"id","code","name","parent_id/id","user_type/id","type","reconcile"
"chart_hu_0",0,"Magyar főkönyvi kivonat",,"account.data_account_type_view","view","FALSE"
"chart_hu_1_4","1-4","Mérleg számlák","chart_hu_0","account.data_account_type_view","view","FALSE"
"chart_hu_1",1,"BEFEKTETETT ESZKÖZÖK","chart_hu_1_4","account.account_type_asset_view1","view","FALSE"
"chart_hu_11",11,"IMMATERIÁLIS JAVAK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_111",111,"Alapítás-átszervezés aktívált értéke","chart_hu_11","account.data_account_type_asset","other","FALSE"
"chart_hu_112",112,"Kísérleti fejlesztés aktívált értéke","chart_hu_11","account.data_account_type_asset","other","FALSE"
"chart_hu_113",113,"Vagyoni értékû jogok","chart_hu_11","account.data_account_type_asset","other","FALSE"
"chart_hu_114",114,"Szellemi termékek","chart_hu_11","account.data_account_type_asset","other","FALSE"
"chart_hu_115",115,"Üzleti vagy cégérték","chart_hu_11","account.data_account_type_asset","other","FALSE"
"chart_hu_117",117,"Immateriális javak értékhelyesbítése","chart_hu_11","account.data_account_type_asset","other","FALSE"
"chart_hu_12",12,"INGATLANOK, KAPCS. VAGYONI ÉRT. JOGOK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_121",121,"Földterület","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_122",122,"Telek, telkesítés","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_123",123,"Épületek,épületrészek,tulajdoni hányadok","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_124",124,"Egyéb építmények","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_125",125,"Üzemkörön kivüli ingatlanok, épületek","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_126",126,"Ingatlanhoz kapcs. vagyoni ért. jogok","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_127",127,"Ingatlanok értékhelyesbítése","chart_hu_12","account.data_account_type_asset","other","FALSE"
"chart_hu_13",13,"MÜSZAKI BERENDEZÉSEK, GÉPEK, JÁRMÜVEK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_131",131,"Termelõ gépek, berendezések, gyártóeszk.","chart_hu_13","account.data_account_type_asset","other","FALSE"
"chart_hu_132",132,"Termelésben résztvevõ jármûvek","chart_hu_13","account.data_account_type_asset","other","FALSE"
"chart_hu_137",137,"Müszaki gépek,felsz,járm. értékhelyesb.","chart_hu_13","account.data_account_type_asset","other","FALSE"
"chart_hu_14",14,"EGYÉB BERENDEZÉSEK, FELSZ., JÁRMÜVEK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_141",141,"Üzemi berendezések, gépek,felszerelések","chart_hu_14","account.data_account_type_asset","other","FALSE"
"chart_hu_142",142,"Egyéb jármûvek","chart_hu_14","account.data_account_type_asset","other","FALSE"
"chart_hu_143",143,"Irodai, igazgatási berendezések","chart_hu_14","account.data_account_type_asset","other","FALSE"
"chart_hu_144",144,"Üzemkörön kivüli berendezések, felsz.","chart_hu_14","account.data_account_type_asset","other","FALSE"
"chart_hu_147",147,"Egyéb gépek,felsz,járm. értékhelyesbítés","chart_hu_14","account.data_account_type_asset","other","FALSE"
"chart_hu_15",15,"TENYÉSZÁLLATOK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_151",151,"Tenyészállatok","chart_hu_15","account.data_account_type_asset","other","FALSE"
"chart_hu_16",16,"BERUHÁZÁSOK, FELúJÍTÁSOK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_161",161,"Befejezetlen beruházások","chart_hu_16","account.data_account_type_asset","other","FALSE"
"chart_hu_162",162,"Felújítások","chart_hu_16","account.data_account_type_asset","other","FALSE"
"chart_hu_168",168,"Beruházások terven felüli értékcsökk.","chart_hu_16","account.data_account_type_asset","other","FALSE"
"chart_hu_17",17,"BEFEKTETETT Pü.I ESZKÖZÖK RÉSZESEDÉSEK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_171",171,"Tartós részesedés kapcs. vállalkozásban","chart_hu_17","account.data_account_type_asset","other","FALSE"
"chart_hu_172",172,"Egyéb tartós részesedés","chart_hu_17","account.data_account_type_asset","other","FALSE"
"chart_hu_177",177,"Részesedések értékhelyesbítése","chart_hu_17","account.data_account_type_asset","other","FALSE"
"chart_hu_179",179,"Részesedések értékvesztése, visszaírása","chart_hu_17","account.data_account_type_asset","other","FALSE"
"chart_hu_18",18,"HITELVISZONYT MEGTESTESÍTÖ ÉRTÉKPAPÍROK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_181",181,"Államkötvények","chart_hu_18","account.data_account_type_asset","other","FALSE"
"chart_hu_182",182,"Kapcsolt vállalkozások értékpapírjai","chart_hu_18","account.data_account_type_asset","other","FALSE"
