الأرباح"
"lb_account_455111","Other partners payables & contributions","455111","liability_payable","True","","مستحقات ومساهمات الشركاء الآخرين"
"lb_account_461901","Miscellaneous operating accounts payable","461901","liability_payable","True","","الحسابات التشغيلية المتنوعة مستحقة الدفع"
"lb_account_465091","other misc payables non operating","465091","liability_payable","True","","مدفوعات متنوعة أخرى غير التشغيلية"
"lb_account_471101","Deferred charges over many years pre-operation expenses","471101","asset_non_current","False","","رسوم مؤجلة على مدى سنوات عديدة قبل التشغيل"
"lb_account_471201","Deferred charges over many years major repairs for amortization","471201","asset_non_current","False","","الرسوم المؤجلة على مدى سنوات عديدة والعديد من الإصلاحات للاستهلاك"
"lb_account_472001","Prepaid expenses","472001","asset_current","False","","النفقات المدفوعة مسبقاً"
"lb_account_473001","Unearned income","473001","liability_current","False","","الدخل غير المكتسب"
"lb_account_474001","Accrued expenses","474001","asset_current","False","","النفقات المستحقة"
"lb_account_475011","Exchange difference - liabilities receivables","475011","asset_current","False","","فرق سعر الصرف - الالتزامات مستحقة القبض"
"lb_account_475021","Decrease on accounts payables","475021","asset_current","False","","انخفاض في الحسابات الدائنة مستحقة الدفع"
"lb_account_481001","Periodical allocation of expenses","481001","liability_current","False","","التخصيص الدوري للنفقات"
"lb_account_530002","Petty Cash","530002","asset_cash","False","","المصروفات النثرية"
"lb_account_540002","Bank Suspense Account","540002","asset_current","False","","الحساب البنكي المعلق"
"lb_account_540003","Outstanding Receipts","540003","asset_current","True","","الإيصالات المستحقة"
"lb_account_540004","Outstanding Payments","540004","asset_current","True","","المدفوعات المستحقة"
"lb_account_540005","Credit cards","540005","liability_credit_card","False","","البطاقات الائتمانية"
"lb_account_601101","Goods & Services Type A","601101","expense","False","","السلع والخدمات من النوع A"
"lb_account_701000","Sales of Merchandises","701000","income","False","","مبيعات البضائع"
"lb_account_601102","Goods & Services Type A - VAT paid in source","601102","expense","False","","السلع والخدمات النوع A - ضريبة القيمة المضافة يتم دفعها من المصدر"
"lb_account_601121","Goods & Services Type B","601121","expense","False","","السلع والخدمات من النوع B"
"lb_account_601122","Goods & Services Type B - VAT paid in source","601122","expense","False","","السلع والخدمات من النوع B - ضريبة القيمة المضافة التي يتم دفعها في المصدر"
"lb_account_601201","Purchases containers & packing materials","601201","expense","False","","حاويات المشتريات ومواد التعبئة والتغليف"
"lb_account_601811","Purchases - freight & transportations","601811","expense","False","","المشتريات - الشحن والنقل"
"lb_account_601821","Purchases - commissions","601821","expense","False","","المشتريات - العمولات"
"lb_account_601831","Purchases - insurance on freight","601831","expense","False","","المشتريات - التأمين على الشحن"
"lb_account_601841","Purchases - clearing charges","601841","expense","False","","المشتريات - رسوم التخليص - المقاصة"
"lb_account_601851","Purchases - customs charges","601851","expense","False","","المشتريات - الرسوم الجمركية"
"lb_account_601901","Discount & allowances earned purchases","601901","expense","False","","الخصومات والبدلات المكتسبة من المشتريات"
"lb_account_601902","Discount allowances earned purchases - VAT paid in source","601902","expense","False","","بدلات الخصم على المشتريات المكتسبة - ضريبة القيمة المضافة التي يتم دفعها في المصدر"
"lb_account_605101","Opening stock","605101","expense","False","","المخزون الافتتاحي"
"lb_account_605201","Closing stock","605201","expense","False","","المخزون الختامي"
"lb_account_611111","Purchases raw materials A","611111","expense","False","","مشتريات المواد الخام A"
"lb_account_611121","Purchases raw materials B","611121","expense","False","","مشتريات المواد الخام B"
"lb_account_611211","Purchases consumables fuel & gas","611211","expense","False","","مشتريات الوقود والغاز والمواد الاستهلاكية"
