108 lines
18 KiB
Plaintext
108 lines
18 KiB
Plaintext
"id","code","name","account_type","reconcile","tag_ids","non_trade","name@km_KH"
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"l10n_kh_account_10100","10100","Stock of Raw Materials & Supplies","asset_current","True","","False","ស្តុកវត្ថុធាតុដើម និងសម្ភារផ្គត់ផ្គង់"
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"l10n_kh_account_10200","10200","Stock of Goods","asset_current","True","","False","ស្តុកទំនិញ"
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"l10n_kh_account_10210","10210","Stock Interim (Received)","asset_current","True","","False","ស្តុកបណ្តោះអាសន្ន (ត្រូវទទួលបាន)"
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"l10n_kh_account_10220","10220","Stock Interim (Delivered)","asset_current","True","","False","ស្តុកបណ្តោះអាសន្ន (ត្រូវបានចែកចាយ)"
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"l10n_kh_account_10300","10300","Stock of Finished Products","asset_current","False","","False","ស្តុកផលិតផលសម្រេច"
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"l10n_kh_account_10400","10400","Products in progress","asset_current","False","","False","ផលិតផលកំពុងផលិត"
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"l10n_kh_account_10500","10500","Accounts Receivable / Trade Debtors","asset_receivable","True","","False","គណនីត្រូវទទួល / អតិថិជន"
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"l10n_kh_account_10501","10501","Accounts Receivable / Trade Debtors (PoS)","asset_receivable","True","","False","គណនីត្រូវទទួល / អតិថិជន (PoS)"
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"l10n_kh_account_10600","10600","Other Accounts Receivable","asset_receivable","True","","False","គណនីដែលត្រូវទទួលផ្សេងទៀត"
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"l10n_kh_account_10700","10700","Prepaid Expenses","asset_prepayments","False","","False","ចំណាយបានកត់ត្រាមុន"
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"l10n_kh_account_10800","10800","Cash on Hand","asset_cash","False","","False","សាច់ប្រាក់នៅក្នុងបេឡា"
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"l10n_kh_account_10900","10900","Cash in Banks","asset_cash","False","","False","សាច់ប្រាក់នៅធនាគារ"
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"l10n_kh_account_10901","10901","Bank Suspense Account","asset_current","False","","False","គណនីផ្អាកធនាគារ"
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"l10n_kh_account_10902","10902","Liquidity Transfer","asset_current","True","","False","ការផ្ទេរសាច់ប្រាក់"
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"l10n_kh_account_11000","11000","Credit on Prepayment on income tax","asset_current","False","","False","ឥណទានប្រាក់រំដោះពន្ធលើប្រាក់ចំណូល"
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"l10n_kh_account_11100","11100","Value added tax credit","asset_receivable","True","","True","អាករលើតម្លៃបន្ថែមត្រូវទារ"
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"l10n_kh_account_11200","11200","Other Taxes Receivable","asset_receivable","True","","True","ពន្ធ-អាករផ្សេងៗត្រូវទារ"
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"l10n_kh_account_11201","11201","Withholding tax receivable","asset_receivable","True","","True","អាករទុកជាមុនត្រូវទទួល"
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"l10n_kh_account_11300","11300","Other current assets","asset_current","False","","False","ទ្រព្យសកម្មរយៈពេលខ្លីផ្សេងៗ"
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"l10n_kh_account_11301","11301","VAT Input","asset_current","False","","False","អាកรលើការទិញ"
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"l10n_kh_account_11302","11302","WHT Credit","asset_current","False","","False","ឥណទានពន្ធកាត់ទុក"
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"l10n_kh_account_11303","11303","Other Taxes Paid","asset_current","False","","False","ពន្ធ-អាករផ្សេងៗត្រូវបង់"
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"l10n_kh_account_11400","11400","Gain/loss on currency translation of assets","asset_current","False","","False","ចំណេញ/ខាត ពីការប្តូរប្រាក់លើទ្រព្យសកម្ម"
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"l10n_kh_account_12100","12100","Freehold Land","asset_fixed","False","","False","ដីធ្លីរបស់សហគ្រាស"
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"l10n_kh_account_12200","12200","Improvement and Preparation of Land","asset_fixed","False","","False","ការធ្វើអោយប្រសើរឡើងនិងការរៀបចំនៃដីធ្លី"
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"l10n_kh_account_12300","12300","Freehold Buildings","asset_fixed","False","","False","សំណង់អគាររបស់សហគ្រាស"
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"l10n_kh_account_12310","12310","Accumulated Depreciation on Freehold Buildings","asset_fixed","False","","False","ការរំលស់បង្គរលើអគារកម្មសិទ្ធិ"
