Merge lp:~tkodev/openobject-addons/6.1-l10n_pt into lp:openobject-addons/6.1

Proposed by ThinkOpen Solutions
Status: Needs review
Proposed branch: lp:~tkodev/openobject-addons/6.1-l10n_pt
Merge into: lp:openobject-addons/6.1
Diff against target: 4304 lines (+4251/-0)
10 files modified
l10n_pt/__init__.py (+22/-0)
l10n_pt/__openerp__.py (+48/-0)
l10n_pt/account_chart.xml (+3957/-0)
l10n_pt/account_chart_template.xml (+22/-0)
l10n_pt/account_tax_code_template.xml (+23/-0)
l10n_pt/account_taxes.xml (+38/-0)
l10n_pt/account_types.xml (+75/-0)
l10n_pt/fiscal_position_templates.xml (+23/-0)
l10n_pt/i18n/pt.po (+27/-0)
l10n_pt/l10n_chart_pt_wizard.xml (+16/-0)
To merge this branch: bzr merge lp:~tkodev/openobject-addons/6.1-l10n_pt
Reviewer Review Type Date Requested Status
OpenERP Core Team Pending
Review via email: mp+116504@code.launchpad.net

Description of the change

Added l10n_pt

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Unmerged revisions

6897. By ThinkOpen Solutions

added l10n_pt 6.1

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=== added directory 'l10n_pt'
=== added file 'l10n_pt/__init__.py'
--- l10n_pt/__init__.py 1970-01-01 00:00:00 +0000
+++ l10n_pt/__init__.py 2012-07-24 15:44:22 +0000
@@ -0,0 +1,22 @@
1# -*- encoding: utf-8 -*-
2##############################################################################
3#
4# OpenERP, Open Source Management Solution
5# Copyright (C) 2012 Thinkopen Solutions, Lda. All Rights Reserved
6# http://www.thinkopensolutions.com.
7# $Id$
8#
9# This program is free software: you can redistribute it and/or modify
10# it under the terms of the GNU General Public License as published by
11# the Free Software Foundation, either version 3 of the License, or
12# (at your option) any later version.
13#
14# This program is distributed in the hope that it will be useful,
15# but WITHOUT ANY WARRANTY; without even the implied warranty of
16# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
17# GNU General Public License for more details.
18#
19# You should have received a copy of the GNU General Public License
20# along with this program. If not, see <http://www.gnu.org/licenses/>.
21#
22##############################################################################
023
=== added file 'l10n_pt/__openerp__.py'
--- l10n_pt/__openerp__.py 1970-01-01 00:00:00 +0000
+++ l10n_pt/__openerp__.py 2012-07-24 15:44:22 +0000
@@ -0,0 +1,48 @@
1# -*- coding: utf-8 -*-
2##############################################################################
3#
4# OpenERP, Open Source Management Solution
5# Copyright (C) 2012 Thinkopen Solutions, Lda. All Rights Reserved
6# http://www.thinkopensolutions.com.
7# $Id$
8#
9# This program is free software: you can redistribute it and/or modify
10# it under the terms of the GNU Affero General Public License as
11# published by the Free Software Foundation, either version 3 of the
12# License, or (at your option) any later version.
13#
14# This program is distributed in the hope that it will be useful,
15# but WITHOUT ANY WARRANTY; without even the implied warranty of
16# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
17# GNU Affero General Public License for more details.
18#
19# You should have received a copy of the GNU Affero General Public License
20# along with this program. If not, see <http://www.gnu.org/licenses/>.
21#
22##############################################################################
23
24{
25 'name': 'Portugal - Chart of Accounts',
26 'version': '0.011',
27 'author': 'ThinkOpen Solutions',
28 'website': 'http://www.thinkopensolutions.com/',
29 'category': 'Localization/Account Charts',
30 'description': 'Plano de contas SNC para Portugal',
31 'depends': ['base',
32 'base_vat',
33 'account',
34 'account_chart',
35 ],
36 'init_xml': [],
37 'update_xml': ['account_types.xml',
38 'account_chart.xml',
39 'account_tax_code_template.xml',
40 'account_chart_template.xml',
41 'fiscal_position_templates.xml',
42 'account_taxes.xml',
43 'l10n_chart_pt_wizard.xml',
44 ],
45 'demo_xml': [],
46 'installable': True,
47}
48
049
=== added file 'l10n_pt/account_chart.xml'
--- l10n_pt/account_chart.xml 1970-01-01 00:00:00 +0000
+++ l10n_pt/account_chart.xml 2012-07-24 15:44:22 +0000
@@ -0,0 +1,3957 @@
1<?xml version="1.0" encoding="utf-8"?>
2<openerp>
3 <data noupdate="1">
4
5 <record id="chart_0" model="account.account.template">
6 <field name="name">SNC Portugal</field>
7 <field name="code">0</field>
8 <field name="type">view</field>
9 <field name="user_type" ref="user_type_view" />
10 </record>
11
12 <record id="chart_1" model="account.account.template">
13 <field name="code">1</field>
14 <field name="name">Meios financeiros líquidos</field>
15 <field ref="chart_0" name="parent_id" />
16 <field name="type">view</field>
17 <field name="user_type" ref="user_type_view" />
18 </record>
19
20 <record id="chart_11" model="account.account.template">
21 <field name="code">11</field>
22 <field name="name">Caixa</field>
23 <field ref="chart_1" name="parent_id" />
24 <field name="type">other</field>
25 <field name="user_type" ref="user_type_cash" />
26 </record>
27
28 <record id="chart_12" model="account.account.template">
29 <field name="code">12</field>
30 <field name="name">Depósitos à ordem</field>
31 <field ref="chart_1" name="parent_id" />
32 <field name="type">other</field>
33 <field name="user_type" ref="user_type_cash" />
34 </record>
35
36 <record id="chart_13" model="account.account.template">
37 <field name="code">13</field>
38 <field name="name">Outros depósitos bancários</field>
39 <field ref="chart_1" name="parent_id" />
40 <field name="type">other</field>
41 <field name="user_type" ref="user_type_cash" />
42 </record>
43
44 <record id="chart_14" model="account.account.template">
45 <field name="code">14</field>
46 <field name="name">Outros instrumentos financeiros</field>
47 <field ref="chart_1" name="parent_id" />
48 <field name="type">view</field>
49 <field name="user_type" ref="user_type_cash" />
50 </record>
51
52 <record id="chart_141" model="account.account.template">
53 <field name="code">141</field>
54 <field name="name">Derivados</field>
55 <field ref="chart_14" name="parent_id" />
56 <field name="type">view</field>
57 <field name="user_type" ref="user_type_cash" />
58 </record>
59
60 <record id="chart_1411" model="account.account.template">
61 <field name="code">1411</field>
62 <field name="name">Potencialmente favoráveis</field>
63 <field ref="chart_141" name="parent_id" />
64 <field name="type">other</field>
65 <field name="user_type" ref="user_type_cash" />
66 </record>
67
68 <record id="chart_1412" model="account.account.template">
69 <field name="code">1412</field>
70 <field name="name">Potencialmente desfavoráveis</field>
71 <field ref="chart_141" name="parent_id" />
72 <field name="type">other</field>
73 <field name="user_type" ref="user_type_cash" />
74 </record>
75
76 <record id="chart_142" model="account.account.template">
77 <field name="code">142</field>
78 <field name="name">Instrumentos financeiros detidos para negociação</field>
79 <field ref="chart_14" name="parent_id" />
80 <field name="type">view</field>
81 <field name="user_type" ref="user_type_cash" />
82 </record>
83
84 <record id="chart_1421" model="account.account.template">
85 <field name="code">1421</field>
86 <field name="name">Activos financeiros</field>
87 <field ref="chart_142" name="parent_id" />
88 <field name="type">other</field>
89 <field name="user_type" ref="user_type_cash" />
90 </record>
91
92 <record id="chart_1422" model="account.account.template">
93 <field name="code">1422</field>
94 <field name="name">Passivos financeiros</field>
95 <field ref="chart_142" name="parent_id" />
96 <field name="type">other</field>
97 <field name="user_type" ref="user_type_cash" />
98 </record>
99
100 <record id="chart_143" model="account.account.template">
101 <field name="code">143</field>
102 <field name="name">Outros activos e passivos financeiros</field>
103 <field ref="chart_14" name="parent_id" />
104 <field name="type">view</field>
105 <field name="user_type" ref="user_type_cash" />
106 </record>
107
108 <record id="chart_1431" model="account.account.template">
109 <field name="code">1431</field>
110 <field name="name">Outros activos financeiros</field>
111 <field ref="chart_143" name="parent_id" />
112 <field name="type">other</field>
113 <field name="user_type" ref="user_type_cash" />
114 </record>
115
116 <record id="chart_1432" model="account.account.template">
117 <field name="code">1432</field>
118 <field name="name">Outros passivos financeiros</field>
119 <field ref="chart_143" name="parent_id" />
120 <field name="type">other</field>
121 <field name="user_type" ref="user_type_cash" />
122 </record>
123
124 <record id="chart_2" model="account.account.template">
125 <field name="code">2</field>
126 <field name="name">Contas a receber e a pagar</field>
127 <field ref="chart_0" name="parent_id" />
128 <field name="type">view</field>
129 <field name="user_type" ref="user_type_view" />
130 </record>
131
132 <record id="chart_21" model="account.account.template">
133 <field name="code">21</field>
134 <field name="name">Clientes</field>
135 <field ref="chart_2" name="parent_id" />
136 <field name="type">view</field>
137 <field name="user_type" ref="user_type_receivable" />
138 </record>
139
140 <record id="chart_211" model="account.account.template">
141 <field name="code">211</field>
142 <field name="name">Clientes c/c</field>
143 <field ref="chart_21" name="parent_id" />
144 <field name="type">view</field>
145 <field name="user_type" ref="user_type_receivable" />
146 </record>
147
148 <record id="chart_2111" model="account.account.template">
149 <field name="code">2111</field>
150 <field name="name">Clientes gerais</field>
151 <field ref="chart_211" name="parent_id" />
152 <field name="type">receivable</field>
153 <field name="user_type" ref="user_type_receivable" />
154 </record>
155
156 <record id="chart_2112" model="account.account.template">
157 <field name="code">2112</field>
158 <field name="name">Clientes empresa mãe</field>
159 <field ref="chart_211" name="parent_id" />
160 <field name="type">receivable</field>
161 <field name="user_type" ref="user_type_receivable" />
162 </record>
163
164 <record id="chart_2113" model="account.account.template">
165 <field name="code">2113</field>
166 <field name="name">Clientes empresas subsidiárias</field>
167 <field ref="chart_211" name="parent_id" />
168 <field name="type">receivable</field>
169 <field name="user_type" ref="user_type_receivable" />
170 </record>
171
172 <record id="chart_2114" model="account.account.template">
173 <field name="code">2114</field>
174 <field name="name">Clientes empresas associadas</field>
175 <field ref="chart_211" name="parent_id" />
176 <field name="type">receivable</field>
177 <field name="user_type" ref="user_type_receivable" />
178 </record>
179
180 <record id="chart_2115" model="account.account.template">
181 <field name="code">2115</field>
182 <field name="name">Clientes empreendimentos conjuntos</field>
183 <field ref="chart_211" name="parent_id" />
184 <field name="type">receivable</field>
185 <field name="user_type" ref="user_type_receivable" />
186 </record>
187
188 <record id="chart_2116" model="account.account.template">
189 <field name="code">2116</field>
190 <field name="name">Clientes outras partes relacionadas</field>
191 <field ref="chart_211" name="parent_id" />
192 <field name="type">receivable</field>
193 <field name="user_type" ref="user_type_receivable" />
194 </record>
195
196 <record id="chart_212" model="account.account.template">
197 <field name="code">212</field>
198 <field name="name">Clientes títulos a receber</field>
199 <field ref="chart_21" name="parent_id" />
200 <field name="type">view</field>
201 <field name="user_type" ref="user_type_receivable" />
202 </record>
203
204 <record id="chart_2121" model="account.account.template">
205 <field name="code">2121</field>
206 <field name="name">Clientes gerais</field>
207 <field ref="chart_212" name="parent_id" />
208 <field name="type">receivable</field>
209 <field name="user_type" ref="user_type_receivable" />
210 </record>
211
212 <record id="chart_2122" model="account.account.template">
213 <field name="code">2122</field>
214 <field name="name">Clientes empresa mãe</field>
215 <field ref="chart_212" name="parent_id" />
216 <field name="type">receivable</field>
217 <field name="user_type" ref="user_type_receivable" />
218 </record>
219
220 <record id="chart_2123" model="account.account.template">
221 <field name="code">2123</field>
222 <field name="name">Clientes empresas subsidiárias</field>
223 <field ref="chart_212" name="parent_id" />
224 <field name="type">receivable</field>
225 <field name="user_type" ref="user_type_receivable" />
226 </record>
227
228 <record id="chart_2124" model="account.account.template">
229 <field name="code">2124</field>
230 <field name="name">Clientes empresas associadas</field>
231 <field ref="chart_212" name="parent_id" />
232 <field name="type">receivable</field>
233 <field name="user_type" ref="user_type_receivable" />
234 </record>
235
236 <record id="chart_2125" model="account.account.template">
237 <field name="code">2125</field>
238 <field name="name">Clientes empreendimentos conjuntos</field>
239 <field ref="chart_212" name="parent_id" />
240 <field name="type">receivable</field>
241 <field name="user_type" ref="user_type_receivable" />
242 </record>
243
244 <record id="chart_2126" model="account.account.template">
245 <field name="code">2126</field>
246 <field name="name">Clientes outras partes relacionadas</field>
247 <field ref="chart_212" name="parent_id" />
248 <field name="type">receivable</field>
249 <field name="user_type" ref="user_type_receivable" />
250 </record>
251
252 <record id="chart_218" model="account.account.template">
253 <field name="code">218</field>
254 <field name="name">Adiantamentos de clientes</field>
255 <field ref="chart_21" name="parent_id" />
256 <field name="type">receivable</field>
257 <field name="user_type" ref="user_type_receivable" />
258 </record>
259
260 <record id="chart_219" model="account.account.template">
261 <field name="code">219</field>
262 <field name="name">Perdas por imparidade acumuladas</field>
263 <field ref="chart_21" name="parent_id" />
264 <field name="type">receivable</field>
265 <field name="user_type" ref="user_type_receivable" />
266 </record>
267
268 <record id="chart_22" model="account.account.template">
269 <field name="code">22</field>
270 <field name="name">Fornecedores</field>
271 <field ref="chart_2" name="parent_id" />
272 <field name="type">view</field>
273 <field name="user_type" ref="user_type_payable" />
274 </record>
275
276 <record id="chart_221" model="account.account.template">
277 <field name="code">221</field>
278 <field name="name">Fornecedores c/c</field>
279 <field ref="chart_22" name="parent_id" />
280 <field name="type">view</field>
281 <field name="user_type" ref="user_type_payable" />
282 </record>
283
284 <record id="chart_2211" model="account.account.template">
285 <field name="code">2211</field>
286 <field name="name">Fornecedores gerais</field>
287 <field ref="chart_221" name="parent_id" />
288 <field name="type">payable</field>
289 <field name="user_type" ref="user_type_payable" />
290 </record>
291
292 <record id="chart_2212" model="account.account.template">
293 <field name="code">2212</field>
294 <field name="name">Fornecedores empresa mãe</field>
295 <field ref="chart_221" name="parent_id" />
296 <field name="type">payable</field>
297 <field name="user_type" ref="user_type_payable" />
298 </record>
299
300 <record id="chart_2213" model="account.account.template">
301 <field name="code">2213</field>
302 <field name="name">Fornecedores empresas subsidiárias</field>
303 <field ref="chart_221" name="parent_id" />
304 <field name="type">payable</field>
305 <field name="user_type" ref="user_type_payable" />
306 </record>
307
308 <record id="chart_2214" model="account.account.template">
309 <field name="code">2214</field>
310 <field name="name">Fornecedores empresas associadas</field>
311 <field ref="chart_221" name="parent_id" />
312 <field name="type">payable</field>
313 <field name="user_type" ref="user_type_payable" />
314 </record>
315
316 <record id="chart_2215" model="account.account.template">
317 <field name="code">2215</field>
318 <field name="name">Fornecedores empreendimentos conjuntos</field>
319 <field ref="chart_221" name="parent_id" />
320 <field name="type">payable</field>
321 <field name="user_type" ref="user_type_payable" />
322 </record>
323
324 <record id="chart_2216" model="account.account.template">
325 <field name="code">2216</field>
326 <field name="name">Fornecedores outras partes relacionadas</field>
327 <field ref="chart_221" name="parent_id" />
