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Incorrecto /Neutral 0Notas 1Salida2Texto de advertencia3Texto explicativo 4Total 5Ttulo 6Ttulo 1 7Ttulo 2 8Ttulo 3 9nfasis1 :nfasis2 ;nfasis3 <nfasis4 =nfasis5 >nfasis6`qO AccountingUS99+ );;TZR   3  @@   W[Account_Value][Account_Name][Account_Description][Account_Type][Account_Sign][Account_Document][Account_Summary][Default_Account][Account_Parent][Balance Sheet][Balance Sheet_Name][US 1120 Balance Sheet]US 1120 Balance Sheet_Name[Profit & Loss][Profit & Loss_Name][US 1120 Income Statement][US 1120 Income Statement_Name] [Cash Flow][Cash Flow_Name]AssetsAssetYes Total AssetsCashChecking Account Bank AssetNo B_ASSET_ACCTChecking In-TransferBank transactions in transitB_INTRANSIT_ACCTChecking Unidentified Receipts#Receipts from unidentified customerChecking Unallocated ReceiptsReceived, unallocated paymentsB_UNALLOCATEDCASH_ACCTChecking Account 2Savings AccountCash in Registers Petty CashCash Book Asset CB_ASSET_ACCTPetty Cash In-TransferCash Book TransferCB_CASHTRANSFER_ACCTAccounts ReceivableAccounts Receivable - TradeAccounts ReceivablesC_RECEIVABLE_ACCT2a$Trade nodes and accounts receivables$Accounts Receivable Services - Trade!Accounts Receivables for ServicesC_RECEIVABLE_SERVICES_ACCT(A/R Non Sufficient Funds Returned Checks!A/R Trade Allowance for Bad Debit2bLess allowances for bad debtsNot invoiced receivables&We delivered but have not invoiced yetCredit Card in TransitIn Transit A/R AmexIn Transit A/R Master CardIn Transit A/R VisaIn Transit A/R ATM Cards(A/R Credit Cards Allowance for Bad DebitVendor Allowances ReceivableLoans ReceivableLoans Receivable Employees$Loans Receivable Owners/ShareholdersLoans to ShareholdersLoans Receivable Others PrepaymentsVendor prepaymentPrepayments for future expenseV_PREPAYMENT_ACCTEmployee Expense PrepaymentExpense advancesTax receivablesTax credit A/R-Tax to be reimbursed - before tax declaration T_CREDIT_ACCT'Tax to receive based on tax declarationIntercompany Due From0Default Receivables account for intercompany trxINTERCOMPANYDUEFROM_ACCTA/R Miscellaneous InvestmentsUS Government ObligationsTax-Exempt SecuritiesOther Investments Inventory InventoriesGeneral Trade InventoryInventory Account Product assetProduct Inventory Account P_ASSET_ACCTWork In ProcessWork In Process Account Floor StockFloor Stock Account1Prepaid Expenses, Deposits & Other Current AssetsOther Current AssetsPrepaid ExpensesPrepaid Insurance Prepaid RentPrepaid InterestPrepaid OthersDeposits Deposit RentDeposit UtilitiesDeposit Others15_Total Current AssetsLand and BuildingLandBuilding10a&Buildings and other depreciable assetsLand ImprovementsBuilding ImprovementsLeasehold ImprovementsFurniture, Fixtures & Equipment FurnitureFixtures EquipmentVehiclesData Processing EquipmentSoftwareProject Assets Project asset Created Asset PJ_ASSET_ACCT Project WIPAsset Work in Progress PJ_WIP_ACCTAccumulated Depreciation10bLess accumulated depreciation!Building Accumulated Depreciation)Land Improvement Accumulated Depreciation-Building Improvement Accumulated Depreciation.Leasehold Improvement Accumulated Depreciation"Furniture Accumulated Depreciation!Fixtures Accumulated Depreciation"Equipment Accumulated Depreciation!Vehicles Accumulated Depreciation2Data Processing Equipment Accumulated Depreciation!Software Accumulated Depreciation Other AssetsIntangible AssetsAmortizable Assets13aGoodwillCustomer ListsOther Intangible AssetsAccumulated Amortization13bLess accumulated amortization&Cash Surrender Value of Life Insurance19_Fixed and other Assets Liabilities LiabilityAccounts PayablesAccounts PayableAccounts Payables TradeAccounts Payable TradeV_LIABILITY_ACCTNot invoiced receipts9Received products/services from vendors, but not invoicedNOTINVOICEDRECEIPTS_ACCTAccounts Payable Services)Accounts Payables for non-product revenueV_LIABILITY_SERVICES_ACCTPayment selection"Selected A/P invoices for payment