70 lines
6.4 KiB
Plaintext
70 lines
6.4 KiB
Plaintext
id,code_prefix_start,name,name@fr
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l10n_dz_account_group_1,1,CLASS 1: CAPITAL,CLASSE 1 : CAPITAUX
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l10n_dz_account_group_10,10,"Capital, reserves and similar","Capital, réserves et assimilés"
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l10n_dz_account_group_11,11,Retained earnings,Report à nouveau
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l10n_dz_account_group_12,12,Net income for the year,Résultat de l'exercice
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l10n_dz_account_group_13,13,Deferred income and expenses - non-operating cycle,Produits et charges différés – hors cycle d’exploitation
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l10n_dz_account_group_15,15,Provisions for charges - non-current liabilities,Provisions pour charges - passifs non courants
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l10n_dz_account_group_16,16,Borrowings and similar liabilities,Emprunts et dettes assimilés
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l10n_dz_account_group_17,17,Debts related to participating interests,Dettes rattachées à des participations
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l10n_dz_account_group_18,18,Liaison accounts of establishments and joint ventures,Comptes de liaison des établissements et sociétés en participation
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l10n_dz_account_group_2,2,CLASS 2: FIXED ASSETS,CLASSE 2 : IMMOBILISATIONS
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l10n_dz_account_group_20,20,Intangible fixed assets,Immobilisations incorporelles
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l10n_dz_account_group_21,21,Tangible fixed assets,Immobilisations corporelles
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l10n_dz_account_group_22,22,Fixed assets under concession,Immobilisations en concession
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l10n_dz_account_group_23,23,Assets under construction,Immobilisations en cours
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l10n_dz_account_group_26,26,Participating interests and receivables related to participating interests,Participations et créances rattachées à des participations
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l10n_dz_account_group_27,27,Other financial assets,Autres immobilisations financières
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l10n_dz_account_group_28,28,Depreciation of fixed assets,Amortissements des immobilisations
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l10n_dz_account_group_29,29,Impairment losses on fixed assets,Pertes de valeur sur immobilisations
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l10n_dz_account_group_3,3,CLASS 3: INVENTORIES AND WORK IN PROGRESS,CLASSE 3 : STOCKS ET EN COURS
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l10n_dz_account_group_30,30,Inventories of goods,Stocks de marchandises
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l10n_dz_account_group_31,31,Raw materials and supplies,Matières premières et fournitures stockées
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l10n_dz_account_group_32,32,Other supplies,Pertes de valeur sur Autres approvisionnements
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l10n_dz_account_group_33,33,In the course of production of goods,En cours de production de biens
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l10n_dz_account_group_34,34,In process of production of services,En cours de production de services
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l10n_dz_account_group_35,35,Inventories of products,Stocks de produits
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l10n_dz_account_group_36,36,Inventories from fixed assets,Stocks provenant d’immobilisations
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l10n_dz_account_group_37,37,"Outside inventories (in process, on deposit or on consignment)","Stocks à l'extérieur (en cours de route, en dépôt ou en consignation)"
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l10n_dz_account_group_38,38,Purchases in stock,Achats stockés
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l10n_dz_account_group_39,39,Value adjustments to inventories and work in progress,Pertes de valeur sur stocks et en cours
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l10n_dz_account_group_4,4,CLASS 4: THIRD PARTIES,CLASSE 4 : TIERS
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l10n_dz_account_group_40,40,Suppliers and related accounts,Fournisseurs et comptes rattachés
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l10n_dz_account_group_41,41,Trade receivables and related accounts,Clients et comptes rattachés
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l10n_dz_account_group_42,42,Personnel and related accounts,Personnel et comptes rattachés
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l10n_dz_account_group_43,43,Social organizations and related accounts,Organismes sociaux et comptes rattachés
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l10n_dz_account_group_44,44,"State, public authorities, international organizations and related accounts","Etat, collectivités publiques, organismes internationaux et comptes rattachés"
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l10n_dz_account_group_45,45,Group and associates,Groupe et Associés
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l10n_dz_account_group_46,46,Sundry debtors and creditors,Débiteurs divers et créditeurs divers
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l10n_dz_account_group_47,47,Suspense accounts,Comptes transitoires ou d'attente
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l10n_dz_account_group_48,48,Prepaid expenses or income and provisions,Charges ou produits constatés d'avance et provisions
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l10n_dz_account_group_49,49,Impairment losses on third party accounts,Pertes de valeur sur comptes de tiers
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l10n_dz_account_group_5,5,CLASS 5: FINANCIAL ACCOUNTS,CLASSE 5 : COMPTES FINANCIERS
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l10n_dz_account_group_50,50,Marketable securities,Valeurs mobilières de placement
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l10n_dz_account_group_51,51,"Banks, financial institutions and similar","Banque, établissements financiers et assimilés"
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l10n_dz_account_group_52,52,Derivative financial instruments,Instruments financiers dérivés
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l10n_dz_account_group_53,53,Cash,Caisse
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l10n_dz_account_group_54,54,Imprest accounts and letters of credit,Régies d'avances et accréditifs
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l10n_dz_account_group_58,58,Internal transfers,Virements internes
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l10n_dz_account_group_59,59,Impairment losses on current financial assets,Pertes de valeur sur actifs financiers courants
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l10n_dz_account_group_6,6,CLASS 6: EXPENSES,CLASSE 6 : CHARGES
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l10n_dz_account_group_60,60,Purchases consumed,Achats consommés
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l10n_dz_account_group_61,61,External services,Services extérieurs
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l10n_dz_account_group_62,62,Other external services,Autres services extérieurs
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l10n_dz_account_group_63,63,Personnel expenses,Charges de personnel
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l10n_dz_account_group_64,64,Taxes and similar payments,"Impôts, Taxes et versements assimilés"
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l10n_dz_account_group_65,65,Other operating expenses,Autres charges de gestion courante
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l10n_dz_account_group_66,66,Financial expenses,Charges financières différées
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l10n_dz_account_group_67,67,Extraordinary items (Expenses),Eléments extraordinaires (Charges)
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l10n_dz_account_group_68,68,"Depreciation, amortization, provisions and impairment","Dotations aux amortissements, provisions et pertes de valeur"
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l10n_dz_account_group_69,69,Income tax and similar taxes,Impôts sur les résultats et assimilés
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l10n_dz_account_group_7,7,CLASS 7: REVENUE,CLASSE 7 : PRODUITS
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l10n_dz_account_group_70,70,"Sales of goods and manufactured products, sales of services and related income","Ventes de marchandises et de produits fabriqués, vente de prestations de services et produits annexes"
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l10n_dz_account_group_72,72,Production in stock or destocked,Production stockée ou déstockée
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l10n_dz_account_group_73,73,Production capitalised,Production immobilisée
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l10n_dz_account_group_74,74,Operating subsidies,Subventions d'exploitation
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l10n_dz_account_group_75,75,Other operating income,Autres produits opérationnels
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l10n_dz_account_group_76,76,Financial income,Autres produits financiers
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l10n_dz_account_group_77,77,Extraordinary items (Income),Éléments extraordinaires (revenus)
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l10n_dz_account_group_78,78,Reversal of impairment losses and provisions,Reprise sur pertes de valeur et provisions
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