328 <field name="type">payable</field>
329 <field name="user_type" ref="user_type_payable" />
330 </record>
331
332 <record id="chart_222" model="account.account.template">
333 <field name="code">222</field>
334 <field name="name">Fornecedores títulos a pagar</field>
335 <field ref="chart_22" name="parent_id" />
336 <field name="type">view</field>
337 <field name="user_type" ref="user_type_payable" />
338 </record>
339
340 <record id="chart_2221" model="account.account.template">
341 <field name="code">2221</field>
342 <field name="name">Fornecedores gerais</field>
343 <field ref="chart_222" name="parent_id" />
344 <field name="type">payable</field>
345 <field name="user_type" ref="user_type_payable" />
346 </record>
347
348 <record id="chart_2222" model="account.account.template">
349 <field name="code">2222</field>
350 <field name="name">Fornecedores empresa mãe</field>
351 <field ref="chart_222" name="parent_id" />
352 <field name="type">payable</field>
353 <field name="user_type" ref="user_type_payable" />
354 </record>
355
356 <record id="chart_2223" model="account.account.template">
357 <field name="code">2223</field>
358 <field name="name">Fornecedores empresas subsidiárias</field>
359 <field ref="chart_222" name="parent_id" />
360 <field name="type">payable</field>
361 <field name="user_type" ref="user_type_payable" />
362 </record>
363
364 <record id="chart_2224" model="account.account.template">
365 <field name="code">2224</field>
366 <field name="name">Fornecedores empresas associadas</field>
367 <field ref="chart_222" name="parent_id" />
368 <field name="type">payable</field>
369 <field name="user_type" ref="user_type_payable" />
370 </record>
371
372 <record id="chart_2225" model="account.account.template">
373 <field name="code">2225</field>
374 <field name="name">Fornecedores empreendimentos conjuntos</field>
375 <field ref="chart_222" name="parent_id" />
376 <field name="type">payable</field>
377 <field name="user_type" ref="user_type_payable" />
378 </record>
379
380 <record id="chart_2226" model="account.account.template">
381 <field name="code">2226</field>
382 <field name="name">Fornecedores outras partes relacionadas</field>
383 <field ref="chart_222" name="parent_id" />
384 <field name="type">payable</field>
385 <field name="user_type" ref="user_type_payable" />
386 </record>
387
388 <record id="chart_225" model="account.account.template">
389 <field name="code">225</field>
390 <field name="name">Facturas em recepção e conferência</field>
391 <field ref="chart_22" name="parent_id" />
392 <field name="type">other</field>
393 <field name="user_type" ref="user_type_payable" />
394 </record>
395
396 <record id="chart_228" model="account.account.template">
397 <field name="code">228</field>
398 <field name="name">Adiantamentos a fornecedores</field>
399 <field ref="chart_22" name="parent_id" />
400 <field name="type">view</field>
401 <field name="user_type" ref="user_type_payable" />
402 </record>
403
404 <record id="chart_229" model="account.account.template">
405 <field name="code">229</field>
406 <field name="name">Perdas por imparidade acumuladas</field>
407 <field ref="chart_22" name="parent_id" />
408 <field name="type">other</field>
409 <field name="user_type" ref="user_type_payable" />
410 </record>
411
412 <record id="chart_23" model="account.account.template">
413 <field name="code">23</field>
414 <field name="name">Pessoal</field>
415 <field ref="chart_2" name="parent_id" />
416 <field name="type">view</field>
417 <field name="user_type" ref="user_type_payable" />
418 </record>
419
420 <record id="chart_231" model="account.account.template">
421 <field name="code">231</field>
422 <field name="name">Remunerações a pagar</field>
423 <field ref="chart_23" name="parent_id" />
424 <field name="type">view</field>
425 <field name="user_type" ref="user_type_payable" />
426 </record>
427
428 <record id="chart_2311" model="account.account.template">
429 <field name="code">2311</field>
430 <field name="name">Aos órgãos sociais</field>
431 <field ref="chart_231" name="parent_id" />
432 <field name="type">other</field>
433 <field name="user_type" ref="user_type_payable" />
434 </record>
435
436 <record id="chart_2312" model="account.account.template">
437 <field name="code">2312</field>
438 <field name="name">Ao pessoal</field>
439 <field ref="chart_231" name="parent_id" />
440 <field name="type">other</field>
441 <field name="user_type" ref="user_type_payable" />
442 </record>
443
444 <record id="chart_232" model="account.account.template">
445 <field name="code">232</field>
446 <field name="name">Adiantamentos</field>
447 <field ref="chart_23" name="parent_id" />
448 <field name="type">view</field>
449 <field name="user_type" ref="user_type_payable" />
450 </record>
451
452 <record id="chart_2321" model="account.account.template">
453 <field name="code">2321</field>
454 <field name="name">Aos órgãos sociais</field>
455 <field ref="chart_232" name="parent_id" />
456 <field name="type">other</field>
457 <field name="user_type" ref="user_type_payable" />
458 </record>
459
460 <record id="chart_2322" model="account.account.template">
461 <field name="code">2322</field>
462 <field name="name">Ao pessoal</field>
463 <field ref="chart_232" name="parent_id" />
464 <field name="type">other</field>
465 <field name="user_type" ref="user_type_payable" />
466 </record>
467
468 <record id="chart_237" model="account.account.template">
469 <field name="code">237</field>
470 <field name="name">Cauções</field>
471 <field ref="chart_23" name="parent_id" />
472 <field name="type">view</field>
473 <field name="user_type" ref="user_type_payable" />
474 </record>
475
476 <record id="chart_2371" model="account.account.template">
477 <field name="code">2371</field>
478 <field name="name">Dos órgãos sociais</field>
479 <field ref="chart_237" name="parent_id" />
480 <field name="type">other</field>
481 <field name="user_type" ref="user_type_payable" />
482 </record>
483
484 <record id="chart_2372" model="account.account.template">
485 <field name="code">2372</field>
486 <field name="name">Do pessoal</field>
487 <field ref="chart_237" name="parent_id" />
488 <field name="type">other</field>
489 <field name="user_type" ref="user_type_payable" />
490 </record>
491
492 <record id="chart_238" model="account.account.template">
493 <field name="code">238</field>
494 <field name="name">Outras operações</field>
495 <field ref="chart_23" name="parent_id" />
496 <field name="type">view</field>
497 <field name="user_type" ref="user_type_payable" />
498 </record>
499
500 <record id="chart_2381" model="account.account.template">
501 <field name="code">2381</field>
502 <field name="name">Com os órgãos sociais</field>
503 <field ref="chart_238" name="parent_id" />
504 <field name="type">other</field>
505 <field name="user_type" ref="user_type_payable" />
506 </record>
507
508 <record id="chart_2382" model="account.account.template">
509 <field name="code">2382</field>
510 <field name="name">Com o pessoal</field>
511 <field ref="chart_238" name="parent_id" />
512 <field name="type">view</field>
513 <field name="user_type" ref="user_type_payable" />
514 </record>
515
516 <record id="chart_239" model="account.account.template">
517 <field name="code">239</field>
518 <field name="name">Perdas por imparidade acumuladas</field>
519 <field ref="chart_23" name="parent_id" />
520 <field name="type">other</field>
521 <field name="user_type" ref="user_type_payable" />
522 </record>
523
524 <record id="chart_24" model="account.account.template">
525 <field name="code">24</field>
526 <field name="name">Estado e outros entes públicos</field>
527 <field ref="chart_2" name="parent_id" />
528 <field name="type">view</field>
529 <field name="user_type" ref="user_type_tax" />
530 </record>
531
532 <record id="chart_241" model="account.account.template">
533 <field name="code">241</field>
534 <field name="name">Imposto sobre o rendimento</field>
535 <field ref="chart_24" name="parent_id" />
536 <field name="type">view</field>
537 <field name="user_type" ref="user_type_tax" />
538 </record>
539
540 <record id="chart_242" model="account.account.template">
541 <field name="code">242</field>
542 <field name="name">Retenção de impostos sobre rendimentos</field>
543 <field ref="chart_24" name="parent_id" />
544 <field name="type">view</field>
545 <field name="user_type" ref="user_type_tax" />
546 </record>
547
548 <record id="chart_243" model="account.account.template">
549 <field name="code">243</field>
550 <field name="name">Imposto sobre o valor acrescentado</field>
551 <field ref="chart_24" name="parent_id" />
552 <field name="type">view</field>
553 <field name="user_type" ref="user_type_tax" />
554 </record>
555
556 <record id="chart_2431" model="account.account.template">
557 <field name="code">2431</field>
558 <field name="name">Iva suportado</field>
559 <field ref="chart_243" name="parent_id" />
560 <field name="type">other</field>
561 <field name="user_type" ref="user_type_tax" />
562 </record>
563
564 <record id="chart_2432" model="account.account.template">
565 <field name="code">2432</field>
566 <field name="name">Iva dedutível</field>
567 <field ref="chart_243" name="parent_id" />
568 <field name="type">other</field>
569 <field name="user_type" ref="user_type_tax" />
570 </record>
571
572 <record id="chart_2433" model="account.account.template">
573 <field name="code">2433</field>
574 <field name="name">Iva liquidado</field>
575 <field ref="chart_243" name="parent_id" />
576 <field name="type">other</field>
577 <field name="user_type" ref="user_type_tax" />
578 </record>
579
580 <record id="chart_2434" model="account.account.template">
581 <field name="code">2434</field>
582 <field name="name">Iva regularizações</field>
583 <field ref="chart_243" name="parent_id" />
584 <field name="type">other</field>
585 <field name="user_type" ref="user_type_tax" />
586 </record>
587
588 <record id="chart_2435" model="account.account.template">
589 <field name="code">2435</field>
590 <field name="name">Iva apuramento</field>
591 <field ref="chart_243" name="parent_id" />
592 <field name="type">other</field>
593 <field name="user_type" ref="user_type_tax" />
594 </record>
595
596 <record id="chart_2436" model="account.account.template">
597 <field name="code">2436</field>
598 <field name="name">Iva a pagar</field>
599 <field ref="chart_243" name="parent_id" />
600 <field name="type">other</field>
601 <field name="user_type" ref="user_type_tax" />
602 </record>
603
604 <record id="chart_2437" model="account.account.template">
605 <field name="code">2437</field>
606 <field name="name">Iva a recuperar</field>
607 <field ref="chart_243" name="parent_id" />
608 <field name="type">other</field>
609 <field name="user_type" ref="user_type_tax" />
610 </record>
611
612 <record id="chart_2438" model="account.account.template">
613 <field name="code">2438</field>
614 <field name="name">Iva reembolsos pedidos</field>
615 <field ref="chart_243" name="parent_id" />
616 <field name="type">other</field>
617 <field name="user_type" ref="user_type_tax" />
618 </record>
619
620 <record id="chart_2439" model="account.account.template">
621 <field name="code">2439</field>
622 <field name="name">Iva liquidações oficiosas</field>
623 <field ref="chart_243" name="parent_id" />
624 <field name="type">other</field>
625 <field name="user_type" ref="user_type_tax" />
626 </record>
627
628 <record id="chart_244" model="account.account.template">
629 <field name="code">244</field>
630 <field name="name">Outros impostos</field>
631 <field ref="chart_24" name="parent_id" />
632 <field name="type">other</field>
633 <field name="user_type" ref="user_type_tax" />
634 </record>
635
636 <record id="chart_245" model="account.account.template">
637 <field name="code">245</field>
638 <field name="name">Contribuições para a segurança social</field>
639 <field ref="chart_24" name="parent_id" />
640 <field name="type">other</field>
641 <field name="user_type" ref="user_type_tax" />
642 </record>
643
644 <record id="chart_246" model="account.account.template">
645 <field name="code">246</field>
646 <field name="name">Tributos das autarquias locais</field>
647 <field ref="chart_24" name="parent_id" />
648 <field name="type">other</field>
649 <field name="user_type" ref="user_type_tax" />
650 </record>
651
652 <record id="chart_248" model="account.account.template">
653 <field name="code">248</field>
654 <field name="name">Outras tributações</field>
655 <field ref="chart_24" name="parent_id" />
656 <field name="type">other</field>
657 <field name="user_type" ref="user_type_tax" />
658 </record>
659
660 <record id="chart_25" model="account.account.template">
661 <field name="code">25</field>
662 <field name="name">Financiamentos obtidos</field>
663 <field ref="chart_2" name="parent_id" />
664 <field name="type">view</field>
665 <field name="user_type" ref="user_type_equity" />
666 </record>
667
668 <record id="chart_251" model="account.account.template">
669 <field name="code">251</field>
670 <field name="name">Instituições de crédito e sociedades financeiras</field>
671 <field ref="chart_25" name="parent_id" />
672 <field name="type">view</field>
673 <field name="user_type" ref="user_type_equity" />
674 </record>
675
676 <record id="chart_2511" model="account.account.template">
677 <field name="code">2511</field>
678 <field name="name">Empréstimos bancários</field>
679 <field ref="chart_251" name="parent_id" />
680 <field name="type">other</field>
681 <field name="user_type" ref="user_type_equity" />
682 </record>
683
684 <record id="chart_2512" model="account.account.template">
685 <field name="code">2512</field>
686 <field name="name">Descobertos bancários</field>
687 <field ref="chart_251" name="parent_id" />
688 <field name="type">other</field>
689 <field name="user_type" ref="user_type_equity" />
690 </record>
691
692 <record id="chart_2513" model="account.account.template">
693 <field name="code">2513</field>
694 <field name="name">Locações financeiras</field>
695 <field ref="chart_251" name="parent_id" />
696 <field name="type">other</field>
697 <field name="user_type" ref="user_type_equity" />
698 </record>
699
700 <record id="chart_252" model="account.account.template">
701 <field name="code">252</field>
702 <field name="name">Mercado de valores mobiliários</field>
703 <field ref="chart_25" name="parent_id" />
704 <field name="type">view</field>
705 <field name="user_type" ref="user_type_equity" />
706 </record>
707
708 <record id="chart_2521" model="account.account.template">
709 <field name="code">2521</field>
710 <field name="name">Empréstimos por obrigações</field>
711 <field ref="chart_252" name="parent_id" />
712 <field name="type">other</field>
713 <field name="user_type" ref="user_type_equity" />
714 </record>
715
716 <record id="chart_253" model="account.account.template">
717 <field name="code">253</field>
718 <field name="name">Participantes de capital</field>
719 <field ref="chart_25" name="parent_id" />
720 <field name="type">view</field>
721 <field name="user_type" ref="user_type_equity" />
722 </record>
723
724 <record id="chart_2531" model="account.account.template">
725 <field name="code">2531</field>
726 <field name="name">Empresa mãe suprimentos e outros mútuos</field>
727 <field ref="chart_253" name="parent_id" />
728 <field name="type">other</field>
729 <field name="user_type" ref="user_type_equity" />
730 </record>
731
732 <record id="chart_2532" model="account.account.template">
733 <field name="code">2532</field>
734 <field name="name">Outros participantes suprimentos e outros mútuos</field>
735 <field ref="chart_253" name="parent_id" />
736 <field name="type">other</field>
737 <field name="user_type" ref="user_type_equity" />
738 </record>
739
740 <record id="chart_254" model="account.account.template">
741 <field name="code">254</field>
742 <field name="name">Subsidiárias, associadas e empreendimentos conjuntos</field>
743 <field ref="chart_25" name="parent_id" />
744 <field name="type">other</field>
745 <field name="user_type" ref="user_type_equity" />
746 </record>
747
748 <record id="chart_258" model="account.account.template">
749 <field name="code">258</field>
750 <field name="name">Outros financiadores</field>
751 <field ref="chart_25" name="parent_id" />
752 <field name="type">other</field>
753 <field name="user_type" ref="user_type_equity" />
754 </record>
755
756 <record id="chart_26" model="account.account.template">
757 <field name="code">26</field>
758 <field name="name">Accionistas/sócios</field>
759 <field ref="chart_2" name="parent_id" />
760 <field name="type">view</field>
761 <field name="user_type" ref="user_type_equity" />
762 </record>
763
764 <record id="chart_261" model="account.account.template">
765 <field name="code">261</field>
766 <field name="name">Accionistas c. subscrição</field>