"lb_account_611221","Purchases consumables maintenance products","611221","expense","False","","مشتريات الوقود والغاز والمواد الاستهلاكية"
"lb_account_611231","Purchases workshop & factory supplies","611231","expense","False","","مشتريات الورشة ولوازم المصنع"
"lb_account_611241","Purchases stores supplies","611241","expense","False","","شراء لوازم المخازن"
"lb_account_611311","Purchase unreturnable containers","611311","expense","False","","شراء حاويات لا يمكن إرجاعها"
"lb_account_611321","Purchase returnable containers","611321","expense","False","","شراء حاويات يمكن إرجاعها"
"lb_account_611331","Purchase other containers","611331","expense","False","","شراء حاويات أخرى"
"lb_account_611701","Transitory account of cost of goods sold","611701","expense","False","","الحساب المؤقت لتكلفة البضائع المباعة"
"lb_account_611811","Purchases - freight & transportations","611811","expense","False","","المشتريات - الشحن والنقل"
"lb_account_611821","Purchases - commissions & brokerage","611821","expense","False","","المشتريات - العمولات والسمسرة"
"lb_account_611831","Purchases - insurance on freight","611831","expense","False","","المشتريات - التأمين على الشحن"
"lb_account_611841","Purchases - clearing charges","611841","expense","False","","المشتريات - رسوم التخليص - المقاصة"
"lb_account_611851","Purchases - customs charges","611851","expense","False","","المشتريات - الرسوم الجمركية"
"lb_account_611901","Discount & allowances earned on purchases","611901","expense","False","","الخصم والبدلات المكتسبة على المشتريات"
"lb_account_615101","Opening stock raw materials","615101","expense","False","","المواد الخام في المخزون الافتتاحي"
"lb_account_615201","Closing stock raw materials","615201","expense","False","","المواد الخام في المخزون الختامي"
"lb_account_621101","Purchases - costs related to subcontractor A","621101","expense","False","","المشتريات - التكاليف المتعلقة بالمتعاقد من الباطن A"
"lb_account_621201","Purchases - costs related to subcontractor B","621201","expense","False","","المشتريات - التكاليف المتعلقة بالمتعاقد من الباطن B"
"lb_account_621911","Discounts & allowances purchases subcontractors A","621911","expense","False","","خصومات وبدلات مشتريات المتعاقدين من الباطن A"
"lb_account_621921","Discounts & allowances purchases subcontractors B","621921","expense","False","","خصومات وبدلات مشتريات المتعاقدين من الباطن B"
"lb_account_625011","Leasing on materials","625011","expense","False","","تأجير المواد"
"lb_account_625021","Leasing on property","625021","expense","False","","تأجير العقارات"
"lb_account_625031","Royalties","625031","expense","False","","العائدات"
"lb_account_625041","Licenses","625041","expense","False","","التراخيص"
"lb_account_625061","Trademarks","625061","expense","False","","العلامات التجارية"
"lb_account_625071","Knowhow & methods","625071","expense","False","","المعرفة والأساليب"
"lb_account_625081","Similar values & rights","625081","expense","False","","القيم والحقوق المماثلة"
"lb_account_626111","Transportation & expenses on sales","626111","expense","False","","النقل ونفقات المبيعات"
"lb_account_626112","Transportation & commuting expenses","626112","expense","False","","نفقات المواصلات والتنقل"
"lb_account_626121","Collective transportation commuting","626121","expense","False","","التنقل عن طريق وسائل النقل الجماعي"
"lb_account_626151","Postage, telephone & telecommunication","626151","expense","False","","رسوم البريد والهاتف والاتصالات السلكية واللاسلكية"
"lb_account_626200","Maintenance & repairs","626200","expense","False","","الصيانة والإصلاحات"
"lb_account_626201","Maintenance & repairs of transportation equipment","626201","expense","False","","صيانة وإصلاح معدات النقل"
"lb_account_626310","Rent","626310","expense","False","","الإيجار"
"lb_account_626330","Water fees","626330","expense","False","","رسوم المياه"
"lb_account_626340","Lighting electricity - generator substances & combustibles","626340","expense","False","","كهرباء الإضاءة - مواد المولدات والمواد القابلة للاحتراق"