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"l10n_kh_account_12400","12400","Freehold buildings on leasehold land","asset_fixed","False","","False","សំណង់អគារលើដីធ្លីក្រោមភតិសន្យា"
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"l10n_kh_account_12500","12500","Non-current assets in progress","asset_fixed","False","","False","ទ្រព្យសកម្មរយៈពេលវែងកំពុងដំណើរការ"
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"l10n_kh_account_12600","12600","Plant and Equipment","asset_fixed","False","","False","រោងចក្រ (ក្រៅពីអគារ) និងបរិក្ខារ"
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"l10n_kh_account_12620","12620","Accumulated Depreciation on Plant and Equipment","asset_fixed","False","","False","ការរំលស់បង្គរលើរោងចក្រនិងគ្រឿងចក្រ"
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"l10n_kh_account_12700","12700","Goodwill","asset_non_current","False","","False","កេរ្តិ៍ឈ្មោះ/មូលនិធិពាណិជ្ជកម្ម"
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"l10n_kh_account_12800","12800","Preliminary business formation expenses","asset_non_current","False","","False","ចំណាយបង្កើតសហគ្រាសដំបូង"
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"l10n_kh_account_12900","12900","Leasehold assets and lease premiums","asset_non_current","False","","False","ទ្រព្យសកម្មក្រោមភតិសន្យា និង បុព្វលាភនៃការប្រើប្រាស់"
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"l10n_kh_account_13000","13000","Investment in other enterprises","asset_non_current","False","","False","វិនិយោគក្នុងសហគ្រាសដទៃ"
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"l10n_kh_account_13100","13100","Other Non-current Assets","asset_non_current","False","","False","ទ្រព្យសកម្មរយៈពេលវែងផ្សេងៗ"
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"l10n_kh_account_20100","20100","Bank Overdraft","liability_current","False","","False","សាច់ប្រាក់ដកពីធនាគារលើសប្រាក់បញ្ញើ (ឥណទានវិបារូប៍រ)"
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"l10n_kh_account_20200","20200","Short-term borrowing-current portion of interest bearing borrowing","liability_current","False","","False","ចំណែកចរន្តនៃបំណុលមានការប្រាក់"
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"l10n_kh_account_20300","20300","Accounts payable to related parties","liability_payable","True","","False","គណនីត្រូវសងភាគីសម្ព័ន្"
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"l10n_kh_account_20400","20400","Other Accounts Payable","liability_payable","True","","False","គណនីត្រូវសងផ្សេងៗ"
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"l10n_kh_account_20500","20500","Unearned revenues","liability_current","False","","False","ចំណូលកត់មុន"
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"l10n_kh_account_20600","20600","Accrual expenses and other current liabilities","liability_current","False","","False","គណនីចំណាយបង្គរ និងបំណុលរយៈពេលខ្លីផ្សេងៗ"
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"l10n_kh_account_20700","20700","Provisions","liability_current","False","","False","សំវិធានធន"
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"l10n_kh_account_20800","20800","Income tax payable","liability_payable","True","","True","ពន្ធលើប្រាក់ចំណូលត្រូវបង់"
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"l10n_kh_account_20900","20900","Other taxes payable","liability_payable","True","","True","ពន្ធ-អាករផ្សេងៗត្រូវបង់"
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"l10n_kh_account_20901","20901","Value added tax payable","liability_payable","True","","True","អាករលើតម្លៃបន្ថែមត្រូវបង់"
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"l10n_kh_account_20902","20902","Withholding tax payable","liability_payable","True","","True","ពន្ធកាត់ទុកត្រូវបង់"
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"l10n_kh_account_20903","20903","VAT Output","liability_current","False","","False","អាករលើការលក់"
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"l10n_kh_account_20904","20904","Tax Withheld","liability_current","False","","False","ពន្ធកាត់ទុកត្រូវបង់"
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"l10n_kh_account_20905","20905","Other taxes received","liability_current","False","","False","ពន្ធ-អាករផ្សេងៗត្រូវបង់"
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"l10n_kh_account_21000","21000","Gain/Loss on currency translation of liabilities","liability_current","False","","False","ចំណេញ/ខាត ពីការប្តូរប្រាក់លើបំណុល"
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"l10n_kh_account_22100","22100","Loan from banks and other external parties","liability_non_current","False","","False","បំណុលធនាគារ និងបំណុលភាគីមិនជាប់ទាក់ទិនផ្សេងៗ"
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"l10n_kh_account_22200","22200","Loan from related parties","liability_non_current","False","","False","បំណុលភាគីជាប់ទាក់ទិន"