767 <field ref="chart_26" name="parent_id" />
768 <field name="type">other</field>
769 <field name="user_type" ref="user_type_equity" />
770 </record>
771
772 <record id="chart_262" model="account.account.template">
773 <field name="code">262</field>
774 <field name="name">Quotas não liberadas</field>
775 <field ref="chart_26" name="parent_id" />
776 <field name="type">other</field>
777 <field name="user_type" ref="user_type_equity" />
778 </record>
779
780 <record id="chart_263" model="account.account.template">
781 <field name="code">263</field>
782 <field name="name">Adiantamentos por conta de lucros</field>
783 <field ref="chart_26" name="parent_id" />
784 <field name="type">other</field>
785 <field name="user_type" ref="user_type_equity" />
786 </record>
787
788 <record id="chart_264" model="account.account.template">
789 <field name="code">264</field>
790 <field name="name">Resultados atribuídos</field>
791 <field ref="chart_26" name="parent_id" />
792 <field name="type">other</field>
793 <field name="user_type" ref="user_type_equity" />
794 </record>
795
796 <record id="chart_265" model="account.account.template">
797 <field name="code">265</field>
798 <field name="name">Lucros disponíveis</field>
799 <field ref="chart_26" name="parent_id" />
800 <field name="type">other</field>
801 <field name="user_type" ref="user_type_equity" />
802 </record>
803
804 <record id="chart_266" model="account.account.template">
805 <field name="code">266</field>
806 <field name="name">Empréstimos concedidos empresa mãe</field>
807 <field ref="chart_26" name="parent_id" />
808 <field name="type">other</field>
809 <field name="user_type" ref="user_type_equity" />
810 </record>
811
812 <record id="chart_268" model="account.account.template">
813 <field name="code">268</field>
814 <field name="name">Outras operações</field>
815 <field ref="chart_26" name="parent_id" />
816 <field name="type">other</field>
817 <field name="user_type" ref="user_type_equity" />
818 </record>
819
820 <record id="chart_269" model="account.account.template">
821 <field name="code">269</field>
822 <field name="name">Perdas por imparidade acumuladas</field>
823 <field ref="chart_26" name="parent_id" />
824 <field name="type">other</field>
825 <field name="user_type" ref="user_type_equity" />
826 </record>
827
828 <record id="chart_27" model="account.account.template">
829 <field name="code">27</field>
830 <field name="name">Outras contas a receber e a pagar</field>
831 <field ref="chart_2" name="parent_id" />
832 <field name="type">view</field>
833 <field name="user_type" ref="user_type_equity" />
834 </record>
835
836 <record id="chart_271" model="account.account.template">
837 <field name="code">271</field>
838 <field name="name">Fornecedores de investimentos</field>
839 <field ref="chart_27" name="parent_id" />
840 <field name="type">view</field>
841 <field name="user_type" ref="user_type_equity" />
842 </record>
843
844 <record id="chart_2711" model="account.account.template">
845 <field name="code">2711</field>
846 <field name="name">Fornecedores de investimentos contas gerais</field>
847 <field ref="chart_271" name="parent_id" />
848 <field name="type">other</field>
849 <field name="user_type" ref="user_type_equity" />
850 </record>
851
852 <record id="chart_2712" model="account.account.template">
853 <field name="code">2712</field>
854 <field name="name">Facturas em recepção e conferência</field>
855 <field ref="chart_271" name="parent_id" />
856 <field name="type">other</field>
857 <field name="user_type" ref="user_type_equity" />
858 </record>
859
860 <record id="chart_2713" model="account.account.template">
861 <field name="code">2713</field>
862 <field name="name">Adiantamentos a fornecedores de investimentos</field>
863 <field ref="chart_271" name="parent_id" />
864 <field name="type">other</field>
865 <field name="user_type" ref="user_type_equity" />
866 </record>
867
868 <record id="chart_272" model="account.account.template">
869 <field name="code">272</field>
870 <field name="name">Devedores e credores por acréscimos</field>
871 <field ref="chart_27" name="parent_id" />
872 <field name="type">view</field>
873 <field name="user_type" ref="user_type_equity" />
874 </record>
875
876 <record id="chart_2721" model="account.account.template">
877 <field name="code">2721</field>
878 <field name="name">Devedores por acréscimo de rendimentos</field>
879 <field ref="chart_272" name="parent_id" />
880 <field name="type">other</field>
881 <field name="user_type" ref="user_type_equity" />
882 </record>
883
884 <record id="chart_2722" model="account.account.template">
885 <field name="code">2722</field>
886 <field name="name">Credores por acréscimos de gastos</field>
887 <field ref="chart_272" name="parent_id" />
888 <field name="type">other</field>
889 <field name="user_type" ref="user_type_equity" />
890 </record>
891
892 <record id="chart_273" model="account.account.template">
893 <field name="code">273</field>
894 <field name="name">Benefícios pós emprego</field>
895 <field ref="chart_27" name="parent_id" />
896 <field name="type">other</field>
897 <field name="user_type" ref="user_type_equity" />
898 </record>
899
900 <record id="chart_274" model="account.account.template">
901 <field name="code">274</field>
902 <field name="name">Impostos diferidos</field>
903 <field ref="chart_27" name="parent_id" />
904 <field name="type">view</field>
905 <field name="user_type" ref="user_type_equity" />
906 </record>
907
908 <record id="chart_2741" model="account.account.template">
909 <field name="code">2741</field>
910 <field name="name">Activos por impostos diferidos</field>
911 <field ref="chart_274" name="parent_id" />
912 <field name="type">other</field>
913 <field name="user_type" ref="user_type_equity" />
914 </record>
915
916 <record id="chart_2742" model="account.account.template">
917 <field name="code">2742</field>
918 <field name="name">Passivos por impostos diferidos</field>
919 <field ref="chart_274" name="parent_id" />
920 <field name="type">other</field>
921 <field name="user_type" ref="user_type_equity" />
922 </record>
923
924 <record id="chart_275" model="account.account.template">
925 <field name="code">275</field>
926 <field name="name">Credores por subscrições não liberadas</field>
927 <field ref="chart_27" name="parent_id" />
928 <field name="type">other</field>
929 <field name="user_type" ref="user_type_equity" />
930 </record>
931
932 <record id="chart_276" model="account.account.template">
933 <field name="code">276</field>
934 <field name="name">Adiantamentos por conta de vendas</field>
935 <field ref="chart_27" name="parent_id" />
936 <field name="type">other</field>
937 <field name="user_type" ref="user_type_equity" />
938 </record>
939
940 <record id="chart_278" model="account.account.template">
941 <field name="code">278</field>
942 <field name="name">Outros devedores e credores</field>
943 <field ref="chart_27" name="parent_id" />
944 <field name="type">other</field>
945 <field name="user_type" ref="user_type_equity" />
946 </record>
947
948 <record id="chart_279" model="account.account.template">
949 <field name="code">279</field>
950 <field name="name">Perdas por imparidade acumuladas</field>
951 <field ref="chart_27" name="parent_id" />
952 <field name="type">other</field>
953 <field name="user_type" ref="user_type_equity" />
954 </record>
955
956 <record id="chart_28" model="account.account.template">
957 <field name="code">28</field>
958 <field name="name">Diferimentos</field>
959 <field ref="chart_2" name="parent_id" />
960 <field name="type">view</field>
961 <field name="user_type" ref="user_type_equity" />
962 </record>
963
964 <record id="chart_281" model="account.account.template">
965 <field name="code">281</field>
966 <field name="name">Gastos a reconhecer</field>
967 <field ref="chart_28" name="parent_id" />
968 <field name="type">other</field>
969 <field name="user_type" ref="user_type_equity" />
970 </record>
971
972 <record id="chart_282" model="account.account.template">
973 <field name="code">282</field>
974 <field name="name">Rendimentos a reconhecer</field>
975 <field ref="chart_28" name="parent_id" />
976 <field name="type">other</field>
977 <field name="user_type" ref="user_type_equity" />
978 </record>
979
980 <record id="chart_29" model="account.account.template">
981 <field name="code">29</field>
982 <field name="name">Provisões</field>
983 <field ref="chart_2" name="parent_id" />
984 <field name="type">view</field>
985 <field name="user_type" ref="user_type_equity" />
986 </record>
987
988 <record id="chart_291" model="account.account.template">
989 <field name="code">291</field>
990 <field name="name">Impostos</field>
991 <field ref="chart_29" name="parent_id" />
992 <field name="type">other</field>
993 <field name="user_type" ref="user_type_equity" />
994 </record>
995
996 <record id="chart_292" model="account.account.template">
997 <field name="code">292</field>
998 <field name="name">Garantias a clientes</field>
999 <field ref="chart_29" name="parent_id" />
1000 <field name="type">other</field>
1001 <field name="user_type" ref="user_type_equity" />
1002 </record>
1003
1004 <record id="chart_293" model="account.account.template">
1005 <field name="code">293</field>
1006 <field name="name">Processos judiciais em curso</field>
1007 <field ref="chart_29" name="parent_id" />
1008 <field name="type">other</field>
1009 <field name="user_type" ref="user_type_equity" />
1010 </record>
1011
1012 <record id="chart_294" model="account.account.template">
1013 <field name="code">294</field>
1014 <field name="name">Acidentes de trabalho e doenças profissionais</field>
1015 <field ref="chart_29" name="parent_id" />
1016 <field name="type">other</field>
1017 <field name="user_type" ref="user_type_equity" />
1018 </record>
1019
1020 <record id="chart_295" model="account.account.template">
1021 <field name="code">295</field>
1022 <field name="name">Matérias ambientais</field>
1023 <field ref="chart_29" name="parent_id" />
1024 <field name="type">other</field>
1025 <field name="user_type" ref="user_type_equity" />
1026 </record>
1027
1028 <record id="chart_296" model="account.account.template">
1029 <field name="code">296</field>
1030 <field name="name">Contratos onerosos</field>
1031 <field ref="chart_29" name="parent_id" />
1032 <field name="type">other</field>
1033 <field name="user_type" ref="user_type_equity" />
1034 </record>
1035
1036 <record id="chart_297" model="account.account.template">
1037 <field name="code">297</field>
1038 <field name="name">Reestruturação</field>
1039 <field ref="chart_29" name="parent_id" />
1040 <field name="type">other</field>
1041 <field name="user_type" ref="user_type_equity" />
1042 </record>
1043
1044 <record id="chart_298" model="account.account.template">
1045 <field name="code">298</field>
1046 <field name="name">Outras provisões</field>
1047 <field ref="chart_29" name="parent_id" />
1048 <field name="type">other</field>
1049 <field name="user_type" ref="user_type_equity" />
1050 </record>
1051
1052 <record id="chart_3" model="account.account.template">
1053 <field name="code">3</field>
1054 <field name="name">Inventários e activos biológicos</field>
1055 <field ref="chart_0" name="parent_id" />
1056 <field name="type">view</field>
1057 <field name="user_type" ref="user_type_view" />
1058 </record>
1059
1060 <record id="chart_31" model="account.account.template">
1061 <field name="code">31</field>
1062 <field name="name">Compras</field>
1063 <field ref="chart_3" name="parent_id" />
1064 <field name="type">view</field>
1065 <field name="user_type" ref="user_type_expense" />
1066 </record>
1067
1068 <record id="chart_311" model="account.account.template">
1069 <field name="code">311</field>
1070 <field name="name">Mercadorias</field>
1071 <field ref="chart_31" name="parent_id" />
1072 <field name="type">other</field>
1073 <field name="user_type" ref="user_type_expense" />
1074 </record>
1075
1076 <record id="chart_312" model="account.account.template">
1077 <field name="code">312</field>
1078 <field name="name">Matérias primas, subsidiárias e de consumo</field>
1079 <field ref="chart_31" name="parent_id" />
1080 <field name="type">other</field>
1081 <field name="user_type" ref="user_type_expense" />
1082 </record>
1083
1084 <record id="chart_313" model="account.account.template">
1085 <field name="code">313</field>
1086 <field name="name">Activos biológicos</field>
1087 <field ref="chart_31" name="parent_id" />
1088 <field name="type">other</field>
1089 <field name="user_type" ref="user_type_expense" />
1090 </record>
1091
1092 <record id="chart_317" model="account.account.template">
1093 <field name="code">317</field>
1094 <field name="name">Devoluções de compras</field>
1095 <field ref="chart_31" name="parent_id" />
1096 <field name="type">other</field>
1097 <field name="user_type" ref="user_type_expense" />
1098 </record>
1099
1100 <record id="chart_318" model="account.account.template">
1101 <field name="code">318</field>
1102 <field name="name">Descontos e abatimentos em compras</field>
1103 <field ref="chart_31" name="parent_id" />
1104 <field name="type">other</field>
1105 <field name="user_type" ref="user_type_expense" />
1106 </record>
1107
1108 <record id="chart_32" model="account.account.template">
1109 <field name="code">32</field>
1110 <field name="name">Mercadorias</field>
1111 <field ref="chart_3" name="parent_id" />
1112 <field name="type">view</field>
1113 <field name="user_type" ref="user_type_expense" />
1114 </record>
1115
1116 <record id="chart_325" model="account.account.template">
1117 <field name="code">325</field>
1118 <field name="name">Mercadorias em trânsito</field>
1119 <field ref="chart_32" name="parent_id" />
1120 <field name="type">other</field>
1121 <field name="user_type" ref="user_type_expense" />
1122 </record>
1123
1124 <record id="chart_326" model="account.account.template">
1125 <field name="code">326</field>
1126 <field name="name">Mercadorias em poder de terceiros</field>
1127 <field ref="chart_32" name="parent_id" />
1128 <field name="type">other</field>
1129 <field name="user_type" ref="user_type_expense" />
1130 </record>
1131
1132 <record id="chart_329" model="account.account.template">
1133 <field name="code">329</field>
1134 <field name="name">Perdas por imparidade acumuladas</field>
1135 <field ref="chart_32" name="parent_id" />
1136 <field name="type">other</field>
1137 <field name="user_type" ref="user_type_expense" />
1138 </record>
1139
1140 <record id="chart_33" model="account.account.template">
1141 <field name="code">33</field>
1142 <field name="name">Matérias primas, subsidiárias e de consumo</field>
1143 <field ref="chart_3" name="parent_id" />
1144 <field name="type">view</field>
1145 <field name="user_type" ref="user_type_expense" />
1146 </record>
1147
1148 <record id="chart_331" model="account.account.template">
1149 <field name="code">331</field>
1150 <field name="name">Matérias primas</field>
1151 <field ref="chart_33" name="parent_id" />
1152 <field name="type">other</field>
1153 <field name="user_type" ref="user_type_expense" />
1154 </record>
1155
1156 <record id="chart_332" model="account.account.template">
1157 <field name="code">332</field>
1158 <field name="name">Matérias subsidiárias</field>
1159 <field ref="chart_33" name="parent_id" />
1160 <field name="type">other</field>
1161 <field name="user_type" ref="user_type_expense" />
1162 </record>
1163
1164 <record id="chart_333" model="account.account.template">
1165 <field name="code">333</field>
1166 <field name="name">Embalagens</field>
1167 <field ref="chart_33" name="parent_id" />
1168 <field name="type">other</field>
1169 <field name="user_type" ref="user_type_expense" />
1170 </record>
1171
1172 <record id="chart_334" model="account.account.template">
1173 <field name="code">334</field>
1174 <field name="name">Materiais diversos</field>
1175 <field ref="chart_33" name="parent_id" />
1176 <field name="type">other</field>
1177 <field name="user_type" ref="user_type_expense" />
1178 </record>
1179
1180 <record id="chart_335" model="account.account.template">
1181 <field name="code">335</field>
1182 <field name="name">Matérias em trânsito</field>
1183 <field ref="chart_33" name="parent_id" />
1184 <field name="type">other</field>
1185 <field name="user_type" ref="user_type_expense" />
1186 </record>
1187
1188 <record id="chart_339" model="account.account.template">
1189 <field name="code">339</field>
1190 <field name="name">Perdas por imparidade acumuladas</field>
1191 <field ref="chart_33" name="parent_id" />
1192 <field name="type">other</field>
1193 <field name="user_type" ref="user_type_expense" />
1194 </record>
1195
1196 <record id="chart_34" model="account.account.template">
1197 <field name="code">34</field>
1198 <field name="name">Produtos acabados e intermédios</field>