"lb_account_626350","Common charges & building reparations","626350","expense","False","","الرسوم العامة وتعويضات المباني"
"lb_account_626390","Other building expenses","626390","expense","False","","نفقات المباني الأخرى"
"lb_account_626410","Entertainment & receptions","626410","expense","False","","وسائل الترفيه والاستقبال"
"lb_account_626420","Travel expenses (hotel - food & beverages - transport)","626420","expense","False","","نفقات السفر (الفندق - الطعام والمشروبات - النقل)"
"lb_account_626430","Personnel meals (restaurant)","626430","expense","False","","وجبات الموظفين (مطعم)"
"lb_account_626440","Representation expenses & charges","626440","expense","False","","نفقات ورسوم التمثيل"
"lb_account_626510","Temporary personnel","626510","expense","False","","الموظفون المؤقتون"
"lb_account_626520","Agent's commission","626520","expense","False","","عمولة الوكيل"
"lb_account_626530","Fees (lawyer - audit - consulting)","626530","expense","False","","الرسوم (محام - تدقيق حسابات - استشارات)"
"lb_account_626540","Recruitment fees","626540","expense","False","","رسوم التوظيف"
"lb_account_626610","Training & development","626610","expense","False","","التدريب والتطوير"
"lb_account_626620","Documentation","626620","expense","False","","التوثيق"
"lb_account_626700","Studies & research","626700","expense","False","","الدراسات والأبحاث"
"lb_account_626800","Insurance","626800","expense","False","","التأمين"
"lb_account_626910","Medical care expenses","626910","expense","False","","نفقات الرعاية الطبية"
"lb_account_626920","Financial fees & expenses (on securities & notes)","626920","expense","False","","الرسوم والمصروفات المالية (على الأوراق المالية والأوراق المالية)"
"lb_account_626930","Advertising & public relation fees","626930","expense","False","","الرسوم والنفقات المالية (على الأوراق المالية والأوراق النقدية)"
"lb_account_626940","Office supplies & expenses","626940","expense","False","","لوازم ونفقات المكتب"
"lb_account_626990","Subscriptions & other charges","626990","expense","False","","الاشتراكات والرسوم الأخرى"
"lb_account_626991","Miscellaneous","626991","expense","False","","متفرقات"
"lb_account_631100","Salaries - retroactive","631100","expense","False","","الرواتب - بأثر رجعي"
"lb_account_631101","Earning taxable & other primes & gratifications","631101","expense","False","","الأرباح الخاضعة للضريبة وغيرها من المزايا والإكراميات الأخرى"
"lb_account_631200","Wages","631200","expense","False","","الأجور"
"lb_account_631600","Manager remuneration (voting rights) (1)","631600","expense","False","","مكافآت المدراء (صلاحيات التصويت) (1)"
"lb_account_631700","Directors remuneration (2)","631700","expense","False","","مكافآت المدراء العموميين (2)"
"lb_account_631910","Personnel transportation","631910","expense","False","","نقل الموظفين"
"lb_account_631920","Staff meal","631920","expense","False","","وجبات الموظفين"
"lb_account_631950","Schooling - employees","631950","expense","False","","التعليم - الموظفين"
"lb_account_631990","Primes, gratifications & allocatives","631990","expense","False","","المميزات والإكراميات والمخصصات"
"lb_account_635100","NSSF expenses & contributions","635100","expense","False","","نفقات ومساهمات صندوق التضامن الاجتماعي الوطني"
"lb_account_635500","Difference IEOS - Indemnity End of Service","635500","expense","False","","الفرق في IEOS - تعويض نهاية الخدمة"
"lb_account_641000","Income tax on salaries & remuneration","641000","expense","False","","ضريبة الدخل على المرتبات والأجور"
"lb_account_642000","Municipality taxes","642000","expense","False","","ضرائب البلدية"
"lb_account_643000","VAT non-recoverable","643000","expense","False","","ضريبة القيمة المضافة غير قابلة للاسترداد"
"lb_account_644000","Registration fees","644000","expense","False","","رسوم التسجيل"
"lb_account_644001","Registration fees related to employees","644001","expense","False","","رسوم التسجيل المتعلقة بالموظفين"
"lb_account_645100","Taxes # 51 Reg.#497.2003","645100","expense","False","","ضرائب رقم 51 Reg.#497.2003"
"lb_account_645200","Taxes on disposal of fixed assets or reevaluation 10%","645200","expense","False","","ضرائب التصرف في الأصول الثابتة أو إعادة تقييمها 10%"