B_PAYMENTSELECT_ACCTCustomer PayablesCustomer PrepaymentsPrepayments for future revenueC_PREPAYMENT_ACCTMerchandise Credits UnredeemedGift Certificated UnredeemedSpecial Order DepositsMail Order Deposits Tax PayablesOther current liabilitiesTax due'Tax to be paid - before tax declaration T_DUE_ACCT Tax liability'Tax to be paid based on tax declarationWithholding (Tax))Withholding for 1099 or Quality GuaranteeWithholding (Other)Intercompany Due To-Default Payables account for intercompany trxINTERCOMPANYDUETO_ACCTAccrued ExpensesAccrued PayrollPayroll WithholdingsFederal Tax WithholdingFICA WithholdingMedicare WithholdingState Tax WithholdingLocal Tax Withholding401k & Pension WithholdingGarnishment WithholdingMiscellaneous WithholdingAccrued Payroll TaxesFICA Employers ContributionMedicare Employers Contribution+Federal Unemployment Employers Contribution)State Unemployment Employers ContributionSales Tax CollectedAccrued Use TaxAccrued Retirement Plan ExpenseAccrued Expenses OthersCurrent Note Payables3Mortgages, notes, bonds payable in less than 1 yearShort Term Obligation!Current Portion of Long Term DebtLong Term LiabilitiesLong Term Obligation1Mortgages, notes, bonds payable in 1 year or moreMortgageMortgage and real estate loanLoan from Owner/StockholderLoans from ShareholderOther Long Term ObligationOther LiabilitiesOwner's Equity/Net WorthOwner's EquityCapitalCapital/Common Stock22bCapital Stock Preferred(Capital in excess of Par on Common StockAdditional Paid-in CapitalPreferred Stock22aCapital Stock Common+Capital in excess of Par on Preferred StockEarningsCurrent Profit & LossRetained Earnings DividendsDrawings7Year end processing to balance account (Income Summary)Total Liabilities and EquitySalesRevenue Trade Revenue"Default Product or Service revenueP_REVENUE_ACCT1aGross receipts or salesServices RevenueSideline RevenueRoyalties RevenueGross RoyaltiesUnearned revenue'We have invoiced, but not delivered yetUNEARNEDREVENUE_ACCTNot invoiced revenueSales Discounts1bLess returns and allowancesTrade Discounts2Granted Trade discounts (corrects Product Revenue)P_TRADEDISCOUNTGRANT_ACCTPayment discount expense+Granted early payment discount to customersPAYDISCOUNT_EXP_ACCTPromotion DiscountsCost of Goods SoldExpenseCost of goods sold Product CoGs P_COGS_ACCTCost Of ProductionCost Of Production AccountScrap Scrap Account Outside Processing (Subcontract)Outside Processing AccountProduct Expense-Default Service costs (I.e. not on inventory)P_EXPENSE_ACCTProduct Cost AdjustmentProduct Cost AdjustmentsP_COSTADJUSTMENT_ACCTLanded Cost ClearingDefault Landed Cost ClearingP_LANDEDCOSTCLEARING_ACCTProduct Inventory Clearing)Default Product costs (I.e. on inventory)P_INVENTORYCLEARING_ACCTServices PurchasesSideline Purchases Freight inReturnsReturns ExpenseReturns to VendorsInventory CoGsInventory ShrinkagePhysical Inventory Gain/LossW_DIFFERENCES_ACCTInventory Write Down Below CostInventory Adjustment,Inventory Actual Accounting Value AdjustmentInventory Revaluation$Difference to (lower cost) or market Direct LaborCoGS VariancesCoGs VariancesInvoice price variance7Difference between product cost and invoice price (IPV)P_INVOICEPRICEVARIANCE_ACCTPurchase price variance:Difference between purchase price and standard costs (PPV)P_PURCHASEPRICEVARIANCE_ACCTPurchase price variance Offset1Offset Account for Purchase price variance (PPV) PPVOFFSET_ACCTUsing VarianceAccount for Using VarianceMethod Change Variance"Account for Method Change Variance Rate VarianceAccount for Rate VarianceP_RATEVARIANCE_ACCT Mix VarianceAccount for Mix VarianceAverage Cost Variance!Accou<nt for Average Cost VarianceP_AVERAGECOSTVARIANCE_ACCTCoGs DiscountsCoGS DiscountsTrade discounts received3Received Trade Discounts (corrects Product expense)P_TRADEDISCOUNTREC_ACCTPayment discount revenue+Granted early payment discount from vendorsPAYDISCOUNT_REV_ACCT5_ Gross Margin Gross ProfitExpensesPayroll ExpensesPayroll