1199 <field ref="chart_3" name="parent_id" />
1200 <field name="type">view</field>
1201 <field name="user_type" ref="user_type_expense" />
1202 </record>
1203
1204 <record id="chart_346" model="account.account.template">
1205 <field name="code">346</field>
1206 <field name="name">Produtos em poder de terceiros</field>
1207 <field ref="chart_34" name="parent_id" />
1208 <field name="type">other</field>
1209 <field name="user_type" ref="user_type_expense" />
1210 </record>
1211
1212 <record id="chart_349" model="account.account.template">
1213 <field name="code">349</field>
1214 <field name="name">Perdas por imparidade acumuladas</field>
1215 <field ref="chart_34" name="parent_id" />
1216 <field name="type">other</field>
1217 <field name="user_type" ref="user_type_expense" />
1218 </record>
1219
1220 <record id="chart_35" model="account.account.template">
1221 <field name="code">35</field>
1222 <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
1223 <field ref="chart_3" name="parent_id" />
1224 <field name="type">view</field>
1225 <field name="user_type" ref="user_type_expense" />
1226 </record>
1227
1228 <record id="chart_351" model="account.account.template">
1229 <field name="code">351</field>
1230 <field name="name">Subprodutos</field>
1231 <field ref="chart_35" name="parent_id" />
1232 <field name="type">other</field>
1233 <field name="user_type" ref="user_type_expense" />
1234 </record>
1235
1236 <record id="chart_352" model="account.account.template">
1237 <field name="code">352</field>
1238 <field name="name">Desperdícios, resíduos e refugos</field>
1239 <field ref="chart_35" name="parent_id" />
1240 <field name="type">other</field>
1241 <field name="user_type" ref="user_type_expense" />
1242 </record>
1243
1244 <record id="chart_359" model="account.account.template">
1245 <field name="code">359</field>
1246 <field name="name">Perdas por imparidade acumuladas</field>
1247 <field ref="chart_35" name="parent_id" />
1248 <field name="type">other</field>
1249 <field name="user_type" ref="user_type_expense" />
1250 </record>
1251
1252 <record id="chart_36" model="account.account.template">
1253 <field name="code">36</field>
1254 <field name="name">Produtos e trabalhos em curso</field>
1255 <field ref="chart_3" name="parent_id" />
1256 <field name="type">other</field>
1257 <field name="user_type" ref="user_type_expense" />
1258 </record>
1259
1260 <record id="chart_37" model="account.account.template">
1261 <field name="code">37</field>
1262 <field name="name">Activos biológicos</field>
1263 <field ref="chart_3" name="parent_id" />
1264 <field name="type">view</field>
1265 <field name="user_type" ref="user_type_expense" />
1266 </record>
1267
1268 <record id="chart_371" model="account.account.template">
1269 <field name="code">371</field>
1270 <field name="name">Consumíveis</field>
1271 <field ref="chart_37" name="parent_id" />
1272 <field name="type">view</field>
1273 <field name="user_type" ref="user_type_expense" />
1274 </record>
1275
1276 <record id="chart_3711" model="account.account.template">
1277 <field name="code">3711</field>
1278 <field name="name">Animais</field>
1279 <field ref="chart_371" name="parent_id" />
1280 <field name="type">other</field>
1281 <field name="user_type" ref="user_type_expense" />
1282 </record>
1283
1284 <record id="chart_3712" model="account.account.template">
1285 <field name="code">3712</field>
1286 <field name="name">Plantas</field>
1287 <field ref="chart_371" name="parent_id" />
1288 <field name="type">other</field>
1289 <field name="user_type" ref="user_type_expense" />
1290 </record>
1291
1292 <record id="chart_372" model="account.account.template">
1293 <field name="code">372</field>
1294 <field name="name">De produção</field>
1295 <field ref="chart_37" name="parent_id" />
1296 <field name="type">view</field>
1297 <field name="user_type" ref="user_type_expense" />
1298 </record>
1299
1300 <record id="chart_3721" model="account.account.template">
1301 <field name="code">3721</field>
1302 <field name="name">Animais</field>
1303 <field ref="chart_372" name="parent_id" />
1304 <field name="type">other</field>
1305 <field name="user_type" ref="user_type_expense" />
1306 </record>
1307
1308 <record id="chart_3722" model="account.account.template">
1309 <field name="code">3722</field>
1310 <field name="name">Plantas</field>
1311 <field ref="chart_372" name="parent_id" />
1312 <field name="type">other</field>
1313 <field name="user_type" ref="user_type_expense" />
1314 </record>
1315
1316 <record id="chart_38" model="account.account.template">
1317 <field name="code">38</field>
1318 <field name="name">Reclassificação e regular. de invent. e activos biológ.</field>
1319 <field ref="chart_3" name="parent_id" />
1320 <field name="type">view</field>
1321 <field name="user_type" ref="user_type_expense" />
1322 </record>
1323
1324 <record id="chart_382" model="account.account.template">
1325 <field name="code">382</field>
1326 <field name="name">Mercadorias</field>
1327 <field ref="chart_38" name="parent_id" />
1328 <field name="type">other</field>
1329 <field name="user_type" ref="user_type_expense" />
1330 </record>
1331
1332 <record id="chart_383" model="account.account.template">
1333 <field name="code">383</field>
1334 <field name="name">Matérias primas, subsidiárias e de consumo</field>
1335 <field ref="chart_38" name="parent_id" />
1336 <field name="type">other</field>
1337 <field name="user_type" ref="user_type_expense" />
1338 </record>
1339
1340 <record id="chart_384" model="account.account.template">
1341 <field name="code">384</field>
1342 <field name="name">Produtos acabados e intermédios</field>
1343 <field ref="chart_38" name="parent_id" />
1344 <field name="type">other</field>
1345 <field name="user_type" ref="user_type_expense" />
1346 </record>
1347
1348 <record id="chart_385" model="account.account.template">
1349 <field name="code">385</field>
1350 <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
1351 <field ref="chart_38" name="parent_id" />
1352 <field name="type">other</field>
1353 <field name="user_type" ref="user_type_expense" />
1354 </record>
1355
1356 <record id="chart_386" model="account.account.template">
1357 <field name="code">386</field>
1358 <field name="name">Produtos e trabalhos em curso</field>
1359 <field ref="chart_38" name="parent_id" />
1360 <field name="type">other</field>
1361 <field name="user_type" ref="user_type_expense" />
1362 </record>
1363
1364 <record id="chart_387" model="account.account.template">
1365 <field name="code">387</field>
1366 <field name="name">Activos biológicos</field>
1367 <field ref="chart_38" name="parent_id" />
1368 <field name="type">other</field>
1369 <field name="user_type" ref="user_type_expense" />
1370 </record>
1371
1372 <record id="chart_39" model="account.account.template">
1373 <field name="code">39</field>
1374 <field name="name">Adiantamentos por conta de compras</field>
1375 <field ref="chart_3" name="parent_id" />
1376 <field name="type">other</field>
1377 <field name="user_type" ref="user_type_expense" />
1378 </record>
1379
1380 <record id="chart_4" model="account.account.template">
1381 <field name="code">4</field>
1382 <field name="name">Investimentos</field>
1383 <field ref="chart_0" name="parent_id" />
1384 <field name="type">view</field>
1385 <field name="user_type" ref="user_type_view" />
1386 </record>
1387
1388 <record id="chart_41" model="account.account.template">
1389 <field name="code">41</field>
1390 <field name="name">Investimentos financeiros</field>
1391 <field ref="chart_4" name="parent_id" />
1392 <field name="type">view</field>
1393 <field name="user_type" ref="user_type_asset" />
1394 </record>
1395
1396 <record id="chart_411" model="account.account.template">
1397 <field name="code">411</field>
1398 <field name="name">Investimentos em subsidiárias</field>
1399 <field ref="chart_41" name="parent_id" />
1400 <field name="type">view</field>
1401 <field name="user_type" ref="user_type_asset" />
1402 </record>
1403
1404 <record id="chart_4111" model="account.account.template">
1405 <field name="code">4111</field>
1406 <field name="name">Participações de capital método da equiv. patrimonial</field>
1407 <field ref="chart_411" name="parent_id" />
1408 <field name="type">other</field>
1409 <field name="user_type" ref="user_type_asset" />
1410 </record>
1411
1412 <record id="chart_4112" model="account.account.template">
1413 <field name="code">4112</field>
1414 <field name="name">Participações de capital outros métodos</field>
1415 <field ref="chart_411" name="parent_id" />
1416 <field name="type">other</field>
1417 <field name="user_type" ref="user_type_asset" />
1418 </record>
1419
1420 <record id="chart_4113" model="account.account.template">
1421 <field name="code">4113</field>
1422 <field name="name">Empréstimos concedidos</field>
1423 <field ref="chart_411" name="parent_id" />
1424 <field name="type">other</field>
1425 <field name="user_type" ref="user_type_asset" />
1426 </record>
1427
1428 <record id="chart_412" model="account.account.template">
1429 <field name="code">412</field>
1430 <field name="name">Investimentos em associadas</field>
1431 <field ref="chart_41" name="parent_id" />
1432 <field name="type">view</field>
1433 <field name="user_type" ref="user_type_asset" />
1434 </record>
1435
1436 <record id="chart_4121" model="account.account.template">
1437 <field name="code">4121</field>
1438 <field name="name">Participações de capital método da equiv. patrimonial</field>
1439 <field ref="chart_412" name="parent_id" />
1440 <field name="type">other</field>
1441 <field name="user_type" ref="user_type_asset" />
1442 </record>
1443
1444 <record id="chart_4122" model="account.account.template">
1445 <field name="code">4122</field>
1446 <field name="name">Participações de capital outros métodos</field>
1447 <field ref="chart_412" name="parent_id" />
1448 <field name="type">other</field>
1449 <field name="user_type" ref="user_type_asset" />
1450 </record>
1451
1452 <record id="chart_4123" model="account.account.template">
1453 <field name="code">4123</field>
1454 <field name="name">Empréstimos concedidos</field>
1455 <field ref="chart_412" name="parent_id" />
1456 <field name="type">other</field>
1457 <field name="user_type" ref="user_type_asset" />
1458 </record>
1459
1460 <record id="chart_413" model="account.account.template">
1461 <field name="code">413</field>
1462 <field name="name">Investimentos em entidades conjuntamente controladas</field>
1463 <field ref="chart_41" name="parent_id" />
1464 <field name="type">view</field>
1465 <field name="user_type" ref="user_type_asset" />
1466 </record>
1467
1468 <record id="chart_4131" model="account.account.template">
1469 <field name="code">4131</field>
1470 <field name="name">Participações de capital método da equiv. patrimonial</field>
1471 <field ref="chart_413" name="parent_id" />
1472 <field name="type">other</field>
1473 <field name="user_type" ref="user_type_asset" />
1474 </record>
1475
1476 <record id="chart_4132" model="account.account.template">
1477 <field name="code">4132</field>
1478 <field name="name">Participações de capital outros métodos</field>
1479 <field ref="chart_413" name="parent_id" />
1480 <field name="type">other</field>
1481 <field name="user_type" ref="user_type_asset" />
1482 </record>
1483
1484 <record id="chart_4133" model="account.account.template">
1485 <field name="code">4133</field>
1486 <field name="name">Empréstimos concedidos</field>
1487 <field ref="chart_413" name="parent_id" />
1488 <field name="type">other</field>
1489 <field name="user_type" ref="user_type_asset" />
1490 </record>
1491
1492 <record id="chart_414" model="account.account.template">
1493 <field name="code">414</field>
1494 <field name="name">Investimentos noutras empresas</field>
1495 <field ref="chart_41" name="parent_id" />
1496 <field name="type">view</field>
1497 <field name="user_type" ref="user_type_asset" />
1498 </record>
1499
1500 <record id="chart_4141" model="account.account.template">
1501 <field name="code">4141</field>
1502 <field name="name">Participações de capital</field>
1503 <field ref="chart_414" name="parent_id" />
1504 <field name="type">other</field>
1505 <field name="user_type" ref="user_type_asset" />
1506 </record>
1507
1508 <record id="chart_4142" model="account.account.template">
1509 <field name="code">4142</field>
1510 <field name="name">Empréstimos concedidos</field>
1511 <field ref="chart_414" name="parent_id" />
1512 <field name="type">other</field>
1513 <field name="user_type" ref="user_type_asset" />
1514 </record>
1515
1516 <record id="chart_415" model="account.account.template">
1517 <field name="code">415</field>
1518 <field name="name">Outros investimentos financeiros</field>
1519 <field ref="chart_41" name="parent_id" />
1520 <field name="type">view</field>
1521 <field name="user_type" ref="user_type_asset" />
1522 </record>
1523
1524 <record id="chart_4151" model="account.account.template">
1525 <field name="code">4151</field>
1526 <field name="name">Detidos até à maturidade</field>
1527 <field ref="chart_415" name="parent_id" />
1528 <field name="type">other</field>
1529 <field name="user_type" ref="user_type_asset" />
1530 </record>
1531
1532 <record id="chart_4158" model="account.account.template">
1533 <field name="code">4158</field>
1534 <field name="name">Acções da sgm (6500x1,00)</field>
1535 <field ref="chart_415" name="parent_id" />
1536 <field name="type">other</field>
1537 <field name="user_type" ref="user_type_asset" />
1538 </record>
1539
1540 <record id="chart_419" model="account.account.template">
1541 <field name="code">419</field>
1542 <field name="name">Perdas por imparidade acumuladas</field>
1543 <field ref="chart_41" name="parent_id" />
1544 <field name="type">other</field>
1545 <field name="user_type" ref="user_type_asset" />
1546 </record>
1547
1548 <record id="chart_42" model="account.account.template">
1549 <field name="code">42</field>
1550 <field name="name">Propriedades de investimento</field>
1551 <field ref="chart_4" name="parent_id" />
1552 <field name="type">view</field>
1553 <field name="user_type" ref="user_type_asset" />
1554 </record>
1555
1556 <record id="chart_421" model="account.account.template">
1557 <field name="code">421</field>
1558 <field name="name">Terrenos e recursos naturais</field>
1559 <field ref="chart_42" name="parent_id" />
1560 <field name="type">other</field>
1561 <field name="user_type" ref="user_type_asset" />
1562 </record>
1563
1564 <record id="chart_422" model="account.account.template">
1565 <field name="code">422</field>
1566 <field name="name">Edifícios e outras construções</field>
1567 <field ref="chart_42" name="parent_id" />
1568 <field name="type">other</field>
1569 <field name="user_type" ref="user_type_asset" />
1570 </record>
1571
1572 <record id="chart_426" model="account.account.template">
1573 <field name="code">426</field>
1574 <field name="name">Outras propriedades de investimento</field>
1575 <field ref="chart_42" name="parent_id" />
1576 <field name="type">other</field>
1577 <field name="user_type" ref="user_type_asset" />
1578 </record>
1579
1580 <record id="chart_428" model="account.account.template">
1581 <field name="code">428</field>
1582 <field name="name">Depreciações acumuladas</field>
1583 <field ref="chart_42" name="parent_id" />
1584 <field name="type">other</field>
1585 <field name="user_type" ref="user_type_asset" />
1586 </record>
1587
1588 <record id="chart_429" model="account.account.template">
1589 <field name="code">429</field>
1590 <field name="name">Perdas por imparidade acumuladas</field>
1591 <field ref="chart_42" name="parent_id" />
1592 <field name="type">other</field>
1593 <field name="user_type" ref="user_type_asset" />
1594 </record>
1595
1596 <record id="chart_43" model="account.account.template">
1597 <field name="code">43</field>
1598 <field name="name">Activo fixos tangíveis</field>
1599 <field ref="chart_4" name="parent_id" />
1600 <field name="type">view</field>
1601 <field name="user_type" ref="user_type_asset" />
1602 </record>
1603
1604 <record id="chart_431" model="account.account.template">
1605 <field name="code">431</field>
1606 <field name="name">Terrenos e recursos naturais</field>
1607 <field ref="chart_43" name="parent_id" />
1608 <field name="type">other</field>
1609 <field name="user_type" ref="user_type_asset" />
1610 </record>
1611
1612 <record id="chart_432" model="account.account.template">
1613 <field name="code">432</field>
1614 <field name="name">Edifícios e outras construções</field>
1615 <field ref="chart_43" name="parent_id" />
1616 <field name="type">other</field>
1617 <field name="user_type" ref="user_type_asset" />
1618 </record>
1619
1620 <record id="chart_433" model="account.account.template">
1621 <field name="code">433</field>
1622 <field name="name">Equipamento básico</field>