"lb_account_645500","Taxes holding - offshore - on income Services","645500","expense","False","","الضرائب المحتجزة - في الخارج - على الخدمات المتعلقة بالدخل"
"lb_account_645801","Penalties taxes interest on delay & fines","645801","expense","False","","الفوائد التي يتم دفعها في ضرائب غرامات التأخير والغرامات العامة"
"lb_account_645900","Other taxes","645900","expense","False","","الضرائب الأخرى"
"lb_account_651101","Amortization of business concern (key money)","651101","expense","False","","استهلاك المشروع التجاري (المفتاح المالي)"
"lb_account_651110","Amortization of establishment expenses","651110","expense","False","","استهلاك نفقات التأسيس"
"lb_account_651120","Amortization of research & development expenses","651120","expense","False","","استهلاك نفقات البحث والتطوير"
"lb_account_651130","Amortization of patents, licenses, trademarks","651130","expense","False","","استهلاك براءات الاختراع والتراخيص والعلامات التجارية"
"lb_account_651190","Amortization of other intangible assets","651190","expense","False","","استهلاك الأصول الأخرى غير الملموسة"
"lb_account_651231","Depreciation of construction","651231","expense","False","","إهلاك الإنشاءات"
"lb_account_651232","Depreciation, general installation, & leasehold improvements","651232","expense","False","","الاستهلاك، والتركيبات العامة، وتحسينات الحيازة الإيجارية"
"lb_account_651233","Depreciation infrastructure works","651233","expense","False","","إهلاك أعمال البنية التحتية"
"lb_account_651234","Depreciation construction on leased land","651234","expense","False","","إهلاك بناء على أرض مستأجرة"
"lb_account_651241","Depreciation specialized installations","651241","expense","False","","المنشآت المتخصصة في الاستهلاك"
"lb_account_651242","Depreciation specific installations","651242","expense","False","","منشآت محددة للاستهلاك"
"lb_account_651243","Depreciation industrial equipment","651243","expense","False","","إهلاك المعدات الصناعية"
"lb_account_651244","Depreciation industrial tools","651244","expense","False","","إهلاك الأدوات الصناعية"
"lb_account_651245","Depreciation kitchenware & silvery hotels & restaurants","651245","expense","False","","إهلاك أدوات المطبخ وأدوات المطبخ والفنادق والمطاعم الفضية"
"lb_account_651251","Depreciation of touristic vehicles (cars)","651251","expense","False","","إهلاك المركبات السياحية (السيارات)"
"lb_account_615252","Depreciation of heavy transportation - pickups, trucks","615252","expense","False","","إهلاك وسائل النقل الثقيل - الشاحنات الصغيرة والشاحنات"
"lb_account_651253","Depreciation of marine transportation - boats","651253","expense","False","","إهلاك وسائل النقل البحري - القوارب"
"lb_account_651254","Depreciation of airline transportation - airplanes","651254","expense","False","","إهلاك النقل الجوي - الطائرات"
"lb_account_651261","Depreciation of installations, decoration, renovation","651261","expense","False","","إهلاك التركيبات والديكور والتجديدات"
"lb_account_651262","Depreciation of office & computer equipment","651262","expense","False","","إهلاك المعدات المكتبية والحاسوبية"
"lb_account_651263","Depreciation of furniture & housewhite","651263","expense","False","","إهلاك الأثاث والمفروشات المنزلية"
"lb_account_651265","Depreciation of reusable packing material","651265","expense","False","","إهلاك مواد التعبئة القابلة لإعادة الاستخدام"
"lb_account_651500","Amortization of deferred charges","651500","expense","False","","استهلاك الرسوم المؤجلة"
"lb_account_655100","Provision for diminution in value intangible fixed assets","655100","expense","False","","حكم لتناقص قيمة الأصول الثابتة غير الملموسة"
"lb_account_655200","Provision for diminution in value tangible fixed assets","655200","expense","False","","حكم لتناقص قيمة الأصول الثابتة الملموسة"
"lb_account_655300","Provision for diminution in value inventory & goods in process","655300","expense","False","","حكم لتناقص قيمة المخزون والسلع قيد التصنيع"
"lb_account_655410","Provisions for bad & doubtful debts","655410","expense","False","","أحكام الديون المُعدَمة والمشكوك في تحصيلها"