ExpenseWagesSalaries and wages Wages OwnersCompensation of officersSalaries Vacation PayVacation Pay OwnersSick PaySick Pay Owners*Retirement (Pension, Profit Sharing, 401k)Pension Profit SharingFICA TaxFICA Tax OwnersFederal/State Unemployment!Federal/State Unemployment OwnersHealth Insurance PremiumHealth Insurance Premium Owners&Health Insurance Employee ContributionHealth Insurance Cobra PaymentsWorkers Compensation InsuranceDisability Insurance Premium#Disability Insurance Premium Owners*Disability Insurance Employee ContributionLife Insurance PremiumLife Insurance Premium Owners$Life Insurance Employee ContributionOther Benefit ExpenseEmployee benefit programsStaff Gifts & PerksStaff Picnic (100% Deductible)Payroll Processing ExpenseOccupancy CostRents Rent Expense UtilitiesOther Occupancy Costs AdvertisingAdvertising & PromotionMedia AdvertisingCatalog, NewsletterEventsJoint Advertising Web HostingOther Advertising & PromotionVendor Advertising AllowancesTelephone and CommunicationsTelephone and Communicationxx1 TelephoneMobile TelephoneNetwork ChargesProfessional Servicesxx2 Legal FeesAccounting FeesInventory Verification FeesOther Consulting FeesStationary & Suppliesxx3"Stationary & Supplies - Office UseJanitorial SuppliesData ProcessingData Processing Expensexx4Data Processing SuppliesData Processing RentalOutside Computer ServicesData Processing Other ExpenseDepreciation Expense DepreciationBuilding DepreciationLand Improvement Depreciation!Building Improvement Depreciation"Leasehold Improvement DepreciationFurniture DepreciationFixtures DepreciationEquipment DepreciationVehicles Depreciation&Data Processing Equipment DepreciationSoftware DepreciationBusiness TravelTravel & Entertainment"Business Travel - Plane/Train/Taxi$Business Travel - Auto ReimbursementBusiness Travel - Hotel$Business Meals & Entertainment (50%)Staff Meeting Food (100%)Employee expenseDefault employee expensesBusiness Travel Other Expense InsuranceBusiness InsuranceReal Estate InsuranceVehicle InsuranceOther InsurancePayment Processor CostsCredit Card Service ChargesBank Service Charges Bank expensesOther Payment Service ChargesDues & SubscriptionDues & SubscriptionsAssociation Membership FeesSubscription FeesOffice ExpensePosting & ShippingPostage & ShippingPostage ExpenseCustomer Package ExpenseCustomer Postage Fees ReceivedShipping ExpensesTaxes and Licenses Tax expenseSales Tax paid to VendorsT_EXPENSE_ACCTInventory & Use TaxesReal Estate TaxesBusiness Licenses & FeesLicenses & Fees - Other EducationEducation Course FeesEducation Travel%Education Meals & Entertainment (50%)Education OtherEquipment RentOffice Equipment RentStore Equipment RentEquipment Rent OtherRepairs & MaintenanceRepairs and maintenanceBuilding Repairs & Maintenance*Furniture, Equipment Repairs & Maintenance%Data Processing Repairs & MaintenanceSoftware MaintenanceVehicle Repairs & MaintenanceRepairs & Maintenance OtherOther Operating ExpensesBad Debts Write-off Receivables write-off - bad debt WRITEOFF_ACCTBad DebtCollection ExpensePetty Cash Over/ShortPetty Cash DifferencesCB_DIFFERENCES_ACCTRecruitment CostsVehicle ExpenseAmortization Expense PenaltiesFranchise Fee / Royalty FeesMiscellaneous ExpenseDefault/Suspense Accounts+Temporary accounts - balance should be zeroDefault account5Default Account (if no other account is defined) V1.1 DEFAULT_ACCTSuspense balancing JDifference to make journal balance in source currency - needs to be solvedSUSPENSEBALANCING_ACCTSuspense error0Import did not find account - needs to be solvedCash book expense1Default other expense for petty cash transactionsCB_EXPENSE_ACCTCash book receipts1Default other revenue for petty cash transactionsCB_RECEIPT_ACCTCharge expenseDefault other expenseCH_EXPENSE_ACCTCharge revenueDefault other revenue79_Total Operating Expenses79__Operating Income Other IncomeInterest IncomeBank interest revenueB_INTERESTREV_ACCTInterestDividend Income Rental