1623 <field ref="chart_43" name="parent_id" />
1624 <field name="type">other</field>
1625 <field name="user_type" ref="user_type_asset" />
1626 </record>
1627
1628 <record id="chart_434" model="account.account.template">
1629 <field name="code">434</field>
1630 <field name="name">Equipamento de transporte</field>
1631 <field ref="chart_43" name="parent_id" />
1632 <field name="type">other</field>
1633 <field name="user_type" ref="user_type_asset" />
1634 </record>
1635
1636 <record id="chart_435" model="account.account.template">
1637 <field name="code">435</field>
1638 <field name="name">Equipamento administrativo</field>
1639 <field ref="chart_43" name="parent_id" />
1640 <field name="type">other</field>
1641 <field name="user_type" ref="user_type_asset" />
1642 </record>
1643
1644 <record id="chart_436" model="account.account.template">
1645 <field name="code">436</field>
1646 <field name="name">Equipamentos biológicos</field>
1647 <field ref="chart_43" name="parent_id" />
1648 <field name="type">other</field>
1649 <field name="user_type" ref="user_type_asset" />
1650 </record>
1651
1652 <record id="chart_437" model="account.account.template">
1653 <field name="code">437</field>
1654 <field name="name">Outros activos fixos tangíveis</field>
1655 <field ref="chart_43" name="parent_id" />
1656 <field name="type">other</field>
1657 <field name="user_type" ref="user_type_asset" />
1658 </record>
1659
1660 <record id="chart_438" model="account.account.template">
1661 <field name="code">438</field>
1662 <field name="name">Depreciações acumuladas</field>
1663 <field ref="chart_43" name="parent_id" />
1664 <field name="type">other</field>
1665 <field name="user_type" ref="user_type_asset" />
1666 </record>
1667
1668 <record id="chart_439" model="account.account.template">
1669 <field name="code">439</field>
1670 <field name="name">Perdas por imparidade acumuladas</field>
1671 <field ref="chart_43" name="parent_id" />
1672 <field name="type">other</field>
1673 <field name="user_type" ref="user_type_asset" />
1674 </record>
1675
1676 <record id="chart_44" model="account.account.template">
1677 <field name="code">44</field>
1678 <field name="name">Activos intangíveis</field>
1679 <field ref="chart_4" name="parent_id" />
1680 <field name="type">view</field>
1681 <field name="user_type" ref="user_type_asset" />
1682 </record>
1683
1684 <record id="chart_441" model="account.account.template">
1685 <field name="code">441</field>
1686 <field name="name">Goodwill</field>
1687 <field ref="chart_44" name="parent_id" />
1688 <field name="type">other</field>
1689 <field name="user_type" ref="user_type_asset" />
1690 </record>
1691
1692 <record id="chart_442" model="account.account.template">
1693 <field name="code">442</field>
1694 <field name="name">Projectos de desenvolvimento</field>
1695 <field ref="chart_44" name="parent_id" />
1696 <field name="type">other</field>
1697 <field name="user_type" ref="user_type_asset" />
1698 </record>
1699
1700 <record id="chart_443" model="account.account.template">
1701 <field name="code">443</field>
1702 <field name="name">Programas de computador</field>
1703 <field ref="chart_44" name="parent_id" />
1704 <field name="type">other</field>
1705 <field name="user_type" ref="user_type_asset" />
1706 </record>
1707
1708 <record id="chart_444" model="account.account.template">
1709 <field name="code">444</field>
1710 <field name="name">Propriedade industrial</field>
1711 <field ref="chart_44" name="parent_id" />
1712 <field name="type">other</field>
1713 <field name="user_type" ref="user_type_asset" />
1714 </record>
1715
1716 <record id="chart_446" model="account.account.template">
1717 <field name="code">446</field>
1718 <field name="name">Outros activos intangíveis</field>
1719 <field ref="chart_44" name="parent_id" />
1720 <field name="type">other</field>
1721 <field name="user_type" ref="user_type_asset" />
1722 </record>
1723
1724 <record id="chart_448" model="account.account.template">
1725 <field name="code">448</field>
1726 <field name="name">Depreciações acumuladas</field>
1727 <field ref="chart_44" name="parent_id" />
1728 <field name="type">other</field>
1729 <field name="user_type" ref="user_type_asset" />
1730 </record>
1731
1732 <record id="chart_449" model="account.account.template">
1733 <field name="code">449</field>
1734 <field name="name">Perdas por imparidade acumuladas</field>
1735 <field ref="chart_44" name="parent_id" />
1736 <field name="type">other</field>
1737 <field name="user_type" ref="user_type_asset" />
1738 </record>
1739
1740 <record id="chart_45" model="account.account.template">
1741 <field name="code">45</field>
1742 <field name="name">Investimentos em curso</field>
1743 <field ref="chart_4" name="parent_id" />
1744 <field name="type">view</field>
1745 <field name="user_type" ref="user_type_asset" />
1746 </record>
1747
1748 <record id="chart_451" model="account.account.template">
1749 <field name="code">451</field>
1750 <field name="name">Investimentos financeiros em curso</field>
1751 <field ref="chart_45" name="parent_id" />
1752 <field name="type">other</field>
1753 <field name="user_type" ref="user_type_asset" />
1754 </record>
1755
1756 <record id="chart_452" model="account.account.template">
1757 <field name="code">452</field>
1758 <field name="name">Propriedades de investimento em curso</field>
1759 <field ref="chart_45" name="parent_id" />
1760 <field name="type">other</field>
1761 <field name="user_type" ref="user_type_asset" />
1762 </record>
1763
1764 <record id="chart_453" model="account.account.template">
1765 <field name="code">453</field>
1766 <field name="name">Activos fixos tangíveis em curso</field>
1767 <field ref="chart_45" name="parent_id" />
1768 <field name="type">other</field>
1769 <field name="user_type" ref="user_type_asset" />
1770 </record>
1771
1772 <record id="chart_454" model="account.account.template">
1773 <field name="code">454</field>
1774 <field name="name">Activos intangíveis em curso</field>
1775 <field ref="chart_45" name="parent_id" />
1776 <field name="type">other</field>
1777 <field name="user_type" ref="user_type_asset" />
1778 </record>
1779
1780 <record id="chart_455" model="account.account.template">
1781 <field name="code">455</field>
1782 <field name="name">Adiantamentos por conta de investimentos</field>
1783 <field ref="chart_45" name="parent_id" />
1784 <field name="type">other</field>
1785 <field name="user_type" ref="user_type_asset" />
1786 </record>
1787
1788 <record id="chart_459" model="account.account.template">
1789 <field name="code">459</field>
1790 <field name="name">Perdas por imparidade acumuladas</field>
1791 <field ref="chart_45" name="parent_id" />
1792 <field name="type">other</field>
1793 <field name="user_type" ref="user_type_asset" />
1794 </record>
1795
1796 <record id="chart_46" model="account.account.template">
1797 <field name="code">46</field>
1798 <field name="name">Activos não correntes detidos para venda</field>
1799 <field ref="chart_4" name="parent_id" />
1800 <field name="type">view</field>
1801 <field name="user_type" ref="user_type_asset" />
1802 </record>
1803
1804 <record id="chart_469" model="account.account.template">
1805 <field name="code">469</field>
1806 <field name="name">Perdas por imparidade acumuladas</field>
1807 <field ref="chart_46" name="parent_id" />
1808 <field name="type">other</field>
1809 <field name="user_type" ref="user_type_asset" />
1810 </record>
1811
1812 <record id="chart_5" model="account.account.template">
1813 <field name="code">5</field>
1814 <field name="name">Capital, reservas e resultados transitados</field>
1815 <field ref="chart_0" name="parent_id" />
1816 <field name="type">view</field>
1817 <field name="user_type" ref="user_type_view" />
1818 </record>
1819
1820 <record id="chart_51" model="account.account.template">
1821 <field name="code">51</field>
1822 <field name="name">Capital</field>
1823 <field ref="chart_5" name="parent_id" />
1824 <field name="type">other</field>
1825 <field name="user_type" ref="user_type_liability" />
1826 </record>
1827
1828 <record id="chart_52" model="account.account.template">
1829 <field name="code">52</field>
1830 <field name="name">Acções (quotas) próprias</field>
1831 <field ref="chart_5" name="parent_id" />
1832 <field name="type">view</field>
1833 <field name="user_type" ref="user_type_liability" />
1834 </record>
1835
1836 <record id="chart_521" model="account.account.template">
1837 <field name="code">521</field>
1838 <field name="name">Valor nominal</field>
1839 <field ref="chart_52" name="parent_id" />
1840 <field name="type">other</field>
1841 <field name="user_type" ref="user_type_liability" />
1842 </record>
1843
1844 <record id="chart_522" model="account.account.template">
1845 <field name="code">522</field>
1846 <field name="name">Descontos e prémios</field>
1847 <field ref="chart_52" name="parent_id" />
1848 <field name="type">other</field>
1849 <field name="user_type" ref="user_type_liability" />
1850 </record>
1851
1852 <record id="chart_53" model="account.account.template">
1853 <field name="code">53</field>
1854 <field name="name">Outros instrumentos de capital próprio</field>
1855 <field ref="chart_5" name="parent_id" />
1856 <field name="type">other</field>
1857 <field name="user_type" ref="user_type_liability" />
1858 </record>
1859
1860 <record id="chart_54" model="account.account.template">
1861 <field name="code">54</field>
1862 <field name="name">Prémios de emissão</field>
1863 <field ref="chart_5" name="parent_id" />
1864 <field name="type">other</field>
1865 <field name="user_type" ref="user_type_liability" />
1866 </record>
1867
1868 <record id="chart_55" model="account.account.template">
1869 <field name="code">55</field>
1870 <field name="name">Reservas</field>
1871 <field ref="chart_5" name="parent_id" />
1872 <field name="type">view</field>
1873 <field name="user_type" ref="user_type_liability" />
1874 </record>
1875
1876 <record id="chart_551" model="account.account.template">
1877 <field name="code">551</field>
1878 <field name="name">Reservas legais</field>
1879 <field ref="chart_55" name="parent_id" />
1880 <field name="type">other</field>
1881 <field name="user_type" ref="user_type_liability" />
1882 </record>
1883
1884 <record id="chart_552" model="account.account.template">
1885 <field name="code">552</field>
1886 <field name="name">Outras reservas</field>
1887 <field ref="chart_55" name="parent_id" />
1888 <field name="type">other</field>
1889 <field name="user_type" ref="user_type_liability" />
1890 </record>
1891
1892 <record id="chart_56" model="account.account.template">
1893 <field name="code">56</field>
1894 <field name="name">Resultados transitados</field>
1895 <field ref="chart_5" name="parent_id" />
1896 <field name="type">other</field>
1897 <field name="user_type" ref="user_type_liability" />
1898 </record>
1899
1900 <record id="chart_57" model="account.account.template">
1901 <field name="code">57</field>
1902 <field name="name">Ajustamentos em activos financeiros</field>
1903 <field ref="chart_5" name="parent_id" />
1904 <field name="type">view</field>
1905 <field name="user_type" ref="user_type_liability" />
1906 </record>
1907
1908 <record id="chart_571" model="account.account.template">
1909 <field name="code">571</field>
1910 <field name="name">Relacionados com o método da equivalência patrimonial</field>
1911 <field ref="chart_57" name="parent_id" />
1912 <field name="type">view</field>
1913 <field name="user_type" ref="user_type_liability" />
1914 </record>
1915
1916 <record id="chart_5711" model="account.account.template">
1917 <field name="code">5711</field>
1918 <field name="name">Ajustamentos de transição</field>
1919 <field ref="chart_571" name="parent_id" />
1920 <field name="type">other</field>
1921 <field name="user_type" ref="user_type_liability" />
1922 </record>
1923
1924 <record id="chart_5712" model="account.account.template">
1925 <field name="code">5712</field>
1926 <field name="name">Lucros não atribuídos</field>
1927 <field ref="chart_571" name="parent_id" />
1928 <field name="type">other</field>
1929 <field name="user_type" ref="user_type_liability" />
1930 </record>
1931
1932 <record id="chart_5713" model="account.account.template">
1933 <field name="code">5713</field>
1934 <field name="name">Decorrentes de outras variações nos capitais próprios d</field>
1935 <field ref="chart_571" name="parent_id" />
1936 <field name="type">other</field>
1937 <field name="user_type" ref="user_type_liability" />
1938 </record>
1939
1940 <record id="chart_579" model="account.account.template">
1941 <field name="code">579</field>
1942 <field name="name">Outros</field>
1943 <field ref="chart_57" name="parent_id" />
1944 <field name="type">other</field>
1945 <field name="user_type" ref="user_type_liability" />
1946 </record>
1947
1948 <record id="chart_58" model="account.account.template">
1949 <field name="code">58</field>
1950 <field name="name">Excedentes de revalor. de activos fixos tangíveis e int</field>
1951 <field ref="chart_5" name="parent_id" />
1952 <field name="type">view</field>
1953 <field name="user_type" ref="user_type_liability" />
1954 </record>
1955
1956 <record id="chart_581" model="account.account.template">
1957 <field name="code">581</field>
1958 <field name="name">Reavaliações decorrentes de diplomas legais</field>
1959 <field ref="chart_58" name="parent_id" />
1960 <field name="type">view</field>
1961 <field name="user_type" ref="user_type_liability" />
1962 </record>
1963
1964 <record id="chart_5811" model="account.account.template">
1965 <field name="code">5811</field>
1966 <field name="name">Antes de imposto sobre o rendimento</field>
1967 <field ref="chart_581" name="parent_id" />
1968 <field name="type">other</field>
1969 <field name="user_type" ref="user_type_liability" />
1970 </record>
1971
1972 <record id="chart_5812" model="account.account.template">
1973 <field name="code">5812</field>
1974 <field name="name">Impostos diferidos</field>
1975 <field ref="chart_581" name="parent_id" />
1976 <field name="type">other</field>
1977 <field name="user_type" ref="user_type_liability" />
1978 </record>
1979
1980 <record id="chart_589" model="account.account.template">
1981 <field name="code">589</field>
1982 <field name="name">Outros excedentes</field>
1983 <field ref="chart_58" name="parent_id" />
1984 <field name="type">view</field>
1985 <field name="user_type" ref="user_type_liability" />
1986 </record>
1987
1988 <record id="chart_5891" model="account.account.template">
1989 <field name="code">5891</field>
1990 <field name="name">Antes de imposto sobre o rendimento</field>
1991 <field ref="chart_589" name="parent_id" />
1992 <field name="type">other</field>
1993 <field name="user_type" ref="user_type_liability" />
1994 </record>
1995
1996 <record id="chart_5892" model="account.account.template">
1997 <field name="code">5892</field>
1998 <field name="name">Impostos diferidos</field>
1999 <field ref="chart_589" name="parent_id" />
2000 <field name="type">other</field>
2001 <field name="user_type" ref="user_type_liability" />
2002 </record>
2003
2004 <record id="chart_59" model="account.account.template">
2005 <field name="code">59</field>
2006 <field name="name">Outras variações no capital próprio</field>
2007 <field ref="chart_5" name="parent_id" />
2008 <field name="type">view</field>
2009 <field name="user_type" ref="user_type_liability" />
2010 </record>
2011
2012 <record id="chart_591" model="account.account.template">
2013 <field name="code">591</field>
2014 <field name="name">Diferenças de conversão de demonstrações financeiras</field>
2015 <field ref="chart_59" name="parent_id" />
2016 <field name="type">other</field>
2017 <field name="user_type" ref="user_type_liability" />
2018 </record>
2019
2020 <record id="chart_592" model="account.account.template">
2021 <field name="code">592</field>
2022 <field name="name">Ajustamentos por impostos diferidos</field>
2023 <field ref="chart_59" name="parent_id" />
2024 <field name="type">other</field>
2025 <field name="user_type" ref="user_type_liability" />
2026 </record>
2027
2028 <record id="chart_593" model="account.account.template">
2029 <field name="code">593</field>
2030 <field name="name">Subsídios</field>
2031 <field ref="chart_59" name="parent_id" />
2032 <field name="type">other</field>
2033 <field name="user_type" ref="user_type_liability" />
2034 </record>
2035
2036 <record id="chart_594" model="account.account.template">
2037 <field name="code">594</field>
2038 <field name="name">Doações</field>
2039 <field ref="chart_59" name="parent_id" />
2040 <field name="type">other</field>
2041 <field name="user_type" ref="user_type_liability" />
2042 </record>
2043
2044 <record id="chart_599" model="account.account.template">
2045 <field name="code">599</field>
2046 <field name="name">Outras</field>