"lb_account_655420","Provisions for losses of receivables bankruptcy","655420","expense","False","","أحكام خسائر إفلاس الذمم المدينة"
"lb_account_655510","Provisions for risks & charges (operational)","655510","expense","False","","أحكام المخاطر والرسوم (التشغيلية)"
"lb_account_655551","Provision charges over many years","655551","expense","False","","رسوم الأحكام على مدى سنوات عديدة"
"lb_account_655552","Provision regulation end of service & work accidents","655552","expense","False","","تنظيم الأحكام المتعلقة بنهاية الخدمة وحوادث العمل"
"lb_account_655553","Provision for taxes (other exploitation)","655553","expense","False","","أحكام الضرائب (الاستغلال الآخر)"
"lb_account_661100","Attendance allowance of board directors","661100","expense","False","","بدل حضور أعضاء مجلس الإدارة"
"lb_account_661200","Losses on irrecoverable operating receivables","661200","expense","False","","خسائر الذمم المدينة التشغيلية مستحقة القبض غير القابلة للاسترداد"
"lb_account_665000","Loss on joint venture","665000","expense","False","","الخسارة في مشروع مشترك"
"lb_account_673100","Interest - account payable & loans","673100","expense","False","","الفوائد - الحسابات مستحقة الدفع والقروض"
"lb_account_673601","Interest - banks & financial operation","673601","expense","False","","الفوائد - البنوك والعمليات المالية"
"lb_account_673602","Interest - banks long terms loan","673602","expense","False","","الفوائد - قرض طويل الأجل من البنوك"
"lb_account_673900","Bank charges & commissions","673900","expense","False","","رسوم وعمولات البنوك"
"lb_account_675100","Difference on exchange - negative","675100","expense","False","","الفرق في الصرف - سالب"
"lb_account_675200","Difference on exchange - negative capital","675200","expense","False","","الفرق في الصرف - رأس المال السالب"
"lb_account_676000","Net charges on disposal of securities placements","676000","expense","False","","صافي رسوم التصرف في إيداعات الأوراق المالية"
"lb_account_679100","Amortization of reimbursement premiums","679100","expense","False","","استهلاك أقساط التعويض"
"lb_account_679200","Provision for diminution in value financial fixed assets","679200","expense","False","","حكم لتناقص قيمة الأصول المالية الثابتة"
"lb_account_679400","Provision for diminution in value securities placements","679400","expense","False","","حكم لتناقص قيمة إيداعات الأوراق المالية"
"lb_account_679500","Provision for risks & financial charges","679500","expense","False","","أحكام المخاطر والرسوم المالية"
"lb_account_681100","Net book value of disposed intangible fixed assets","681100","expense","False","","صافي القيمة الدفترية للأصول الثابتة غير الملموسة المتصرف فيها"
"lb_account_681200","Net Book value of disposed tangible fixed assets","681200","expense","False","","صافي القيمة الدفترية للأصول الثابتة الملموسة المتصرف فيها"
"lb_account_681500","Net Book value of disposed financial fixed assets","681500","expense","False","","صافي القيمة الدفترية للأصول المالية الثابتة المتصرف فيها"
"lb_account_685110","Donations","685110","expense","False","","التبرعات"
"lb_account_685130","Fines & penalties","685130","expense","False","","الغرامات والعقوبات"
"lb_account_685132","Penalties NSSF & interest on delay","685132","expense","False","","غرامات الصندوق الوطني للضمان الاجتماعي والفوائد عند التأخير"
"lb_account_685133","Penalties - fines & tickets cars","685133","expense","False","","العقوبات - غرامات ومخالفات السيارات"
"lb_account_685150","Irrecoverable receivables","685150","expense","False","","المستحقات غير القابلة للتحصيل"
"lb_account_685160","Other administrative operations","685160","expense","False","","العمليات الإدارية الأخرى"
"lb_account_685500","Charges on capital operations","685500","expense","False","","رسوم العمليات الرأسمالية"
"lb_account_688000","Losses exceptional events","688000","expense","False","","خسائر الأحداث الاستثنائية"
"lb_account_689100","Exceptional depreciation of fixed assets","689100","expense","False","","الإهلاك الاستثنائي للأصول الثابتة"
"lb_account_689200","Provision for exceptional diminution in prices","689200","expense","False","","حكم الانخفاض الاستثنائي في الأسعار"