Income Gross RentsSales Tax Commission Currency GainBank revaluation gain"Foreign currency bank account gainBank settlement gain4Difference between payment and bank account currencyUnrealized gainIDifference between foreign currency receivables/payables and current rateUNREALIZEDGAIN_ACCT Realized gain/Difference between invoice and payment currencyREALIZEDGAIN_ACCTCapital Gains IncomeFixed Asset Sale Gain Other ExpenseInterest ExpenseBank interest expenseB_INTERESTEXP_ACCTMortgage Interest ExpenseUninsured Casualty LossCharitable Contributions Currency LossBank revaluation loss"Foreign currency bank account lossBank settlement lossUnrealized lossUNREALIZEDLOSS_ACCT Realized lossREALIZEDLOSS_ACCTCurrency balancingBRounding difference to make journal balance in accounting currencyCURRENCYBALANCING_ACCTCapital Gains LossFixes Asset Sale LossExpense (Absorbed)Labor (Absorbed)Labor Absorbed accountBurden (Absorbed)Burden Absorbed accountOverhead (Applied)Overhead Applied account83_Net Income before TaxIncome Tax & SummaryFederal Income TaxState Income TaxLocal Income TaxIncome Summary:Year end processing to balance account (Retained Earnings)89_ Net IncomeCostingMemo"Profit Center Costing DistributionProject Costing DistributionCommitment AccountingPO Encumbrance PO CommitmentCOMMITMENTOFFSET_ACCT SO CommitmentCOMMITMENTOFFSETSALES_ACCTSO Future Revenue*/ # 2@^ Ncc   dMbP?_%*+&<a7 &?'?(?)?"=,, ` `? ` `?U} ?} J!} J'} % @}  A} % } @} J&}  ?} B} C} D} E} F} G}  H} I} % J} J} % LXX          X X   X      X  X  K L L L M L L L K N O P Q R S T U V V~ W X X YZ XW~  [  \~  ]>  ^ _`abcc~ W. 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A A@Ae A@~ A?:~ B?r B B B@ Be B@ B~ B?:~ C? C C@Ce C@~ C?:~ D? D D@De D@~ D?:~ E?" E E@Ee E@~ E?:~ F? F F@Fe F@~ F?:~ G?B G G@Ge G@~ G?:~ H? H H@He H@~ H?:~ IW> IX IX IX IYd IX~ IWI [\]^ ~ I _> I`Iabcc~ Jv J J J@J} Je J@ J~ Jv>J [\]^~`abcc~ Kv K K K@K} Ke K@ K~ Kv>K [\]^~`abcc~ Lv L L L@L} Le L@L~ Lv>L [\]^~`abcc~ Mv M M M@M} Me M@ M~ Mv>M ~~ Nv2 N N N@N} Ne N@ N~ Nv>N ~~ Ov O O  O@O} Oe O@ O ~ Ov>O ~~ PvR P  P  P@P} Pe P@~ Pv>P ~Qy Q _  Q`Ry R _ R`~ SWB SX SX SYZ SXSW[\]^ ~ S _B S`Sabcc~ T? T T T@ Te T@ T~ T?B~ Ta Tb~ U?" U U@Ue U@~ U?B~ Ua Ub~ V? V V@Ve V@~ V?B~ Va Vb~ W?B W W@We W@~ W?B~ XW XX XX XYd XX~ XWBX [\]^ ~ X _ X`Xabcc~ Y? Y Y Y@ Ye Y@~ Y? ~ Z?" 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T @M @ U~ ?~ ~ ? V @M @~ ?~ `  H (    C xXPP$? y, o] "+<,Jorg Janke: The unique account number (key)< +  C xXPP$? `D ] "<Jorg Janke: Account Name<   C xXPP$? J6. ] "< Jorg Janke: Account Description<   C xXPP$? Z ] "f<gJorg Janke: Account Type - Asset, Liabiloty, Owner's equity, Expense, Revenue, Memo [DO NOT TRANSLATE]< f  C xXPP$?  !] "S<TJorg Janke: Account Sign: Natural (default) or Debit or Credit [DO NOT TRANSLATE]< S  C xXPP$? ( ] "><?Jorg Janke: Document Controlled Default: No [DO NOT TRANSLATE]< >  C xXPP$?  V ] "k<lJorg Janke: Yes indicates a summary account (i.e. cannot have balaces or be posted to) [DO NOT TRANSLATE]< k  C xXPP$? , ] "<Jorg Janke: Default Account Assignment; This is the column name of the default assigment for the account - better this is the natural account for this account combination. [DO NOT TRANSLATE]<    C xXPP$? 6_ ]  "V<WJorg Janke: Account_Value (key) of the parent account (needs to be a summary account)< V   C xXPP$?   ]  "[<\Jorg Janke: The line key of the report line - This example is using the US Report Structure< [   C xXPP$?  }  ]  "]<^Jorg Janke: The line name of the report line. The first ocurrence is used only for new lines.< ]   C xXPP$?  !  ~]  "6<7Jorg Janke: Line number of a US tax declaration report< 6               >@A gg   FMicrosoft Excel 97-TabelleBiff8Oh+'0X hp   ( 4 @ LCompiere Accounting"Chart of Accounts & Report Layout Jorg JankeChart of Accounts(C) 1999-2005 Jorg Jankecarlos 10@@Q@GzkP@wYߠ՜.+,D՜.+,\Root EntryFWorkbook CompObjIOle SummaryInformation(DocumentSummaryInformation8 t