2047 <field ref="chart_59" name="parent_id" />
2048 <field name="type">other</field>
2049 <field name="user_type" ref="user_type_liability" />
2050 </record>
2051
2052 <record id="chart_6" model="account.account.template">
2053 <field name="code">6</field>
2054 <field name="name">Gastos</field>
2055 <field ref="chart_0" name="parent_id" />
2056 <field name="type">view</field>
2057 <field name="user_type" ref="user_type_view" />
2058 </record>
2059
2060 <record id="chart_61" model="account.account.template">
2061 <field name="code">61</field>
2062 <field name="name">Custo das mercadorias vendidas e matérias consumidas</field>
2063 <field ref="chart_6" name="parent_id" />
2064 <field name="type">view</field>
2065 <field name="user_type" ref="user_type_expense" />
2066 </record>
2067
2068 <record id="chart_611" model="account.account.template">
2069 <field name="code">611</field>
2070 <field name="name">Mercadorias</field>
2071 <field ref="chart_61" name="parent_id" />
2072 <field name="type">other</field>
2073 <field name="user_type" ref="user_type_expense" />
2074 </record>
2075
2076 <record id="chart_612" model="account.account.template">
2077 <field name="code">612</field>
2078 <field name="name">Matérias primas, subsidiárias e de consumo</field>
2079 <field ref="chart_61" name="parent_id" />
2080 <field name="type">other</field>
2081 <field name="user_type" ref="user_type_expense" />
2082 </record>
2083
2084 <record id="chart_613" model="account.account.template">
2085 <field name="code">613</field>
2086 <field name="name">Activos biológicos (compras)</field>
2087 <field ref="chart_61" name="parent_id" />
2088 <field name="type">other</field>
2089 <field name="user_type" ref="user_type_expense" />
2090 </record>
2091
2092 <record id="chart_62" model="account.account.template">
2093 <field name="code">62</field>
2094 <field name="name">Fornecimentos e serviços externos</field>
2095 <field ref="chart_6" name="parent_id" />
2096 <field name="type">view</field>
2097 <field name="user_type" ref="user_type_expense" />
2098 </record>
2099
2100 <record id="chart_621" model="account.account.template">
2101 <field name="code">621</field>
2102 <field name="name">Subcontratos</field>
2103 <field ref="chart_62" name="parent_id" />
2104 <field name="type">other</field>
2105 <field name="user_type" ref="user_type_expense" />
2106 </record>
2107
2108 <record id="chart_622" model="account.account.template">
2109 <field name="code">622</field>
2110 <field name="name">Trabalhos especializados</field>
2111 <field ref="chart_62" name="parent_id" />
2112 <field name="type">view</field>
2113 <field name="user_type" ref="user_type_expense" />
2114 </record>
2115
2116 <record id="chart_6221" model="account.account.template">
2117 <field name="code">6221</field>
2118 <field name="name">Trabalhos especializados</field>
2119 <field ref="chart_622" name="parent_id" />
2120 <field name="type">other</field>
2121 <field name="user_type" ref="user_type_expense" />
2122 </record>
2123
2124 <record id="chart_6222" model="account.account.template">
2125 <field name="code">6222</field>
2126 <field name="name">Publicidade e propaganda</field>
2127 <field ref="chart_622" name="parent_id" />
2128 <field name="type">other</field>
2129 <field name="user_type" ref="user_type_expense" />
2130 </record>
2131
2132 <record id="chart_6223" model="account.account.template">
2133 <field name="code">6223</field>
2134 <field name="name">Vigilância e segurança</field>
2135 <field ref="chart_622" name="parent_id" />
2136 <field name="type">other</field>
2137 <field name="user_type" ref="user_type_expense" />
2138 </record>
2139
2140 <record id="chart_6224" model="account.account.template">
2141 <field name="code">6224</field>
2142 <field name="name">Honorários</field>
2143 <field ref="chart_622" name="parent_id" />
2144 <field name="type">other</field>
2145 <field name="user_type" ref="user_type_expense" />
2146 </record>
2147
2148 <record id="chart_6225" model="account.account.template">
2149 <field name="code">6225</field>
2150 <field name="name">Comissões</field>
2151 <field ref="chart_622" name="parent_id" />
2152 <field name="type">other</field>
2153 <field name="user_type" ref="user_type_expense" />
2154 </record>
2155
2156 <record id="chart_6226" model="account.account.template">
2157 <field name="code">6226</field>
2158 <field name="name">Conservação e reparação</field>
2159 <field ref="chart_622" name="parent_id" />
2160 <field name="type">other</field>
2161 <field name="user_type" ref="user_type_expense" />
2162 </record>
2163
2164 <record id="chart_6228" model="account.account.template">
2165 <field name="code">6228</field>
2166 <field name="name">Outros</field>
2167 <field ref="chart_622" name="parent_id" />
2168 <field name="type">other</field>
2169 <field name="user_type" ref="user_type_expense" />
2170 </record>
2171
2172 <record id="chart_623" model="account.account.template">
2173 <field name="code">623</field>
2174 <field name="name">Materiais</field>
2175 <field ref="chart_62" name="parent_id" />
2176 <field name="type">view</field>
2177 <field name="user_type" ref="user_type_expense" />
2178 </record>
2179
2180 <record id="chart_6231" model="account.account.template">
2181 <field name="code">6231</field>
2182 <field name="name">Ferramentas e utensílios de desgaste rápido</field>
2183 <field ref="chart_623" name="parent_id" />
2184 <field name="type">other</field>
2185 <field name="user_type" ref="user_type_expense" />
2186 </record>
2187
2188 <record id="chart_6232" model="account.account.template">
2189 <field name="code">6232</field>
2190 <field name="name">Livros de documentação técnica</field>
2191 <field ref="chart_623" name="parent_id" />
2192 <field name="type">other</field>
2193 <field name="user_type" ref="user_type_expense" />
2194 </record>
2195
2196 <record id="chart_6233" model="account.account.template">
2197 <field name="code">6233</field>
2198 <field name="name">Material de escritório</field>
2199 <field ref="chart_623" name="parent_id" />
2200 <field name="type">other</field>
2201 <field name="user_type" ref="user_type_expense" />
2202 </record>
2203
2204 <record id="chart_6234" model="account.account.template">
2205 <field name="code">6234</field>
2206 <field name="name">Artigos de oferta</field>
2207 <field ref="chart_623" name="parent_id" />
2208 <field name="type">other</field>
2209 <field name="user_type" ref="user_type_expense" />
2210 </record>
2211
2212 <record id="chart_6238" model="account.account.template">
2213 <field name="code">6238</field>
2214 <field name="name">Outros</field>
2215 <field ref="chart_623" name="parent_id" />
2216 <field name="type">other</field>
2217 <field name="user_type" ref="user_type_expense" />
2218 </record>
2219
2220 <record id="chart_624" model="account.account.template">
2221 <field name="code">624</field>
2222 <field name="name">Energia e fluídos</field>
2223 <field ref="chart_62" name="parent_id" />
2224 <field name="type">view</field>
2225 <field name="user_type" ref="user_type_expense" />
2226 </record>
2227
2228 <record id="chart_6241" model="account.account.template">
2229 <field name="code">6241</field>
2230 <field name="name">Electricidade</field>
2231 <field ref="chart_624" name="parent_id" />
2232 <field name="type">other</field>
2233 <field name="user_type" ref="user_type_expense" />
2234 </record>
2235
2236 <record id="chart_6242" model="account.account.template">
2237 <field name="code">6242</field>
2238 <field name="name">Combustíveis</field>
2239 <field ref="chart_624" name="parent_id" />
2240 <field name="type">other</field>
2241 <field name="user_type" ref="user_type_expense" />
2242 </record>
2243
2244 <record id="chart_6243" model="account.account.template">
2245 <field name="code">6243</field>
2246 <field name="name">Água</field>
2247 <field ref="chart_624" name="parent_id" />
2248 <field name="type">other</field>
2249 <field name="user_type" ref="user_type_expense" />
2250 </record>
2251
2252 <record id="chart_6248" model="account.account.template">
2253 <field name="code">6248</field>
2254 <field name="name">Outros</field>
2255 <field ref="chart_624" name="parent_id" />
2256 <field name="type">other</field>
2257 <field name="user_type" ref="user_type_expense" />
2258 </record>
2259
2260 <record id="chart_625" model="account.account.template">
2261 <field name="code">625</field>
2262 <field name="name">Deslocações, estadas e transportes</field>
2263 <field ref="chart_62" name="parent_id" />
2264 <field name="type">view</field>
2265 <field name="user_type" ref="user_type_expense" />
2266 </record>
2267
2268 <record id="chart_6251" model="account.account.template">
2269 <field name="code">6251</field>
2270 <field name="name">Deslocações e estadas</field>
2271 <field ref="chart_625" name="parent_id" />
2272 <field name="type">other</field>
2273 <field name="user_type" ref="user_type_expense" />
2274 </record>
2275
2276 <record id="chart_6252" model="account.account.template">
2277 <field name="code">6252</field>
2278 <field name="name">Transporte de pessoal</field>
2279 <field ref="chart_625" name="parent_id" />
2280 <field name="type">other</field>
2281 <field name="user_type" ref="user_type_expense" />
2282 </record>
2283
2284 <record id="chart_6253" model="account.account.template">
2285 <field name="code">6253</field>
2286 <field name="name">Transportes de mercadorias</field>
2287 <field ref="chart_625" name="parent_id" />
2288 <field name="type">other</field>
2289 <field name="user_type" ref="user_type_expense" />
2290 </record>
2291
2292 <record id="chart_6258" model="account.account.template">
2293 <field name="code">6258</field>
2294 <field name="name">Outros</field>
2295 <field ref="chart_625" name="parent_id" />
2296 <field name="type">other</field>
2297 <field name="user_type" ref="user_type_expense" />
2298 </record>
2299
2300 <record id="chart_626" model="account.account.template">
2301 <field name="code">626</field>
2302 <field name="name">Serviços diversos</field>
2303 <field ref="chart_62" name="parent_id" />
2304 <field name="type">view</field>
2305 <field name="user_type" ref="user_type_expense" />
2306 </record>
2307
2308 <record id="chart_6261" model="account.account.template">
2309 <field name="code">6261</field>
2310 <field name="name">Rendas e alugueres</field>
2311 <field ref="chart_626" name="parent_id" />
2312 <field name="type">other</field>
2313 <field name="user_type" ref="user_type_expense" />
2314 </record>
2315
2316 <record id="chart_6262" model="account.account.template">
2317 <field name="code">6262</field>
2318 <field name="name">Comunicação</field>
2319 <field ref="chart_626" name="parent_id" />
2320 <field name="type">other</field>
2321 <field name="user_type" ref="user_type_expense" />
2322 </record>
2323
2324 <record id="chart_6263" model="account.account.template">
2325 <field name="code">6263</field>
2326 <field name="name">Seguros</field>
2327 <field ref="chart_626" name="parent_id" />
2328 <field name="type">other</field>
2329 <field name="user_type" ref="user_type_expense" />
2330 </record>
2331
2332 <record id="chart_6264" model="account.account.template">
2333 <field name="code">6264</field>
2334 <field name="name">Royalties</field>
2335 <field ref="chart_626" name="parent_id" />
2336 <field name="type">other</field>
2337 <field name="user_type" ref="user_type_expense" />
2338 </record>
2339
2340 <record id="chart_6265" model="account.account.template">
2341 <field name="code">6265</field>
2342 <field name="name">Contencioso e notariado</field>
2343 <field ref="chart_626" name="parent_id" />
2344 <field name="type">other</field>
2345 <field name="user_type" ref="user_type_expense" />
2346 </record>
2347
2348 <record id="chart_6266" model="account.account.template">
2349 <field name="code">6266</field>
2350 <field name="name">Despesas de representação</field>
2351 <field ref="chart_626" name="parent_id" />
2352 <field name="type">other</field>
2353 <field name="user_type" ref="user_type_expense" />
2354 </record>
2355
2356 <record id="chart_6267" model="account.account.template">
2357 <field name="code">6267</field>
2358 <field name="name">Limpeza, higiene e conforto</field>
2359 <field ref="chart_626" name="parent_id" />
2360 <field name="type">other</field>
2361 <field name="user_type" ref="user_type_expense" />
2362 </record>
2363
2364 <record id="chart_6268" model="account.account.template">
2365 <field name="code">6268</field>
2366 <field name="name">Outros serviços</field>
2367 <field ref="chart_626" name="parent_id" />
2368 <field name="type">other</field>
2369 <field name="user_type" ref="user_type_expense" />
2370 </record>
2371
2372 <record id="chart_63" model="account.account.template">
2373 <field name="code">63</field>
2374 <field name="name">Gastos com o pessoal</field>
2375 <field ref="chart_6" name="parent_id" />
2376 <field name="type">view</field>
2377 <field name="user_type" ref="user_type_expense" />
2378 </record>
2379
2380 <record id="chart_631" model="account.account.template">
2381 <field name="code">631</field>
2382 <field name="name">Remunerações dos órgãos sociais</field>
2383 <field ref="chart_63" name="parent_id" />
2384 <field name="type">other</field>
2385 <field name="user_type" ref="user_type_expense" />
2386 </record>
2387
2388 <record id="chart_632" model="account.account.template">
2389 <field name="code">632</field>
2390 <field name="name">Remunerações do pessoal</field>
2391 <field ref="chart_63" name="parent_id" />
2392 <field name="type">other</field>
2393 <field name="user_type" ref="user_type_expense" />
2394 </record>
2395
2396 <record id="chart_633" model="account.account.template">
2397 <field name="code">633</field>
2398 <field name="name">Benefícios pós emprego</field>
2399 <field ref="chart_63" name="parent_id" />
2400 <field name="type">view</field>
2401 <field name="user_type" ref="user_type_expense" />
2402 </record>
2403
2404 <record id="chart_6331" model="account.account.template">
2405 <field name="code">6331</field>
2406 <field name="name">Prémios para pensões</field>
2407 <field ref="chart_633" name="parent_id" />
2408 <field name="type">other</field>
2409 <field name="user_type" ref="user_type_expense" />
2410 </record>
2411
2412 <record id="chart_6332" model="account.account.template">
2413 <field name="code">6332</field>
2414 <field name="name">Outros benefícios</field>
2415 <field ref="chart_633" name="parent_id" />
2416 <field name="type">other</field>
2417 <field name="user_type" ref="user_type_expense" />
2418 </record>
2419
2420 <record id="chart_634" model="account.account.template">
2421 <field name="code">634</field>
2422 <field name="name">Indemnizações</field>
2423 <field ref="chart_63" name="parent_id" />
2424 <field name="type">other</field>
2425 <field name="user_type" ref="user_type_expense" />
2426 </record>
2427
2428 <record id="chart_635" model="account.account.template">
2429 <field name="code">635</field>
2430 <field name="name">Encargos sobre remunerações</field>
2431 <field ref="chart_63" name="parent_id" />
2432 <field name="type">other</field>
2433 <field name="user_type" ref="user_type_expense" />
2434 </record>
2435
2436 <record id="chart_636" model="account.account.template">
2437 <field name="code">636</field>
2438 <field name="name">Seguros de acidentes no trabalho e doenças profissionais</field>
2439 <field ref="chart_63" name="parent_id" />
2440 <field name="type">other</field>
2441 <field name="user_type" ref="user_type_expense" />
2442 </record>
2443
2444 <record id="chart_637" model="account.account.template">
2445 <field name="code">637</field>
2446 <field name="name">Gastos de acção social</field>
2447 <field ref="chart_63" name="parent_id" />
2448 <field name="type">other</field>
2449 <field name="user_type" ref="user_type_expense" />
2450 </record>
2451
2452 <record id="chart_638" model="account.account.template">
2453 <field name="code">638</field>
2454 <field name="name">Outros gastos com o pessoal</field>
2455 <field ref="chart_63" name="parent_id" />
2456 <field name="type">other</field>
2457 <field name="user_type" ref="user_type_expense" />
2458 </record>
2459
2460 <record id="chart_64" model="account.account.template">
2461 <field name="code">64</field>
2462 <field name="name">Gastos de depreciação e de amortização</field>
2463 <field ref="chart_6" name="parent_id" />
2464 <field name="type">view</field>
2465 <field name="user_type" ref="user_type_expense" />
2466 </record>
2467
2468 <record id="chart_641" model="account.account.template">
2469 <field name="code">641</field>
2470 <field name="name">Propriedades de investimento</field>
2471 <field ref="chart_64" name="parent_id" />
2472 <field name="type">other</field>
2473 <field name="user_type" ref="user_type_expense" />
2474 </record>
2475
2476 <record id="chart_642" model="account.account.template">