"lb_account_689500","Provisions for risks & charges non-operational","689500","expense","False","","أحكام المخاطر والرسوم غير التشغيلية"
"lb_account_690100","Income tax on profit","690100","expense","False","","ضريبة الدخل على الأرباح"
"lb_account_690510","Tax due in Lebanon","690510","expense","False","","الضريبة المستحقة الدفع في لبنان"
"lb_account_709000","Discount & allowances allowed","709000","income","False","","الخصم والبدلات المسموح بها"
"lb_account_709001","Cash Discount Loss","709001","expense","False","","خسائر الخصم النقدي"
"lb_account_711100","Sales of manufactured goods","711100","income","False","","مبيعات البضائع المصنّعة"
"lb_account_711200","Sales of by-products items","711200","income","False","","مبيعات المنتجات الثانوية"
"lb_account_711300","Sales of scrap","711300","income","False","","مبيعات مخلفات التصنيع"
"lb_account_712000","Sales of works","712000","income","False","","مبيعات الأشغال"
"lb_account_713000","Revenue of services","713000","income","False","","إيرادات الخدمات"
"lb_account_717100","Proceeds from ancillary activities - products","717100","income","False","","عائدات الأنشطة الإضافية - المنتجات"
"lb_account_717200","Proceeds from ancillary activities - workshop","717200","income","False","","عائدات الأنشطة الإضافية - ورشة عمل"
"lb_account_717300","Proceeds from ancillary activities - services","717300","income","False","","عائدات الأنشطة الإضافية - الخدمات"
"lb_account_719100","Discount & allowances allowed - production","719100","income","False","","الخصومات والبدلات المسموح بها - الإنتاج"
"lb_account_719200","Discount & allowances allowed - works","719200","income","False","","الخصومات والبدلات المسموح بها - الأشغال"
"lb_account_719300","Discount & allowances allowed - services","719300","income","False","","الخصومات والبدلات المسموح بها - الخدمات"
"lb_account_721100","Production in process","721100","income","False","","الإنتاج قيد التنفيذ"
"lb_account_721200","Works in progress","721200","income","False","","العمل قيد التنفيذ"
"lb_account_722500","Studies in progress","722500","income","False","","الدراسات قيد التنفيذ"
"lb_account_722600","Services in progress","722600","income","False","","الخدمات قيد التنفيذ"
"lb_account_725100","By-products items","725100","income","False","","عناصر المنتجات الثانوية"
"lb_account_725500","Manufactured goods","725500","income","False","","البضائع المصنّعة"
"lb_account_725800","Scrap","725800","income","False","","مخلفات التصنيع"
"lb_account_731000","Production of intangible fixed assets","731000","income","False","","إنتاج الأصول الثابتة غير الملموسة"
"lb_account_732000","Production of tangible fixed assets","732000","income","False","","إنتاج الأصول الثابتة الملموسة"
"lb_account_741000","Operating subsidies related to products","741000","income","False","","الدعم التشغيلي المتعلق بالمنتجات"
"lb_account_742000","Operating subsidies related to production","742000","income","False","","الدعم التشغيلي المتعلق بالإنتاج"
"lb_account_752100","Write-back diminution value of intangible fixed assets","752100","income","False","","إرجاع قيمة التناقص في الأصول الثابتة غير الملموسة"
"lb_account_752200","Write-back diminution value of tangible fixed assets","752200","income","False","","إرجاع قيمة التناقص في الأصول الثابتة الملموسة"
"lb_account_753300","Write-back diminution in value of stock","753300","income","False","","إرجاع النقصان في قيمة المخزون بعد استرجاعه"
"lb_account_753410","Write-back diminution in value of doubtful debts","753410","income","False","","إرجاع النقصان في قيمة الديون المشكوك في تحصيلها"
"lb_account_753420","Write-back diminution in loosed doubtful debts","753420","income","False","","إرجاع النقصان في الديون المشكوك في تحصيلها"
"lb_account_755100","Returned provision in risks - charges exploitation","755100","income","False","","الأحكام المستردة في المخاطر - استغلال الرسوم"
"lb_account_755210","Returned provision in charges many years","755210","income","False","","الأحكام المستردة في الرسوم لسنوات عديدة"