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"l10n_kh_account_22300","22300","Provisions","liability_non_current","False","","False","សំវិធានធន"
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"l10n_kh_account_22400","22400","Other Non-current Liabilities","liability_non_current","False","","False","បំណុលរយៈពេលវែងផ្សេងៗ"
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"l10n_kh_account_30100","30100","Capital / Share capital / Fund of Foreign Branch or Representative Office","equity","False","","False","មូលធន/មូលធនភាគហ៊ុន/ មូលនិធិសាខាក្រុមហ៊ុនបរទេស ឬការិយាល័យតំណាង"
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"l10n_kh_account_30200","30200","Share premium","equity","False","","False","តម្លៃលើសនៃការលក់ប័ណ្ណភាគហ៊ុន"
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"l10n_kh_account_30300","30300","Legal reserve capital","equity","False","","False","មូលធនបម្រុងតាមច្បាប់"
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"l10n_kh_account_30400","30400","Gain on revaluation of assets","equity","False","","False","ចំណេញពីការវាយតម្លៃឡើងវិញនូវទ្រព្យសកម្ម"
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"l10n_kh_account_30500","30500","Other reserve capital","equity","False","","False","មូលធនបម្រុងផ្សេងៗ"
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"l10n_kh_account_31000","31000","Profit/loss for the period (+ or -)","equity","False","","False","លទ្ធផលចំណេញ/ខាត នៃការិយបរិច្ឆេទនេះ(+ ឬ -)"
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"l10n_kh_account_32000","32000","Profit/loss brought forward (+ or -)","equity","False","","False","លទ្ធផលចំណេញ/ខាត យោងពីមុន (+ ឬ -)"
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"l10n_kh_account_40100","40100","Sales of Products","income","False","","False","ការលក់ផលិតផល"
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"l10n_kh_account_40200","40200","Sales of Goods","income","False","","False","ការលក់ទំនិញ"
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"l10n_kh_account_40300","40300","Supplies of Services","income","False","","False","ការផ្គត់ផ្គង់សេវា"
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"l10n_kh_account_41100","41100","Rental Fees Received or Receivable","income_other","False","","False","ចំណូលទទួលបានពីការជួលឬត្រូវទទួលបាន"
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"l10n_kh_account_41200","41200","Royalties Received or Receivable","income_other","False","","False","ចំណូលទទួលបានពីសួយសារឬត្រូវទទួលបាន"
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"l10n_kh_account_41300","41300","Other Subsidiary Revenues","income_other","False","","False","ចំណូលបន្ទាប់បន្សំដទៃទៀត"
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"l10n_kh_account_42100","42100","Grants/Subsidies","income_other","False","","False","ឧបត្ថម្ភកធន"
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"l10n_kh_account_42200","42200","Dividends Received or Receivable","income_other","False","","False","ចំណូលទទួលបានពីភាគលាភឬត្រូវទទួលបាន"
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"l10n_kh_account_42300","42300","Interests Received or Receivable","income_other","False","","False","ចំណូលទទួលបានពីការប្រាក់ឬត្រូវទទួលបាន"
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"l10n_kh_account_42400","42400","Gain/surplus on Disposal of Fixed Assets (Capital Gain)","income_other","False","","False","ផលចំណេញ/តម្លៃលើសពីការលក់ទ្រព្យសកម្មរយៈពេលវែង"
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"l10n_kh_account_42500","42500","Gain on Disposal of Securities","income_other","False","","False","ផលចំណេញពីការលក់មូលបត្រ/សញ្ញាប័ណ្ណ"
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"l10n_kh_account_42600","42600","Share of Profit from Joint Venture","income_other","False","","False","ភាគចំណេញពីប្រតិបត្តិការរួមគ្នា"
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"l10n_kh_account_42700","42700","Gain on Unrealised Currency Translation","income_other","False","","False","ផលចំណេញពីការប្តូរប្រាក់មិនទាន់សម្រេចបាន"
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"l10n_kh_account_42800","42800","Gain on Realised Currency Translation","income_other","False","","False","ផលចំណេញពីការប្តូរប្រាក់សម្រេចបាន"
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"l10n_kh_account_42900","42900","Other Revenues","income_other","False","","False","ចំណូលដទៃទៀត"
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"l10n_kh_account_42910","42910","Cash Difference Gain","income_other","False","","False","ប្រាក់ចំណេញពីភាពខុសគ្នានៃសាច់ប្រាក់"
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"l10n_kh_account_50100","50100","Cost of products sold of production enterprises","expense_direct_cost","False","","False","ថ្លៃដើមផលិតផលបានលក់របស់សហគ្រាសផលិតកម្ម"