2477 <field name="code">642</field>
2478 <field name="name">Activos fixos tangíveis</field>
2479 <field ref="chart_64" name="parent_id" />
2480 <field name="type">other</field>
2481 <field name="user_type" ref="user_type_expense" />
2482 </record>
2483
2484 <record id="chart_643" model="account.account.template">
2485 <field name="code">643</field>
2486 <field name="name">Activos intangíveis</field>
2487 <field ref="chart_64" name="parent_id" />
2488 <field name="type">other</field>
2489 <field name="user_type" ref="user_type_expense" />
2490 </record>
2491
2492 <record id="chart_65" model="account.account.template">
2493 <field name="code">65</field>
2494 <field name="name">Perdas por imparidade</field>
2495 <field ref="chart_6" name="parent_id" />
2496 <field name="type">view</field>
2497 <field name="user_type" ref="user_type_expense" />
2498 </record>
2499
2500 <record id="chart_651" model="account.account.template">
2501 <field name="code">651</field>
2502 <field name="name">Em dívidas a receber</field>
2503 <field ref="chart_65" name="parent_id" />
2504 <field name="type">view</field>
2505 <field name="user_type" ref="user_type_expense" />
2506 </record>
2507
2508 <record id="chart_6511" model="account.account.template">
2509 <field name="code">6511</field>
2510 <field name="name">Clientes</field>
2511 <field ref="chart_651" name="parent_id" />
2512 <field name="type">other</field>
2513 <field name="user_type" ref="user_type_expense" />
2514 </record>
2515
2516 <record id="chart_6512" model="account.account.template">
2517 <field name="code">6512</field>
2518 <field name="name">Outros devedores</field>
2519 <field ref="chart_651" name="parent_id" />
2520 <field name="type">other</field>
2521 <field name="user_type" ref="user_type_expense" />
2522 </record>
2523
2524 <record id="chart_652" model="account.account.template">
2525 <field name="code">652</field>
2526 <field name="name">Em inventários</field>
2527 <field ref="chart_65" name="parent_id" />
2528 <field name="type">other</field>
2529 <field name="user_type" ref="user_type_expense" />
2530 </record>
2531
2532 <record id="chart_653" model="account.account.template">
2533 <field name="code">653</field>
2534 <field name="name">Em investimentos financeiros</field>
2535 <field ref="chart_65" name="parent_id" />
2536 <field name="type">other</field>
2537 <field name="user_type" ref="user_type_expense" />
2538 </record>
2539
2540 <record id="chart_654" model="account.account.template">
2541 <field name="code">654</field>
2542 <field name="name">Em propriedades de investimento</field>
2543 <field ref="chart_65" name="parent_id" />
2544 <field name="type">other</field>
2545 <field name="user_type" ref="user_type_expense" />
2546 </record>
2547
2548 <record id="chart_655" model="account.account.template">
2549 <field name="code">655</field>
2550 <field name="name">Em activos fixos tangíveis</field>
2551 <field ref="chart_65" name="parent_id" />
2552 <field name="type">other</field>
2553 <field name="user_type" ref="user_type_expense" />
2554 </record>
2555
2556 <record id="chart_656" model="account.account.template">
2557 <field name="code">656</field>
2558 <field name="name">Em activos intangíveis</field>
2559 <field ref="chart_65" name="parent_id" />
2560 <field name="type">other</field>
2561 <field name="user_type" ref="user_type_expense" />
2562 </record>
2563
2564 <record id="chart_657" model="account.account.template">
2565 <field name="code">657</field>
2566 <field name="name">Em investimentos em curso</field>
2567 <field ref="chart_65" name="parent_id" />
2568 <field name="type">other</field>
2569 <field name="user_type" ref="user_type_expense" />
2570 </record>
2571
2572 <record id="chart_658" model="account.account.template">
2573 <field name="code">658</field>
2574 <field name="name">Em activos não correntes detidos para venda</field>
2575 <field ref="chart_65" name="parent_id" />
2576 <field name="type">other</field>
2577 <field name="user_type" ref="user_type_expense" />
2578 </record>
2579
2580 <record id="chart_66" model="account.account.template">
2581 <field name="code">66</field>
2582 <field name="name">Perdas por reduções de justo valor</field>
2583 <field ref="chart_6" name="parent_id" />
2584 <field name="type">view</field>
2585 <field name="user_type" ref="user_type_expense" />
2586 </record>
2587
2588 <record id="chart_661" model="account.account.template">
2589 <field name="code">661</field>
2590 <field name="name">Em instrumentos financeiros</field>
2591 <field ref="chart_66" name="parent_id" />
2592 <field name="type">other</field>
2593 <field name="user_type" ref="user_type_expense" />
2594 </record>
2595
2596 <record id="chart_662" model="account.account.template">
2597 <field name="code">662</field>
2598 <field name="name">Em investimentos financeiros</field>
2599 <field ref="chart_66" name="parent_id" />
2600 <field name="type">other</field>
2601 <field name="user_type" ref="user_type_expense" />
2602 </record>
2603
2604 <record id="chart_663" model="account.account.template">
2605 <field name="code">663</field>
2606 <field name="name">Em propriedades de investimento</field>
2607 <field ref="chart_66" name="parent_id" />
2608 <field name="type">other</field>
2609 <field name="user_type" ref="user_type_expense" />
2610 </record>
2611
2612 <record id="chart_664" model="account.account.template">
2613 <field name="code">664</field>
2614 <field name="name">Em activos biológicos</field>
2615 <field ref="chart_66" name="parent_id" />
2616 <field name="type">other</field>
2617 <field name="user_type" ref="user_type_expense" />
2618 </record>
2619
2620 <record id="chart_67" model="account.account.template">
2621 <field name="code">67</field>
2622 <field name="name">Provisões do período</field>
2623 <field ref="chart_6" name="parent_id" />
2624 <field name="type">view</field>
2625 <field name="user_type" ref="user_type_expense" />
2626 </record>
2627
2628 <record id="chart_671" model="account.account.template">
2629 <field name="code">671</field>
2630 <field name="name">Impostos</field>
2631 <field ref="chart_67" name="parent_id" />
2632 <field name="type">other</field>
2633 <field name="user_type" ref="user_type_expense" />
2634 </record>
2635
2636 <record id="chart_672" model="account.account.template">
2637 <field name="code">672</field>
2638 <field name="name">Garantias a clientes</field>
2639 <field ref="chart_67" name="parent_id" />
2640 <field name="type">other</field>
2641 <field name="user_type" ref="user_type_expense" />
2642 </record>
2643
2644 <record id="chart_673" model="account.account.template">
2645 <field name="code">673</field>
2646 <field name="name">Processos judiciais em curso</field>
2647 <field ref="chart_67" name="parent_id" />
2648 <field name="type">other</field>
2649 <field name="user_type" ref="user_type_expense" />
2650 </record>
2651
2652 <record id="chart_674" model="account.account.template">
2653 <field name="code">674</field>
2654 <field name="name">Acidentes de trabalho e doenças profissionais</field>
2655 <field ref="chart_67" name="parent_id" />
2656 <field name="type">other</field>
2657 <field name="user_type" ref="user_type_expense" />
2658 </record>
2659
2660 <record id="chart_675" model="account.account.template">
2661 <field name="code">675</field>
2662 <field name="name">Matérias ambientais</field>
2663 <field ref="chart_67" name="parent_id" />
2664 <field name="type">other</field>
2665 <field name="user_type" ref="user_type_expense" />
2666 </record>
2667
2668 <record id="chart_676" model="account.account.template">
2669 <field name="code">676</field>
2670 <field name="name">Contratos onerosos</field>
2671 <field ref="chart_67" name="parent_id" />
2672 <field name="type">other</field>
2673 <field name="user_type" ref="user_type_expense" />
2674 </record>
2675
2676 <record id="chart_677" model="account.account.template">
2677 <field name="code">677</field>
2678 <field name="name">Reestruturação</field>
2679 <field ref="chart_67" name="parent_id" />
2680 <field name="type">other</field>
2681 <field name="user_type" ref="user_type_expense" />
2682 </record>
2683
2684 <record id="chart_678" model="account.account.template">
2685 <field name="code">678</field>
2686 <field name="name">Outras provisões</field>
2687 <field ref="chart_67" name="parent_id" />
2688 <field name="type">other</field>
2689 <field name="user_type" ref="user_type_expense" />
2690 </record>
2691
2692 <record id="chart_68" model="account.account.template">
2693 <field name="code">68</field>
2694 <field name="name">Outros gastos e perdas</field>
2695 <field ref="chart_6" name="parent_id" />
2696 <field name="type">view</field>
2697 <field name="user_type" ref="user_type_expense" />
2698 </record>
2699
2700 <record id="chart_681" model="account.account.template">
2701 <field name="code">681</field>
2702 <field name="name">Impostos</field>
2703 <field ref="chart_68" name="parent_id" />
2704 <field name="type">view</field>
2705 <field name="user_type" ref="user_type_expense" />
2706 </record>
2707
2708 <record id="chart_6811" model="account.account.template">
2709 <field name="code">6811</field>
2710 <field name="name">Impostos directos</field>
2711 <field ref="chart_681" name="parent_id" />
2712 <field name="type">other</field>
2713 <field name="user_type" ref="user_type_expense" />
2714 </record>
2715
2716 <record id="chart_6812" model="account.account.template">
2717 <field name="code">6812</field>
2718 <field name="name">Impostos indirectos</field>
2719 <field ref="chart_681" name="parent_id" />
2720 <field name="type">other</field>
2721 <field name="user_type" ref="user_type_expense" />
2722 </record>
2723
2724 <record id="chart_6813" model="account.account.template">
2725 <field name="code">6813</field>
2726 <field name="name">Taxas</field>
2727 <field ref="chart_681" name="parent_id" />
2728 <field name="type">other</field>
2729 <field name="user_type" ref="user_type_expense" />
2730 </record>
2731
2732 <record id="chart_682" model="account.account.template">
2733 <field name="code">682</field>
2734 <field name="name">Descontos de pronto pagamento concedidos</field>
2735 <field ref="chart_68" name="parent_id" />
2736 <field name="type">other</field>
2737 <field name="user_type" ref="user_type_expense" />
2738 </record>
2739
2740 <record id="chart_683" model="account.account.template">
2741 <field name="code">683</field>
2742 <field name="name">Dívidas incobráveis</field>
2743 <field ref="chart_68" name="parent_id" />
2744 <field name="type">other</field>
2745 <field name="user_type" ref="user_type_expense" />
2746 </record>
2747
2748 <record id="chart_684" model="account.account.template">
2749 <field name="code">684</field>
2750 <field name="name">Perdas em inventários</field>
2751 <field ref="chart_68" name="parent_id" />
2752 <field name="type">view</field>
2753 <field name="user_type" ref="user_type_expense" />
2754 </record>
2755
2756 <record id="chart_6841" model="account.account.template">
2757 <field name="code">6841</field>
2758 <field name="name">Sinistros</field>
2759 <field ref="chart_684" name="parent_id" />
2760 <field name="type">other</field>
2761 <field name="user_type" ref="user_type_expense" />
2762 </record>
2763
2764 <record id="chart_6842" model="account.account.template">
2765 <field name="code">6842</field>
2766 <field name="name">Quebras</field>
2767 <field ref="chart_684" name="parent_id" />
2768 <field name="type">other</field>
2769 <field name="user_type" ref="user_type_expense" />
2770 </record>
2771
2772 <record id="chart_6848" model="account.account.template">
2773 <field name="code">6848</field>
2774 <field name="name">Outras perdas</field>
2775 <field ref="chart_684" name="parent_id" />
2776 <field name="type">other</field>
2777 <field name="user_type" ref="user_type_expense" />
2778 </record>
2779
2780 <record id="chart_685" model="account.account.template">
2781 <field name="code">685</field>
2782 <field name="name">Gastos e perdas em subsid. , assoc. e empreend. conjuntos</field>
2783 <field ref="chart_68" name="parent_id" />
2784 <field name="type">view</field>
2785 <field name="user_type" ref="user_type_expense" />
2786 </record>
2787
2788 <record id="chart_6851" model="account.account.template">
2789 <field name="code">6851</field>
2790 <field name="name">Cobertura de prejuízos</field>
2791 <field ref="chart_685" name="parent_id" />
2792 <field name="type">other</field>
2793 <field name="user_type" ref="user_type_expense" />
2794 </record>
2795
2796 <record id="chart_6852" model="account.account.template">
2797 <field name="code">6852</field>
2798 <field name="name">Aplicação do método da equivalência patrimonial</field>
2799 <field ref="chart_685" name="parent_id" />
2800 <field name="type">other</field>
2801 <field name="user_type" ref="user_type_expense" />
2802 </record>
2803
2804 <record id="chart_6853" model="account.account.template">
2805 <field name="code">6853</field>
2806 <field name="name">Alienações</field>
2807 <field ref="chart_685" name="parent_id" />
2808 <field name="type">other</field>
2809 <field name="user_type" ref="user_type_expense" />
2810 </record>
2811
2812 <record id="chart_6858" model="account.account.template">
2813 <field name="code">6858</field>
2814 <field name="name">Outros gastos e perdas</field>
2815 <field ref="chart_685" name="parent_id" />
2816 <field name="type">other</field>
2817 <field name="user_type" ref="user_type_expense" />
2818 </record>
2819
2820 <record id="chart_686" model="account.account.template">
2821 <field name="code">686</field>
2822 <field name="name">Gastos e perdas nos restantes investimentos financeiros</field>
2823 <field ref="chart_68" name="parent_id" />
2824 <field name="type">view</field>
2825 <field name="user_type" ref="user_type_expense" />
2826 </record>
2827
2828 <record id="chart_6861" model="account.account.template">
2829 <field name="code">6861</field>
2830 <field name="name">Cobertura de prejuízos</field>
2831 <field ref="chart_686" name="parent_id" />
2832 <field name="type">other</field>
2833 <field name="user_type" ref="user_type_expense" />
2834 </record>
2835
2836 <record id="chart_6862" model="account.account.template">
2837 <field name="code">6862</field>
2838 <field name="name">Alienações</field>
2839 <field ref="chart_686" name="parent_id" />
2840 <field name="type">other</field>
2841 <field name="user_type" ref="user_type_expense" />
2842 </record>
2843
2844 <record id="chart_6868" model="account.account.template">
2845 <field name="code">6868</field>
2846 <field name="name">Outros gastos e perdas</field>
2847 <field ref="chart_686" name="parent_id" />
2848 <field name="type">other</field>
2849 <field name="user_type" ref="user_type_expense" />
2850 </record>
2851
2852 <record id="chart_687" model="account.account.template">
2853 <field name="code">687</field>
2854 <field name="name">Gastos e perdas em investimentos não financeiros</field>
2855 <field ref="chart_68" name="parent_id" />
2856 <field name="type">view</field>
2857 <field name="user_type" ref="user_type_expense" />
2858 </record>
2859
2860 <record id="chart_6871" model="account.account.template">
2861 <field name="code">6871</field>
2862 <field name="name">Alienações</field>
2863 <field ref="chart_687" name="parent_id" />
2864 <field name="type">other</field>
2865 <field name="user_type" ref="user_type_expense" />
2866 </record>
2867
2868 <record id="chart_6872" model="account.account.template">
2869 <field name="code">6872</field>
2870 <field name="name">Sinistros</field>
2871 <field ref="chart_687" name="parent_id" />
2872 <field name="type">other</field>
2873 <field name="user_type" ref="user_type_expense" />
2874 </record>
2875
2876 <record id="chart_6873" model="account.account.template">
2877 <field name="code">6873</field>
2878 <field name="name">Abates</field>
2879 <field ref="chart_687" name="parent_id" />
2880 <field name="type">other</field>
2881 <field name="user_type" ref="user_type_expense" />
2882 </record>
2883
2884 <record id="chart_6874" model="account.account.template">
2885 <field name="code">6874</field>
2886 <field name="name">Gastos em propriedades de investimento</field>
2887 <field ref="chart_687" name="parent_id" />
2888 <field name="type">other</field>
2889 <field name="user_type" ref="user_type_expense" />
2890 </record>
2891
2892 <record id="chart_6878" model="account.account.template">
2893 <field name="code">6878</field>
2894 <field name="name">Outros gastos e perdas</field>
2895 <field ref="chart_687" name="parent_id" />
2896 <field name="type">other</field>
2897 <field name="user_type" ref="user_type_expense" />
2898 </record>
2899
2900 <record id="chart_688" model="account.account.template">
2901 <field name="code">688</field>
2902 <field name="name">Outros</field>
2903 <field ref="chart_68" name="parent_id" />