"lb_account_755220","Returned provision in EOS - compensation","755220","income","False","","الحكم المسترد في EOS - التعويض"
"lb_account_755230","Returned provision in taxes not on profit","755230","income","False","","الحكم المسترد في الضرائب غير المردودة على الأرباح"
"lb_account_761100","Royalties patents licenses trademarks know-how","761100","income","False","","الإتاوات براءات الاختراع التراخيص العلامات التجارية المعرفة"
"lb_account_761200","Rent income","761200","income","False","","إيرادات الإيجار"
"lb_account_761300","Director's attendance fees & allowances","761300","income","False","","رسوم وبدلات حضور المدير العام"
"lb_account_761500","Income deferred resulting from exploitation","761500","income","False","","الدخل المؤجل الناتج عن الاستغلال"
"lb_account_761900","Allocation of operating expenses","761900","income","False","","تخصيص نفقات التشغيل"
"lb_account_765100","Joint venture income net transfers allocated charges","765100","income","False","","صافي إيرادات المشاريع المشتركة والرسوم المخصّصة"
"lb_account_765500","Joint venture income net attributions","765500","income","False","","صافي إيرادات المشاريع المشتركة"
"lb_account_771000","Revenues from equity participations","771000","income","False","","الإيرادات من المشاركات في حقوق الملكية"
"lb_account_772000","Revenues from other blocked equity","772000","income","False","","الإيرادات من حقوق الملكية الأخرى المحجوبة"
"lb_account_773000","Interest & similar revenues","773000","income","False","","الفوائد والإيرادات المماثلة"
"lb_account_775100","Difference on exchange current operations","775100","income","False","","الفرق في عمليات الصرف الجارية"
"lb_account_775500","Difference on exchange capital","775500","income","False","","فرق رأس المال المتداول"
"lb_account_778001","Cash Discount Gain","778001","income_other","False","","مكاسب الخصم النقدي"
"lb_account_778100","Net income on sale of security placement","778100","income","False","","صافي الإيرادات من بيع الأوراق المالية المودعة"
"lb_account_778900","Allocation of financial charges","778900","income","False","","تخصيص الرسوم المالية"
"lb_account_779300","Write-back of provisions for diminution of values","779300","income","False","","إرجاع أحكام تناقص القيم"
"lb_account_779400","Write-back of provisions for diminution of bills","779400","income","False","","إرجاع أحكام تناقص الفواتير"
"lb_account_779500","Write-back of provisions for risks & charges","779500","income","False","","إرجاع أحكام المخاطر والرسوم"
"lb_account_781100","Revenues from intangible fixed assets disposals","781100","income","False","","إيرادات التصرف في الأصول الثابتة غير الملموسة"
"lb_account_781200","Revenues from tangible fixed assets disposals","781200","income","False","","إيرادات التصرف في الأصول الثابتة الملموسة"
"lb_account_781500","Revenues from financial fixed assets disposals","781500","income","False","","إيرادات التصرف في الأصول المالية الثابتة"
"lb_account_781900","Charges from fixed assets disposals","781900","income","False","","رسوم التصرف في الأصول الثابتة"
"lb_account_782000","Investment subsidies transferred to profit & loss","782000","income","False","","تحويل إعانات الاستثمار إلى الأرباح والخسائر"
"lb_account_788100","Exceptional revenues on business operation","788100","income","False","","إيرادات استثنائية من العمليات التجارية"
"lb_account_788800","Other revenue on exceptional capital operations","788800","income","False","","الإيرادات الأخرى من العمليات الرأسمالية الاستثنائية"
"lb_account_788900","Allocation of exceptional charges","788900","income","False","","تخصيص الرسوم الاستثنائية"
"lb_account_789100","Write-back of provision for diminution in values","789100","income","False","","إرجاع حكم تناقص القيمة"
"lb_account_789500","Write-back of provision of risks & charges","789500","income","False","","إرجاع أحكام المخاطر والرسوم"
"lb_account_810000","Accounts external to accounting Dr. (Hors Bilan)","810000","off_balance","False","","الحسابات الخارجية للمحاسبة Dr. (Hors Bilan)"
"lb_account_900000","Accounts external to accounting Cr. (Hors Bilan)","900000","off_balance","False","","الحسابات الخارجية للمحاسبة Cr. (Hors Bilan)"