"chart_hu_183",183,"Egyéb vállalkozások értékpapírjai","chart_hu_18","account.data_account_type_asset","other","FALSE"
"chart_hu_184",184,"Tartós diszkont értékpapírok","chart_hu_18","account.data_account_type_asset","other","FALSE"
"chart_hu_189",189,"Értékpapírok értékvesztése, visszaírása","chart_hu_18","account.data_account_type_asset","other","FALSE"
"chart_hu_19",19,"TARTÓSAN ADOTT KÖLCSÖNÖK","chart_hu_1","account.account_type_asset_view1","view","FALSE"
"chart_hu_191",191,"Tartósan adott kölcsönök kapcs. váll.","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_192",192,"Tartósan adott kölcsön egyéb rész.váll.","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_193",193,"Egyéb tartósan adott kölcsönök","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_195",195,"Tartós bankbetétek kapcs. váll.-ban","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_196",196,"Tartós bankbetétek egyéb rész. váll.-ban","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_197",197,"Egyéb tartós bankbetétek","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_198",198,"Pénzügyi lízing miatti tartós követelés","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_199",199,"Tartósan adott kölcsönök értékvesztése","chart_hu_19","account.data_account_type_asset","other","FALSE"
"chart_hu_2",2,"KÉSZLETEK","chart_hu_1_4","account.account_type_asset_view1","view","FALSE"
"chart_hu_21",21,"ANYAGOK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_211",211,"Nyers- és alapanyagok","chart_hu_21","account.data_account_type_asset","other","FALSE"
"chart_hu_22",22,"ANYAGOK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_221",221,"Segédanyagok","chart_hu_22","account.data_account_type_asset","other","FALSE"
"chart_hu_23",23,"BEFEJEZETLEN TERMELÉS ÉS FÉLKÉSZTERMÉKEK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_231",231,"Befejezetlen termelés","chart_hu_23","account.data_account_type_asset","other","FALSE"
"chart_hu_25",25,"KÉSZTERMÉKEK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_251",251,"Késztermékek","chart_hu_25","account.data_account_type_asset","other","FALSE"
"chart_hu_26",26,"ÁRUK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_261",261,"Áruk beszerzési áron","chart_hu_26","account.data_account_type_asset","other","FALSE"
"chart_hu_27",27,"KÖZVETÍTETT SZOLGÁLTATÁSOK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_271",271,"Közvetített szolgáltatások","chart_hu_27","account.data_account_type_asset","other","FALSE"
"chart_hu_28",28,"BETÉTDÍJAS GÖNGYÖLEGEK","chart_hu_2","account.account_type_asset_view1","view","FALSE"
"chart_hu_281",281,"Betétdíjas göngyölegek","chart_hu_28","account.data_account_type_asset","other","FALSE"
"chart_hu_3",3,"KÖVETELÉSEK,PÉNZÜGYI ESZK,AKTÍV IDÖB.ELH","chart_hu_1_4","account.account_type_asset_view1","view","FALSE"
"chart_hu_31",31,"KÖVETELÉSEK ÁRUSZÁLL.- SZOLGÁLTATÁSBÓL","chart_hu_3","account.account_type_asset_view1","view","FALSE"
"chart_hu_311",311,"Belföldi követelések","chart_hu_31","account.data_account_type_receivable","receivable","TRUE"
"chart_hu_316",316,"Külföldi követelések","chart_hu_31","account.data_account_type_receivable","receivable","TRUE"
"chart_hu_35",35,"ADOTT ELÖLEGEK","chart_hu_3","account.account_type_asset_view1","view","FALSE"
"chart_hu_351",351,"Adott elõlegek","chart_hu_35","account.data_account_type_asset","other","FALSE"
"chart_hu_36",36,"EGYÉB KÖVETELÉSEK","chart_hu_3","account.account_type_asset_view1","view","FALSE"
"chart_hu_361",361,"Munkavállalókkal szembeni követelés","chart_hu_36","account.data_account_type_asset","other","FALSE"
"chart_hu_368",368,"Különféle egyéb követelések","chart_hu_36","account.data_account_type_asset","other","FALSE"
"chart_hu_37",37,"ÉRTÉKPAPÍROK","chart_hu_3","account.account_type_asset_view1","view","FALSE"
"chart_hu_371",371,"Részesedés kapcsolt vállalkozásban","chart_hu_37","account.data_account_type_asset","other","FALSE"
"chart_hu_372",372,"Egyéb részesedés","chart_hu_37","account.data_account_type_asset","other","FALSE"
"chart_hu_373",373,"Saját részvények, saját üzletrészek","chart_hu_37","account.data_account_type_asset","other","FALSE"
"chart_hu_374",374,"Forgatási célú hitelv. m. értékpapírok","chart_hu_37","account.data_account_type_asset","other","FALSE"
"chart_hu_38",38,"PÉNZESZKÖZÖK","chart_hu_3","account.account_type_asset_view1","view","FALSE"
"chart_hu_381",381,"Pénztárak","chart_hu_38","account.account_type_asset_view1","view","FALSE"
"chart_hu_3811",3811,"Pénztár","chart_hu_381","account.data_account_type_cash","Liquidity","FALSE"