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"l10n_kh_account_50200","50200","Cost of goods sold of non-production enterprises","expense_direct_cost","False","","False","ថ្លៃដើមទំនិញបានលក់របស់សហគ្រាសក្រៅពីផលិតកម្ម"
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"l10n_kh_account_50300","50300","Cost of services supplied","expense_direct_cost","False","","False","ថ្លៃដើមសេវាបានផ្គត់ផ្គង់"
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"l10n_kh_account_60100","60100","Salary Expenses","expense","False","","False","ចំណាយបៀវត្ស"
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"l10n_kh_account_60200","60200","Fuel, gas, electricity and water expenses","expense","False","","False","ចំណាយប្រេង ឧស្ម័ន អគ្គិសនី និងទឹក"
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"l10n_kh_account_60300","60300","Travelling and Accommodation Expenses","expense","False","","False","ចំណាយធ្វើដំណើរ និងចំណាយស្នាក់នៅ"
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"l10n_kh_account_60400","60400","Transportation Expenses","expense","False","","False","ចំណាយដឹកជញ្ជូន"
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"l10n_kh_account_60500","60500","Rental Expenses","expense","False","","False","ចំណាយលើការជួល"
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"l10n_kh_account_60600","60600","Repair and Maintenance Expenses","expense","False","","False","ចំណាយលើការថែទាំ និងជួសជុល"
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"l10n_kh_account_60700","60700","Entertainment Expenses","expense","False","","False","ចំណាយលើការកម្សាន្តសប្បាយ"
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"l10n_kh_account_60800","60800","Commission, Advertising and Selling Expenses","expense","False","","False","ចំណាយកម្រៃជើងសា ការផ្សាយពាណិជ្ជកម្ម និងចំណាយការលក់"
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"l10n_kh_account_60900","60900","Other Tax Expenses","expense","False","","False","ចំណាយបង់ពន្ធ និងអាករផ្សេងៗ"
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"l10n_kh_account_61000","61000","Donation Expenses","expense","False","","False","ចំណាយលើអំណោយ"
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"l10n_kh_account_61100","61100","Management, consulting, technical, and other similar service expenses","expense","False","","False","ចំណាយសេវាគ្រប់គ្រង ពិគ្រោះយោបល់ បច្ចេកទេស និងសេវាប្រហាក់ប្រហែល"
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"l10n_kh_account_61200","61200","Royalty expenses","expense","False","","False","ចំណាយលើសួយសារ"
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"l10n_kh_account_61300","61300","Written-off Bad Debts Expenses","expense","False","","False","ចំណាយលើបំណុលទារមិនបាន"
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"l10n_kh_account_61400","61400","Armortisation/depletion and/or depreciation expenses","expense_depreciation","False","","False","ចំណាយរំលស់ និងរំសាយ"
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"l10n_kh_account_61500","61500","Increase/decrease in Provisions","expense","False","","False","ការកើនឡើង/ថយចុះ នូវសំវិធានធន"
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"l10n_kh_account_61600","61600","Loss on Disposal of Fixed Assets","expense","False","","False","ខាតពីការលក់ទ្រព្យសកម្មរយៈពេលវែង"
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"l10n_kh_account_61700","61700","Loss on Realised Currency Translations","expense","False","","False","ខាតពីការប្តូរប្រាក់សម្រេចបាន"
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"l10n_kh_account_61800","61800","Loss on Unrealised Currency Translations","expense","False","","False","ខាតពីការប្តូរប្រាក់មិនទាន់សម្រេចបាន"
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"l10n_kh_account_61900","61900","Other Expenses","expense","False","","False","ចំណាយផ្សេងៗ"
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"l10n_kh_account_61910","61910","Cash Difference Loss","expense","False","","False","ការបាត់បង់ភាពខុសគ្នានៃសាច់ប្រាក់"
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"l10n_kh_account_63100","63100","Interest expense paid to residents","expense","False","","False","ចំណាយការប្រាក់បង់ឱ្យនិវាសនជន"
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"l10n_kh_account_63200","63200","Interest expense paid to non-residents","expense","False","","False","ចំណាយការប្រាក់បង់ឱ្យអនិវាសនជន"
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"l10n_kh_account_63300","63300","Unwinding interest expenses","expense","False","","False","ចំណាយការប្រាក់សន្មត"
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"l10n_kh_account_64100","64100","Income Tax expense","expense","False","","False","ចំណាយពន្ធលើប្រាក់ចំណូល"
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"l10n_kh_account_99999","99999","Undistributed profit/loss","equity_unaffected","","","","ប្រាក់ចំណេញ/ខាតមិនទាន់បែងចែក"
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