2904 <field name="type">view</field>
2905 <field name="user_type" ref="user_type_expense" />
2906 </record>
2907
2908 <record id="chart_6881" model="account.account.template">
2909 <field name="code">6881</field>
2910 <field name="name">Correcções relativas a períodos anteriores</field>
2911 <field ref="chart_688" name="parent_id" />
2912 <field name="type">other</field>
2913 <field name="user_type" ref="user_type_expense" />
2914 </record>
2915
2916 <record id="chart_6882" model="account.account.template">
2917 <field name="code">6882</field>
2918 <field name="name">Donativos</field>
2919 <field ref="chart_688" name="parent_id" />
2920 <field name="type">other</field>
2921 <field name="user_type" ref="user_type_expense" />
2922 </record>
2923
2924 <record id="chart_6883" model="account.account.template">
2925 <field name="code">6883</field>
2926 <field name="name">Quotizações</field>
2927 <field ref="chart_688" name="parent_id" />
2928 <field name="type">other</field>
2929 <field name="user_type" ref="user_type_expense" />
2930 </record>
2931
2932 <record id="chart_6884" model="account.account.template">
2933 <field name="code">6884</field>
2934 <field name="name">Ofertas e amostras de inventários</field>
2935 <field ref="chart_688" name="parent_id" />
2936 <field name="type">other</field>
2937 <field name="user_type" ref="user_type_expense" />
2938 </record>
2939
2940 <record id="chart_6885" model="account.account.template">
2941 <field name="code">6885</field>
2942 <field name="name">Insuficiência da estimativa para impostos</field>
2943 <field ref="chart_688" name="parent_id" />
2944 <field name="type">other</field>
2945 <field name="user_type" ref="user_type_expense" />
2946 </record>
2947
2948 <record id="chart_6886" model="account.account.template">
2949 <field name="code">6886</field>
2950 <field name="name">Perdas em instrumentos financeiros</field>
2951 <field ref="chart_688" name="parent_id" />
2952 <field name="type">other</field>
2953 <field name="user_type" ref="user_type_expense" />
2954 </record>
2955
2956 <record id="chart_6888" model="account.account.template">
2957 <field name="code">6888</field>
2958 <field name="name">Outros não especificados</field>
2959 <field ref="chart_688" name="parent_id" />
2960 <field name="type">other</field>
2961 <field name="user_type" ref="user_type_expense" />
2962 </record>
2963
2964 <record id="chart_69" model="account.account.template">
2965 <field name="code">69</field>
2966 <field name="name">Gastos e perdas de financiamento</field>
2967 <field ref="chart_6" name="parent_id" />
2968 <field name="type">view</field>
2969 <field name="user_type" ref="user_type_expense" />
2970 </record>
2971
2972 <record id="chart_691" model="account.account.template">
2973 <field name="code">691</field>
2974 <field name="name">Juros suportados</field>
2975 <field ref="chart_69" name="parent_id" />
2976 <field name="type">view</field>
2977 <field name="user_type" ref="user_type_expense" />
2978 </record>
2979
2980 <record id="chart_6911" model="account.account.template">
2981 <field name="code">6911</field>
2982 <field name="name">Juros de financiamento obtidos</field>
2983 <field ref="chart_691" name="parent_id" />
2984 <field name="type">other</field>
2985 <field name="user_type" ref="user_type_expense" />
2986 </record>
2987
2988 <record id="chart_6918" model="account.account.template">
2989 <field name="code">6918</field>
2990 <field name="name">Outros juros</field>
2991 <field ref="chart_691" name="parent_id" />
2992 <field name="type">other</field>
2993 <field name="user_type" ref="user_type_expense" />
2994 </record>
2995
2996 <record id="chart_692" model="account.account.template">
2997 <field name="code">692</field>
2998 <field name="name">Diferenças de câmbio desfavoráveis</field>
2999 <field ref="chart_69" name="parent_id" />
3000 <field name="type">view</field>
3001 <field name="user_type" ref="user_type_expense" />
3002 </record>
3003
3004 <record id="chart_6921" model="account.account.template">
3005 <field name="code">6921</field>
3006 <field name="name">Relativos a financiamentos obtidos</field>
3007 <field ref="chart_692" name="parent_id" />
3008 <field name="type">other</field>
3009 <field name="user_type" ref="user_type_expense" />
3010 </record>
3011
3012 <record id="chart_6928" model="account.account.template">
3013 <field name="code">6928</field>
3014 <field name="name">Outras</field>
3015 <field ref="chart_692" name="parent_id" />
3016 <field name="type">other</field>
3017 <field name="user_type" ref="user_type_expense" />
3018 </record>
3019
3020 <record id="chart_698" model="account.account.template">
3021 <field name="code">698</field>
3022 <field name="name">Outros gastos e perdas de financiamento</field>
3023 <field ref="chart_69" name="parent_id" />
3024 <field name="type">view</field>
3025 <field name="user_type" ref="user_type_expense" />
3026 </record>
3027
3028 <record id="chart_6981" model="account.account.template">
3029 <field name="code">6981</field>
3030 <field name="name">Relativos a financiamentos obtidos</field>
3031 <field ref="chart_698" name="parent_id" />
3032 <field name="type">other</field>
3033 <field name="user_type" ref="user_type_expense" />
3034 </record>
3035
3036 <record id="chart_6988" model="account.account.template">
3037 <field name="code">6988</field>
3038 <field name="name">Outros</field>
3039 <field ref="chart_698" name="parent_id" />
3040 <field name="type">other</field>
3041 <field name="user_type" ref="user_type_expense" />
3042 </record>
3043
3044 <record id="chart_7" model="account.account.template">
3045 <field name="code">7</field>
3046 <field name="name">Rendimentos</field>
3047 <field ref="chart_0" name="parent_id" />
3048 <field name="type">view</field>
3049 <field name="user_type" ref="user_type_view" />
3050 </record>
3051
3052 <record id="chart_71" model="account.account.template">
3053 <field name="code">71</field>
3054 <field name="name">Vendas</field>
3055 <field ref="chart_7" name="parent_id" />
3056 <field name="type">view</field>
3057 <field name="user_type" ref="user_type_income" />
3058 </record>
3059
3060 <record id="chart_711" model="account.account.template">
3061 <field name="code">711</field>
3062 <field name="name">Mercadoria</field>
3063 <field ref="chart_71" name="parent_id" />
3064 <field name="type">other</field>
3065 <field name="user_type" ref="user_type_income" />
3066 </record>
3067
3068 <record id="chart_712" model="account.account.template">
3069 <field name="code">712</field>
3070 <field name="name">Produtos acabados e intermédios</field>
3071 <field ref="chart_71" name="parent_id" />
3072 <field name="type">other</field>
3073 <field name="user_type" ref="user_type_income" />
3074 </record>
3075
3076 <record id="chart_713" model="account.account.template">
3077 <field name="code">713</field>
3078 <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
3079 <field ref="chart_71" name="parent_id" />
3080 <field name="type">other</field>
3081 <field name="user_type" ref="user_type_income" />
3082 </record>
3083
3084 <record id="chart_714" model="account.account.template">
3085 <field name="code">714</field>
3086 <field name="name">Activos biológicos</field>
3087 <field ref="chart_71" name="parent_id" />
3088 <field name="type">other</field>
3089 <field name="user_type" ref="user_type_income" />
3090 </record>
3091
3092 <record id="chart_716" model="account.account.template">
3093 <field name="code">716</field>
3094 <field name="name">Iva das vendas com imposto incluído</field>
3095 <field ref="chart_71" name="parent_id" />
3096 <field name="type">other</field>
3097 <field name="user_type" ref="user_type_income" />
3098 </record>
3099
3100 <record id="chart_717" model="account.account.template">
3101 <field name="code">717</field>
3102 <field name="name">Devoluções de vendas</field>
3103 <field ref="chart_71" name="parent_id" />
3104 <field name="type">other</field>
3105 <field name="user_type" ref="user_type_income" />
3106 </record>
3107
3108 <record id="chart_718" model="account.account.template">
3109 <field name="code">718</field>
3110 <field name="name">Descontos e abatimentos em vendas</field>
3111 <field ref="chart_71" name="parent_id" />
3112 <field name="type">other</field>
3113 <field name="user_type" ref="user_type_income" />
3114 </record>
3115
3116 <record id="chart_72" model="account.account.template">
3117 <field name="code">72</field>
3118 <field name="name">Prestações de serviços</field>
3119 <field ref="chart_7" name="parent_id" />
3120 <field name="type">view</field>
3121 <field name="user_type" ref="user_type_income" />
3122 </record>
3123
3124 <record id="chart_721" model="account.account.template">
3125 <field name="code">721</field>
3126 <field name="name">Serviço a</field>
3127 <field ref="chart_72" name="parent_id" />
3128 <field name="type">other</field>
3129 <field name="user_type" ref="user_type_income" />
3130 </record>
3131
3132 <record id="chart_722" model="account.account.template">
3133 <field name="code">722</field>
3134 <field name="name">Serviço b</field>
3135 <field ref="chart_72" name="parent_id" />
3136 <field name="type">other</field>
3137 <field name="user_type" ref="user_type_income" />
3138 </record>
3139
3140 <record id="chart_725" model="account.account.template">
3141 <field name="code">725</field>
3142 <field name="name">Serviços secundários</field>
3143 <field ref="chart_72" name="parent_id" />
3144 <field name="type">other</field>
3145 <field name="user_type" ref="user_type_income" />
3146 </record>
3147
3148 <record id="chart_726" model="account.account.template">
3149 <field name="code">726</field>
3150 <field name="name">Iva dos serviços com imposto incluído</field>
3151 <field ref="chart_72" name="parent_id" />
3152 <field name="type">other</field>
3153 <field name="user_type" ref="user_type_income" />
3154 </record>
3155
3156 <record id="chart_728" model="account.account.template">
3157 <field name="code">728</field>
3158 <field name="name">Descontos e abatimentos</field>
3159 <field ref="chart_72" name="parent_id" />
3160 <field name="type">other</field>
3161 <field name="user_type" ref="user_type_income" />
3162 </record>
3163
3164 <record id="chart_73" model="account.account.template">
3165 <field name="code">73</field>
3166 <field name="name">Variações nos inventários da produção</field>
3167 <field ref="chart_7" name="parent_id" />
3168 <field name="type">view</field>
3169 <field name="user_type" ref="user_type_income" />
3170 </record>
3171
3172 <record id="chart_731" model="account.account.template">
3173 <field name="code">731</field>
3174 <field name="name">Produtos acabados e intermédios</field>
3175 <field ref="chart_73" name="parent_id" />
3176 <field name="type">other</field>
3177 <field name="user_type" ref="user_type_income" />
3178 </record>
3179
3180 <record id="chart_732" model="account.account.template">
3181 <field name="code">732</field>
3182 <field name="name">Subprodutos, desperdícios, resíduos e refugos</field>
3183 <field ref="chart_73" name="parent_id" />
3184 <field name="type">other</field>
3185 <field name="user_type" ref="user_type_income" />
3186 </record>
3187
3188 <record id="chart_733" model="account.account.template">
3189 <field name="code">733</field>
3190 <field name="name">Produtos e trabalhos em curso</field>
3191 <field ref="chart_73" name="parent_id" />
3192 <field name="type">other</field>
3193 <field name="user_type" ref="user_type_income" />
3194 </record>
3195
3196 <record id="chart_734" model="account.account.template">
3197 <field name="code">734</field>
3198 <field name="name">Activos biológicos</field>
3199 <field ref="chart_73" name="parent_id" />
3200 <field name="type">other</field>
3201 <field name="user_type" ref="user_type_income" />
3202 </record>
3203
3204 <record id="chart_74" model="account.account.template">
3205 <field name="code">74</field>
3206 <field name="name">Trabalhos para a própria entidade</field>
3207 <field ref="chart_7" name="parent_id" />
3208 <field name="type">view</field>
3209 <field name="user_type" ref="user_type_income" />
3210 </record>
3211
3212 <record id="chart_741" model="account.account.template">
3213 <field name="code">741</field>
3214 <field name="name">Activos fixos tangíveis</field>
3215 <field ref="chart_74" name="parent_id" />
3216 <field name="type">other</field>
3217 <field name="user_type" ref="user_type_income" />
3218 </record>
3219
3220 <record id="chart_742" model="account.account.template">
3221 <field name="code">742</field>
3222 <field name="name">Activos intangíveis</field>
3223 <field ref="chart_74" name="parent_id" />
3224 <field name="type">other</field>
3225 <field name="user_type" ref="user_type_income" />
3226 </record>
3227
3228 <record id="chart_743" model="account.account.template">
3229 <field name="code">743</field>
3230 <field name="name">Propriedades de investimento</field>
3231 <field ref="chart_74" name="parent_id" />
3232 <field name="type">other</field>
3233 <field name="user_type" ref="user_type_income" />
3234 </record>
3235
3236 <record id="chart_744" model="account.account.template">
3237 <field name="code">744</field>
3238 <field name="name">Activos por gastos diferidos</field>
3239 <field ref="chart_74" name="parent_id" />
3240 <field name="type">other</field>
3241 <field name="user_type" ref="user_type_income" />
3242 </record>
3243
3244 <record id="chart_75" model="account.account.template">
3245 <field name="code">75</field>
3246 <field name="name">Subsídios à exploração</field>
3247 <field ref="chart_7" name="parent_id" />
3248 <field name="type">view</field>
3249 <field name="user_type" ref="user_type_income" />
3250 </record>
3251
3252 <record id="chart_751" model="account.account.template">
3253 <field name="code">751</field>
3254 <field name="name">Subsídios do estado e outros entes públicos</field>
3255 <field ref="chart_75" name="parent_id" />
3256 <field name="type">other</field>
3257 <field name="user_type" ref="user_type_income" />
3258 </record>
3259
3260 <record id="chart_752" model="account.account.template">
3261 <field name="code">752</field>
3262 <field name="name">Subsídios de outras entidades</field>
3263 <field ref="chart_75" name="parent_id" />
3264 <field name="type">other</field>
3265 <field name="user_type" ref="user_type_income" />
3266 </record>
3267
3268 <record id="chart_76" model="account.account.template">
3269 <field name="code">76</field>
3270 <field name="name">Reversões</field>
3271 <field ref="chart_7" name="parent_id" />
3272 <field name="type">view</field>
3273 <field name="user_type" ref="user_type_income" />
3274 </record>
3275
3276 <record id="chart_761" model="account.account.template">
3277 <field name="code">761</field>
3278 <field name="name">De depreciações e de amortizações</field>
3279 <field ref="chart_76" name="parent_id" />
3280 <field name="type">view</field>
3281 <field name="user_type" ref="user_type_income" />
3282 </record>
3283
3284 <record id="chart_7611" model="account.account.template">
3285 <field name="code">7611</field>
3286 <field name="name">Propriedades de investimento</field>
3287 <field ref="chart_761" name="parent_id" />
3288 <field name="type">other</field>
3289 <field name="user_type" ref="user_type_income" />
3290 </record>
3291
3292 <record id="chart_7612" model="account.account.template">
3293 <field name="code">7612</field>
3294 <field name="name">Activos fixos tangíveis</field>
3295 <field ref="chart_761" name="parent_id" />
3296 <field name="type">other</field>
3297 <field name="user_type" ref="user_type_income" />
3298 </record>
3299
3300 <record id="chart_7613" model="account.account.template">
3301 <field name="code">7613</field>
3302 <field name="name">Activos intangíveis</field>
3303 <field ref="chart_761" name="parent_id" />
3304 <field name="type">other</field>
3305 <field name="user_type" ref="user_type_income" />
3306 </record>
3307
3308 <record id="chart_762" model="account.account.template">
3309 <field name="code">762</field>
3310 <field name="name">De perdas por imparidade</field>
3311 <field ref="chart_76" name="parent_id" />
3312 <field name="type">view</field>
3313 <field name="user_type" ref="user_type_income" />
3314 </record>
3315
3316 <record id="chart_7621" model="account.account.template">
3317 <field name="code">7621</field>
3318 <field name="name">Em dívidas a receber</field>
3319 <field ref="chart_762" name="parent_id" />
3320 <field name="type">view</field>
3321 <field name="user_type" ref="user_type_income" />
3322 </record>
3323
3324 <record id="chart_76211" model="account.account.template">
3325 <field name="code">76211</field>
3326 <field name="name">Clientes</field>
3327 <field ref="chart_7621" name="parent_id" />
3328 <field name="type">other</field>
3329 <field name="user_type" ref="user_type_income" />
3330 </record>
3331