"chart_hu_382",382,"Valuta pénztár","chart_hu_38","account.data_account_type_cash","other","FALSE"
"chart_hu_384",384,"Elszámolási betétszámla","chart_hu_38","account.account_type_asset_view1","view","FALSE"
"chart_hu_3841",3841,"Bankszámla","chart_hu_384","account.data_account_type_bank","Liquidity","FALSE"
"chart_hu_385",385,"Elkülönített betétszámlák","chart_hu_38","account.data_account_type_bank","other","FALSE"
"chart_hu_386",386,"Deviza betétszámla","chart_hu_38","account.data_account_type_bank","other","FALSE"
"chart_hu_387",387,"Pénzhelyettesítõ eszk. (utalvány, jegy)","chart_hu_38","account.data_account_type_bank","other","FALSE"
"chart_hu_389",389,"Átvezetési számla","chart_hu_38","account.data_account_type_bank","other","FALSE"
"chart_hu_39",39,"AKTÍV IDÖBELI ELHATÁROLÁS","chart_hu_3","account.account_type_asset_view1","view","FALSE"
"chart_hu_391",391,"Aktív idõbeli elhatárolása","chart_hu_39","account.data_account_type_asset","other","FALSE"
"chart_hu_4",4,"FORRÁSOK (PASSZÍVÁK)","chart_hu_1_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_41",41,"SAJÁT TÖKE","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_411",411,"Jegyzett tõke","chart_hu_41","account.data_account_type_liability","other","FALSE"
"chart_hu_412",412,"Tõketartalék","chart_hu_41","account.data_account_type_liability","other","FALSE"
"chart_hu_413",413,"Eredménytartalék","chart_hu_41","account.data_account_type_liability","other","FALSE"
"chart_hu_414",414,"Lekötött tartalék","chart_hu_41","account.data_account_type_liability","other","FALSE"
"chart_hu_417",417,"Értékelési tartalék","chart_hu_41","account.data_account_type_liability","other","FALSE"
"chart_hu_419",419,"Mérleg szerinti eredmény","chart_hu_41","account.data_account_type_liability","other","FALSE"
"chart_hu_42",42,"CÉLTARTALÉKOK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_421",421,"Céltartalék várható kötelezettségre","chart_hu_42","account.data_account_type_liability","other","FALSE"
"chart_hu_43",43,"HÁTRASOROLT KÖTELEZETTSÉGEK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_431",431,"Hátrasorolt kötelezettség","chart_hu_43","account.data_account_type_liability","other","FALSE"
"chart_hu_44",44,"HOSSZÚ LEJÁRATÚ KÖTELEZETTSÉGEK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_441",441,"Hosszú lejáratra kapott kölcsönök","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_442",442,"Átváltoztatható kötvények","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_443",443,"Tartozások kötvénykibocsátásból","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_444",444,"Beruházási és fejlesztési hitelek","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_445",445,"Egyéb hosszú lejáratú hitelek","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_446",446,"Tartós köt. kapcs. vállalkozással sz.","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_447",447,"Tartós köt. egyéb rész. váll. szemben","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_448",448,"Pénzügyi lízinggel kapcsolatos kötelez.","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_449",449,"Egyéb hosszú lej. kötelezettségek","chart_hu_44","account.data_account_type_liability","other","FALSE"
"chart_hu_45",45,"RÖVID LEJÁRATú KÖTELEZETTSÉGEK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_451",451,"Rövid lejáratú kölcsönök","chart_hu_45","account.data_account_type_liability","other","FALSE"
"chart_hu_452",452,"Rövid lejáratú hitelek","chart_hu_45","account.data_account_type_liability","other","FALSE"
"chart_hu_453",453,"Vevõktõl kapott elõlegek","chart_hu_45","account.data_account_type_liability","other","FALSE"
"chart_hu_454",454,"Szállítók","chart_hu_45","account.account_type_liability_view1","view","FALSE"
"chart_hu_4541",4541,"Belföldi szállítók","chart_hu_454","account.data_account_type_payable","payable","TRUE"
"chart_hu_4542",4542,"Külföldi szállítók","chart_hu_454","account.data_account_type_payable","payable","TRUE"
"chart_hu_46",46,"EGYÉB RÖVID LEJÁRATú KÖTELEZETTSÉGEK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_461",461,"Társasági adó és osztalékadó elszámolás","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_462",462,"Személyi jövedelemadó elszámolása","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_463",463,"Költségvetési befizetési kötelezettségek","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_464",464,"Költségvetési befizetési köt.teljesítése","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_465",465,"Vám- és Pénzügyõrség elszámolási számla","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_466",466,"Elõzetesen felszámított ált.forgalmi adó","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_467",467,"Fizetendõ általános forgalmi adó","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_468",468,"Áfa pénzügyi elszámolási számla","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_469",469,"Önkormányzati adók elszámolási számla","chart_hu_46","account.data_account_type_liability","other","FALSE"
"chart_hu_47",47,"RÖVID LEJÁRATú KÖTELEZETTSÉGEK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_471",471,"Jövedelem elszámolási számla","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_472",472,"Fel nem vett járandóságok","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_473",473,"Társadalombiztosítási kötelezettség","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_474",474,"Elkülönített alapokkal kapcs. fiz. köt","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_475",475,"Magánnyugdíjpénztárak befiz. kötelezetts","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_476",476,"Egyéb rövid lej.kötelezettség munkaváll.","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_477",477,"Egyéb rövid lejáratú kötelezettség","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_478",478,"Magánszemélytõl levont 4% különadó","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_479",479,"Egyéb befizetési kötelezettségek","chart_hu_47","account.data_account_type_liability","other","FALSE"
"chart_hu_48",48,"PASSZÍV IDÖBELI ELHATÁROLÁS","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_481",481,"Bevételek passzív idõbeli elhatárolása","chart_hu_48","account.data_account_type_liability","other","FALSE"
"chart_hu_482",482,"Költségek,ráford. passzív idõbeli elhat.","chart_hu_48","account.data_account_type_liability","other","FALSE"
"chart_hu_483",483,"Halasztott bevételek","chart_hu_48","account.data_account_type_liability","other","FALSE"
"chart_hu_49",49,"ÉVI MÉRLEG SZÁMLÁK","chart_hu_4","account.account_type_liability_view1","view","FALSE"
"chart_hu_491",491,"Nyitómérleg számla","chart_hu_49","account.data_account_type_liability","other","FALSE"
"chart_hu_5_9","5-9","Eredmény számlák","chart_hu_0","account.data_account_type_view","view","FALSE"
"chart_hu_5",5,"KÖLTSÉGNEMEK","chart_hu_5_9","account.data_account_type_expense","view","FALSE"
"chart_hu_51",51,"ANYAGKÖLTSÉG","chart_hu_5","account.data_account_type_expense","view","FALSE"
"chart_hu_511",511,"Vásárolt anyagok költségei","chart_hu_51","account.data_account_type_expense","other","FALSE"
"chart_hu_512",512,"Egy éven belül elhaszn. anyagi eszközök","chart_hu_51","account.data_account_type_expense","other","FALSE"
"chart_hu_513",513,"Egyéb anyagköltség","chart_hu_51","account.data_account_type_expense","other","FALSE"
"chart_hu_519",519,"Anyagköltség megtérülés","chart_hu_51","account.data_account_type_expense","other","FALSE"
"chart_hu_52",52,"IGÉNYBE VETT SZOLGÁLTATÁSOK KÖLTSÉGEI","chart_hu_5","account.data_account_type_expense","view","FALSE"
"chart_hu_521",521,"Szállítási, rakodási költség","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_522",522,"Bérleti díjak","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_523",523,"Javítási, karbantartási költségek","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_524",524,"Hirdetés, reklám-propaganda költség","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_525",525,"Oktatási, továbbképzési költségek","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_526",526,"Utazási- és kiküldetési költségek","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_527",527,"Postai, távközlési költségek","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_528",528,"Szakkönyv, folyóirat, napilap beszerzés","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_529",529,"Egyéb igénybevett szolgáltatások ktg-ei","chart_hu_52","account.data_account_type_expense","other","FALSE"
"chart_hu_53",53,"EGYÉB SZOLGÁLTATÁSOK KÖLTSÉGEI","chart_hu_5","account.data_account_type_expense","view","FALSE"
"chart_hu_531",531,"Hatósági igazgatási díjak (illetékek)","chart_hu_53","account.data_account_type_expense","other","FALSE"
"chart_hu_532",532,"Pénzügyi szolg-i díjak, bankköltségek","chart_hu_53","account.data_account_type_expense","other","FALSE"
"chart_hu_533",533,"Biztosítási díjak","chart_hu_53","account.data_account_type_expense","other","FALSE"
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